Business Finance - Management Assignment 10: Complete Round 5 of CAPSIM

dream86
Round5CAPSIMreport.xlsx

High Level Overview

High Level Overview
Andrews Baldwin Chester Digby Erie Ferris Garrett Harper Irving Average
ROS -3.50% 7.00% 2.40% 10.90% 6.70% -9.40% 12.50% 7.30% 9.50% 4.82%
Asset Turnover 1.40 1.57 1.73 1.33 0.67 0.99 0.60 1.07 1.56 1.21
ROA -5.00% 10.90% 4.20% 14.50% 4.50% -9.30% 7.40% 7.80% 14.80% 5.53%
Leverage 2.25 1.36 2.06 1.21 1.79 1.66 2.22 1.36 2.02 1.77
ROE -11.20% 14.90% 8.60% 17.50% 8.00% -15.40% 16.50% 10.60% 30.00% 8.83%
Sales $99,800 $181,810 $240,688 $332,578 $97,975 $104,277 $115,315 $122,747 $231,410 $169,622
EBIT ($1,828) $22,798 $16,583 $60,622 $18,903 ($11,242) $35,875 $17,427 $43,668 $22,534
Profit ($3,541) $12,663 $5,787 $36,289 $6,589 ($9,793) $14,366 $9,007 $22,030 $10,377
Cumulative Profit ($18,129) $43,384 $23,582 $97,588 $39,761 $17,373 $43,294 $32,325 $29,491 $34,297
SG&A to Sales Ratio 11.13% 10.64% 10.76% 7.55% 16.83% 17.16% 4.65% 13.22% 9.00% 11.22%
Contribution Margin 18.67% 31.94% 26.64% 40.33% 48.29% 24.64% 52.89% 34.79% 37.18% 35.04%
Emergency Loan $0 $0 $0 $0 $26,414 $5,620 $0 $0 $0 $3,559
Traditional Low End High End Performance Size
Customer Buying Criteria Expectations Importance Customer Buying Criteria Expectations Importance Customer Buying Criteria Expectations Importance Customer Buying Criteria Expectations Importance Customer Buying Criteria Expectations Importance
Age 2 Years 47% Price $12.50 - $22.50 53% Positioning Performance 13.4 Size 6.6 43% Reliability 22,000 - 27,000 43% Positioning Performance 7.5 Size 5.6 43%
Price $17.50 - $27.50 23% Age 7 Years 24% Age 0 Years 29% Positioning Performance 14.4 Size 12.5 29% Age 1 Years 29%
Positioning Performance 8.5 Size 11.5 21% Positioning Performance 4.2 Size 15.8 16% Reliability 20,000 - 25,000 19% Price $22.50 - $32.50 19% Reliability 16,000 - 21,000 19%
Reliability 14,000 - 19,000 9% Reliability 12,000 - 17,000 7% Price $27.50 - $37.50 9% Age 1 Years 9% Price $22.50 - $32.50 9%
Product List
Name Performance Size Reliability Age Revision Date
Able 6.5 13.4 18,900 4.1 25-Jan-2030
Acre 3.4 16.3 12,200 3.6 1-Apr-2031
Adam 11.2 8.4 22,500 3.2 6-Sep-2030
Aft 12.6 14.1 25,500 3.7 17-June-2030
Agape 6.1 7.6 20,250 3.3 1-June-2031
Baker 7.1 12.9 17,500 4.0 26-Sep-2029
Bead 3.0 17.0 14,000 9.6 26-May-2022
Bid 11.5 8.9 23,000 1.7 28-Mar-2031
Bold 12.5 13.2 27,000 1.8 7-Apr-2031
Buddy 6.4 7.6 19,000 1.8 28-Mar-2031
Cake 7.8 12.2 17,500 1.7 23-Sep-2031
Cedar 5.3 14.8 12,000 1.7 7-Aug-2031
Cid 12.0 8.0 25,000 1.4 8-June-2031
Coat 13.5 11.8 27,000 1.4 25-May-2031
Cure 7.8 7.6 25,000 1.5 18-June-2031
Daze 8.1 11.9 18,500 2.5 21-Dec-2031
Dell 4.2 15.8 14,000 4.9 1-Nov-2031
Dot 14.4 12.5 27,000 1.8 28-Nov-2031
Duck 13.4 6.6 23,000 1.6 18-Dec-2031
Dune 7.5 5.6 19,000 1.8 28-Nov-2031
Eat 7.5 14.2 18,350 3.1 4-Oct-2030
Ebb 5.0 15.1 14,500 5.8 14-Dec-2029
Echo 6.8 13.6 18,000 3.7 14-Feb-2030
Edge 7.0 13.5 16,550 3.7 24-July-2030
Egg 6.0 13.6 18,000 3.8 17-Apr-2030
Fast 9.3 7.3 21,300 4.7 14-Aug-2032
Feat 3.0 17.0 14,000 9.6 26-May-2022
Fist 8.0 12.0 23,000 6.7 21-July-2032
Foam 9.4 15.5 25,000 7.5 11-Mar-2032
Fume 4.0 11.0 19,000 7.6 17-Jan-2032
Gerbil 3.0 17.0 14,000 9.6 26-May-2022
Hamper 6.4 7.3 19,000 1.7 19-Dec-2031
Heft 8.2 13.1 18,850 1.9 24-Dec-2031
Hilt 12.0 14.4 26,000 1.3 21-Dec-2031
Hoary 11.8 8.9 24,000 1.2 5-Dec-2031
Hue 4.3 16.0 12,000 1.7 27-May-2031
Ignite 8.0 12.0 19,000 1.5 3-May-2031
Indigo 10.3 9.2 25,000 1.9 23-June-2031
Invert 13.8 12.2 27,000 1.9 18-June-2031
Iota 6.5 6.5 20,000 2.0 3-Apr-2031
Irate 5.0 16.3 14,000 1.6 15-Apr-2031

