PERFORMANCE MEASURES
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Round: 2 Dec. 31, 2015 C57912
Andrews Tracy Calhoun Victoria Carey Florian Heithier Keisha High
Baldwin Joy Atkins Michal Grygo Deric Sims Sean Smith MILTON WARE
Chester ARAYA AMDETSYON Kevin Darrell Judy-Ann Davis DELANO MCVAY
Digby Erie
Selected Financial Statistics Andrews Baldwin Chester Digby Erie
ROS -40.4% -1.3% -13.5% 8.2% 4.6% Asset Turnover 0.37 0.96 0.66 1.30 0.91 ROA -14.9% -1.2% -8.9% 10.7% 4.2% Leverage (Assets/Equity)
-10.2 1.9 7.4 2.0 2.1
ROE -152.4% -2.4% -65.5% 21.1% 8.7% Emergency Loan $343,049,599 $0 $94,241,651 $0 $0 Sales $135,241,406 $96,058,934 $115,326,373 $192,677,677 $118,689,159 EBIT ($18,090,603) $3,635,841 ($2,138,470) $32,178,555 $16,026,603 Profits ($54,636,942) ($1,246,277) ($15,612,972) $15,735,574 $5,462,417 Cumulative Profit ($80,606,603) $1,746,029 ($19,910,190) $30,484,786 $17,761,077 SG&A / Sales 7.0% 17.2% 14.1% 10.5% 10.4% Contrib. Margin % 0.7% 29.2% 18.8% 31.4% 31.0%
CAPSTONE® COURIER Page 1
Stock & Bonds C57912 Round: 2Dec. 31, 2015
Stock Market Summary
Company Close Change Shares MarketCap
($M) Book Value EPS Dividend Yield P/E
Andrews $1.00 $0.00 2,029,194 $2 ($17.67) ($26.93) $0.00 0.0% 0.0 Baldwin $20.47 ($4.02) 2,269,039 $46 $23.27 ($0.55) $0.00 0.0% -37.3 Chester $1.00 $0.00 2,000,000 $2 $11.92 ($7.81) $0.00 0.0% -0.1 Digby $71.00 $19.80 2,015,280 $143 $37.06 $7.81 $0.04 0.1% 9.1 Erie $46.29 $0.27 2,128,085 $99 $29.53 $2.57 $1.44 3.1% 18.0
Bond Market Summary Company Series# Face Yield Close$ S&P Company Series# Face Yield Close$ S&P Andrews Chester
12.5S2017 $13,900,000 12.9% 97.05 DDD 12.5S2017 $13,900,000 12.9% 97.05 DDD 14.0S2019 $20,850,000 14.1% 99.13 DDD 14.0S2019 $20,850,000 14.1% 99.13 DDD
Baldwin Digby 12.5S2017 $13,900,000 12.4% 101.02 BB 12.5S2017 $13,828,905 12.4% 100.51 B 14.0S2019 $20,850,000 13.2% 106.39 BB 14.0S2019 $20,850,000 13.3% 105.44 B 11.3S2024 $2,500,000 11.7% 96.79 BB 11.5S2025 $4,651,752 12.0% 96.08 B
Erie 12.5S2017 $13,900,000 12.5% 100.00 CCC 14.0S2019 $20,850,000 13.4% 104.51 CCC
Next Year's Prime Rate 8.00%
CAPSTONE® COURIER Page 2
Financial Summary C57912 Round: 2Dec. 31, 2015 Cash Flow Statement Survey Andrews Baldwin Chester Digby Erie CashFlows from operating activities Net Income(Loss) ($54,637) ($1,246) ($15,613) $15,736 $5,462 Adjustment for non-cash items: Depreciation $9,547 $7,587 $7,587 $7,833 $8,755 Extraordinary gains/losses/writeoffs $0 ($15) $0 $7 ($539) Changes in current assets and liablilities Acounts payable $394 ($3,212) $708 $3,404 ($1,264) Inventory ($122,974) $16,324 ($44,237) ($957) $9 Accounts Receivable ($2,092) ($50) ($1,123) ($4,327) $1,409 Net cash from operations ($169,763) $19,388 ($52,678) $21,695 $13,832
Cash flows from investing activities Plant improvements(net) $0 $0 $0 ($25,320) ($15,292) Cash flows from financing activities Dividends paid $0 $0 $0 ($80) ($3,055) Sales of common stock $0 $4,800 $0 $0 $0 Purchase of common stock $0 $0 $0 $0 $0 Cash from long term debt issued $0 $0 $0 $4,652 $5,492 Early retirement of long term debt $0 ($1,300) $0 $0 $0 Retirement of current debt ($173,287) ($7,733) ($41,564) ($11,359) ($11,359) Cash from current debt borrowing $0 $0 $0 $22,707 $17,345 Cash from emergency loan $343,050 $0 $94,242 $0 $0
