COMPANY: Johnny Cupcakes FOUNDER: Johnny Earle, 27 LOCATION: Hull, Massachusetts 2008 REVENUE: $3.8 million EMPLOYEES: 30 START-UP YEAR: 2001 START-UP COSTS: Roughly $6,700 for T-shirts and printing until 2003, when Earle committed to the business full time. BREAKEVEN: Five years out on sales of $1.2 million BIGGEST EXPENSE: $10,000 for a trade show QUALIFICATIONS: As a kid, Earle was a master out-of-the-backpack retailer, selling candy and practical jokes. RED TAPE: Piracy is rampant. Once Earle got serious about the business, he trademarked his logo and began copyrighting designs.   

COMPANY: Tokyo Joe's FOUNDER: Larry Leith, 49 LOCATION: Denver 2008 REVENUE: $22 million EMPLOYEES: 350 START-UP YEAR: 1996 START-UP COSTS: $330,000 for the first restaurant; it costs about $600,000 to open a new location today BREAKEVEN: Two months out on sales of $140,000 BIGGEST EXPENSES: Construction, architecture, and engineering materials and services constitute about 50 percent of total start-up costs. QUALIFICATIONS: A self-taught knowledge of the cuisine, a flair for innovative store design, and a nose for hot locations RED TAPE: Liquor licenses, construction and business permits, health inspections

COMPANY: Sweet Leaf Tea CO-FOUNDERS: Clayton Christopher, 36; David Smith, 36   LOCATION: Austin 2008 REVENUE: $12 million EMPLOYEES: 47 START-UP YEAR: 1998 START-UP COSTS: About $3,000 for rudimentary manufacturing equipment; $3,000 for a secondhand van; $1,000 for a computer and printer   BREAKEVEN: Third year out on revenue of $300,000 BIGGEST EXPENSE: Offering samples at events and stores QUALIFICATIONS: Grandma's secret brewing technique RED TAPE: The Texas Department of State Health Services required $3,000 worth of modifications to Christopher's site, including construction of a small wooden brewing and bottling facility within the larger warehouse space. The FDA required he submit products to a lab to create nutrition panels.

COMPANY: Paragon Space Development FOUNDERS: Jane Poynter, 47; Taber MacCallum, 44; Grant Anderson, 46 LOCATION: Tucson 2008 REVENUE: $8 million EMPLOYEES: 65 START-UP YEAR: 1993 Funding $75,000 in savings, student loans, and credit card debt START-UP COSTS: A few thousand dollars for glass globes; $30,000 for computers and lab equipment; $600 a month for lab and office space BREAKEVEN: Five years out on sales of $800,000 BIGGEST EXPENSE: About $20,000 a year for travel QUALIFICATIONS: Poynter is a biologist, MacCallum a chemist, and Anderson an engineer. RED TAPE: Each space agency has its own safety requirements.  

COMPANY: Tarte cosmetics FOUNDER: Maureen Kelly, 36 LOCATION: New York City 2008 REVENUE: $12 million EMPLOYEES: 34 START-UP YEAR: 1999 START-UP COSTS: $18,000 for 5,000 makeup fills and containers BREAKEVEN: Five years out, on undisclosed sales BIGGEST EXPENSE: Cost of product QUALIFICATIONS: The insights of a lifelong beauty-products junkie RED TAPE: None

COMPANY: Edible Arrangements FOUNDER: Tariq Farid, 40 LOCATION: Wallingford, Connecticut 2008 REVENUE: $19.4 million EMPLOYEES: 66 START-UP YEAR: 1999 START-UP COSTS: $100,000 BREAKEVEN: Within six months, on sales of $80,000 BIGEST EXPENSES: Travel and assisting franchisees with their store openings QUALIFICATIONS: Experience in the floral and software industries RED TAPE: Strict health department regulations and regional building permits