Traditional

Traditional
Customer Buying Criteria
Expectations Importance
Age 2 Years 47%
Price $17.50 - $27.50 23%
Positioning Performance 8.5 Size 11.5 21%
Reliability 14,000 - 19,000 9%
Demand Information
2031 Total Market Size 17,206
2031 Total Units Sold 15,155
Segment % of Total Industry 26.5%
2032 Demand Growth Rate 9.2%
Top Products
Name Price Units Sold Potential Sold Stock Out Age Performance Size Reliability Sales Budget Customer Accessibility Promo Budget Customer Awareness Customer Satisfaction
Ignite $27.50 3,939 5,082 Yes 1.5 8.0 12.0 19,000 $1,000 52.0% $1,000 88.5% 40
Daze $24.50 2,771 1,638 Yes 2.5 8.1 11.9 18,500 $1,850 100.0% $1,400 100.0% 70
Cake $24.50 2,349 6,551 Yes 1.7 7.8 12.2 17,500 $2,500 80.0% $1,800 100.0% 57
Baker $28.00 1,979 1,721 Yes 4.0 7.1 12.9 17,500 $3,100 89.0% $1,800 100.0% 6
Eat $32.00 1,615 278 Yes 3.1 7.5 14.2 18,350 $2,000 40.0% $1,550 100.0% 1
Heft $28.00 1,554 1,311 Yes 1.9 8.2 13.1 18,850 $1,100 31.0% $1,400 92.1% 25
Able $25.25 908 600 Yes 4.1 6.5 13.4 18,900 $250 38.0% $150 27.9% 2
Agape $28.00 39 25 Yes 3.3 6.1 7.6 20,250 $1,600 38.0% $1,150 73.2% 0

Low End

Low End
Customer Buying Criteria
Expectations Importance
Price $12.50 - $22.50 53%
Age 7 Years 24%
Positioning Performance 4.2 Size 15.8 16%
Reliability 12,000 - 17,000 7%
Demand Information
2031 Total Market Size 23,371
2031 Total Units Sold 23,371
Segment % of Total Industry 36.8%
2032 Demand Growth Rate 11.7%
Top Products
Name Price Units Sold Potential Sold Stock Out Age Performance Size Reliability Sales Budget Customer Accessibility Promo Budget Customer Awareness Customer Satisfaction
Gerbil $18.25 6,319 4,811 Yes 9.6 3.0 17.0 14,000 $2,700 92.0% $1,800 100.0% 19
Dell $18.50 3,951 5,532 Yes 4.9 4.2 15.8 14,000 $750 100.0% $1,550 100.0% 41
Cedar $16.50 2,741 3,905 Yes 1.7 5.3 14.8 12,000 $2,500 84.0% $1,500 93.9% 20
Bead $19.50 2,365 2,232 Yes 9.6 3.0 17.0 14,000 $1,600 48.0% $900 54.8% 9
Ebb $21.50 2,153 2,205 Yes 5.8 5.0 15.1 14,500 $1,500 56.0% $1,250 83.3% 15
Feat $21.00 1,858 1,602 Yes 9.6 3.0 17.0 14,000 $1,300 42.0% $1,200 64.3% 6
Daze $24.50 1,180 928 Yes 2.5 8.1 11.9 18,500 $1,850 100.0% $1,400 100.0% 0
Hue $23.00 1,129 673 No 1.7 4.3 16.0 12,000 $1,500 42.0% $1,150 73.1% 4
Irate $22.50 1,030 615 No 1.6 5.0 16.3 14,000 $1,000 51.0% $1,000 81.9% 4
Acre $22.25 442 576 Yes 3.6 3.4 16.3 12,200 $1,400 16.0% $1,200 81.1% 4
Able $25.25 148 138 Yes 4.1 6.5 13.4 18,900 $250 16.0% $150 27.9% 1
Cake $24.50 55 154 Yes 1.7 7.8 12.2 17,500 $2,500 84.0% $1,800 100.0% 0

High End

High End
Customer Buying Criteria
Expectations Importance
Positioning Performance 13.4 Size 6.6 43%
Age 0 Years 29%
Reliability 20,000 - 25,000 19%
Price $27.50 - $37.50 9%
Demand Information
2031 Total Market Size 8,115
2031 Total Units Sold 7,772
Segment % of Total Industry 13.3%
2032 Demand Growth Rate 16.2%
Top Products
Name Price Units Sold Potential Sold Stock Out Age Performance Size Reliability Sales Budget Customer Accessibility Promo Budget Customer Awareness Customer Satisfaction
Duck $37.25 2,074 1,703 Yes 1.6 13.4 6.6 23,000 $1,950 100.0% $1,400 100.0% 59
Cid $34.00 1,443 3,082 Yes 1.4 12.0 8.0 25,000 $2,500 79.0% $2,000 100.0% 41
Indigo $37.00 1,133 1,149 Yes 1.9 10.3 9.2 25,000 $2,500 92.0% $2,000 100.0% 17
Bid $37.00 917 1,304 Yes 1.7 11.5 8.9 23,000 $2,200 68.0% $1,350 82.4% 13
Fast $25.75 826 169 Yes 4.7 9.3 7.3 21,300 $1,200 19.0% $1,400 91.2% 2
Adam $40.25 740 194 Yes 3.2 11.2 8.4 22,500 $1,100 19.0% $1,300 84.7% 2
Hoary $38.00 521 398 Yes 1.2 11.8 8.9 24,000 $1,250 37.0% $950 58.6% 12
Coat $34.50 72 93 Yes 1.4 13.5 11.8 27,000 $2,500 79.0% $2,000 100.0% 0
Cure $35.50 45 21 Yes 1.5 7.8 7.6 25,000 $2,500 79.0% $2,000 100.0% 0

