True. The transforming process in a business operation involves taking raw materials, resources, or components as inputs and adding value to them through production, manufacturing, or service delivery. This added value can come in many forms, including improved quality, functionality, design, convenience, customization, or other attributes that enhance the product or service and make it more valuable to customers. The goal of the transforming process is to create outputs that are worth more than the sum of their input components, thereby generating a profit for the business.