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Footwear Industry Report

FIR 11-Aug-2019

Industry 1 Biegala MGT495-01

Summer

Year 18

© GLO-BUS Software, Inc.

Year 18 Scoreboard    

Rank

   

Company Name

Investor Expectation

Score

Best-In- Industry Score

Weighted Average

Score

  Change

from Y17

1 J-Doyen 116 98 107 +1 2 B Cielo 115 89 102 +5 3 K ASM 113 85 99 0 4 H Road Runner 112 78 95 +8 5 DTigers 82 54 68 -12 6 E Elite Footwear 78 51 65 -9 7 IPure Steps 62 46 54 +1 8 G - Star 60 44 52 +3 9 C Shoe 49 38 44 -2

10 ADragons 45 36 41 -6 11 FFlying wings 38 13 26 -7

Game-To-Date Scoreboard    

Rank

   

Company Name

Investor Expectation

Score

Best-In- Industry Score

Weighted Average

Score

  Bonus Points

Overall G-T-D Score

1 J-Doyen 116 98 107 4 111 2 B Cielo 114 86 100 4 104 3 K ASM 112 85 99 1 100 4 H Road Runner 111 76 94 5 99 5 DTigers 86 58 72 2 74 6 E Elite Footwear 83 57 70 4 74 7 IPure Steps 66 47 57 2 59 8 G - Star 64 46 55 2 57 9 ADragons 58 44 51 3 54

10 C Shoe 57 42 50 0 50 11 FFlying wings 51 38 45 1 46

Investor Expectation Score (I.E.)

Investors and company boards of directors have established targets for the five scoring measures that appear on pages 2 and 3 of this report. The I.E. score ranges from 0 to 120 (if all targets are exceeded by 40% or more). Click the Help button (upper-right) for more information.

Best-In- Industry Score (B­I­I)

The B-I-I score measures each company's performance relative to the best performing company on each of the five scoring measure. The B-I-I score ranges from 0 to 100. To score 100 a company must be the best performing company in the industry on all five scoring measures.

Weighted Average Score

The weighted average score combines the Investor Expectation Score and the Best-In-Industry Score using a 50%-50% weighting as specified by the course instructor. Detailed explanations of scoring are provided in the Help documents asociated with pages 1, 2, and 3 of this report.

Page 1

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Industry 1 SCORING MEASURES Year 18  

Earnings Per Share ($ per share)

Earnings Per Share scores are based on a 20% (20-point) weighting. A bolded number indicates achievement of the investor expected EPS shown below each yearly column head. A highlighted number indicates best-in- industry performance. Game-To-Date EPS scores are based on a weighted average of the annual EPS performances.

Y11 (2.50)

Y12 (3.00)

Y13 (3.50)

Y14 (4.00)

Y15 (4.50)

Y16 (5.25)

Y17 (6.00)

Y18 (7.00)

Y19 (8.50)

Y20 (10.00)

Wgt. Avg. (4.47) I.E. B­I­I

Y18 Score I.E. B­I­I

G-T-D Score

A 2.57 2.94 1.89 1.74 3.16 2.06 1.95 1.13 2.18 3 1 10 4 A B 4.61 4.22 4.79 6.70 8.58 10.65 12.62 17.54 8.61 24 16 24 15 B C 2.26 2.57 1.10 2.19 1.91 1.65 2.14 1.81 1.93 5 2 9 3 C D 2.37 4.59 5.19 5.21 7.79 6.88 8.25 8.42 6.04 22 8 24 11 D E 1.42 2.94 2.97 3.66 5.23 5.34 6.02 5.79 4.13 17 5 18 7 E F 1.48 3.86 3.96 4.14 3.96 1.31 2.16 1.49 2.76 4 1 12 5 F G 2.32 2.84 2.90 3.58 2.09 3.27 3.29 4.05 3.04 12 4 14 5 G H 4.05 6.74 7.40 6.57 6.02 5.94 9.19 13.73 7.29 24 13 24 13 H I 2.71 3.11 2.70 2.87 2.32 2.24 3.06 3.84 2.86 11 4 13 5 I J 2.27 4.74 7.14 10.47 13.10 14.72 17.42 21.45 11.19 24 20 24 20 J K 2.31 4.19 5.29 7.81 9.46 10.86 12.12 15.28 8.14 24 14 24 15 K

Return On Equity (%)

Return On Equity scores are based on a 20% (20-point) weighting. A bolded number indicates achievement of the investor expected ROE shown below each yearly column head. A highlighted number indicates best-in- industry performance. Game-To-Date ROE scores are based on a weighted average of the annual ROE performances.

