Kraig W. Kramers

Copyright © 1996-2012 Corporate Partners Inc.

www.ceotools.com

Kraig W. Kramers

Copyright © 1996-2012 Corporate Partners Inc.

www.ceotools.com

CEO ToolsFor Every Manager

CEO ToolsCEO ToolsFor For EverEveryy ManagerManager

Download Newest Tools

andOrder the Book/CD for All Your Managers

at

www.ceotools.com

Download Newest ToolsDownload Newest Tools

andand

Order the Book/CD for All Your Managers Order the Book/CD for All Your Managers

atat

www.ceotools.comwww.ceotools.com

This Presentation Sponsored By:

Copyright © 1996-2012 Corporate Partners Inc. All Rights Reserved.

Version 2--6--12

This Presentation Sponsored By:

Copyright © 1996-2012 Corporate Partners Inc. All Rights Reserved.

Version 2--6--12

Trailing 12-Months Forecast (T12Mf) Chart -- Through 2008 Ready-to-Use in Excel FormatDate Fields ready for next 12+ months: see second page!

Use the second page (down) to customize your own T12Mf -- forecast version! FORECAST VERSION - See Page Below

** Please read and accept the Software License below this page before using this Tool. Otherwise, please don't use this or any CEO Tool! **

HOW TO GET STARTED WITH BASIC Trailing 12-Months Charts:

Here's an example of charting 3 years of monthly SALES data on a T12M (Trailing Twelve Months) basis. You'll get a chart with NO SEASONALITY UPDATED -- 2008

and every point is comparable to every other point. Look at this chart monthly to see things you never saw before about your business!

It's a ROLLING ANNUAL TOTAL tracked monthly. T12M charts will clearly tell you whether you're doing good or bad. Ordinary monthly charts

often mislead (outright lie) and show little other than seasonality (see charts below). T12M charts also show historical perspective, a true trendline.

Using a regular spreadsheet software package like Lotus or Excel, you enter the month/year in Column B (below) and monthly data in Column A as

shown here. Then enter a sum function in the spreadsheet in Column C, Row 12: =sum(A1...A12) and now copy it on down that column. This is a

12-month sum that moves forward one month (and down one row) at a time. Then chart it on the same page using the spreadsheet's Chart Function.

Better yet, enter your data in Column "A" in the next page down (shown in blue), re-scale the charts, and voila - instant T12M! Now do forecasting

by entering forecasts in Column "Aa" on that same page below this one. You'll be tracking actuals against forecast and working to get back to goal.

Col A: Col Aa: Col C: T12M

Monthly Sales ($K) Col B: Sales ($K)

Actual Forecast Mo-Year (T12M chart)

Row 1 415 Jan-05

Row 2 425 Feb-05

Row 3 460 Mar-05

Row 4 510 Apr-05

Row 5 435 May-05

Row 6 585 Jun-05

Row 7 495 Jul-05

Row 8 645 Aug-05

Row 9 700 Sep-05

Row 10 685 Oct-05

Row 11 650 Nov-05

Row 12 585 Dec-05 6590

Row 13 561 Jan-06 6736

Row 14 484 Feb-06 6795 Helpful Explanations:

Row 15 528 Mar-06 6863 The figure in Col C, Row 12 is the sum of the numbers in Col A, Row 1 through 12.

Row 16 572 Apr-06 6925 Similarly, the figure in C13 is the sum from A2 through A13, and so on.

Row 17 506 May-06 6996 Re-scale your charts by dbl-clicking in the vertical axis of the chart, select scale

Row 18 660 Jun-06 7071 and enter your min and max from T12M column for your numbers, OK and save.

