2) Fall asleep and begin to dream....
I kid, the first step is the most important step really. It depends on what kind of buisness you start and where. Look at the biggest consumer market around you and look at all their interests, their needs, their lifestyle etc. Then try to find something your market is missing that consumers would potentially want/need. Or rather than missing, you may be able to provide a cheaper alternative to whatever is already available. Even if it's a very small thing you find- work on it. They all start small before they hit big! Step two should just be presistence and hard work. Once you have your profit, you could either invest it into your existing buisness to extend your locations or improve/develop it further. Or you could invest it into other small buisnesses, so you could have clusters of different small buisnesses everywhere.
Whatever yo uchoose, good luck!
But you should know, a net income of 100 million is a bit too much. You might be able to reach it, but I don't think it's worth it. You wouldn't be able to spend that much money in your life time anyway.