Y11 (21.0)

Y12 (22.0)

Y13 (23.0)

Y14 (24.0)

Y15 (25.0)

Y16 (26.0)

Y17 (27.0)

Y18 (28.0)

Y19 (29.0)

Y20 (30.0)

Wgt. Avg. (25.0) I.E. B­I­I

Y18 Score I.E. B­I­I

G-T-D Score

A 21.8 20.2 11.2 9.2 14.9 9.0 8.4 4.7 11.4 3 2 9 7 A B 36.0 24.5 22.1 24.5 24.5 24.5 26.1 32.7 26.8 22 17 21 15 B C 19.4 18.6 7.7 12.4 9.7 7.8 9.5 7.5 10.5 5 4 8 6 C D 22.7 41.5 38.4 24.4 27.3 22.7 26.9 28.8 27.8 20 15 21 16 D E 12.6 21.9 18.1 18.3 21.1 18.8 19.3 16.4 18.5 12 8 15 11 E F 13.2 28.1 23.3 24.6 26.3 44.7 n.m. n.m. 34.9 20 0 24 20 F G 19.9 20.0 19.2 21.9 10.9 15.0 13.1 14.0 16.0 10 7 13 9 G H 33.0 38.7 29.4 19.9 15.7 14.6 22.3 29.0 23.4 20 15 19 13 H I 22.9 21.0 15.3 14.1 10.0 9.2 11.4 12.9 13.6 9 7 11 8 I J 19.6 31.8 34.2 35.3 32.9 29.6 30.4 36.3 32.2 23 19 23 18 J K 19.8 28.1 26.9 32.8 33.0 31.5 34.1 38.9 32.1 24 20 23 18 K

Stock Price ($ per share)

Stock Price scores are based on a 20% (20-point) weighting. A bolded number indicates achievement of the investor expected stock price shown below each yearly column head. A highlighted number indicates best-in- industry performance. Game-To-Date scores are based solely on the most recent year's stock price.

Y11 (40.00)

Y12 (50.00)

Y13 (65.00)

Y14 (80.00)

Y15 (100.00)

Y16 (125.00)

Y17 (150.00)

Y18 (180.00)

Y19 (215.00)

Y20 (250.00) I.E. B­I­I

Y18 Score I.E. B­I­I

G-T-D Score

A 33.46 45.06 18.88 8.82 27.24 20.37 9.24 5.61 1 0 1 0 A B 121.59 83.05 88.69 130.89 188.88 239.82 277.78 403.63 24 16 24 16 B C 22.86 21.18 8.49 14.03 13.22 12.09 9.36 9.53 1 0 1 0 C D 48.77 120.70 122.75 99.07 159.71 119.06 130.34 107.40 12 4 12 4 D E 11.86 35.44 32.74 58.32 86.32 80.94 86.67 63.73 7 2 7 2 E F 11.76 58.38 68.43 72.32 45.87 18.65 10.81 8.18 1 0 1 0 F G 20.47 31.72 57.28 38.44 16.03 21.55 14.80 35.14 4 1 4 1 G H 102.76 178.88 185.71 124.92 94.96 76.43 165.45 296.13 24 12 24 12 H I 35.55 46.77 24.37 24.71 18.73 14.96 29.91 29.20 3 1 3 1 I J 22.39 102.04 186.55 275.83 340.67 368.88 418.71 515.00 24 20 24 20 J K 26.32 92.42 111.75 191.48 222.74 239.49 267.42 336.38 24 13 24 13 K

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Industry 1 SCORING MEASURES Year 18 (concluded)  

Credit Rating Credit Rating scores are based on a 20% (20-point) weighting. A bolded credit rating indicates achievement of the investor expected credit rating shown below each yearly column head. Game-To-Date credit rating scores are based solely on the most recent year's credit rating performance.

Y11 (B+)

Y12 (B+)

Y13 (B+)

Y14 (A–)

Y15 (A–)

Y16 (A–)

Y17 (A)

Y18 (A)

Y19 (A)

Y20 (A) I.E. B­I­I

Y18 Score I.E. B­I­I

G-T-D Score

A A A A– A A+ A+ A+ A+ 24 20 24 20 A B A A+ A+ A+ A+ A+ A+ A+ 24 20 24 20 B C A– A A+ A+ A+ A+ A A+ 24 20 24 20 C D A A– B– A A B– B C+ 8 8 8 8 D E B A A+ A– A A+ A+ A+ 24 20 24 20 E F B A A+ A A– A– C– C– 0 1 0 1 F G A– A A+ A+ A+ B+ B B+ 16 16 16 16 G H A A A A+ A+ A+ A+ A+ 24 20 24 20 H I A A A A+ A+ A+ A+ A+ 24 20 24 20 I J A– A A+ A+ A+ A+ A+ A+ 24 20 24 20 J K A– A A+ A A A A A 20 19 20 19 K

Image Rating Image Rating scores are based on a 20% (20-point) weighting. A bolded number indicates achievement of the investor expected image rating shown below each yearly column head. A highlighted number indicates best-in- industry performance. Game-To-Date scores are based on an average of the most recent three years.

