The book uses the metaphor of toilet paper to explain its central message: successful entrepreneurship hinges on a mindset of resourcefulness and taking action even in the face of limited resources. The book encourages readers to identify their passions, define their ideal customer, and develop a concise Prosperity Plan and Quarterly Plan to guide their business growth. It also emphasizes the importance of saying "no" to distractions and focusing on strengths, while avoiding common pitfalls like relying too heavily on traditional financing or partnering prematurely. By taking ownership of their success and consistently taking action, entrepreneurs can overcome challenges and build thriving businesses, even when starting with limited resources.