256 INQUIRER1

Page 1 Front PagePage 2 Stocks & BondsPage 3 Financial SummaryPage 4 Production Analysis

Page 5 Thrift Segment AnalysisPage 6 Core Segment AnalysisPage 7 Nano Segment AnalysisPage 8 Elite Segment Analysis

Page 9 Market SharePage 10 Perceptual MapPage 11 HR/TQM Report

Annual Report Andrews Annual Report Baldwin Annual Report Chester Annual Report Digby

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COMP-XM® INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1&studentkey=1084324&simid=C59...

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Round: 1Dec. 31, 2014

Student: Svati Goyal

SvatiGoyal

Andrews

Svati Goyal

Baldwin

Chester

Digby

Selected Financial Statistics

Andrews Baldwin Chester Digby

ROS 0.8% 4.8% 9.3% 4.3%

Asset Turnover 0.93 0.84 1.63 0.98

ROA 0.7% 4.0% 15.1% 4.2%

Leverage (Assets/Equity) 1.7 2.4 1.8 2.6

ROE 1.3% 9.6% 26.6% 10.8%

Emergency Loan $0 $0 $0 $0

Sales $118,094,480 $126,410,049 $160,355,656 $163,893,493

EBIT $7,039,083 $19,301,558 $27,396,574 $22,475,904

Profits $949,940 $6,077,411 $14,898,599 $7,008,030

Cumulative Profit $949,940 $6,077,411 $14,898,599 $7,008,030

SG&A / Sales 14.7% 12.1% 8.2% 8.5%

Contrib. Margin % 34.5% 36.1% 33.2% 30.0%


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Stocks & Bonds Svati GoyalRound: 1

December 31 , 2014

Stock Market Summary

Company Close Change Shares MarketCap ($M) Book Value EPS Dividend Yield P/E

Andrews $63.50 ($32.31) 2,071,816 $132 $35.89 $0.46 $0.00 0.0% 138.2

Baldwin $48.29 ($4.44) 2,255,661 $109 $28.21 $2.69 $0.00 0.0% 17.9

Chester $70.58 $15.55 1,880,440 $133 $29.74 $7.92 $3.45 4.9% 8.9

Digby $41.49 ($3.33) 2,628,743 $109 $24.59 $2.67 $0.00 0.0% 15.6

Bond Market Summary Company Series# Face Yield Close$ S&P Andrews 13.5S2015 $11,300,000 13.2% 101.98 BBB 11.2S2020 $8,837,000 11.2% 99.58 BBB 11.9S2021 $7,072,000 11.6% 102.80 BBB 10.9S2024 $14,000,000 11.2% 97.67 BBB Baldwin 13.5S2015 $11,300,000 13.5% 100.35 CC 11.2S2020 $8,632,724 12.1% 92.43 CC 12.4S2021 $5,825,802 12.8% 96.91 CC 12.0S2023 $15,610,279 12.7% 94.38 CC 12.6S2024 $17,788,546 12.9% 97.30 CC Chester 13.5S2015 $11,300,000 13.3% 101.79 BB 11.1S2022 $2,509,600 11.3% 97.98 BB 11.2S2023 $5,662,814 11.4% 98.37 BB 11.5S2024 $1,377,976 11.5% 100.00 BB Digby 13.5S2015 $11,300,000 13.5% 100.09 CC 11.3S2020 $10,417,600 12.3% 91.70 CC 12.5S2021 $14,665,611 13.0% 96.07 CC 12.5S2022 $7,963,435 13.1% 95.74 CC 12.5S2023 $9,569,958 13.1% 95.45 CC 12.9S2024 $14,262,838 13.3% 97.33 CC

Next Year's Prime Rate 8.50%



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Financial Summary Svati GoyalRound: 1

December 31, 2014

Cash Flow Statement Survey Andrews Baldwin Chester Digby

Cash flows from operating activities Net Income (Loss) $950 $6,077 $14,899 $7,008

Adjustment for non-cash items:

Depreciation $7,619 $9,887 $6,264 $11,837

Extraordinary gains/losses/writeoffs ($515) $0 $0 $0

Changes in current assets and liabilities:

Accounts payable ($5,006) $787 $1,326 $1,931

Inventory $22,043 ($203) $9,876 $2,822

Accounts receivable $3,749 ($641) ($3,339) ($2,624)

Net cash from operations $28,841 $15,907 $29,026 $20,975

Cash flows from investing activities

Plant improvements (net) ($34,433) ($40,900) ($9,580) ($34,660)

Cash flows from financing activities

Dividends paid $0 $0 ($6,494) $0

Sales of common stock $2,000 $4,365 $0 $2,840

Purchase of common stock $0 $0 ($1,609) $0

Cash from long term debt issued $14,000 $17,789 $1,378 $14,263

Early retirement of long term debt $0 $0 $0 $0

Retirement of current debt ($15,717) ($25,523) ($18,445) ($29,281)