Y11 (70)

Y12 (72)

Y13 (72)

Y14 (75)

Y15 (75)

Y16 (77)

Y17 (77)

Y18 (80)

Y19 (80)

Y20 (80)

Y16-Y18 Average I.E. B­I­I

Y18 Score I.E. B­I­I

G-T-D Score

A 70 67 61 58 62 55 56 56 56 14 13 14 13 A B 75 74 76 82 83 91 88 89 89 21 20 21 20 B C 68 57 64 51 57 63 63 54 60 14 12 15 13 C D 71 68 81 76 84 81 84 83 83 20 19 21 19 D E 68 69 68 75 77 76 72 73 74 18 16 19 17 E F 76 73 72 67 58 42 70 50 54 13 11 14 12 F G 65 68 66 64 58 64 68 70 67 18 16 17 15 G H 84 85 84 78 81 80 75 78 78 20 18 20 18 H I 68 65 68 62 65 60 58 61 60 15 14 15 13 I J 64 71 83 85 87 89 86 85 87 21 19 21 20 J K 74 87 84 90 87 91 87 85 88 21 19 21 20 K

High Average Low Total Dollars ($000s)

High Average Low Per Unit Sold ($/unit)

Industry 1 Cash Outlays for Corporate Social Responsibility and Citizenship

High Average Low

Image Rating Points Generated from

CSRC Expenditures

Year 11 15,457 8,714 0 1.85 1.03 0.00 5 3 0 Year 12 15,222 4,502 0 1.77 0.51 0.00 9 4 0 Year 13 18,323 6,596 0 1.45 0.61 0.00 12 6 0 Year 14 22,403 5,486 0 2.13 0.53 0.00 15 7 0 Year 15 12,725 6,926 0 2.86 0.79 0.00 18 8 0 Year 16 20,427 5,416 0 2.15 0.49 0.00 19 8 0 Year 17 12,705 5,526 0 1.34 0.50 0.00 19 8 0 Year 18 13,048 5,811 0 1.80 0.50 0.00 20 9 0 Year 19 Year 20

Corporate Social Responsibility and Citizenship

Beginning in Year 14, the World Council for Exemplary Corporate Citizenship presents a distinguished award to the company making the highest cash outlays as a percentage of revenues for corporate social respon- sibility and citizenship initiatives.

Award Winner 2nd Place

Y14 E Elite Footwear K ASM Y15 FFlying wings C Shoe Y16 G - Star E Elite Footwear Y17 G - Star E Elite Footwear Y18 E Elite Footwear G - Star Y19 Y20

Corporate Responsibility Award for Exemplary Corporate Citizenship

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Industry 1 BONUS POINT AWARDS Year 18  

BULL'S  EYE  AWARD for Accurately Forecasting Total Revenues,

Earnings Per Share, and Image Rating

One bonus point added to any company's game-to-date score when actual performance on Total Revenues AND Earnings Per Share vary by no more than 5% from projected performance AND when Image Rating varies by no more than 4 points from the projected image rating.

Year 18 Forecast

Year 18 Actual

Percent Variance

Revenues (within ± 5%) Year 18

Forecast Year 18 Actual

Percent Variance

EPS (within ± 5% or ± 10¢) Year 18

Forecast Year 18 Actual

Point Variance

Image Rating (within ± 4 points) Year 18 Bull's Eye

Award

Cumu- lative

Awards A 394,901 396,229 +0.3% 1.30 1.13 -12.9% 56 56 0 pts. No 2 A B 1,731,969 1,755,205 +1.3% 17.08 17.54 +2.7% 90 89 -1 pts. Yes 4 B C 0 578,339 0.0% 0.00 1.81 0.0% 0 54 0 pts. No 0 C D 1,447,078 1,417,365 -2.1% 8.58 8.42 -1.9% 88 83 -5 pts. No 2 D E 890,999 820,264 -7.9% 7.04 5.79 -17.8% 75 73 -2 pts. No 4 E F 319,355 284,939 -10.8% 2.06 1.49 -27.5% 52 50 -2 pts. No 0 F G 704,219 687,050 -2.4% 4.08 4.05 -0.7% 71 70 -1 pts. Yes 2 G H 1,170,213 1,184,456 +1.2% 13.38 13.73 +2.6% 77 78 +1 pts. Yes 3 H I 754,002 682,374 -9.5% 5.05 3.84 -23.9% 63 61 -2 pts. No 2 I J 1,779,180 1,778,634 0.0% 21.53 21.45 -0.4% 85 85 0 pts. Yes 3 J K 1,177,899 1,357,403 +15.2% 11.54 15.28 +32.4% 79 85 +6 pts. No 0 K

Trends in Variances Between Projected and Actual Performance (company and industry variances bertween projected and actual revenues, EPS, and image rating)