Performance

Performance
Customer Buying Criteria
Expectations Importance
Reliability 22,000 - 27,000 43%
Positioning Performance 14.4 Size 12.5 29%
Price $22.50 - $32.50 19%
Age 1 Years 9%
Demand Information
2031 Total Market Size 7,089
2031 Total Units Sold 5,278
Segment % of Total Industry 12.0%
2032 Demand Growth Rate 19.8%
Top Products
Name Price Units Sold Potential Sold Stock Out Age Performance Size Reliability Sales Budget Customer Accessibility Promo Budget Customer Awareness Customer Satisfaction
Dot $33.00 1,185 1,724 Yes 1.8 14.4 12.5 27,000 $3,400 100.0% $1,850 99.6% 72
Coat $34.50 1,178 1,003 Yes 1.4 13.5 11.8 27,000 $2,500 52.0% $2,000 100.0% 30
Invert $32.50 798 2,203 Yes 1.9 13.8 12.2 27,000 $2,500 80.0% $2,000 100.0% 66
Bold $32.00 724 1,462 Yes 1.8 12.5 13.2 27,000 $2,050 63.0% $1,400 86.8% 39
Hilt $33.00 579 267 Yes 1.3 12.0 14.4 26,000 $800 19.0% $800 45.6% 11
Aft $31.00 484 384 Yes 3.7 12.6 14.1 25,500 $450 14.0% $1,050 64.2% 9
Foam $33.00 329 46 No 7.5 9.4 15.5 25,000 $1,200 15.0% $1,200 53.3% 0

Size

Size
Customer Buying Criteria
Expectations Importance
Positioning Performance 7.5 Size 5.6 43%
Age 1 Years 29%
Reliability 16,000 - 21,000 19%
Price $22.50 - $32.50 9%
Demand Information
2031 Total Market Size 6,894
2031 Total Units Sold 6,616
Segment % of Total Industry 11.5%
2032 Demand Growth Rate 18.3%
Top Products
Name Price Units Sold Potential Sold Stock Out Age Performance Size Reliability Sales Budget Customer Accessibility Promo Budget Customer Awareness Customer Satisfaction
Dune $33.50 1,383 1,208 Yes 1.8 7.5 5.6 19,000 $2,850 100.0% $1,400 100.0% 69
Cure $35.50 1,205 583 Yes 1.5 7.8 7.6 25,000 $2,500 34.0% $2,000 100.0% 10
Fast $25.75 1,148 223 Yes 4.7 9.3 7.3 21,300 $1,200 17.0% $1,400 91.2% 6
Iota $32.50 985 3,176 Yes 2.0 6.5 6.5 20,000 $2,500 100.0% $2,000 100.0% 47
Buddy $32.00 724 1,100 Yes 1.8 6.4 7.6 19,000 $1,800 56.0% $1,200 71.0% 17
Agape $28.00 622 305 Yes 3.3 6.1 7.6 20,250 $1,600 30.0% $1,150 73.2% 6
Hamper $33.00 434 292 Yes 1.7 6.4 7.3 19,000 $800 21.0% $950 55.8% 10
Fume $31.25 114 7 No 7.6 4.0 11.0 19,000 $1,200 17.0% $1,200 53.3% 0