Cash from current debt borrowing $7,000 $21,710 $13,971 $25,277

Cash from emergency loan $0 $0 $0 $0

Net cash from financing activities $7,283 $18,341 ($11,198) $13,098

Net change in cash position $1,691 ($6,652) $8,248 ($587)

Balance Sheet Survey Andrews Baldwin Chester Digby

Cash $34,132 $24,986 $25,872 $32,136

Accounts Receivable $9,706 $10,390 $13,180 $13,471

Inventory $3,489 $7,584 $6,955 $7,172

Total Current Assets $47,328 $42,960 $46,007 $52,779

Plant and equipment $129,892 $165,300 $93,960 $177,560

Accumulated Depreciation ($50,149) ($57,176) ($41,287) ($63,104)

Total Fixed Assets $79,743 $108,124 $52,673 $114,456

Total Assets $127,071 $151,084 $98,680 $167,234

Accounts Payable $4,510 $6,583 $7,927 $9,130

Current Debt $7,000 $21,710 $13,971 $25,277

Long Term Debt $41,209 $59,157 $20,850 $68,179

Total Liabilities $52,719 $87,451 $42,749 $102,586

Common Stock $14,081 $18,743 $8,799 $27,509

Retained Earnings $60,270 $44,890 $47,132 $37,139

Total Equity $74,351 $63,634 $55,931 $64,648

Total Liabilities & Owners' Equity $127,071 $151,084 $98,680 $167,234

Income Statement Survey Andrews Baldwin Chester Digby

Sales $118,094 $126,410 $160,356 $163,893

Variable Costs (Labor, Material, Carry) $77,334 $80,806 $107,158 $114,760

Depreciation $7,619 $9,887 $6,264 $11,837

SGA (R&D, Promo, Sales, Admin) $17,316 $15,308 $13,194 $13,965

Other (Fees, Writeoffs, TQM, Bonuses) $8,785 $1,108 $6,343 $855

EBIT $7,039 $19,302 $27,397 $22,476

Interest (Short term, Long term) $5,548 $9,761 $4,008 $11,474

Taxes $522 $3,339 $8,186 $3,851

Profit Sharing $19 $124 $304 $143

Net Profit $950 $6,077 $14,899 $7,008


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Production Analysis Svati GoyalRound: 1

December 31, 2014

Production Information

NamePrimary

SegmentUnitsSold

UnitInven tory Revision Date

AgeDec.31 MTBF

PfmnCoord

SizeCoord Price

MaterialCost

LaborCost

Contr.Marg.

2nd Shift&

Over-time

Automation

NextRound

CapacityNext

RoundPlantUtiliz.

Ark Elite 759 0 7/19/2014 1.3 26000 13.9 8.3 $40.50 $16.23 $9.18 37% 0% 5.0 714 76%

Able Thrift 831 221 12/22/2014 3.1 20000 6.8 13.2 $24.50 $8.57 $6.56 34% 0% 7.5 1,000 30%

Acre Core 1,353 0 7/29/2014 1.8 18000 8.9 11.1 $28.00 $10.01 $8.20 33% 10% 7.0 1,200 109%

Awe Nano 756 0 10/5/2014 1.2 20000 11.6 6.0 $38.50 $14.48 $9.18 36% 0% 5.0 728 68%

Anoah 0 0 5/21/2015 0.0 0 0.0 0.0 $0.00 $0.00 $0.00 0% 0% 5.0 300 0%

Asome 0 0 5/9/2015 0.0 0 0.0 0.0 $0.00 $0.00 $0.00 0% 0% 5.0 300 0%

Buzz Thrift 1,498 307 6/28/2014 2.5 14000 7.0 13.2 $19.00 $6.93 $2.79 48% 80% 9.0 1,250 178%

Brat Core 2,172 70 12/7/2014 1.1 16000 9.4 10.8 $21.00 $9.87 $5.67 28% 96% 7.0 1,500 194%

Baker Nano 913 88 12/17/2014 1.1 18000 11.3 6.8 $30.00 $13.41 $6.07 36% 13% 6.0 800 112%

Bead Elite 733 92 12/18/2014 1.1 20000 13.7 8.8 $34.00 $14.22 $6.89 38% 0% 5.0 800 80%

Bid 0 0 4/1/2015 0.0 0 0.0 0.0 $0.00 $0.00 $0.00 0% 0% 7.0 500 0%

Cute Nano 1,211 0 12/1/2014 1.6 23000 10.5 7.8 $31.00 $13.95 $9.68 26% 100% 5.0 800 198%

Crimp Elite 1,051 31 1/4/2015 2.9 25000 12.6 9.8 $35.00 $14.61 $8.80 33% 36% 5.0 700 134%

Cake Nano 1,157 142 10/17/2014 1.1 23000 12.0 6.2 $37.00 $15.44 $8.53 35% 24% 5.5 850 122%