Industry 1 Variance

Largest Average Smallest

Company D Variance

Year 11 +9.6% -0.4% -7.4% -3.7%

Year 12 +30.1% +5.2%

-15.2% +27.9%

Year 13 +27.4%

-3.3% -20.0% +27.4%

Year 14 +10.0%

-4.8% -18.9%

-5.7%

Year 15 +11.5%

-5.6% -21.1% +9.7%

Year 16 +22.5%

-4.3% -21.9%

-2.7%

Year 17 +35.8%

-2.8% -42.0%

-0.7%

Year 18 +18.4%

-2.1% -14.7%

-3.2%

Year 19 Year 20

Y11 Score Δ

Y12 Score Δ

Y13 Score Δ

Y14 Score Δ

Y15 Score Δ

Y16 Score Δ

Y17 Score Δ

Y18 Score Δ

Y19 Score Δ

Y20 Score

Current-Year Scores and Net Changes Cumu- lative

Awards A 83 -5 78 -22 56 -7 49 +12 61 -13 48 -1 47 -6 41 1 A B 107 -15 92 +1 93 +1 94 +2 96 0 96 +1 97 +5 102 0 B C 74 -8 66 -15 51 +2 53 -2 51 -4 47 -1 46 -2 44 0 C D 86 +11 97 -6 91 -4 87 +7 94 -21 73 +7 80 -12 68 0 D E 55 +23 78 -6 72 0 72 +9 81 -7 74 0 74 -9 65 0 E F 58 +32 90 -3 87 -7 80 -10 70 -13 57 -24 33 -7 26 1 F G 73 +2 75 +2 77 -5 72 -20 52 0 52 -3 49 +3 52 0 G H 105 +3 108 -3 105 -15 90 -8 82 -9 73 +14 87 +8 95 2 H I 84 -5 79 -14 65 -4 61 -6 55 -5 50 +3 53 +1 54 0 I J 73 +22 95 +13 108 0 108 +1 109 -5 104 +2 106 +1 107 1 J K 77 +19 96 +2 98 +4 102 -1 101 -3 98 +1 99 0 99 1 K

Δ = net change in score between years Highlighted figure = Leap Frog Award winner

Footwear Industry Report Copyright © GLO-BUS Software, Inc. Page 3b

for Most Improved Overall Score (current year to current year)

LEAP  FROG  AWARD Beginning in Year 12, one bonus point is added to the game-to-dateoverall score of the company whose current-year overall score is most improved over the prior year. If all companies fail to improve their scores from one year to the next, then no Leap Frog bonus is awarded.

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Industry 1 INDUSTRY OVERVIEW Year 18  

Materials Prices

Price Adjustments

Materials Usage Facilities Utilization

Base Prices of Materials ($ per pair)

Materials Prices in Year 18 ($ per pair)

$6.00 -0.27 +0.25 $5.98

Standard $12.00 +2.16 +0.49

$14.65

Superior High industry-wide superior materials usage (49.0%) lead to superior materials prices that were 18.0% above the base and standard materials prices that were 4.5% below the base. Industry-wide utilization of production capability was above 110% and resulted in materials price increases of 4.1%.

Notes

Footwear Production and Sales

Branded Demand

(000s of pairs) Forecast Actual

Stockouts No. of Companies Unfilled Orders (000s)

Pairs Available (000s)

Pairs Sold (internet + wholesale)

Private Label

Demand Forecast (000s of pairs) Pairs Offered (000s) Pairs Sold (000s)

Superior Materials Usage Utilization of Production Capability

North America

45% 113.2% 53,106 39,802 40,601 40,600

1 0

4,785 6,883 4,785

Europe Africa

46% 118.0% 43,234 34,413 35,200 35,199

2 0

4,785 5,372 4,651

Asia Pacific

52% 114.8% 46,768 34,131 35,541 35,526

4 15

5,522 7,478 5,522

Latin America

50% 113.1% 43,791 34,801 35,695 35,692

1 2

5,522 7,303 5,434

Average or Total

49% 114.1% 186,899 143,147 147,037 147,017

  17

20,614 27,036 20,392

⇦ % usage up 2.0 points from Year 17. ⇦ % usage down 1.3 points from Year 17.

⇦ 27.1% higher than Year 18 demand.

⇦ From page 4 of FIR for Year 17. ⇦ Actual branded demand was 2.7% higherthan forecast branded demand due to

increased competitive intensity.

⇦ Extent to which orders for branded pairs went unfilled due to inventory shortages at one or more companies.

⇦ From page 4 of FIR for Year 17. ⇦ Private-label pairs offered was higher than

actual private-label demand by 23.8%.

Notes

Demand Forecast

Branded Demand (internet + wholesale)

Year 19 Year 20 Year 21

Private-Label Demand Year 19 Year 20 Year 21

North America

41,469 43,127 44,852 5,214 5,687 6,028

Europe Africa 36,197 37,643 39,146 5,214 5,687 6,028

Asia Pacific 37,879 40,908 43,362 6,127 6,798 7,205

Latin America

38,060 41,104 43,569 6,127 6,798 7,205

Global Total

153,605 162,782 170,929

22,682 24,970 26,466

Global demand for Y11-Y15 is expected to grow by 7%-9% annually, slowing to 5%-7% during Y16-Y20. The projected growth rates are not the same for all regions, as shown in the table on page 5 of the Player's Guide. Actual demand growth may vary from the forecast due to stronger or weaker competitive efforts on the part of rival companies.