Net cash from financing activities $169,763 ($4,233) $52,678 $15,920 $8,424
Net change in cash position $0 $15,155 $0 $12,295 $6,964 Balance Sheet Survey Andrews Baldwin Chester Digby Erie Cash $0 $15,155 $0 $37,582 $28,643 Accounts Receivable $11,116 $7,895 $14,218 $15,837 $9,755 Inventory $270,086 $16,033 $100,390 $7,560 $8,600 Total Current Assets $281,202 $39,083 $114,608 $60,979 $46,998
Plant and equipment $143,200 $113,800 $113,800 $132,500 $131,318 Accumulated Depreciation ($57,027) ($53,107) ($53,107) ($45,887) ($47,428) Total Fixed Assets $86,173 $60,693 $60,693 $86,613 $83,890
Total Assets $367,375 $99,777 $175,301 $147,592 $130,888
Account Payable $18,479 $4,093 $15,517 $10,873 $6,644 CurrentDebt $350,000 $5,635 $101,192 $22,707 $21,155 Long Term Debt $34,750 $37,250 $34,750 $39,331 $40,242 Total Liabilities $403,229 $46,977 $151,458 $72,910 $68,041
Common Stock $19,360 $25,660 $18,360 $18,883 $22,747 Retained Earnings ($55,213) $27,140 $5,483 $55,799 $40,100 Total Equity ($35,853) $52,799 $23,843 $74,682 $62,847
Total Liabilities & Owners'' Equity $367,375 $99,777 $175,301 $147,592 $130,888
Income Statement Survey Andrews Baldwin Chester Digby Erie Sales $135,241 $96,059 $115,326 $192,678 $118,689 Variable Costs(Labor,Material,Carry) $134,264 $68,042 $93,667 $132,242 $81,872 Depreciation $9,547 $7,587 $7,587 $7,833 $8,755 SGA(R&D,Promo,Sales,Admin) $9,521 $16,550 $16,211 $20,184 $12,300 Other(Fees,Writeoffs,TQM,Bonuses) $0 $244 $0 $239 ($264) EBIT ($18,091) $3,636 ($2,138) $32,179 $16,027 Interest(Short term,Long term) $65,966 $5,553 $21,881 $7,476 $7,451 Taxes ($29,420) ($671) ($8,407) $8,646 $3,001 Profit Sharing $0 $0 $0 $321 $111 Net Profit ($54,637) ($1,246) ($15,613) $15,736 $5,462
CAPSTONE® COURIER Page 3
Production Analysis C57912 Round: 2Dec. 31, 2015
Name Primary
Segment Units Sold
Unit Inven
tory Revision Date Age
Dec.31 MTBF Pfmn
Coord Size
Coord Price Material
Cost Labor Cost
Contr. Marg.
2nd Shift
& Over-
time
Auto mation
Next Round
Capacity Next
Round Plant
Utiliz. Able Trad 979 5,566 3/12/2015 3.0 19500 7.0 13.5 $28.00 $11.60 $9.63 -26% 57% 4.0 2,300 155% Acre Low 1,568 2,114 12/26/2014 3.8 16000 4.0 16.0 $21.00 $7.93 $8.12 10% 47% 5.0 1,900 146% Adam High 741 2,371 11/6/2014 2.4 24000 9.0 11.0 $38.00 $15.08 $11.37 3% 80% 3.0 1,000 178% Aft Pfmn 771 1,212 11/21/2014 2.8 27000 10.4 14.5 $33.00 $15.36 $11.25 4% 71% 3.0 700 170% Agape Size 645 975 11/21/2014 2.8 21000 5.0 10.0 $33.00 $13.18 $10.73 14% 43% 3.0 700 141%
Baker Trad 899 138 6/24/2015 1.8 15000 6.5 14.9 $28.00 $9.39 $8.23 33% 0% 4.0 1,800 33% Bead Low 1,458 41 12/20/2015 1.9 12700 5.5 18.0 $20.00 $7.15 $7.28 28% 7% 5.0 1,400 106% Bid High 451 64 9/14/2016 2.4 24000 7.0 11.0 $38.00 $14.19 $9.41 36% 0% 3.0 900 46% Bold Pfmn 442 81 1/15/2015 2.8 24000 10.4 14.5 $33.50 $14.46 $9.41 26% 0% 3.0 600 53% Buddy Size 297 399 7/28/2016 2.9 20000 3.0 12.0 $33.00 $0.00 $0.00 17% 0% 3.0 600 0%
Cake Trad 1,767 4,308 1/26/2015 3.0 20000 7.0 14.0 $29.00 $11.52 $10.41 4% 100% 4.0 1,800 193% Cedar Low 1,231 454 11/27/2014 3.8 14000 4.0 16.0 $22.00 $7.33 $7.87 27% 24% 5.0 1,400 119% Cid High 345 0 5/7/2015 2.2 23000 10.0 11.0 $39.00 $15.27 $9.62 36% 0% 3.0 900 37% Coat Pfmn 298 2 7/16/2014 3.0 25000 10.4 15.5 $35.00 $14.49 $9.62 30% 0% 3.0 600 50% Cure Size 374 1 1/29/2015 2.8 19000 5.5 10.0 $35.00 $12.72 $9.62 35% 0% 3.0 600 52%