Cedar Elite 1,109 119 10/17/2014 1.1 25000 14.0 8.2 $39.00 $16.04 $8.00 38% 5% 5.5 950 104%

Dug Thrift 2,308 3 4/11/2015 3.8 17000 6.8 13.4 $18.00 $7.63 $4.58 31% 100% 8.5 1,050 198%

Drat Thrift 2,529 124 4/11/2015 3.6 17000 7.0 13.2 $18.00 $7.83 $4.54 30% 92% 8.5 1,250 190%

Deal Core 1,324 156 11/19/2014 1.2 18000 10.2 9.4 $27.00 $11.55 $7.14 31% 50% 7.8 1,050 149%

Dell Core 1,522 141 11/17/2014 1.2 20000 11.0 10.0 $27.00 $12.25 $7.36 28% 68% 7.8 1,250 167%



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Thrift Market Segment Analysis Svati GoyalRound: 1

December 31, 2014

Thrift StatisticsTotal Industry Unit Demand 5,669

Actual Industry Unit Sales 5,669

Segment % of Total Industry 26.7%

Next Year's Segment Growth Rate 11.0%

Thrift Customer Buying Criteria Expectations Importance

1. Price $14.00 - 26.00 55%

2. Reliability MTBF 14000-20000 20%

3. Ideal Position Pfmn 7.0 Size 13.2 15%

4. Age Ideal Age = 3.0 10%

Perceptual Map for Thrift Segment

Top Products in Thrift Segment

NameMarketShare

Units Soldto Seg

Revis ionDate Stock Out

PfmnCoord

SizeCoord

ListPrice MTBF

AgeDec.31

PromoBudget

Cust. Aware-ness

SalesBudget

Cust. Access-ibility

Dec.Cust.Survey

Drat 29% 1,645 4/11/2015 7.0 13.2 $18.00 17000 3.56 $1,150 69% $1,000 64% 37

Dug 28% 1,574 4/11/2015 6.8 13.4 $18.00 17000 3.76 $1,150 68% $1,000 64% 36

Buzz 18% 1,024 6/28/2014 7.0 13.2 $19.00 14000 2.48 $1,000 56% $1,000 72% 24

Able 13% 717 12/22/2014 6.8 13.2 $24.50 20000 3.06 $1,200 81% $1,200 71% 26

Brat 9% 523 12/7/2014 9.4 10.8 $21.00 16000 1.11 $1,000 56% $1,800 72% 5


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Acre 3% 181 7/29/2014 YES 8.9 11.1 $28.00 18000 1.83 $1,200 81% $1,200 71% 4

Deal 0% 5 11/19/2014 10.2 9.4 $27.00 18000 1.16 $1,150 68% $700 64% 0



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Core Market Segment Analysis Svati GoyalRound: 1

December 31, 2014

Core StatisticsTotal Industry Unit Demand 7,354




Core Customer Buying Criteria Expectations Importance

1. Price $20.00 - 32.00 46%




Perceptual Map for Core Segment

Top Products in Core Segment

NameMarketShare

Units Soldto Seg


PfmnCoord

SizeCoord

ListPrice MTBF

AgeDec.31

PromoBudget

Cust. Aware-ness

SalesBudget


Dec.Cust.Survey

Brat 22% 1,650 12/7/2014 9.4 10.8 $21.00 16000 1.11 $1,000 56% $1,800 63% 39

Dell 15% 1,110 11/17/2014 11.0 10.0 $27.00 20000 1.18 $1,150 68% $700 69% 22

Acre 14% 1,035 7/29/2014 YES 8.9 11.1 $28.00 18000 1.83 $1,200 81% $1,200 67% 28

Deal 13% 982 11/19/2014 10.2 9.4 $27.00 18000 1.16 $1,150 68% $700 69% 18

Drat 12% 884 4/11/2015 7.0 13.2 $18.00 17000 3.56 $1,150 69% $1,000 69% 15


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Dug 10% 734 4/11/2015 6.8 13.4 $18.00 17000 3.76 $1,150 68% $1,000 69% 11

Buzz 6% 474 6/28/2014 7.0 13.2 $19.00 14000 2.48 $1,000 56% $1,000 63% 13

Cute 5% 352 12/1/2014 YES 10.5 7.8 $31.00 23000 1.63 $1,250 77% $900 20% 2

Able 2% 114 12/22/2014 6.8 13.2 $24.50 20000 3.06 $1,200 81% $1,200 67% 20

Baker 0% 16 12/17/2014 11.3 6.8 $30.00 18000 1.05 $1,000 57% $900 63% 0

Crimp 0% 2 1/4/2015 12.6 9.8 $35.00 25000 2.91 $1,250 77% $900 20% 0

Bead 0% 2 12/18/2014 13.7 8.8 $34.00 20000 1.07 $1,000 57% $1,200 63% 0



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Nano Market Segment Analysis Svati GoyalRound: 1