Production

Plant Information
Name Primary Segment Units Sold Inventory Revision Date Age Dec.31 MTBF Pfmn Coord Size Price Material Cost Labor Cost Contribution Margin 2nd Shift & Over-time Auto. Next Round Capacity Next Round Plant Utilization
Able Traditional 1,057 0 25-Jan-2030 4.10 18,900 6.50 13.40 $25.25 $9.02 $9.11 25.80% 0.00% 5 1,600 75%
Acre Low End 442 0 1-Apr-2031 3.60 12,200 3.40 16.30 $22.25 $0.00 $0.00 29.50% 0.00% 5 1,800 0%
Adam High End 740 0 6-Sep-2030 3.20 22,500 11.20 8.40 $40.25 $13.83 $14.42 27.60% 0.00% 2 900 93%
Aft Performance 484 0 17-June-2030 3.70 25,500 12.60 14.10 $31.00 $13.66 $13.66 9.20% 0.00% 2 900 61%
Agape Size 660 0 1-June-2031 3.30 20,250 6.10 7.60 $28.00 $12.02 $17.11 -4.00% 36.40% 1 550 136%
Baker Traditional 1,979 0 26-Sep-2029 4.00 17,500 7.10 12.90 $28.00 $8.77 $9.49 33.10% 13.90% 4 1,800 114%
Bead Low End 2,365 0 26-May-2022 9.60 14,000 3.00 17.00 $19.50 $4.68 $7.21 37.40% 36.10% 6 2,000 136%
Bid High End 917 0 28-Mar-2031 1.70 23,000 11.50 8.90 $37.00 $13.52 $10.50 33.50% 5.60% 3 900 106%
Bold Performance 724 0 7-Apr-2031 1.80 27,000 12.50 13.20 $32.00 $13.84 $11.22 20.00% 25.00% 3 700 125%
Buddy Size 724 0 28-Mar-2031 1.80 19,000 6.40 7.60 $32.00 $11.38 $11.22 27.80% 25.00% 3 700 125%
Cake Traditional 2,404 0 23-Sep-2031 1.70 17,500 7.80 12.20 $24.50 $9.28 $8.42 27.40% 31.60% 5 2,300 132%
Cedar Low End 2,741 0 7-Aug-2031 1.70 12,000 5.30 14.80 $16.50 $5.77 $6.67 23.90% 14.00% 6 2,500 114%
Cid High End 1,443 0 8-June-2031 1.40 25,000 12.00 8.00 $34.00 $14.60 $9.75 26.80% 7.10% 4 1,400 107%
Coat Performance 1,250 0 25-May-2031 1.40 27,000 13.50 11.80 $34.50 $14.62 $11.18 23.60% 30.00% 4 1,100 130%
Cure Size 1,250 0 18-June-2031 1.50 25,000 7.80 7.60 $35.50 $13.43 $10.49 31.20% 30.00% 4 1,000 130%
Daze Traditional 3,951 0 21-Dec-2031 2.50 18,500 8.10 11.90 $24.50 $9.67 $6.59 37.30% 100.00% 7 2,500 200%
Dell Low End 3,951 0 1-Nov-2031 4.90 14,000 4.20 15.80 $18.50 $5.50 $4.61 48.30% 100.00% 9 3,450 200%
Dot Performance 1,185 0 28-Nov-2031 1.80 27,000 14.40 12.50 $33.00 $14.70 $8.56 31.80% 100.00% 5 600 200%
Duck High End 2,074 0 18-Dec-2031 1.60 23,000 13.40 6.60 $37.25 $14.87 $7.90 41.30% 100.00% 6 1,500 200%
Dune Size 1,383 0 28-Nov-2031 1.80 19,000 7.50 5.60 $33.50 $12.40 $8.56 39.70% 100.00% 5 700 200%
Eat Traditional 1,615 0 4-Oct-2030 3.10 18,350 7.50 14.20 $32.00 $8.98 $4.52 56.70% 0.00% 7 2,450 67%
Ebb Low End 2,153 0 14-Dec-2029 5.80 14,500 5.00 15.10 $21.50 $6.46 $6.39 38.90% 37.50% 6 1,600 138%
Echo 0 1,056 14-Feb-2030 3.70 18,000 6.80 13.60 $38.50 $8.78 $8.59 0.00% 0.00% 3 900 62%
Edge 0 737 24-July-2030 3.70 16,550 7.00 13.50 $33.50 $8.46 $8.37 0.00% 0.00% 4 700 71%
Egg 0 998 17-Apr-2030 3.80 18,000 6.00 13.60 $33.50 $8.47 $8.25 0.00% 0.00% 4 750 77%
Fast Size 1,975 0 14-Aug-2032 4.70 21,300 9.30 7.30 $25.75 $13.14 $6.87 19.80% 0.00% 6 3,050 72%
Feat Low End 1,858 0 26-May-2022 9.60 14,000 3.00 17.00 $21.00 $4.76 $9.52 30.50% 47.90% 5 1,400 148%
Fist 0 491 21-July-2032 6.70 23,000 8.00 12.00 $35.50 $11.24 $10.99 0.00% 0.00% 3 900 46%
Foam 329 66 11-Mar-2032 7.50 25,000 9.40 15.50 $33.00 $11.48 $10.99 28.60% 0.00% 3 600 73%
Fume 114 227 17-Jan-2032 7.60 19,000 4.00 11.00 $31.25 $9.42 $10.99 17.10% 0.00% 3 600 63%
Gerbil Low End 6,319 0 26-May-2022 9.60 14,000 3.00 17.00 $18.25 $4.80 $3.51 52.90% 47.90% 9 6,000 148%
Hamper Size 434 0 19-Dec-2031 1.70 19,000 6.40 7.30 $33.00 $11.85 $10.12 33.10% 0.00% 3 600 75%
Heft Traditional 1,554 0 24-Dec-2031 1.90 18,850 8.20 13.10 $28.00 $9.80 $8.23 36.30% 0.00% 5 1,800 89%
Hilt Performance 579 0 21-Dec-2031 1.30 26,000 12.00 14.40 $33.00 $13.44 $10.12 27.70% 0.00% 3 600 100%
Hoary High End 521 0 5-Dec-2031 1.20 24,000 11.80 8.90 $38.00 $14.32 $10.12 35.80% 0.00% 3 550 98%
Hue Low End 1,129 600 27-May-2031 1.70 12,000 4.30 16.00 $23.00 $5.10 $7.59 37.70% 0.00% 5 1,600 64%
Ignite Traditional 3,939 0 3-May-2031 1.50 19,000 8.00 12.00 $27.50 $9.87 $6.98 37.30% 0.00% 5 2,000 100%
Indigo High End 1,133 0 23-June-2031 1.90 25,000 10.30 9.20 $37.00 $13.53 $7.35 43.30% 27.80% 5 900 128%
Invert Performance 798 0 18-June-2031 1.90 27,000 13.80 12.20 $32.50 $14.68 $7.03 32.90% 1.20% 5 800 101%
Iota Size 985 0 3-Apr-2031 2.00 20,000 6.50 6.50 $32.50 $12.22 $8.83 34.50% 25.00% 5 950 125%
Irate Low End 1,030 2,002 15-Apr-2031 1.60 14,000 5.00 16.30 $22.50 $5.76 $5.59 33.80% 0.00% 6 1,800 69%