Row 19 567 Jul-06 7143

Row 20 729 Aug-06 7227

Row 21 817 Sep-06 7344

Row 22 805 Oct-06 7464

Row 23 753 Nov-06 7567

Row 24 668 Dec-06 7650

Row 25 550 500 Jan-07 7639

Row 26 528 500 Feb-07 7683

Row 27 592 500 Mar-07 7747

Row 28 647 500 Apr-07 7822

Row 29 588 500 May-07 7904

Row 30 772 500 Jun-07 8016

Row 31 684 500 Jul-07 8133

Row 32 844 500 Aug-07 8248

Row 33 828 500 Sep-07 8259

Row 34 765 500 Oct-07 8219

Row 35 722 500 Nov-07 8188

Row 36 630 500 Dec-07 8150

Row 37 525 500 Jan-08 8125

Row 38 520 500 Feb-08 8117

Row 39 610 500 Mar-08 8135

Row 40 689 500 Apr-08 8177

Row 41 648 500 May-08 8237

Row 42 853 500 Jun-08 8318

Row 43 765 500 Jul-08 8399

Row 44 968 500 Aug-08 8523Row 45 945 500 Sep-08 8640

Now look at your T12M chart: if it's going up this month, that's GOOD! If it's going down, that's VERY BAD! And this then requires IMMEDIATE ACTION by you

to get more sales! Use this T12M technique to track revenues, gross profit$, gross margins (%), and just about anything else of importance to you. You'll be

amazed at your improved success! The Ordinary charts are lined up above the T12M to see your seasonality, so you can work to "fill up" the troughs in your

year! You can see the true meaning of the two seasonal downs from the Ordinary chart on the T12M shown here!

T12Mfcst.xls Copyright © 1995-2008 U.S. Corporate Partners LLLP All Rights Reserved.

Sales ($K) -- Ordinary Monthly Chart

400

600

800

1000

1200

De

c-0

5

Fe

b-0

6

Ap

r-0

6

Ju

n-0

6

Au

g-0

6

Oc

t-0

6

De

c-0

6

Fe

b-0

7

Ap

r-0

7

Ju

n-0

7

Au

g-0

7

Oc

t-0

7

De

c-0

7

Fe

b-0

8

Ap

r-0

8

Ju

n-0

8

Au

g-0

8

Oc

t-0

8

De

c-0

8

Month - Year

Mo

nth

ly S

ale

s -

$K

Sales ($K) - Trailing 12 Months Forecast (T12Mf) Chart

6500

6750

7000

7250

7500

7750

8000

8250

8500

8750

9000

9250

9500

De

c-0

5

Fe

b-0

6

Ap

r-0

6

Ju

n-0

6

Au

g-0

6

Oct-

06

De

c-0

6

Fe

b-0

7

Ap

r-0

7

Ju

n-0

7

Au

g-0

7

Oct-

07

De

c-0

7

Fe

b-0

8

Ap

r-0

8

Ju

n-0

8

Au

g-0

8

Oct-

08

De

c-0

8

Month - Year

Ro

llin

g A

nn

ua

l To

tal

Sa

les

$K

Series1

Series2

1-Page Business Plan = Proven Example 1-Pg BP Example

GAC GRAPHIC ARTS CENTER

UNIQUE BUSINESS PROPOSITION

Graphic Arts Center is the leading fine color commercial printer in the United States.

We serve America's most dynamic businesses with top quality printing of advertising

literature, specialty catalogs and annual reports.

PURPOSE

Graphic Arts Center's purpose for being in business is to care for its customers'

needs before, during and after delivery of the printed job, and to do that better

than any other printer.

GOALS

Graphic Arts Center's immediate goal is to grow to $100 million in annual net

sales. We also aim to achieve a return of 25% pretax return-on-equity and 6%

pretax return-on-sales.

STRATEGY

Graphic Arts Center's strategy is to extend its leading position in the web and

sheetfed commercial printing market in the western United States while expanding

its position of market leadership in commercial sheetfed printing in the Northwest.

At the same time, Graphic Arts Center will continue to enhance its reputation and

position nationally as the top quality catalog and annual report producer.

Our plan is to grow by at least 20% annually through greater penetration of the

market segments we know best. We will continue to add to our professional

salesforce, which is the largest and best commercial printing sales organization

in America. We'll continue to use state-of-the-art technology to serve the quality

and delivery needs of our customers. And we will continue to penetrate large

metropolitan markets where we are not yet fully represented.