December 31, 2014

Nano StatisticsTotal Industry Unit Demand 4,164




Nano Customer Buying Criteria Expectations Importance


2. Price $28.00 - 40.00 27%



Perceptual Map for Nano Segment

Top Products in Nano Segment

NameMarketShare

Units Soldto Seg


PfmnCoord

SizeCoord

ListPrice MTBF

AgeDec.31

PromoBudget

Cust. Aware-ness

SalesBudget


Dec.Cust.Survey

Cake 22% 905 10/17/2014 12.0 6.2 $37.00 23000 1.12 $1,250 76% $800 85% 46

Baker 16% 668 12/17/2014 11.3 6.8 $30.00 18000 1.05 $1,000 57% $900 64% 40

Awe 14% 592 10/5/2014 YES 11.6 6.0 $38.50 20000 1.17 $1,200 80% $1,000 70% 34

Cute 13% 560 12/1/2014 YES 10.5 7.8 $31.00 23000 1.63 $1,250 77% $900 85% 52

Crimp 7% 300 1/4/2015 12.6 9.8 $35.00 25000 2.91 $1,250 77% $900 85% 13


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Dell 6% 261 11/17/2014 11.0 10.0 $27.00 20000 1.18 $1,150 68% $700 28% 17

Deal 6% 249 11/19/2014 10.2 9.4 $27.00 18000 1.16 $1,150 68% $700 28% 15

Bead 6% 232 12/18/2014 13.7 8.8 $34.00 20000 1.07 $1,000 57% $1,200 64% 7

Cedar 5% 212 10/17/2014 14.0 8.2 $39.00 25000 1.12 $1,250 76% $800 85% 7

Acre 2% 95 7/29/2014 YES 8.9 11.1 $28.00 18000 1.83 $1,200 81% $1,200 70% 3

Ark 2% 91 7/19/2014 YES 13.9 8.3 $40.50 26000 1.27 $1,200 80% $1,000 70% 7



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Elite Market Segment Analysis Svati GoyalRound: 1

December 31, 2014

Elite StatisticsTotal Industry Unit Demand 4,038




Elite Customer Buying Criteria Expectations Importance


2. Price $30.00 - 42.00 24%



Perceptual Map for Elite Segment

Top Products in Elite Segment

NameMarketShare

Units Soldto Seg


PfmnCoord

SizeCoord

ListPrice MTBF

AgeDec.31

PromoBudget

Cust. Aware-ness

SalesBudget


Dec.Cust.Survey

Cedar 22% 896 10/17/2014 14.0 8.2 $39.00 25000 1.12 $1,250 76% $800 85% 40

Crimp 19% 749 1/4/2015 12.6 9.8 $35.00 25000 2.91 $1,250 77% $900 85% 26

Ark 17% 667 7/19/2014 YES 13.9 8.3 $40.50 26000 1.27 $1,200 80% $1,000 76% 40

Bead 12% 499 12/18/2014 13.7 8.8 $34.00 20000 1.07 $1,000 57% $1,200 55% 28

Cute 7% 299 12/1/2014 YES 10.5 7.8 $31.00 23000 1.63 $1,250 77% $900 85% 23


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Cake 6% 252 10/17/2014 12.0 6.2 $37.00 23000 1.12 $1,250 76% $800 85% 7

Baker 6% 230 12/17/2014 11.3 6.8 $30.00 18000 1.05 $1,000 57% $900 55% 8

Awe 4% 165 10/5/2014 YES 11.6 6.0 $38.50 20000 1.17 $1,200 80% $1,000 76% 2

Dell 4% 150 11/17/2014 11.0 10.0 $27.00 20000 1.18 $1,150 68% $700 15% 8

Deal 2% 88 11/19/2014 10.2 9.4 $27.00 18000 1.16 $1,150 68% $700 15% 5

Acre 1% 42 7/29/2014 YES 8.9 11.1 $28.00 18000 1.83 $1,200 81% $1,200 76% 1



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Market Share Report Svati GoyalRound: 1

December 31, 2014

Actual Market Share in Units Thrift Core Nano Elite TotalIndustry UnitSales

5,669 7,354 4,164 4,038 21,226

% of Market 26.7% 34.6% 19.6% 19.0% 100.0% Ark 2.2% 16.5% 3.6%Able 12.7% 1.6% 3.9%Acre 3.2% 14.1% 2.3% 1.1% 6.4%Awe 14.2% 4.1% 3.6%Total 15.8% 15.6% 18.7% 21.7% 17.4% Buzz 18.1% 6.5% 7.1%Brat 9.2% 22.4% 10.2%Baker 0.2% 16.0% 5.7% 4.3%Bead 0.0% 5.6% 12.4% 3.5%Total 27.3% 29.1% 21.6% 18.1% 25.1% Cute 4.8% 13.4% 7.4% 5.7%Crimp 0.0% 7.2% 18.6% 5.0%Cake 21.7% 6.2% 5.5%Cedar 5.1% 22.2% 5.2%Total 4.8% 47.5% 54.4% 21.3% Dug 27.8% 10.0% 10.9%Drat 29.0% 12.0% 11.9%Deal 0.1% 13.3% 6.0% 2.2% 6.2%Dell 0.0% 15.1% 6.3% 3.7% 7.2%Total 56.9% 50.4% 12.3% 5.9% 36.2%