Daze Trad 1,180 279 8/22/2015 1.8 18100 6.8 13.3 $29.00 $11.17 $7.42 34% 13% 5.0 1,200 111% Dell Low 2,806 0 5/25/2009 6.6 14000 3.0 17.0 $21.50 $6.38 $7.27 35% 100% 7.0 1,400 198% Dixie High 1,042 24 12/3/2015 1.2 24000 10.2 9.8 $39.00 $16.22 $11.63 31% 100% 3.0 700 198% Dot Pfmn 811 16 11/13/2015 1.5 27000 11.8 13.9 $34.00 $16.38 $10.51 23% 33% 3.0 700 132% Dune Size 881 55 11/13/2015 1.5 19000 5.8 8.6 $34.00 $13.65 $10.88 29% 50% 3.0 750 149% Doom 0 0 8/8/2016 0.0 0 0.0 0.0 $0.00 $0.00 $0.00 0% 0% 6.0 500 0%
Eat Trad 1,201 296 4/8/2015 2.1 15500 5.5 14.5 $27.00 $9.21 $7.05 35% 0% 7.0 1,400 95% Ebb Low 2,840 0 1/15/2015 6.6 12000 3.0 17.0 $19.50 $5.78 $7.27 32% 100% 6.0 1,650 198% Echo Trad 971 131 7/20/2015 1.4 16000 6.4 13.6 $27.00 $10.21 $8.78 25% 17% 5.0 900 116% Edge Pfmn 44 0 6/30/2011 4.5 25000 9.4 15.5 $34.00 $13.87 $11.63 28% 99% 3.0 1 198% Egg Size 93 44 12/24/2015 2.3 19000 6.9 13.4 $34.00 $11.44 $9.40 32% 0% 3.0 600 8%
CAPSTONE® COURIER Page 4
Traditional Segment Analysis C57912 Round: 2Dec. 31, 2015
Traditional Statistics Total Industry Unit Demand 7,341 Actual Industry Unit Sales 7,341 Segment % of Total Industry 30.4%
Next Year's Segment Growth Rate 9.2%
Traditional Customer Buying Criteria Expectations Importance
1. Age Ideal Age = 2.0 47% 2. Price $19.00 - 29.00 23% 3. Ideal Position Pfmn 6.4 Size 13.6 21% 4. Reliability MTBF 14000-19000 9%
Top Products in Traditional Segment
Name Market Share
Units Sold to
Seg Revision Date
Stock Out
Pfmn Coord
Size Coord
List Price MTBF
Age Dec.31
Promo Budget
Cust. Aware- ness
Sales Budget
Cust. Access-
ibility
Dec. Cust.
Survey Cake 23% 1,661 1/26/2015 7.0 14.0 $29.00 20000 3.01 $4,000 100% $4,000 83% 33 Eat 15% 1,138 4/8/2015 5.5 14.5 $27.00 15500 2.09 $1,050 63% $1,085 54% 31 Daze 15% 1,126 8/22/2015 6.8 13.3 $29.00 18100 1.84 $1,100 66% $1,440 53% 36 Echo 13% 927 7/20/2015 6.4 13.6 $27.00 16000 1.40 $1,050 57% $775 54% 29 Able 12% 911 3/12/2015 7.0 13.5 $28.00 19500 2.95 $1,000 61% $1,000 51% 22 Baker 12% 875 6/24/2015 6.5 14.9 $28.00 15000 1.81 $1,000 61% $1,000 42% 25 Cedar 5% 335 11/27/2014 4.0 16.0 $22.00 14000 3.84 $1,000 59% $1,000 83% 3 Acre 5% 335 12/26/2014 4.0 16.0 $21.00 16000 3.80 $900 54% $900 51% 3 Buddy 0% 29 7/28/2016 3.0 12.0 $33.00 20000 2.87 $1,000 50% $1,000 42% 0 Agape 0% 2 11/21/2014 5.0 10.0 $33.00 21000 2.85 $700 40% $700 51% 0
CAPSTONE® COURIER Page 5
Low End Segment Analysis C57912 Round: 2Dec. 31, 2015
Low End Statistics Total Industry Unit Demand 9,316 Actual Industry Unit Sales 9,316 Segment % of Total Industry 38.6%
Next Year's Segment Growth Rate 11.7%
Low End Customer Buying Criteria Expectations Importance
1. Price $14.00 - 24.00 53% 2. Age Ideal Age = 7.0 24% 3. Ideal Position Pfmn 2.7 Size 17.3 16% 4. Reliability MTBF 12000-17000 7%
Top Products in Low End Segment
Name Market Share
Units Sold to
Seg Revision Date
Stock Out
Pfmn Coord
Size Coord
List Price MTBF
Age Dec.31
Promo Budget
Cust. Aware- ness
Sales Budget
Cust. Access-
ibility
Dec. Cust.