Finance

Income Statement
Andrews Baldwin Chester Digby Erie Ferris Garrett Harper Irving
Sales $99,800 $181,810 $240,688 $332,578 $97,975 $104,277 $115,315 $122,747 $231,410
Total Variable Costs (Labor, Material, Carry) $81,171 $123,733 $176,563 $198,459 $50,661 $78,583 $54,325 $80,041 $145,381
Depreciation $9,347 $9,400 $13,987 $19,947 $11,921 $11,047 $16,000 $7,753 $11,016
SG&A $11,110 $19,349 $25,901 $25,096 $16,490 $17,889 $5,365 $16,226 $20,835
Other (Fees/Write-offs/Bonuses/Relocation Fee) $0 $6,530 $7,655 $28,455 $0 $8,000 $3,750 $1,300 $10,510
EBIT ($1,828) $22,798 $16,583 $60,622 $18,903 ($11,242) $35,875 $17,427 $43,668
Interest (Short term/Long Term) $3,620 $2,919 $7,498 $3,654 $8,559 $3,825 $13,323 $3,287 $9,084
Taxes ($1,907) $6,958 $3,180 $19,939 $3,620 ($5,273) $7,893 $4,949 $12,104
Profit Sharing $0 $258 $118 $741 $134 $0 $293 $184 $450
Net Profit ($3,541) $12,663 $5,787 $36,289 $6,589 ($9,793) $14,366 $9,007 $22,030
Balance Sheet
Andrews Baldwin Chester Digby Erie Ferris Garrett Harper Irving
Cash $4,289 $40,748 $4,409 $25,814 $0 $0 $2,885 $58,578 $25,834
Accounts Receivable $2,734 $14,943 $19,783 $27,335 $8,053 $8,571 $9,478 $6,726 $19,020
Inventory $0 $0 $0 $0 $49,753 $17,555 $0 $8,079 $24,160
Total Current Assets $7,023 $55,691 $24,191 $53,150 $57,806 $26,126 $12,363 $73,383 $69,014
Plant and Equipment $140,211 $141,000 $209,800 $299,200 $178,820 $165,700 $240,000 $116,300 $165,240
Accumulated Depreciation ($76,154) ($80,533) ($94,993) ($101,747) ($90,003) ($86,583) ($58,800) ($74,600) ($85,886)
Total Fixed Assets $64,057 $60,467 $114,807 $197,453 $88,817 $79,117 $181,200 $41,700 $79,354
Total Assets $71,080 $116,158 $138,998 $250,603 $146,623 $105,243 $193,563 $115,083 $148,368
Accounts Payable $12,406 $10,170 $14,512 $16,312 $6,449 $15,201 $4,465 $6,328 $9,074
Current Debt $0 $0 $0 $0 $26,414 $5,620 $0 $0 $20,000
Long-Term Debt $27,050 $20,850 $57,150 $27,350 $31,850 $20,850 $102,050 $24,050 $45,850
Total Liabilities $39,456 $31,020 $71,662 $43,662 $64,712 $41,672 $106,515 $30,378 $74,924
Common Stock $24,360 $17,867 $18,360 $83,960 $22,254 $24,332 $18,360 $35,456 $18,560
Retained Earnings $7,264 $67,271 $48,976 $122,981 $59,657 $39,239 $68,688 $49,249 $54,885
Total Equity $31,624 $85,138 $67,336 $206,941 $81,911 $63,571 $87,048 $84,705 $73,445
Total Liabilities & Owner's Equity $71,080 $116,158 $138,998 $250,603 $146,623 $105,243 $193,563 $115,083 $148,368
Cash Flow Statement
Andrews Baldwin Chester Digby Erie Ferris Garrett Harper Irving
Cash From Operations
Net Income(Loss) ($3,541) $12,663 $5,787 $36,289 $6,589 ($9,793) $14,366 $9,007 $22,030
Adjustment For Non-Cash Items
Depreciation $9,347 $9,400 $13,987 $19,947 $11,921 $11,047 $16,000 $7,753 $11,016
Extraordinary Gains/Losses/Write-offs $0 $0 $0 $0 $0 $0 $0 $0 $0
Changes In Current Assets And Liabilities
Accounts Payable $260 $1,595 $1,693 $4,614 ($579) $1,147 $175 $3,115 $208