Potential Market Share in Units Thrift Core Nano Elite TotalUnitsDemanded

5,669 7,354 4,164 4,038 21,226

% of Market 26.7% 34.6% 19.6% 19.0% 100.0% Ark 2.7% 21.2% 4.5%Able 12.4% 1.5% 3.8%Acre 4.2% 18.0% 2.8% 1.3% 8.2%Awe 18.1% 5.1% 4.5%Total 16.6% 19.5% 23.6% 27.6% 21.1% Buzz 17.6% 6.1% 6.8%Brat 9.0% 21.2% 9.7%Baker 0.2% 14.7% 5.2% 3.9%Bead 5.1% 11.3% 3.2%Total 26.6% 27.5% 19.8% 16.5% 23.7% Cute 4.9% 14.3% 7.9% 6.0%Crimp 6.6% 16.9% 4.5%Cake 19.9% 5.7% 5.0%Cedar 4.7% 20.1% 4.7%Total 4.9% 45.4% 50.6% 20.2% Dug 28.4% 9.9% 11.0%Drat 28.3% 11.3% 11.5%Deal 0.1% 12.6% 5.5% 2.0% 5.8%Dell 14.3% 5.8% 3.4% 6.7%Total 56.8% 48.0% 11.3% 5.3% 35.0%



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Perceptual Map Svati GoyalRound: 1

December 31, 2014

Perceptual Map for All Segments

AndrewsName Pfmn Size Revised

Ark 13.9 8.3 7/19/2014

Able 6.8 13.2 12/22/2014

Acre 8.9 11.1 7/29/2014

Awe 11.6 6.0 10/5/2014

BaldwinName Pfmn Size Revised

Buzz 7.0 13.2 6/28/2014

Brat 9.4 10.8 12/7/2014

Baker 11.3 6.8 12/17/2014

Bead 13.7 8.8 12/18/2014

ChesterName Pfmn Size Revised

Cute 10.5 7.8 12/1/2014

Crimp 12.6 9.8 1/4/2015

Cake 12.0 6.2 10/17/2014

Cedar 14.0 8.2 10/17/2014


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DigbyName Pfmn Size Revised

Dug 6.8 13.4 4/11/2015

Drat 7.0 13.2 4/11/2015

Deal 10.2 9.4 11/19/2014

Dell 11.0 10.0 11/17/2014



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HR/TQM Report Svati GoyalRound: 1

December 31, 2014

HUMAN RESOURCES SUMMARY

Andrews Baldwin Chester Digby

Needed Complement 397 441 576 632

Complement 385 441 576 632

1st Shift Complement 379 303 427 361

2nd Shift Complement 6 138 149 271

Overtime% 3.1% 0.0% 0.0% 0.0%

Turnover Rate 9.4% 6.5% 10.0% 8.1%

New Employees 36 71 136 150

Separated Employees 419 0 0 0

Recruiting Spend $2,000 $5,000 $0 $2,500

Training Hours 25 80 0 40

Productivity Index 100.0% 121.3% 100.0% 110.9%

Recruiting Cost $108 $425 $136 $524

Separation Cost $2,095 $0 $0 $0

Training Cost $193 $705 $0 $505

Total HR Admin Cost $2,396 $1,130 $136 $1,030

Labor Contract Next Year

Wages $26.81 $26.81 $26.81 $26.81

Benefits 2,500 2,500 2,500 2,500

Profit Sharing 2.0% 2.0% 2.0% 2.0%

Annual Raise 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 Process Mgt Budgets Last YearCPI Systems $1,000 $0 $0 $0Vendor/JIT $0 $0 $0 $0Quality Initiative Training $1,200 $0 $1,250 $0Channel Support Systems $1,500 $0 $1,250 $0Concurrent Engineering $1,200 $0 $1,250 $0UNEP Green Programs $1,200 $0 $0 $0


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TQM Budgets Last YearBenchmarking $0 $0 $0 $0Quality Function Deployment Effort $1,200 $0 $0 $0CCE/6 Sigma Training $1,200 $0 $1,250 $0GEMI TQEM Sustainability Initiatives $0 $0 $1,250 $0Total Expenditures $8,500 $0 $6,250 $0 Cumulative ImpactsMaterial Cost Reduction 0.69% 0.00% 0.58% 0.00%Labor Cost Reduction 2.92% 0.00% 3.47% 0.00%Reduction R&D Cycle Time 20.19% 0.00% 9.91% 0.00%Reduction Admin Costs 0.00% 0.00% 0.00% 0.00%Demand Increase 5.44% 0.00% 0.94% 0.00%



