Often, "Customer First", or even "Customer as the Sole Purpose", has been touted as the golden principle to conduct business in our commercial world. But to a lot of people, practising it is not as simple as it sounds. People interpret the principle in their own ways and adopt different approaches in practice.

This book develops a "Left-Right Circles" theory where customer needs are depicted as the "Left Circle". The book also analyzes various levels of customer needs and the key approaches to satisfying those needs. The "Right Circle" in this theory depicts how a company develops its own strengths as competencies. The book describes how the Left and Right Circles interact, move in sync in a perfectly harmonious manner, offer products and services that customers will repeatedly purchase, and thereby builda strong base of loyal supporters for the company. The Left Circle driven approaches are applicable equally to serving customers and stakeholders. The approaches apply effectively to non-profit organizations as well as to profit-making companies. The theory can also be extended to interpersonal relationships, helping to enhance harmony and joy in personal lives.