Survey Ebb 30% 2,839 1/15/2015 YES 3.0 17.0 $19.50 12000 6.60 $1,050 62% $1,085 36% 23 Dell 30% 2,805 5/25/2009 YES 3.0 17.0 $21.50 14000 6.60 $1,100 64% $1,512 42% 20 Bead 16% 1,458 12/20/2015 5.5 18.0 $20.00 12700 1.91 $1,000 57% $1,000 31% 5 Acre 13% 1,233 12/26/2014 4.0 16.0 $21.00 16000 3.80 $900 54% $900 30% 8 Cedar 10% 896 11/27/2014 4.0 16.0 $22.00 14000 3.84 $1,000 59% $1,000 31% 6 Eat 1% 63 4/8/2015 5.5 14.5 $27.00 15500 2.09 $1,050 63% $1,085 36% 0 Baker 0% 15 6/24/2015 6.5 14.9 $28.00 15000 1.81 $1,000 61% $1,000 31% 0 Able 0% 9 3/12/2015 7.0 13.5 $28.00 19500 2.95 $1,000 61% $1,000 30% 0
CAPSTONE® COURIER Page 6
High End Segment Analysis C57912 Round: 2Dec. 31, 2015
High End Statistics Total Industry Unit Demand 2,873 Actual Industry Unit Sales 2,873 Segment % of Total Industry 11.9%
Next Year's Segment Growth Rate 16.2%
High End Customer Buying Criteria Expectations Importance
1. Ideal Position Pfmn 10.7 Size 9.3 43% 2. Age Ideal Age = 0.0 29% 3. Reliability MTBF 20000-25000 19% 4. Price $29.00 - 39.00 9%
Top Products in High End Segment
Name Market Share
Units Sold to
Seg Revision Date
Stock Out
Pfmn Coord
Size Coord
List Price MTBF
Age Dec.31
Promo Budget
Cust. Aware- ness
Sales Budget
Cust. Access-
ibility
Dec. Cust.
Survey Dixie 36% 1,042 12/3/2015 10.2 9.8 $39.00 24000 1.23 $1,100 63% $1,512 51% 36 Adam 26% 741 11/6/2014 9.0 11.0 $38.00 24000 2.42 $800 47% $800 34% 9 Bid 14% 395 9/14/2016 7.0 11.0 $38.00 24000 2.42 $1,100 57% $1,100 39% 5 Cid 12% 345 5/7/2015 YES 10.0 11.0 $39.00 23000 2.17 $1,000 58% $1,000 42% 13 Cake 3% 73 1/26/2015 7.0 14.0 $29.00 20000 3.01 $4,000 100% $4,000 42% 0 Aft 2% 60 11/21/2014 10.4 14.5 $33.00 27000 2.80 $700 40% $700 34% 0 Bold 2% 55 1/15/2015 10.4 14.5 $33.50 24000 2.80 $1,000 50% $1,000 39% 0 Able 2% 49 3/12/2015 7.0 13.5 $28.00 19500 2.95 $1,000 61% $1,000 34% 0 Daze 2% 47 8/22/2015 6.8 13.3 $29.00 18100 1.84 $1,100 66% $1,440 51% 0 Echo 1% 26 7/20/2015 6.4 13.6 $27.00 16000 1.40 $1,050 57% $775 26% 0 Cure 1% 19 1/29/2015 5.5 10.0 $35.00 19000 2.76 $700 40% $700 42% 0 Dot 1% 15 11/13/2015 11.8 13.9 $34.00 27000 1.47 $1,100 62% $1,368 51% 0
CAPSTONE® COURIER Page 7
Performance Segment Analysis C57912 Round: 2Dec. 31, 2015
Performance Statistics Total Industry Unit Demand 2,291 Actual Industry Unit Sales 2,291 Segment % of Total Industry 9.5%
Next Year's Segment Growth Rate 19.8%
Performance Customer Buying Criteria Expectations Importance
1. Reliability MTBF 22000-27000 43% 2. Ideal Position Pfmn 11.4 Size 14.6 29% 3. Price $24.00 - 34.00 19% 4. Age Ideal Age = 1.0 9%
Top Products in Performance Segment
Name Market Share
Units Sold to
Seg Revision Date
Stock Out
Pfmn Coord
Size Coord
List Price MTBF
Age Dec.31
Promo Budget
Cust. Aware- ness
Sales Budget
Cust. Access-
ibility
Dec. Cust.