Inventory $6,939 $0 $0 $0 ($27,796) ($14,644) $0 $2,079 $32,086
Accounts Receivable $581 ($2,478) ($2,021) ($8,300) $1,303 $1,579 ($850) $1,319 ($9,870)
Net Cash From Operations $13,587 $21,180 $19,446 $52,550 ($8,563) ($10,665) $29,691 $23,273 $55,471
Cash From Investing
Net Plant Improvements $0 ($9,600) ($19,400) ($108,700) $0 $0 ($64,000) $0 ($6,800)
Cash From Financing
Dividends Paid $0 $0 $0 $0 $0 $0 $0 ($2,198) $0
Sales Of Common Stock $0 $0 $0 $49,100 $0 $0 $0 $8,000 $200
Purchase Of Common Stock $0 ($2,000) $0 $0 $0 $0 $0 $0 $0
Cash From Long-Term Debt Issued $0 $0 $13,100 $0 $0 $0 $47,000 $0 $20,000
Early Retirement Of Long-Term Debt $0 $0 $0 $0 $0 $0 $0 $0 $0
Retirement Of Current Debt ($13,900) ($13,900) ($13,900) ($13,900) ($17,851) ($8,927) ($13,900) ($11,835) ($63,037)
Cash From Current Debt Borrowing $0 $0 $0 $0 $0 $0 $0 $0 $20,000
Cash From Emergency Loan $0 $0 $0 $0 $26,414 $5,620 $0 $0 $0
Net Cash From Financing ($13,900) ($15,900) ($800) $35,200 $8,563 ($3,306) $33,100 ($6,034) ($22,837)
Net Change In Cash ($313) ($4,320) ($754) ($20,950) $0 ($13,972) ($1,209) $17,240 $25,834
Stock Market Summary
Company Closing Price Change Shares Outstanding Market Cap Book Value EPS Dividend Yield P/E
Andrews $8.46 $6.83 $2,255,361 $19 $14.02 ($1.57) $0 0% -5.39
Baldwin $67.57 $15.61 $1,961,506 $133 $43.40 $6.46 $0 0% 10.47
Chester $42.86 $7.98 $2,000,000 $86 $33.67 $2.89 $0 0% 14.81
Digby $135.96 $33.24 $2,868,637 $390 $72.14 $12.65 $0 0% 10.75
Erie $41.11 ($7.95) $2,046,692 $84 $40.02 $3.22 $0 0% 12.77
Ferris $18.30 ($26.79) $2,073,419 $38 $30.66 ($4.72) $0 0% -3.87
Garrett $79.74 $6.67 $2,000,000 $159 $43.52 $7.18 $0 0% 11.10
Harper $56.02 $18.10 $2,556,332 $143 $33.14 $3.52 $1 2% 15.90
Irving $51.06 $50.06 $2,200,000 $112 $33.38 $10.01 $0 0% 5.10
Bond Market Summary
Company Series Face Value Yield Closing Price S&P Rating
Andrews 14.0S2032 $20,850,000 14.04% $99.74 CCC
Andrews 11.3S2037 $6,200,000 12.78% $88.43 CCC
Baldwin 14.0S2032 $20,850,000 13.69% $102.24 AA
Chester 14.0S2032 $20,850,000 13.99% $100.09 CCC
Chester 11.6S2038 $8,100,000 12.87% $90.11 CCC
Chester 12.3S2039 $15,100,000 13.29% $92.55 CCC
Chester 13.6S2041 $13,100,000 13.82% $98.43 CCC
Digby 14.0S2032 $20,850,000 13.63% $102.70 AAA
Digby 11.3S2037 $6,500,000 11.16% $101.27 AAA
Erie 14.0S2032 $20,850,000 13.89% $100.80 BB
Erie 11.3S2037 $10,000,000 12.17% $92.82 BB
Erie 11.8S2040 $1,000,000 12.64% $93.35 BB
Ferris 14.0S2032 $20,850,000 13.83% $101.24 BBB
Garrett 14.0S2032 $20,850,000 14.04% $99.74 CCC
Garrett 11.3S2037 $3,500,000 12.78% $88.43 CCC
Garrett 12.4S2038 $5,800,000 13.49% $91.93 CCC
Garrett 12.2S2040 $24,900,000 13.60% $89.72 CCC
Garrett 13.3S2041 $47,000,000 14.02% $94.84 CCC
Harper 14.0S2032 $20,850,000 13.69% $102.24 AA
Harper 11.5S2039 $3,200,000 11.50% $100.00 AA
Irving 14.0S2032 $20,850,000 13.98% $100.18 B
Irving 11.3S2037 $5,000,000 12.52% $90.22 B
Irving 14.7S2041 $20,000,000 14.04% $104.73 B
Next Year's Prime Rate: 9.5