Notes

Supply / Demand Analysis

Beginning Year 19 Inventory Potential Y19 Production (with OT)

Potential Global Supply

39,882 196,200 236,082

Potential Footwear Suppy in Year 19 Branded Demand Forecast Private-Label Demand Forecast

Expected Global Demand

153,605 22,682

176,287

Expected Footwear Demand in Year 19 Potential global supply (at max OT) in the upcoming year is 33.9% greater than projected global demand. This much excess potential supply is certain to greatly intensify competition for the next few years and reduce industry profitability. It is advisable to NOT add more production capability at this time.

Analysis

Facility Space Production Equipment

N.A. E-A A-P L.A.

Year 18 Facility Space (000s of pairs available for prod. equipmernt)

N.A. E-A A-P L.A.

Construction of New Space (initiated in Y18 and available in Y19)

Total Space

Available in Y19 N.A. E-A A-P L.A. Total

Year 18 Production Equipment (000s of pairs available for production)

A 6,000 0 7,000 0 0 0 0 0 13,000 A 4,000 0 2,000 0 6,000 A B 6,000 3,000 7,000 6,000 0 0 0 0 22,000 B 6,000 3,000 7,000 6,000 22,000 B C 6,000 1,000 6,000 1,000 0 0 0 0 14,000 C 5,500 0 4,250 1,000 10,750 C D 7,000 5,000 8,000 6,000 0 0 0 0 26,000 D 6,000 5,000 7,000 5,500 23,500 D E 7,000 2,000 8,000 2,000 0 0 0 0 19,000 E 5,750 1,250 5,250 500 12,750 E F 5,000 3,000 7,000 3,000 0 0 0 0 18,000 F 750 750 1,000 750 3,250 F G 5,000 3,000 6,000 3,000 0 0 0 0 17,000 G 5,000 500 4,500 1,000 11,000 G H 5,000 0 8,000 2,000 0 0 1,000 2,000 18,000 H 4,500 0 8,000 2,000 14,500 H I 5,000 0 6,000 2,000 0 0 0 0 13,000 I 4,250 0 6,000 1,500 11,750 I J 5,000 0 14,000 11,000 0 0 0 0 30,000 J 5,000 0 12,000 9,000 26,000 J K 5,000 0 8,000 9,000 0 0 0 0 22,000 K 5,000 0 8,000 9,000 22,000 K

62,000 17,000 85,000 45,000 0 0 1,000 2,000 212,000 51,750 10,500 65,000 36,250 163,500

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Industry 1 FINANCIAL PERFORMANCE SUMMARY Year 18  

Income Statement Data ($000s)

Internet Wholesale P-label Total Net Sales Revenues Cost of

Pairs Sold Warehouse Expenses

Marketing Expenses

Admin Expenses

Operating Profit

Interest Exp (Inc)

Income Taxes

Net Profit

A 161,320 161,948 72,961 396,229 209,094 45,393 86,680 17,335 37,727 -1,483 9,663 22,547 A B 397,589 1,141,609 136,252 1,755,205 768,581 112,229 360,209 33,435 480,751 12,202 140,565 327,984 B C 170,393 407,946 0 578,339 294,012 57,371 134,933 26,112 65,911 1,299 19,384 45,228 C D 473,853 882,428 45,471 1,417,365 596,650 130,372 327,633 38,334 324,376 70,052 75,534 176,247 D E 272,387 455,243 92,634 820,264 420,087 72,082 151,837 27,583 148,675 1,150 44,258 103,267 E F 70,187 152,706 62,046 284,939 142,420 28,081 10,662 13,584 90,192 39,658 15,160 35,374 F G 221,002 466,048 0 687,050 368,073 71,120 95,543 25,835 126,479 9,904 34,673 80,902 G H 446,191 667,549 49,555 1,184,456 525,299 102,995 212,422 25,333 318,407 -2,477 95,303 222,372 H I 212,061 448,279 22,034 682,374 331,797 66,107 157,949 22,586 103,935 -302 31,271 72,966 I J 442,665 1,044,036 228,792 1,778,634 822,404 138,485 243,998 35,335 538,412 1,475 161,081 375,856 J K 320,596 842,460 178,661 1,357,403 642,287 101,878 191,669 35,085 386,484 24,455 107,523 250,886 K

289,840 606,387 80,764 994,751 465,519 84,192 179,412 27,323 238,304 14,176 66,765 155,784

Selected Balance Sheet Data ($000s)

Cash On Hand

Current Assets

Fixed Assets

Total Assets

Assets Current Liabilities

Long-Term Loans

Total Liabilities

Liabilities Beginning

Equity Stock Sale (Purchase)