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Annual Report Andrews C59559 Round: 1Dec. 31, 2014

Balance SheetDEFINITIONS: Common Size: The common size columnsimply represents each item as a percentage of totalassets for that year. Cash: Your end-of-year cash position.Accounts Receivable: Reflects the lag between deliveryand payment of your products. Inventories: The currentvalue of your inventory across all products. A zero indicatesyour company stocked out. Unmet demand would, ofcourse, fall to your competitors. Plant & Equipment: Thecurrent value of your plant. Accum Deprec: The totalaccumulated depreciation from your plant. Accts Payable:What the company currently owes suppliers for materialsand services. Current Debt: The debt the company isobligated to pay during the next year of operations. Itincludes emergency loans used to keep your companysolvent should you run out of cash during the year. LongTerm Debt: The company's long term debt is in the form ofbonds, and this represents the total value of your bonds.Common Stock: The amount of capital invested byshareholders in the company. Retained Earnings: Theprofits that the company chose to keep instead of paying toshareholders as dividends.

ASSETS 2014 2013

Common

SizeCash $34,132 26.9% $32,442Accounts Receivable $9,706 7.6% $13,456Inventory $3,489 2.7% $25,532

Total Current Assets $47,327 37.2% $71,430 Plant & Equipment $129,892 102.2% $96,824Accumulated Depreciation ($50,149) -39.5% ($44,409)

Total Fixed Assets $79,743 62.8% $52,415

Total Assets $127,071 100.0% $123,844

LIABILITIES & OWNERS'EQUITY

Accounts Payable $4,510 3.5% $9,516Current Debt $7,000 5.5% $15,717Long Term Debt $41,209 32.4% $27,209

Total Liabilities $52,719 41.5% $52,442 Common Stock $14,081 11.1% $12,081Retained Earnings $60,270 47.4% $59,320

Total Equity $74,351 58.5% $71,401

Total Liab. & O. Equity $127,071 100.0% $123,844

Cash Flow StatementThe Cash Flow Statement examines what happened in the Cash Account during theyear. Cash injections appear as positive numbers and cash withdrawals as negativenumbers. 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 excessinventory, 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 cashand force you to beg for money to keep your company afloat.

Cash Flows from Operating Activities: 2014 2013Net Income (Loss) $950 $20,238Depreciation $7,619 $6,455Extraordinary gains/losses/writeoffs ($515) $0Accounts Payable ($5,006) $735Inventory $22,043 ($11,075)

Accounts Receivable$3,749 $5

Net cash from operations $28,841 $16,358Cash Flows from Investing Activities: Plant Improvements ($34,433) ($3,520)Cash Flows from Financing Activities: Dividends Paid $0 ($13,331)Sales of Common Stock $2,000 $0Purchase of Common Stock $0 ($1,935)Cash from long term debt $14,000 $0Retirement of long term debt $0 ($7,533)

Change in current debt (net)($8,717) $9,992

Net cash from financing activities $7,283 ($12,807)Net change in cash position $1,691 $31Closing cash position $34,132 $32,442


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Annual Report Andrews C59559 Round: 1Dec. 31, 2014

2014 Income Statement(Product Name:) Ark Able Acre Awe Anoah Asome NA NA

2014Total

CommonSize

Sales $30,724 $20,370 $37,878 $29,123 $0 $0 $0 $0 $118,094 100.0% Variable Costs: Direct Labor $7,110 $6,251 $11,120 $7,219 $0 $0 $0 $0 $31,700 26.8%Direct Material $12,339 $6,856 $14,456 $11,565 $0 $0 $0 $0 $45,216 38.3%Inventory Carry $0 $419 $0 $0 $0 $0 $0 $0 $419 0.4%Total Variable $19,449 $13,526 $25,576 $18,784 $0 $0 $0 $0 $77,334 65.5% Contribution Margin $11,275 $6,844 $12,302 $10,339 $0 $0 $0 $0 $40,760 34.5% Period Costs: Depreciation $1,238 $2,400 $2,720 $1,262 $0 $0 $0 $0 $7,619 6.5%SG&A: R&D $554 $988 $581 $770 $1,000 $1,000 $0 $0 $4,894 4.1% Promotions $1,200 $1,200 $1,200 $1,200 $0 $0 $0 $0 $4,800 4.1% Sales $1,000 $1,200 $1,200 $1,000 $0 $0 $0 $0 $4,400 3.7% Admin $838 $556 $1,034 $795 $0 $0 $0 $0 $3,222 2.7%Total Period $4,830 $6,344 $6,735 $5,027 $1,000 $1,000 $0 $0 $24,936 21.1% Net Margin $6,445 $500 $5,567 $5,312 ($1,000) ($1,000) $0 $0 $15,824 13.4%