Market Share

Market Share Actual Market Share Potential Market Share
Name Traditional Low End High End Performance Size Total Name Traditional Low End High End Performance Size Total
Industry Units Sales 15,155 23,371 7,772 5,278 6,616 58,191 Industry Units Sales 17,206 23,371 8,115 7,089 6,894 62,675
% of Market 26.0% 40.2% 13.4% 9.1% 11.4% 100.0% % of Market 27.5% 37.3% 12.9% 11.3% 11.0% 100.0%
Able 6.0% 0.6% 0.0% 0.0% 0.0% 1.8% Able 3.5% 0.6% 0.0% 0.0% 0.0% 1.2%
Acre 0.0% 1.9% 0.0% 0.0% 0.0% 0.8% Acre 0.0% 2.5% 0.0% 0.0% 0.0% 0.9%
Adam 0.0% 0.0% 9.5% 0.0% 0.0% 1.3% Adam 0.0% 0.0% 2.4% 0.0% 0.0% 0.3%
Aft 0.0% 0.0% 0.0% 9.2% 0.0% 0.8% Aft 0.0% 0.0% 0.0% 5.4% 0.0% 0.6%
Agape 0.3% 0.0% 0.0% 0.0% 9.4% 1.1% Agape 0.1% 0.0% 0.0% 0.0% 4.4% 0.5%
Total 6.3% 2.5% 9.5% 9.2% 9.4% 5.8% Total 3.6% 3.1% 2.4% 5.4% 4.4% 3.5%
Baker 13.1% 0.0% 0.0% 0.0% 0.0% 3.4% Baker 10.0% 0.0% 0.0% 0.0% 0.0% 2.7%
Bead 0.0% 10.1% 0.0% 0.0% 0.0% 4.1% Bead 0.0% 9.6% 0.0% 0.0% 0.0% 3.6%
Bid 0.0% 0.0% 11.8% 0.0% 0.0% 1.6% Bid 0.0% 0.0% 16.1% 0.0% 0.0% 2.1%
Bold 0.0% 0.0% 0.0% 13.7% 0.0% 1.2% Bold 0.0% 0.0% 0.0% 20.6% 0.0% 2.3%
Buddy 0.0% 0.0% 0.0% 0.0% 10.9% 1.2% Buddy 0.0% 0.0% 0.0% 0.0% 16.0% 1.8%
Total 13.1% 10.1% 11.8% 13.7% 10.9% 11.5% Total 10.0% 9.6% 16.1% 20.6% 16.0% 12.5%
Cake 15.5% 0.2% 0.0% 0.0% 0.0% 4.1% Cake 38.1% 0.7% 0.0% 0.0% 0.0% 10.7%
Cedar 0.0% 11.7% 0.0% 0.0% 0.0% 4.7% Cedar 0.0% 16.7% 0.0% 0.0% 0.0% 6.2%
Cid 0.0% 0.0% 18.6% 0.0% 0.0% 2.5% Cid 0.0% 0.0% 38.0% 0.0% 0.0% 4.9%
Coat 0.0% 0.0% 0.9% 22.3% 0.0% 2.1% Coat 0.0% 0.0% 1.2% 14.1% 0.0% 1.7%
Cure 0.0% 0.0% 0.6% 0.0% 18.2% 2.1% Cure 0.0% 0.0% 0.3% 0.0% 8.5% 1.0%
Total 15.5% 12.0% 20.1% 22.3% 18.2% 15.6% Total 38.1% 17.4% 39.4% 14.1% 8.5% 24.6%
Daze 18.3% 5.0% 0.0% 0.0% 0.0% 6.8% Daze 9.5% 4.0% 0.0% 0.0% 0.0% 4.1%
Dell 0.0% 16.9% 0.0% 0.0% 0.0% 6.8% Dell 0.0% 23.7% 0.0% 0.0% 0.0% 8.8%
Dot 0.0% 0.0% 0.0% 22.5% 0.0% 2.0% Dot 0.0% 0.0% 0.0% 24.3% 0.0% 2.8%
Duck 0.0% 0.0% 26.7% 0.0% 0.0% 3.6% Duck 0.0% 0.0% 21.0% 0.0% 0.0% 2.7%
Dune 0.0% 0.0% 0.0% 0.0% 20.9% 2.4% Dune 0.0% 0.0% 0.0% 0.0% 17.5% 1.9%
Total 18.3% 22.0% 26.7% 22.5% 20.9% 21.6% Total 9.5% 27.6% 21.0% 24.3% 17.5% 20.3%
Eat 10.7% 0.0% 0.0% 0.0% 0.0% 2.8% Eat 1.6% 0.0% 0.0% 0.0% 0.0% 0.4%
Ebb 0.0% 9.2% 0.0% 0.0% 0.0% 3.7% Ebb 0.0% 9.4% 0.0% 0.0% 0.0% 3.5%
Echo 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Echo 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
Edge 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Edge 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
Egg 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Egg 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
Total 10.7% 9.2% 0.0% 0.0% 0.0% 6.5% Total 1.6% 9.4% 0.0% 0.0% 0.0% 4.0%
Fast 0.0% 0.0% 10.6% 0.0% 17.4% 3.4% Fast 0.0% 0.0% 2.1% 0.0% 3.2% 0.6%
Feat 0.0% 7.9% 0.0% 0.0% 0.0% 3.2% Feat 0.0% 6.9% 0.0% 0.0% 0.0% 2.6%
Fist 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Fist 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
Foam 0.0% 0.0% 0.0% 6.2% 0.0% 0.6% Foam 0.0% 0.0% 0.0% 0.7% 0.0% 0.1%
Fume 0.0% 0.0% 0.0% 0.0% 1.7% 0.2% Fume 0.0% 0.0% 0.0% 0.0% 0.1% 0.0%
Total 0.0% 7.9% 10.6% 6.2% 19.1% 7.3% Total 0.0% 6.9% 2.1% 0.7% 3.3% 3.3%
Gerbil 0.0% 27.0% 0.0% 0.0% 0.0% 10.9% Gerbil 0.0% 20.6% 0.0% 0.0% 0.0% 7.7%
Total 0.0% 27.0% 0.0% 0.0% 0.0% 10.9% Total 0.0% 20.6% 0.0% 0.0% 0.0% 7.7%
Hamper 0.0% 0.0% 0.0% 0.0% 6.6% 0.7% Hamper 0.0% 0.0% 0.0% 0.0% 4.2% 0.5%
Heft 10.3% 0.0% 0.0% 0.0% 0.0% 2.7% Heft 7.6% 0.0% 0.0% 0.0% 0.0% 2.1%
Hilt 0.0% 0.0% 0.0% 11.0% 0.0% 1.0% Hilt 0.0% 0.0% 0.0% 3.8% 0.0% 0.4%
Hoary 0.0% 0.0% 6.7% 0.0% 0.0% 0.9% Hoary 0.0% 0.0% 4.9% 0.0% 0.0% 0.6%
Hue 0.0% 4.8% 0.0% 0.0% 0.0% 1.9% Hue 0.0% 2.9% 0.0% 0.0% 0.0% 1.1%
Total 10.3% 4.8% 6.7% 11.0% 6.6% 7.2% Total 7.6% 2.9% 4.9% 3.8% 4.2% 4.7%
Ignite 26.0% 0.0% 0.0% 0.0% 0.0% 6.8% Ignite 29.5% 0.0% 0.0% 0.0% 0.0% 8.1%
Indigo 0.0% 0.0% 14.6% 0.0% 0.0% 1.9% Indigo 0.0% 0.0% 14.2% 0.0% 0.0% 1.8%
Invert 0.0% 0.0% 0.0% 15.1% 0.0% 1.4% Invert 0.0% 0.0% 0.0% 31.1% 0.0% 3.5%
Iota 0.0% 0.0% 0.0% 0.0% 14.9% 1.7% Iota 0.0% 0.0% 0.0% 0.0% 46.1% 5.1%
Irate 0.0% 4.4% 0.0% 0.0% 0.0% 1.8% Irate 0.0% 2.6% 0.0% 0.0% 0.0% 1.0%
Total 26.0% 4.4% 14.6% 15.1% 14.9% 13.6% Total 29.5% 2.6% 14.2% 31.1% 46.1% 19.5%