Earnings Retained

Ending Equity

Shareholder Equity

A 157,763 254,047 247,907 501,954 23,936 0 23,936 475,440 0 2,578 478,018 A B 260,405 674,952 697,180 1,372,132 81,678 160,000 241,678 877,320 -56,150 309,284 1,130,454 B C 70,966 244,684 408,385 653,069 23,895 0 23,895 583,946 0 45,228 629,174 C D 175,260 897,651 677,056 1,574,707 182,142 575,000 757,142 405,558 235,760 176,247 817,565 D E 0 200,104 488,436 688,540 58,992 0 58,992 629,939 -103,658 103,267 629,548 E F 0 72,009 334,237 406,246 97,041 357,200 454,241 -126,019 42,650 35,374 -47,995 F G 35,981 358,567 427,103 785,670 90,440 77,000 167,440 537,328 0 80,902 618,230 G H 107,215 318,935 499,266 818,201 43,568 0 43,568 757,081 -175,660 193,212 774,633 H I 29,830 208,041 424,802 632,843 35,576 0 35,576 533,801 0 63,466 597,267 I J 9,165 404,352 695,110 1,099,462 91,198 0 91,198 1,063,647 -396,189 340,806 1,008,264 J K 32,381 341,398 755,747 1,097,145 117,208 300,000 417,208 610,042 -180,991 250,886 679,937 K

79,906 361,340 514,112 875,452 76,879 133,564 210,443 577,098 -57,658 145,568 665,009

Selected Financial Statistics

Gross Profit

Margin

Operating Profit

Margin

Net Profit

Margin

Profitability Measures Div. Per Share ($/share)

Total Div. Payment

($000s)

Payout (percent of  net profit)

Dividend Data Credit Rating Measures Interest Coverage

Ratio

Debt to Assets Ratio

Default Risk Ratio

Risk of

Default Current Ratio

Days of Inventory

Shares of Stock

Outstanding (000s of shares)

A 47.2% 9.5% 5.7% 1.00 19,969 88.5% 1,000.00 0.05 4.11 Low 10.61 97 days 19,969 A B 56.2% 27.4% 18.7% 1.00 18,700 5.7% 39.40 0.18 13.13 Low 8.26 55 days 18,700 B C 49.2% 11.4% 7.8% 0.00 0 0.0% 50.74 0.04 4.27 Low 10.24 87 days 25,000 C D 57.9% 22.9% 12.4% 0.00 0 0.0% 4.63 0.48 0.69 High 4.93 328 days 20,928 D E 48.8% 18.1% 12.6% 0.00 0 0.0% 129.28 0.09 14.09 Low 3.39 69 days 17,840 E F 50.0% 31.7% 12.4% 0.00 0 0.0% 2.27 1.12 0.39 High 0.74 75 days 23,690 F G 46.4% 18.4% 11.8% 0.00 0 0.0% 12.77 0.21 1.93 High 3.96 197 days 20,000 G H 55.7% 26.9% 18.8% 1.80 29,160 13.1% 1,000.00 0.05 1,000.00 Low 7.32 25 days 16,200 H I 51.4% 15.2% 10.7% 0.50 9,500 13.0% 1,000.00 0.06 1,000.00 Low 5.85 68 days 19,000 I J 53.8% 30.3% 21.1% 2.00 35,050 9.3% 365.03 0.08 44.89 Low 4.43 43 days 17,525 J K 52.7% 28.5% 18.5% 0.00 0 0.0% 15.80 0.38 6.60 Low 2.91 37 days 16,416 K

53.2% 24.0% 15.7% 0.57 10,216 11.8% 77.49 0.25 8.19   5.69 98 days 19,570

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Industry 1 PERFORMANCE BENCHMARKS Year 18  

Production Benchmarks

North America Low Average High Industry 1 Company

D

Labor Statistics

Total Regular Compensation ($ / worker / year) Workforce Productivity (pairs / worker / year) Production Labor Cost ($ per pair after rejects) Supervisory Compensation ($ / supervisor / year)

Branded Production TQM/6-Sigma Spending Current ($/pair produced)

Cumulative ($000s)

Superior Materials Usage

Total Production Cost ($ per pair produced) Reject Rate

Percentage of New Production Equipment

Cost Per S/Q Star (total production cost per pair ÷ S/Q rating)

0% 38,817 4,663 6.98

64,328 10% 0.60

37,637 26.18 1.6% 4.14

83% 46,181 5,373 9.07

67,139 44% 1.90

72,299 29.30 6.0% 5.36

100% 51,885 7,847 10.28

73,641 72% 5.00

229,885 33.79

10.8% 7.24

75% 50,053 5,196 9.64

69,524 62% 2.00

77,840 31.40 5.2% 5.23

Europe-Africa Low Average High Industry 1 Company

D

Labor Statistics

Total Regular Compensation ($ / worker / year) Workforce Productivity (pairs / worker / year) Production Labor Cost ($ per pair after rejects) Supervisory Compensation ($ / supervisor / year)

Branded Production TQM/6-Sigma Spending Current ($/pair produced)

Cumulative ($000s)

Superior Materials Usage

Total Production Cost ($ per pair produced) Reject Rate

Percentage of New Production Equipment

Cost Per S/Q Star (total production cost per pair ÷ S/Q rating)