Definitions: Sales: Unit sales times list price. Direct Labor: Labor costs incurred to produce the product that was sold.Inventory Carry Cost: the cost to carry unsold goods in inventory. Depreciation: Calculated on straight-line 15-yeardepreciation of plant value. R&D Costs: R&D department expenditures for each product. Admin: Administrationoverhead is estimated at 1.5% of sales. Promotions: The promotion budget for each product. Sales: The sales forcebudget for each product. Other: Charges not included in other categories such as Fees, Write Offs, and TQM. The feesinclude money paid to investment bankers and brokerage firms to issue new stocks or bonds plus consulting feesyour instructor might assess. Write-offs include the loss you might experience when you sell capacity or liquidateinventory as the result of eliminating a production line. If the amount appears as a negative amount, then you actuallymade 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 $8,785 7.4%EBIT $7,039 6.0%Short Term Interest $665 0.6%LongTerm Interest $4,883 4.1%Taxes $522 0.4%Profit Sharing $19 0.0%Net Profit $950 0.8%


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Annual Report Baldwin C59559 Round: 1Dec. 31, 2014


ASSETS 2014 2013

Common




Total Assets $151,084 100.0% $125,879




Total Equity $63,633 42.1% $53,191



Cash Flows from Operating Activities: 2014 2013Net Income (Loss) $6,077 $10,046Depreciation $9,887 $8,293Extraordinary gains/losses/writeoffs $0 $0Accounts Payable $787 $510Inventory ($203) $1,341

Accounts Receivable($641) ($928)

Net cash from operations $15,907 $19,262Cash Flows from Investing Activities: Plant Improvements ($40,900) ($26,642)Cash Flows from Financing Activities: Dividends Paid $0 ($5,966)Sales of Common Stock $4,365 $0Purchase of Common Stock $0 $0Cash from long term debt $17,789 $15,610Retirement of long term debt $0 ($5,880)


Net cash from financing activities $18,341 $13,406Net change in cash position ($6,652) $6,026Closing cash position $24,986 $31,638


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Annual Report Baldwin C59559 Round: 1Dec. 31, 2014

2014 Income Statement(Product Name:) Buzz Brat Baker Bead Bid Na Na Na

2014Total

CommonSize

Sales $28,460 $45,614 $27,404 $24,933 $0 $0 $0 $0 $126,410 100.0% Variable Costs: Direct Labor $4,173 $12,310 $5,576 $5,107 $0 $0 $0 $0 $27,166 21.5%Direct Material $10,195 $20,611 $11,854 $10,070 $0 $0 $0 $0 $52,730 41.7%Inventory Carry $353 $127 $201 $230 $0 $0 $0 $0 $910 0.7%Total Variable $14,720 $33,048 $17,631 $15,407 $0 $0 $0 $0 $80,806 63.9% Contribution Margin $13,739 $12,566 $9,772 $9,526 $0 $0 $0 $0 $45,604 36.1% Period Costs: Depreciation $3,500 $3,400 $1,600 $1,387 $0 $0 $0 $0 $9,887 7.8%SG&A: R&D $496 $947 $973 $977 $1,000 $0 $0 $0 $4,393 3.5% Promotions $1,000 $1,000 $1,000 $1,000 $0 $0 $0 $0 $4,000 3.2% Sales $1,000 $1,800 $900 $1,200 $0 $0 $0 $0 $4,900 3.9% Admin $454 $727 $437 $397 $0 $0 $0 $0 $2,015 1.6%Total Period $6,450 $7,874 $4,910 $4,961 $1,000 $0 $0 $0 $25,195 19.9% Net Margin $7,290 $4,692 $4,862 $4,566 ($1,000) $0 $0 $0 $20,409 16.1%


Other $1,108 0.9%EBIT $19,302 15.3%Short Term Interest $2,432 1.9%LongTerm Interest $7,329 5.8%Taxes $3,339 2.6%Profit Sharing $124 0.1%Net Profit $6,077 4.8%


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Annual Report Chester C59559 Round: 1Dec. 31, 2014


ASSETS 2014 2013

Common




Total Assets $98,680 100.0% $93,653




Total Equity $55,931 56.7% $49,135



Cash Flows from Operating Activities: 2014 2013Net Income (Loss) $14,899 $10,745Depreciation $6,264 $5,625Extraordinary gains/losses/writeoffs $0 $0Accounts Payable $1,326 $1,216Inventory $9,876 ($1,967)

Accounts Receivable($3,339) ($1,780)

Net cash from operations $29,026 $13,840Cash Flows from Investing Activities: Plant Improvements ($9,580) ($6,500)Cash Flows from Financing Activities: Dividends Paid ($6,494) ($4,506)Sales of Common Stock $0 $0Purchase of Common Stock ($1,609) ($1,840)Cash from long term debt $1,378 $5,663Retirement of long term debt $0 ($6,317)


Net cash from financing activities ($11,198) $931Net change in cash position $8,248 $8,271Closing cash position $25,872 $17,624