Custom Modules

Custom Modules
Andrews Baldwin Chester Digby Erie Ferris Garrett Harper Irving
Number of Employees 664 1,032 1,371 1,262 597 746 346 644 784
First Shift 616 858 1,128 631 537 656 234 644 722
Second Shift 48 174 243 631 60 90 112 0 62
Overtime % 0% 0% 0% 0% 0% 0% 0% 0% 0%
Turnover Rate 15.0% 14.0% 14.3% 5.5% 9.7% 12.5% 13.3% 13.6% 6.9%
New Employees 100 272 284 418 58 93 76 421 54
Separated Employees 0 0 0 0 80 34 0 0 14
Productivity Index 100.0% 105.0% 103.8% 112.5% 109.5% 104.8% 106.8% 105.0% 111.8%
Total Quality Management
Andrews Baldwin Chester Digby Erie Ferris Garrett Harper Irving
Decisions
Benchmarking $0 $500 $500 $2,000 $0 $500 $300 $0 $0
CCE (Concurrent Engineering)/6 Sigma Training $0 $0 $500 $2,000 $0 $500 $0 $0 $0
CPI (Continuous Process Improvement) Systems $0 $1,000 $500 $2,000 $0 $500 $500 $0 $700
Channel Support Systems $0 $0 $500 $2,000 $0 $500 $0 $0 $800
Concurrent Engineering $0 $1,000 $500 $2,000 $0 $500 $0 $0 $1,000
GEMI TQEM Sustainability $0 $0 $500 $2,000 $0 $500 $0 $0 $0
QIT (Quality Initiative Training) $0 $0 $500 $2,000 $0 $500 $0 $0 $800
Quality Function Deployment Effort $0 $1,000 $500 $2,000 $0 $500 $0 $0 $0
UNEP Green Program $0 $0 $500 $2,000 $0 $500 $0 $0 $1,000
Vendor/JIT (Just in Time) Inventory $0 $1,000 $500 $2,000 $0 $500 $300 $0 $700
Total Expenditures $0 $4,500 $5,000 $20,000 $0 $5,000 $1,100 $0 $5,000
Yearly Impacts
Material Cost 0% -1% -1% -4% 0% -1% -0% 0% -1%
R & D Cycle Time 0% -9% -2% -16% 0% -2% 0% 0% -6%
Labor Cost 0% -0% -1% -5% 0% -1% 0% 0% -1%
Demand 0% 1% 1% 6% 0% 1% 0% 0% 2%
Administrative Cost 0% -8% -3% -23% 0% -3% -1% 0% -3%
Human Resources
Andrews Baldwin Chester Digby Erie Ferris Garrett Harper Irving
Decisions
Manufacturing - Training & Assembly Teams $0 $1,000 $500 $2,000 $0 $1,000 $300 $300 $1,500
Sales - Compensation $0 $500 $500 $2,000 $0 $1,000 $0 $300 $1,500
Scientists - Recruitment & Retention $0 $500 $1,000 $2,000 $0 $1,000 $0 $300 $1,500
Total Expenditures $0 $2,000 $2,000 $6,000 $0 $3,000 $300 $900 $4,500
Yearly Impacts
R & D Cycle Time 5% 1% -3% -10% 5% -3% 5% 3% -6%
Demand 0% 1% 2% 3% 0% 2% 0% 1% 2%
Accessibility 0% 2% 2% 8% 0% 4% 0% 1% 6%
Productivity Index 0% 3% 1% 5% 0% 3% 1% 1% 4%
Turnover Rate 0% 5% 8% -30% 20% -5% 19% 13% -18%
Production After Adjustment -1% -0% -1% 1% -1% -0% -1% -1% 0%
Cumulative Impacts
Andrews Baldwin Chester Digby Erie Ferris Garrett Harper Irving
Material Cost 0.0% -2.8% -2.9% -4.1% -0.1% -1.1% -0.4% 0.0% -2.8%
R & D Cycle Time 20.0% -24.4% -6.5% -40.7% -4.4% -3.2% 8.8% 8.8% -33.6%
Labor Cost 0.0% -0.5% -3.6% -5.0% -0.7% -1.2% -0.1% 0.0% -4.4%
Demand 0.0% 5.4% 4.7% 14.5% 4.5% 4.7% 2.3% 2.3% 12.7%
Administrative Cost 0.0% -21.7% -24.7% -23.3% -0.4% -5.4% -2.0% 0.0% -12.5%
Accessibility 0.0% 6.0% 6.0% 20.0% 12.8% 9.2% 6.8% 6.8% 17.6%
Productivity Index 0.0% 5.0% 3.8% 12.5% 9.5% 4.8% 6.8% 5.0% 11.8%
Turnover Rate 50.0% 40.0% 42.5% -45.0% -3.0% 24.5% 32.5% 36.0% -31.5%
Production After Adjustment -4.0% -2.5% -2.9% -0.3% -1.2% -2.6% -2.0% -2.5% -0.5%