0% 24,284 3,753 6.54

38,597 10% 1.00

5,000 22.32 2.2% 4.44

63% 27,101 3,956 7.17

40,172 44% 2.54

19,603 31.13 4.3% 6.06

100% 29,913 4,063 7.73

42,550 78% 5.00

48,000 42.55 7.3% 7.60

50% 28,642 3,943 7.67

42,132 66% 2.00

46,939 28.90 5.4% 4.82

Asia-Pacific Low Average High Industry 1 Company

D

Labor Statistics

Total Regular Compensation ($ / worker / year) Workforce Productivity (pairs / worker / year) Production Labor Cost ($ per pair after rejects) Supervisory Compensation ($ / supervisor / year)

Branded Production TQM/6-Sigma Spending Current ($/pair produced)

Cumulative ($000s)

Superior Materials Usage

Total Production Cost ($ per pair produced) Reject Rate

Percentage of New Production Equipment

Cost Per S/Q Star (total production cost per pair ÷ S/Q rating)

11% 15,158 3,637 3.92

26,804 10% 0.60

34,742 21.14 1.6% 3.52

86% 17,697 4,034 4.57

27,921 46% 1.83

87,293 24.92 5.7% 4.56

100% 21,279 4,257 5.26

29,546 72% 5.00

266,210 30.85

11.0% 7.01

71% 21,279 4,214 5.05

28,970 70% 1.71

86,786 27.73 5.4% 4.62

Latin America Low Average High Industry 1 Company

D

Labor Statistics

Total Regular Compensation ($ / worker / year) Workforce Productivity (pairs / worker / year) Production Labor Cost ($ per pair after rejects) Supervisory Compensation ($ / supervisor / year)

Branded Production TQM/6-Sigma Spending Current ($/pair produced)

Cumulative ($000s)

Superior Materials Usage

Total Production Cost ($ per pair produced) Reject Rate

Percentage of New Production Equipment

Cost Per S/Q Star (total production cost per pair ÷ S/Q rating)

0% 12,865 3,633 3.50

26,804 10% 1.00

1,440 19.65 2.3% 3.61

80% 16,556 4,179 4.18

27,621 46% 2.06

28,914 26.14 6.1% 4.77

100% 21,107 5,963 4.74

29,549 72% 5.00

95,580 38.83

11.3% 6.96

45% 18,633 3,932 4.74

29,259 70% 2.00

48,449 26.86 5.5% 4.48

Note:  To protect individual companies from having competitively sensitive data revealed to rival companies, only the industry averages are reported for regions with 2 or 3 production facilities. Industry low and high numbers are reported only for regions with 4 or more production facilities. No benchmark data is reported for regions with only 1 production facility.

 

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Industry 1 PERFORMANCE BENCHMARKS Year 18 (concluded)  

Branded Operating Benchmarks

North America Low Average High Industry 1 Company

D

Internet Segment Marketing Expenses ($ per pair sold) Operating Profit ($ per pair sold) Operating Profit Margin

Wholesale Segment Marketing Expenses ($ per pair sold) Operating Profit ($ per pair sold) Operating Profit Margin

Distribution and Warehouse Costs ($ per pair available for sale) Cost of Branded Pairs Sold (production, freight, x-rate cost adjustment)

4.11 26.96 3.92

-0.94 -1.5%

2.62 4.02

8.0%

6.39 30.71 18.88 19.48

22.3% 11.25 10.32

17.0%

8.67 34.30 28.27 29.21

35.4% 16.80 22.12

32.5%

4.11 32.02 24.02 17.55

19.7% 14.38 10.51

16.7%

Europe-Africa Low Average High Industry 1 Company

D

Internet Segment Marketing Expenses ($ per pair sold) Operating Profit ($ per pair sold) Operating Profit Margin

Wholesale Segment Marketing Expenses ($ per pair sold) Operating Profit ($ per pair sold) Operating Profit Margin

Distribution and Warehouse Costs ($ per pair available for sale) Cost of Branded Pairs Sold (production, freight, x-rate cost adjustment)

5.95 27.83 4.76 1.98

2.6% 2.85 6.60

11.9%

9.81 31.71 19.47 27.91

28.7% 10.80 15.41

23.4%

12.55 37.30 27.10 48.40

40.0% 16.95 30.94

43.2%

5.95 29.85 23.47 25.38

27.1% 13.98 16.91

25.5%

Asia-Pacific Low Average High Industry 1 Company

D

Internet Segment Marketing Expenses ($ per pair sold) Operating Profit ($ per pair sold) Operating Profit Margin

Wholesale Segment Marketing Expenses ($ per pair sold) Operating Profit ($ per pair sold) Operating Profit Margin

Distribution and Warehouse Costs ($ per pair available for sale) Cost of Branded Pairs Sold (production, freight, x-rate cost adjustment)

3.07 23.82 4.86

-6.35 -8.1%

3.16 0.00

0.0%

7.37 27.01 20.29 24.04

27.0% 9.32

13.68 23.2%

15.42 31.59 34.06 42.95

42.2% 16.35 27.70

40.3%

3.07 27.35 26.67 19.70

21.9% 14.59 14.77

23.2%

Latin America Low Average High Industry 1 Company

D

Internet Segment Marketing Expenses ($ per pair sold) Operating Profit ($ per pair sold) Operating Profit Margin