Survey Dot 35% 796 11/13/2015 11.8 13.9 $34.00 27000 1.47 $1,100 62% $1,368 38% 35 Aft 31% 711 11/21/2014 10.4 14.5 $33.00 27000 2.80 $700 40% $700 24% 23 Bold 17% 387 1/15/2015 10.4 14.5 $33.50 24000 2.80 $1,000 50% $1,000 30% 12 Coat 13% 298 7/16/2014 10.4 15.5 $35.00 25000 2.98 $700 40% $700 22% 10 Edge 2% 44 6/30/2011 YES 9.4 15.5 $34.00 25000 4.50 $300 25% $155 17% 7 Cake 1% 33 1/26/2015 7.0 14.0 $29.00 20000 3.01 $4,000 100% $4,000 22% 0 Able 0% 11 3/12/2015 7.0 13.5 $28.00 19500 2.95 $1,000 61% $1,000 24% 0 Baker 0% 8 6/24/2015 6.5 14.9 $28.00 15000 1.81 $1,000 61% $1,000 30% 0 Daze 0% 2 8/22/2015 6.8 13.3 $29.00 18100 1.84 $1,100 66% $1,440 38% 0
CAPSTONE® COURIER Page 8
Size Segment Analysis C57912 Round: 2Dec. 31, 2015
Size Statistics Total Industry Unit Demand 2,313 Actual Industry Unit Sales 2,313 Segment % of Total Industry 9.6%
Next Year's Segment Growth Rate 18.3%
Size Customer Buying Criteria Expectations Importance
1. Ideal Position Pfmn 5.4 Size 8.6 43% 2. Age Ideal Age = 1.5 29% 3. Reliability MTBF 16000-21000 19% 4. Price $24.00 - 34.00 9%
Top Products in Size Segment
Name Market Share
Units Sold to
Seg Revision Date
Stock Out
Pfmn Coord
Size Coord
List Price MTBF
Age Dec.31
Promo Budget
Cust. Aware- ness
Sales Budget
Cust. Access-
ibility
Dec. Cust.
Survey Dune 38% 881 11/13/2015 5.8 8.6 $34.00 19000 1.50 $1,100 62% $1,368 42% 39 Agape 28% 639 11/21/2014 5.0 10.0 $33.00 21000 2.85 $700 40% $700 27% 12 Cure 15% 356 1/29/2015 5.5 10.0 $35.00 19000 2.76 $700 40% $700 31% 9 Buddy 12% 269 7/28/2016 3.0 12.0 $33.00 20000 2.87 $1,000 50% $1,000 33% 7 Egg 4% 91 12/24/2015 6.9 13.4 $34.00 19000 2.30 $1,050 56% $775 29% 0 Bid 2% 56 9/14/2016 7.0 11.0 $38.00 24000 2.42 $1,100 57% $1,100 33% 2 Echo 1% 18 7/20/2015 6.4 13.6 $27.00 16000 1.40 $1,050 57% $775 29% 0 Daze 0% 4 8/22/2015 6.8 13.3 $29.00 18100 1.84 $1,100 66% $1,440 42% 0
CAPSTONE® COURIER Page 9
Market Share C57912 Round: 2Dec. 31, 2015
Actual Market Share in Units Potential Market Share in Units Trad Low High Pfmn Size Total Trad Low High Pfmn Size Total
Industry Unit Sales 7,341 9,316 2,873 2,291 2,313 24,135 Units Demanded 7,341 9,316 2,873 2,291 2,313 24,135 % of Market 30.4% 38.6% 11.9% 9.5% 9.6% 100.0% % of Market 30.4% 38.6% 11.9% 9.5% 9.6% 100.0%
Able 12.4% 1.7% 0.5% 4.1% Able 12.4% 1.5% 0.4% 4.0% Acre 4.6% 13.2% 6.5% Acre 4.6% 11.8% 5.9% Adam 25.8% 3.1% Adam 22.6% 2.7% Aft 2.1% 31.0% 3.2% Aft 1.9% 28.1% 2.9% Agape 0.1% 27.6% 2.7% Agape 26.8% 2.6% Total 17.0% 13.3% 29.7% 31.5% 27.6% 19.5% Total 17.0% 11.8% 26.1% 28.5% 26.8% 18.1%
Baker 11.9% 0.2% 0.4% 3.7% Baker 11.9% 0.3% 3.7% Bead 15.7% 6.0% Bead 14.7% 5.7% Bid 13.8% 2.4% 1.9% Bid 12.0% 2.3% 1.7% Bold 1.9% 16.9% 1.8% Bold 1.7% 15.3% 1.7% Buddy 0.4% 11.6% 1.2% Buddy 0.4% 11.3% 1.2% Total 12.3% 15.8% 15.7% 17.2% 14.0% 14.7% Total 12.3% 14.8% 13.7% 15.6% 13.6% 13.9%
Cake 22.6% 2.5% 1.5% 7.3% Cake 22.6% 2.3% 1.3% 7.3% Cedar 4.6% 9.6% 5.1% Cedar 4.6% 8.5% 4.7% Cid 12.0% 1.4% Cid 22.5% 2.7% Coat 13.0% 1.2% Coat 13.6% 1.3% Cure 0.6% 15.4% 1.5% Cure 0.7% 17.7% 1.8% Total 27.2% 9.6% 15.2% 14.5% 15.4% 16.6% Total 27.2% 8.5% 25.6% 14.9% 17.7% 17.7%
