Decisions for Quarter One and Quarterly Business Review

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 Financial Metrics Metrics Q1'19A Q2'19A Q3'19A Q4'19A Q1'20A Q2'20A Q3'20A Q4'20A Q1'21P Q2'21P Q3'21P Q4'21P Ratios

Variable Costs ($) / Sales ($) 48.9% 46.9% 47.5% 42.0% 42.9% 46.7% 46.6% 41.0% 52.0% 42.6% 35.6% 31.6%

Materials ($) / Sales ($) 13.7% 13.7% 13.7% 13.7% 14.1% 14.6% 15.1% 15.7% 15.8% 15.2% 15.2% 15.1%

Labor ($) / Sales ($) 35.2% 33.3% 33.9% 28.4% 28.8% 32.1% 31.5% 25.4% 36.3% 27.4% 20.4% 16.6%

Base Costs ($) / Sales ($) 76.8% 59.9% 61.5% 66.1% 67.0% 75.7% 75.1% 72.8% 53.2% 45.2% 50.4% 41.7%

Gross Margin (%) 51.1% 53.1% 52.5% 58.0% 57.1% 53.3% 53.4% 59.0% 48.0% 57.4% 64.4% 68.4%

Operating Margin (%) -25.7% -6.9% -9.0% -8.2% -9.9% -22.5% -21.7% -13.8% -5.2% 12.2% 13.9% 26.6%

DuPont Ratios

Return on Sales (ROS) -12.9% -3.4% -4.5% -4.1% -5.0% -11.5% -11.6% -7.9% -3.9% 5.3% 6.3% 12.7%

Asset Turns 0.98 1.10 1.25 1.39 1.29 1.10 1.06 0.96 1.41 1.72 1.68 1.57

Return on Assets (ROA) -12.6% -3.8% -5.6% -5.7% -6.4% -12.6% -12.3% -7.6% -5.5% 9.1% 10.6% 20.0%

Financial Leverage 1.00 1.00 1.00 1.00 1.22 1.87 2.90 5.10 5.46 3.95 3.31 2.42

Return on Equity (ROE) -12.6% -3.8% -5.6% -5.7% -7.8% -23.6% -35.6% -38.7% -30.2% 36.1% 35.1% 48.4%

Marketing & Advertising

Marketing ($) / Sales ($) [% of Sales] 11.7% 10.8% 10.0% 10.4% 10.3% 10.5% 10.6% 10.1% 8.3% 9.5% 14.1% 11.2%

Advertising ($) / Sales ($) [% of Sales] 13.5% 12.5% 11.7% 12.0% 5.3% 6.4% 7.0% 6.8% 5.1% 3.9% 4.2% 2.0%

Quality Engineering

Quality ($) / Sales ($) [% of Sales] 4.9% 4.5% 4.2% 5.5% 7.3% 8.3% 11.3% 9.2% 7.2% 5.9% 9.4% 6.3%

Quality ($) / Units Produced $30.4 $28.8 $23.0 $29.9 $41.7 $47.2 $64.3 $36.0 $66.7 $32.1 $47.4 $23.5

Lean Six Sigma

Lean Six Sigma ($) / Sales ($) [% of Sales] 6.0% 5.6% 5.2% 6.1% 9.4% 8.9% 8.0% 5.5% 4.5% 4.2% 4.0% 2.0%

Lean Six Sigma ($) / Units Produced $37.5 $35.4 $28.3 $33.2 $53.3 $50.3 $45.7 $21.4 $41.7 $22.9 $20.0 $7.4

Research Expense & Project Funding

Research ($) / Sales ($) [% of Sales] 0.0% 0.0% 0.0% 0.0% 7.3% 8.3% 8.8% 9.9% 6.3% 0.0% 0.0% 0.0%

Cash Flow Analysis

Cash Conversion Cycle (CCC) in Days 31.1 30.5 54.0 68.0 88.4 102.7 109.9 136.2 79.1 63.9 71.3 107.6

Terms to Customer 30.0 30.0 30.0 30.0 60.0 60.0 60.0 60.0 45.0 40.0 40.0 30.0

Average Collection Period in Days 30.0 30.1 39.9 40.0 55.9 64.0 63.1 64.4 47.0 44.0 44.0 34.0

Days Inventory Outstanding 1.1 0.3 14.1 28.0 32.5 38.7 46.8 71.7 32.1 19.9 27.3 73.6

Days Payable Outstanding 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

Cash Flow from Operating Activities (CFOA) ($124,331) ($16,672) ($76,914) ($40,785) ($94,133) ($105,390) ($92,868) ($136,198) $62,715 ($11,421) ($67,994) ($75,152)

Interest Coverage [OM $ / Interest $] - - - - - -45.1 -15.0 -6.8 -2.0 7.7 10.8 22.6

Cash Flow Coverage - - - - - -2.2 -0.6 -0.6 0.2 0.0 -0.2 -0.2

Distributor Financials

Retail Price ($) $700 $700 $700 $700 $678 $656 $633 $611 $611 $639 $639 $644

Distributor Margin (%) 10.0% 10.0% 10.0% 10.0% 10.0% 10.0% 10.0% 10.0% 10.0% 10.0% 10.0% 10.0%

Distributor Margin ($) $70.0 $70.0 $70.0 $70.0 $67.8 $65.6 $63.3 $61.1 $61.1 $63.9 $63.9 $64.4

Total Distributor Margin ($) $29,540 $31,990 $34,300 $36,190 $37,888 $40,054 $44,207 $50,661 $61,417 $84,461 $106,375 $141,133

(*) To condense view, click on column title for any quarter. This will hide previous quarter data. To view all columns again, click on statement title

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