Project 4

3/3/22, 9:18 AM Annual Report

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Andrews Annual Report

Round  4 - 2026 Round  Sim ID RP106391_1

Cash Flow Statement

2025 2026

Cash Flows from Operating activities

Net Income(Loss) $16,665 $19,379

Depreciation $3,536 $3,853

Extraordinary Gains/Losses/Write-offs $0 $0

Accounts Payable $1,490 ($494)

Inventory $199 ($2,912)

Accounts Receivable ($3,639) ($225)

Net Cash from Operations Activities $18,251 $19,602

Cash Flows from Investing Activities

Net Plant Improvements ($8,840) ($4,760)

Cash Flows from Financing Activities

Dividends Paid $0 ($12,028)

Sales Of Common Stock $0 $4,400

Purchase Of Common Stock $0 $0

Cash From Long-Term Debt Issued $3,900 $8,000

Early Retirement Of Long-Term Debt $0 $0

Net Change in Current Debt ($8,667) $8,733

Net Cash from Financing Activities ($4,767) $5,372

Net Change In Cash Position $4,249 $19,855

Closing Cash Position $24,837 $44,692

Balance Sheet Assets

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3/3/22, 9:18 AM Annual Report

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Cash Accounts Receivable Inventory

Plant and Equipment Accumulated Depreciation

Liabilities and Owner's Equity

Accounts Payable Current Debt Long-Term Debt

Common Stock Retained Earnings

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3/3/22, 9:18 AM Annual Report

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Assets

2025 2026

Current Assets

Cash $24,837 $44,692

Accounts Receivable $8,348 $8,573

Inventory $2,337 $5,249

Total Current Assets $35,522 $58,513

Fixed Assets

Plant and Equipment $53,040 $57,800

Accumulated Depreciation ($19,629) ($23,483)

Total Fixed Assets $33,411 $34,317

Total Assets $68,933 $92,830

Liabilities and Owner's Equity

2025 2026

Liabilities

Accounts Payable $4,928 $4,434

Current Debt $0 $8,733

Long-Term Debt $22,433 $26,700

Total Liabilities $27,362 $39,868

Owner’s Equity

Common Stock $11,537 $15,937

Retained Earnings $30,034 $37,026

Total Owner's Equity $41,571 $52,962

Total Liabilities & Owner's Equity $68,933 $92,830

COOKIE SETTINGS

3/3/22, 9:18 AM Annual Report

https://ww5.capsim.com/capsimplatform/annual-report?simKey=520265&round=4&teamKey=3111264&historyKey=0&teamName=Andrews&token=B9… 4/6

Income Statement USA

Able Total Industry

Avg Percentage

Sales $68,355 $68,355 $77,573 100%

Variable Costs

Direct Material $15,806 $15,806 $22,434 23.1%

Direct Labor $13,242 $13,242 $20,608 19.4%

Shipping $2,929 $2,929 $1,082 4.3%

Defects $1,854 $1,854 $2,059 2.7%

Inventory Carry $630 $630 $5,634 0.9%

Total Variable Costs (Labor, Material, Carry, Ship, Defect)

$34,461 $34,461 $51,817 50.4%

Contribution Margin $33,894 $33,894 $25,756 49.6%

Period Costs

Depreciation $0 $0 $3,788 0%

SG&A

R&D $637 $637 $1,084 0.9%

Promotions $3,000 $3,000 $2,867 4.4%

Sales $3,000 $3,000 $3,183 4.4%

Administration $851 $851 $1,048 1.2%

Total Period Costs $7,488 $7,488 $11,970 11%

Net Margin $26,406 $26,406 $13,786 38.6%

Other Expenses $620 $756 0.9%

EBIT $25,786 $13,030 37.7%

Short Term Interest $585 $10,161 0.9%

Long Term Interest $2,407 $3,312 3.5%

Taxes & Tariffs $10,712 $795 15.7%

Pro�t Sharing $269 $124 0.4%

Net Pro�t $13,180 ($886) 19.3%

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3/3/22, 9:18 AM Annual Report

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Income Statement Germany

Able Total Industry

Avg Percentage

Sales $0 $0 $24,522 --

Variable Costs

Direct Material $0 $0 $8,244 --

Direct Labor $0 $0 $7,656 --

Shipping $0 $0 $1,643 --

Defects $0 $0 $733 --

Inventory Carry $0 $0 $312 --

Total Variable Costs (Labor, Material, Carry, Ship, Defect)

$0 $0 $18,588 --

Contribution Margin $0 $0 $5,934 --

Period Costs

Depreciation $0 $0 $0 --

SG&A

R&D $0 $0 $0 --

Promotions $0 $0 $1,342 --

Sales $0 $0 $1,633 --

Administration $0 $0 $424 --

Total Period Costs $0 $0 $3,399 --

Net Margin $0 $0 $2,535 --

Other Expenses $0 $0 --

EBIT $0 $2,535 --

Short Term Interest $0 $0 --

Long Term Interest $0 $0 --

Taxes & Tariffs $0 $3,263 --

Pro�t Sharing $0 $12 --

Net Pro�t $0 $486 --

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3/3/22, 9:18 AM Annual Report

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Income Statement China

Able Total Industry

Avg Percentage

Sales $35,945 $35,945 $28,121 100%

Variable Costs

Direct Material $8,749 $8,749 $8,087 24.3%

Direct Labor $7,428 $7,428 $7,020 20.7%

Shipping $0 $0 $1,049 0%

Defects $1,033 $1,033 $754 2.9%

Inventory Carry $0 $0 $2,189 0%

Total Variable Costs (Labor, Material, Carry, Ship, Defect)

$17,210 $17,210 $19,100 47.9%

Contribution Margin $18,735 $18,735 $9,020 52.1%

Period Costs

Depreciation $3,853 $3,853 $1,507 10.7%

SG&A

R&D $0 $0 $0 0%

Promotions $3,000 $3,000 $1,992 8.3%

Sales $3,000 $3,000 $2,233 8.3%

Administration $448 $448 $382 1.2%

Total Period Costs $10,301 $10,301 $6,113 28.7%

Net Margin $8,434 $8,434 $2,907 23.5%

Other Expenses $0 $0 0%

EBIT $8,434 $2,907 23.5%

Short Term Interest $0 $0 0%

Long Term Interest $0 $0 0%

Taxes & Tariffs $2,109 $1,769 5.9%

Pro�t Sharing $127 $68 0.4%

Net Pro�t $6,199 $1,591 17.2%

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