Daze 15.3% 1.6% 0.2% 4.9% Daze 15.3% 1.3% 0.2% 4.8% Dell 30.1% 11.6% Dell 29.6% 11.4% Dixie 36.2% 4.3% Dixie 31.8% 3.8% Dot 0.5% 34.8% 3.4% Dot 0.5% 31.5% 3.1% Dune 38.1% 3.6% Dune 37.1% 3.6% Total 15.4% 30.1% 38.4% 34.8% 38.3% 27.8% Total 15.4% 29.6% 33.7% 31.6% 37.3% 26.7%
Eat 15.5% 0.7% 5.0% Eat 15.5% 0.6% 4.9% Ebb 30.5% 11.8% Ebb 34.6% 13.4% Echo 12.6% 0.9% 0.8% 4.0% Echo 12.6% 0.9% 0.8% 4.0% Edge 1.9% 0.2% Edge 9.4% 0.9% Egg 3.9% 0.4% Egg 3.8% 0.4% Total 28.1% 31.1% 1.0% 1.9% 4.7% 21.3% Total 28.1% 35.2% 0.9% 9.4% 4.6% 23.6%
CAPSTONE® COURIER Page 10
Perceptual Map C57912 Round: 2Dec. 31, 2015
Andrews Baldwin Chester Name Pfmn Size Revised Name Pfmn Size Revised Name Pfmn Size Revised Able 7.0 13.5 3/12/2015 Baker 6.5 14.9 6/24/2015 Cake 7.0 14.0 1/26/2015 Acre 4.0 16.0 12/26/2014 Bead 5.5 18.0 12/20/2015 Cedar 4.0 16.0 11/27/2014 Adam 9.0 11.0 11/6/2014 Bid 7.0 11.0 9/14/2016 Cid 10.0 11.0 5/7/2015 Aft 10.4 14.5 11/21/2014 Bold 10.4 14.5 1/15/2015 Coat 10.4 15.5 7/16/2014 Agape 5.0 10.0 11/21/2014 Buddy 3.0 12.0 7/28/2016 Cure 5.5 10.0 1/29/2015
Digby Erie Name Pfmn Size Revised Name Pfmn Size Revised Daze 6.8 13.3 8/22/2015 Eat 5.5 14.5 4/8/2015 Dell 3.0 17.0 5/25/2009 Ebb 3.0 17.0 1/15/2015 Dixie 10.2 9.8 12/3/2015 Echo 6.4 13.6 7/20/2015 Dot 11.8 13.9 11/13/2015 Edge 9.4 15.5 6/30/2011 Dune 5.8 8.6 11/13/2015 Egg 6.9 13.4 12/24/2015
CAPSTONE® COURIER Page 11
HR/TQM Report C57912 Round: 2Dec. 31, 2015
HUMAN RESOURCES SUMMARY Andrews Baldwin Chester Digby Erie
Needed Complement 1,779 473 1,042 1,066 727 Complement 1,779 473 1,042 1,066 727 1st Shift Complement 1,123 458 692 678 531 2nd Shift Complement 656 15 350 388 196
Overtime Percent 0.0% 0.1% 0.0% 0.0% 0.0% Turnover Rate 10.0% 7.8% 10.0% 8.9% 9.1% New Employees 178 37 104 360 66 Separated Employees 0 309 0 0 134 Recruiting Spend $0 $600 $0 $2,200 $2,000 Training Hours 0 60 0 30 25 Productivity Index 100.0% 100.5% 100.0% 100.0% 100.0%
Recruiting Cost $178 $59 $104 $1,153 $198 Separation Cost $0 $1,545 $0 $0 $672 Training Cost $0 $568 $0 $640 $363 Total HR Admin Cost $178 $2,171 $104 $1,793 $1,233
Labor Contract Next Year Wages $23.15 $23.15 $23.15 $23.15 $23.15 Benefits 2,500 2,500 2,500 2,500 2,500 Profit Sharing 2.0% 2.0% 2.0% 2.0% 2.0% Annual Raise 5.0% 5.0% 5.0% 5.0% 5.0%
Starting Negotiation Position Wages Benefits Profit Sharing Annual Raise
Ceiling Negotiation Position Wages Benefits Profit Sharing Annual Raise
Adjusted Labor Demands Wages Benefits Profit Sharing Annual Raise
Strike Days
TQM SUMMARY Andrews Baldwin Chester Digby Erie
Process Mgt Budgets Last Year CPI Systems $0 $0 $0 $0 $0 Vendor/JIT $0 $0 $0 $0 $0 Quality Initiative Training $0 $0 $0 $0 $0 Channel Support Systems $0 $0 $0 $0 $0 Concurrent Engineering $0 $0 $0 $0 $0 UNEP Green Programs $0 $0 $0 $0 $0