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Annual Report Chester C59559 Round: 1Dec. 31, 2014

2014 Income Statement(Product Name:) Cute Crimp Cake Cedar Na Na Na Na

2014Total

CommonSize

Sales $37,540 $36,787 $42,794 $43,234 $0 $0 $0 $0 $160,356 100.0% Variable Costs: Direct Labor $11,694 $9,102 $9,912 $8,926 $0 $0 $0 $0 $39,633 24.7%Direct Material $16,075 $15,643 $17,512 $17,460 $0 $0 $0 $0 $66,690 41.6%Inventory Carry $0 $89 $405 $341 $0 $0 $0 $0 $835 0.5%Total Variable $27,769 $24,833 $27,828 $26,727 $0 $0 $0 $0 $107,158 66.8% Contribution Margin $9,771 $11,954 $14,966 $16,507 $0 $0 $0 $0 $53,198 33.2% Period Costs: Depreciation $1,691 $1,213 $1,587 $1,773 $0 $0 $0 $0 $6,264 3.9%SG&A: R&D $928 $1,000 $804 $804 $0 $0 $0 $0 $3,535 2.2% Promotions $1,250 $1,250 $1,250 $1,250 $0 $0 $0 $0 $5,000 3.1% Sales $900 $900 $800 $800 $0 $0 $0 $0 $3,400 2.1% Admin $295 $289 $336 $339 $0 $0 $0 $0 $1,259 0.8%Total Period $5,063 $4,652 $4,776 $4,966 $0 $0 $0 $0 $19,458 12.1% Net Margin $4,708 $7,302 $10,189 $11,541 $0 $0 $0 $0 $33,740 21.0%


Other $6,343 4.0%EBIT $27,397 17.1%Short Term Interest $1,411 0.9%LongTerm Interest $2,597 1.6%Taxes $8,186 5.1%Profit Sharing $304 0.2%Net Profit $14,899 9.3%


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Annual Report Digby C59559 Round: 1Dec. 31, 2014


ASSETS 2014 2013

Common




Total Assets $167,234 100.0% $145,197




Total Equity $64,648 38.7% $54,800



Cash Flows from Operating Activities: 2014 2013Net Income (Loss) $7,008 $7,607Depreciation $11,837 $9,527Extraordinary gains/losses/writeoffs $0 $0Accounts Payable $1,931 $1,273Inventory $2,822 ($1,389)

Accounts Receivable($2,624) ($1,055)

Net cash from operations $20,975 $15,964Cash Flows from Investing Activities: Plant Improvements ($34,660) ($15,800)Cash Flows from Financing Activities: Dividends Paid $0 ($12,582)Sales of Common Stock $2,840 $0Purchase of Common Stock $0 $0Cash from long term debt $14,263 $9,570Retirement of long term debt $0 ($7,533)


Net cash from financing activities $13,098 ($3,463)Net change in cash position ($587) ($3,299)Closing cash position $32,136 $32,723


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Annual Report Digby C59559 Round: 1Dec. 31, 2014

2014 Income Statement(Product Name:) Dug Drat Deal Dell Na Na Na Na

2014Total

CommonSize

Sales $41,538 $45,521 $35,747 $41,087 $0 $0 $0 $0 $163,893 100.0% Variable Costs: Direct Labor $10,446 $11,411 $9,487 $11,208 $0 $0 $0 $0 $42,552 26.0%Direct Material $18,079 $20,381 $14,797 $18,090 $0 $0 $0 $0 $71,347 43.5%Inventory Carry $4 $187 $343 $326 $0 $0 $0 $0 $861 0.5%Total Variable $28,529 $31,979 $24,628 $29,623 $0 $0 $0 $0 $114,760 70.0% Contribution Margin $13,009 $13,541 $11,119 $11,464 $0 $0 $0 $0 $49,133 30.0% Period Costs: Depreciation $2,800 $3,333 $2,604 $3,100 $0 $0 $0 $0 $11,837 7.2%SG&A: R&D $1,000 $1,000 $896 $891 $0 $0 $0 $0 $3,788 2.3% Promotions $1,150 $1,150 $1,150 $1,150 $0 $0 $0 $0 $4,600 2.8% Sales $1,000 $1,000 $700 $700 $0 $0 $0 $0 $3,400 2.1% Admin $552 $605 $475 $546 $0 $0 $0 $0 $2,177 1.3%Total Period $6,502 $7,088 $5,825 $6,387 $0 $0 $0 $0 $25,802 15.7% Net Margin $6,507 $6,453 $5,294 $5,077 $0 $0 $0 $0 $23,331 14.2%


Other $855 0.5%EBIT $22,476 13.7%Short Term Interest $2,907 1.8%LongTerm Interest $8,567 5.2%Taxes $3,851 2.3%Profit Sharing $143 0.1%Net Profit $7,008 4.3%


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