Wholesale Segment Marketing Expenses ($ per pair sold) Operating Profit ($ per pair sold) Operating Profit Margin

Distribution and Warehouse Costs ($ per pair available for sale) Cost of Branded Pairs Sold (production, freight, x-rate cost adjustment)

4.41 24.74 5.12

-5.75 -7.6%

2.66 -3.15

-6.0%

10.49 32.00 18.14 22.01

24.4% 9.83

10.92 17.7%

24.09 43.18 25.41 42.84

44.0% 17.24 29.92

44.0%

4.41 27.45 25.09 21.16

23.8% 14.60 14.96

23.8%

Private-Label Operating Benchmarks

Low Average High Industry 1 Company

D

North America Cost Per Pair Sold (production, freight, tariffs, x-rates)Margin Over Direct Cost ($ per pair sold) 28.19 -1.13

30.99 +8.27

37.13 +16.00

0.00 0.00

Europe-Africa Cost Per Pair Sold (production, freight, tariffs, x-rates)Margin Over Direct Cost ($ per pair sold) 27.32 +4.73

31.61 +13.37

34.17 +21.15

32.87 +18.76

Asia-Pacific Cost Per Pair Sold (production, freight, tariffs, x-rates)Margin Over Direct Cost ($ per pair sold) 21.15 -4.01

27.56 +12.84

38.25 +21.32

0.00 0.00

Latin America Cost Per Pair Sold (production, freight, tariffs, x-rates)Margin Over Direct Cost ($ per pair sold) 21.48 -4.31

31.74 +9.64

43.16 +24.51

0.00 0.00

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Industry 1 CELEBRITY ENDORSEMENTS AND INDUSTRY TRENDS Year 18  

Celebrity Endorsements

Celebrity Year 19

Contract Holder No. of Offers

Highest Offer

2nd Highest

3rd Highest

Most Recent Contract Offers (letter in parens indicates company that made offer)

Judy Judge H Road Runner 3 12,001 (H) 5,000 (E) 3,339 (K) Kimmie Jimmel J-Doyen 5 16,000 (J) 14,900 (H) 14,001 (B) Bud Birkenstock G - Star 6 15,000 (A) 15,000 (G) 14,001 (B) Jose Montana H Road Runner 6 14,001 (B) 11,001 (H) 11,000 (A) Samuelle Jackson B Cielo 8 14,001 (B) 14,000 (J) 11,001 (H) Bronko Mars J-Doyen 9 16,000 (J) 14,001 (B) 11,001  (I) Steff Caraway B Cielo 6 14,001 (B) 11,001  (I) 10,500 (H) Jay XYZ G - Star 6 9,000 (G) 6,001 (C) 6,000 (J) Nunchuck Norris ADragons 5 19,000 (A) 16,001 (B) 15,001 (H) Roger Federation IPure Steps 4 10,001  (I) 10,001 (H) 7,005 (E) Nick Shavan IPure Steps 4 10,001  (I) 10,001 (H) 6,750 (E) Anderson Blooper ADragons 4 14,000 (A) 13,001 (H) 6,500 (E) Mic Jagermeister H Road Runner 3 15,001 (H) 7,500 (E) 505 (K) Jim Hardball H Road Runner 4 13,001 (H) 11,111 (A) 6,250 (E) LaBron Game B Cielo 3 20,001 (B) 15,050 (E) 505 (K)

Co. N.A. E-A A-P L.A. A 155 140 170 145 B 215 245 240 245 C 0 0 0 0 D 0 0 0 0 E 0 0 0 0 F 0 0 0 0 G 145 170 125 145 H 290 260 265 280 I 145 160 135 155 J 160 115 165 140 K 0 0 0 0

Avg. 101 99 100 101

Year 19 Consumer Appeal (sum of consumer appeal indexes for   each company in the upcoming year)

Pricing and S/Q Rating Trends

NORTH AMERICA EUROPE-AFRICA

ASIA-PACIFIC LATIN AMERICA

Footwear Industry Report Copyright © GLO-BUS Software, Inc. Page 8

Internet Price Wholesale Price S/Q Rating

10 11 12 13 14 15 16 17 18 19 20 $40

$50

$60

$70

$80

$90

4.0★

4.5★

5.0★

5.5★

6.0★

Year

P ric e

S /Q  R at in g

Internet Price Wholesale Price S/Q Rating

10 11 12 13 14 15 16 17 18 19 20 $50

$60

$70

$80

$90

4.0★

4.5★

5.0★

5.5★

6.0★

Year

P ric e

S /Q  R at in g

Internet Price Wholesale Price S/Q Rating

10 11 12 13 14 15 16 17 18 19 20 $40

$50

$60

$70

$80

4.0★

4.5★

5.0★

5.5★

6.0★

Year

P ric e

S /Q  R at in g

Internet Price Wholesale Price S/Q Rating

10 11 12 13 14 15 16 17 18 19 20 $50

$60

$70

$80

$90

4.0★

4.5★

5.0★

5.5★

6.0★

Year

P ric e

S /Q  R at in g