TQM Budgets Last Year Benchmarking $0 $0 $0 $0 $0 Quality Function Deployment Effort $0 $0 $0 $0 $0 CCE/6 Sigma Training $0 $0 $0 $0 $0 GEMI TQEM Sustainability Initiatives $0 $0 $0 $0 $0 Total Expenditures $0 $0 $0 $0 $0
Cumulative Impacts Material Cost Reduction 0.00% 0.00% 0.00% 0.00% 0.00% Labor Cost Reduction 0.00% 0.00% 0.00% 0.00% 0.00% Reduction R&D Cycle Time 0.00% 0.00% 0.00% 0.00% 0.00% Reduction Admin Costs 0.00% 0.00% 0.00% 0.00% 0.00% Demand Increase 0.00% 0.00% 0.00% 0.00% 0.00%
CAPSTONE® COURIER Page 12
Annual Report Annual Report Baldwin C57912 Round: 2Dec. 31, 2015
Balance Sheet DEFINITIONS: Common Size: The common size column simply represents each item as a percentage of total assets for that year. Cash: Your end-of-year cash position. Accounts Receivable: Reflects the lag between delivery and payment of your products. Inventories: The current value of your inventory across all products. A zero indicates your company stocked out. Unmet demand would, of course, fall to your competitors. Plant & Equipment: The current value of your plant. Accum Deprec: The total accumulated depreciation from your plant. Accts Payable: What the company currently owes suppliers for materials and services. Current Debt: The debt the company is obligated to pay during the next year of operations. It includes emergency loans used to keep your company solvent should you run out of cash during the year. Long Term Debt: The company's long term debt is in the form of bonds, and this represents the total value of your bonds. Common Stock: The amount of capital invested by shareholders in the company. Retained Earnings: The profits that the company chose to keep instead of paying to shareholders as dividends.
ASSETS 2015 Common
Size
2014
Cash $15,155 15.2% $0 Account Receivable $7,895 7.9% $7,846 Inventory $16,033 16.1% $32,357 Total Current Assets $39,083 39.2% $40,203
Plant & Equipment $113,800 114.0% $113,800 Accumulated Depreciation ($53,107) -53.2% ($45,520) Total Fixed Assets $60,693 60.8% $68,280 Total Assets $99,777 100.0% $108,483 LIABILITIES & OWNER'S EQUITY
Accounts Payable $4,093 4.1% $7,304 Current Debt $5,635 5.6% $7,733 Long Term Debt $37,250 37.3% $44,200 Total Liabilities $46,978 47.1% $59,237
Common Stock $25,660 25.7% $20,860 Retained Earnings $27,140 27.2% $28,386 Total Equity $52,800 52.9% $49,246 Total Liab. & O. Equity $99,777 100.0% $108,483
Cash Flow Statement The Cash Flow Statement examines what happened in the Cash Account during the year. Cash injections appear as positive numbers and cash withdrawals as negative numbers. The Cash Flow Statement is an excellent tool for diagnosing emergency loans. When negative cash flows exceed positives, you are forced to seek emergency funding. For example, if sales are bad and you find yourself carrying an abundance of excess inventory, the report would show the increase in inventory as a huge negative cash flow. Too much unexpected inventory could outstrip your inflows, exhaust your starting cash and force you to beg for money to keep your company afloat.
