What are the key metrics for a (mobile) game start-up to include in the business plan/company pitch? Assuming that it's yet at a pre-revenue / prototype -stage and hasn't publish any prior games whatsoever.

First time crafting a business plan for a game company. Haven't yet acquainted with the retention, ARPU, ARPPU, conversation rates, and other metrics as I believe they come in play when you have actually publiced something (of course assuming that the concepts are understood). Also anything related to any important metrics that every game company should include in the business plan/pitch are more than welcome!