Cash Flows from Operating Activities 2015 2014 NetIncome(Loss) ($1,246) ($1,196) Depreciation $7,587 $7,587 Extraordinary gains/losses/writeoffs ($15) $0 Accounts Payable ($3,212) $721 Inventory $16,324 ($23,740) Accounts Receivable ($50) $462
Net cash from operation $19,388 ($16,166) Cash Flows from Investing Activities Plant Improvements $0 $0 Cash Flows from Financing Activities Dividends Paid $0 $0 Sales of Common Stock $4,800 $2,500 Purchase of Common Stock $0 $0 Cash from long term debt $0 $2,500 Retirement of long term debt ($6,935) $0 Change in current debt(net) ($2,098) $7,733
Net Cash from financing activities ($4,233) $12,733 Net Change in cash position $15,155 ($3,434) Closing cash position $15,155 $0
Annual Report Page 13
Annual Report Baldwin C57912 Round: 2Dec. 31, 2015
2015 Income Statement (Product Name) Baker Bead Bid Bold Buddy NA NA NA 2015
Total Common
Size Sales $25,159 $29,157 $17,141 $14,796 $9,805 $0 $0 $0 $96,059 100.0%
Variable Costs: Direct Labor $7,232 $10,603 $4,203 $4,071 $3,133 $0 $0 $0 $29,241 30.4% Direct Material $9,454 $10,315 $6,632 $6,638 $3,839 $0 $0 $0 $36,877 38.4% Inventory Carry $308 $71 $185 $236 $1,124 $0 $0 $0 $1,924 2.0% Total Variable $16,994 $20,989 $11,020 $10,944 $8,095 $0 $0 $0 $68,042 70.8%
Contribution Margin $8,165 $8,168 $6,121 $3,852 $1,710 $0 $0 $0 $28,017 29.2%
Period Costs: Depreciation $2,640 $2,427 $1,080 $720 $720 $0 $0 $0 $7,587 7.9% SG&A: R&D $485 $981 $1,000 $40 $1,000 $0 $0 $0 $3,507 3.7% Promotions $1,000 $1,000 $1,100 $1,000 $1,000 $0 $0 $0 $5,100 5.3% Sales $1,000 $1,000 $1,100 $1,000 $1,000 $0 $0 $0 $5,100 5.3% Admin $745 $863 $507 $438 $290 $0 $0 $0 $2,844 3.0% Total Period $5,870 $6,271 $4,787 $3,198 $4,010 $0 $0 $0 $24,137 25.1%
Net Margin $2,295 $1,897 $1,333 $654 ($2,300) $0 $0 $0 $3,880 4.0%
Definitions: Sales: Unit Sales times list price. Direct Labor: Labor costs incurred to produce the product that was sold. Inventory Carry Cost: the cost unsold goods in inventory. Depreciation: Calculated on straight-line. 15-year depreciation of plant value. R&D Costs: R&D department expenditures for each product. Admin: Administration overhead is estimated at 1.5% of sales. Promotions: The promotion budget for each product. Sales: The sales force budget for each product. Other: Chargs not included in other categories such as Fees, Write offs, and TQM. The fees include money paid to investment bankers and brokerage firms to issue new stocks or bonds plus consulting fees your instructor might assess. Write-offs include the loss you might experience when you sell capacity or liquidate inventory as the result of eliminating a production line. If the amount appears as a negative amount, then you actually made money on the liquidation of capacity or inventory. EBIT: Earnings Before Interest and Taxes. Short Term Interest: Interest expense based on last year''s current debt, including short term debt, long term notes that have become due, and emergency loans, Long Term Interest: Interest paid on outstanding bonds. Taxes: Income tax based upon a 35% tax rate. Profit Sharing: Profits shared with employees under the labor contract. Net Profit: EBIT minus interest, taxes, and profit sharing.
Other $244 0.3% EBIT $3,636 3.8% Short Term Interest $614 0.6% Long Term Interest $4,939 5.1% Taxes ($671) -0.7% Profit Sharing $0 0.0% Net Profit ($1,246) -1.3%
Annual Report Page 14
- C57912
- Front Page
- Stock & Bonds
- Financial Summary
- Production Analysis
- Traditional Segment Analysis
- Low End Segment Analysis
- High End Segment Analysis
- Performance Segment Analysis
- Size Segment Analysis
- Market Share
- Perceptual Map
- HR/TQM Report
- Annual Report
- Baldwin
- Balance Sheet
- Income Statement