To accomplish this strategy, Graphic Arts Center will continue to attract, train

and retain the most talented and customer-conscious employees in the industry.

Finally, our strategy will be undertaken while always putting our customers'

needs first.

1-PgBPexample.xls Copyright © 1986-2002 Corporate Partners Inc. All Rights Reserved.

WEBSITE TRACKING DASHBOARD -- How's Your Website Really Doing?

NEW NOW -- 2008

Please scroll down three pages for instructions and helpful hints to customize and use this tool!

Website Tracking Dashboard 8-Charts: Used to see just how your Website is performing for you!

KEY: 12MMA = 12-month-moving-average. 3/3mma = growth rate of this 3 months compared to same 3 months last year (sum of 3 mos / sum of 3 mos).

* Here are a few other ideas for What Causes Traffic: # of searchable key words, # of search engines registered with, # of pay-per-click services

signed up for. How about number of non-web drivers behind traffic: # of audiences addressed, # of direct mailings, # of qualified sales calls,

# of referrals, # of specially-developed leads. Brainstorm with your close assoicates to figure out the key drivers in your business.

Website Tracking Dashboard.xls Copyright 2008 U.S. Corporate Partners LLLP. All Rights Reserved.

1: WHAT CAUSES TRAFFIC* = # Ads/Month 12MMA

9

9

10

10

11

De

c-0

5

Fe

b-0

6

Apr-

06

Ju

n-0

6

Au

g-0

6

Oct

-06

De

c-0

6

Fe

b-0

7

Apr-

07

Ju

n-0

7

Au

g-0

7

Oct

-07

De

c-0

7

Fe

b-0

8

Apr-

08

Ju

n-0

8

Au

g-0

8

Oct

-08

De

c-0

8

3: # of Purchases per Month 12MMA

18

22

26

30

34

De

c-0

5

Feb-0

6

Apr-

06

Jun-0

6

Aug-0

6

Oct-

06

De

c-0

6

Feb-0

7

Apr-

07

Jun-0

7

Aug-0

7

Oct-

07

De

c-0

7

Feb-0

8

Apr-

08

Jun-0

8

Aug-0

8

Oct-

08

De

c-0

8

2: TRAFFIC = # Visitors per Month 12MMA

980

1,030

1,080

1,130

De

c-0

5

Fe

b-0

6

Apr-

06

Jun-0

6

Au

g-0

6

Oct-

06

De

c-0

6

Fe

b-0

7

Apr-

07

Jun-0

7

Au

g-0

7

Oct-

07

De

c-0

7

Fe

b-0

8

Apr-

08

Jun-0

8

Au

g-0

8

Oct-

08

De

c-0

8

8: $ Revenues per Month 12MMA

$500

$700

$900

$1,100

$1,300

Dec

-05

Feb-0

6

Apr-06

Jun-

06

Aug-0

6

Oct

-06

Dec

-06

Feb-0

7

Apr-07

Jun-

07

Aug-0

7

Oct

-07

Dec

-07

Feb-0

8

Apr-08

Jun-

08

Aug-0

8

Oct

-08

Dec

-08

5: % e-Mailings Growth 3/3 mma

45%

55%

65%

75%

85%

Dec-0

5

Feb

-06

Ap

r-06

Jun

-06

Aug

-06

Oct

-06

Dec-0

6

Feb

-07

Ap

r-07

Jun

-07

Aug

-07

Oct

-07

Dec-0

7

Feb

-08

Ap

r-08

Jun

-08

Aug

-08

Oct

-08

Dec-0

84: Conversion Ratio % (Cht 3 div Cht 2) 12MMA

1%

2%

3%

4%

5%

De

c-0

5

Fe

b-0

6

Ap

r-0

6

Ju

n-0

6

Au

g-0

6

Oct-

06

De

c-0

6

Fe

b-0

7

Ap

r-0

7

Ju

n-0

7

Au

g-0

7

Oct-

07

De

c-0

7

Fe

b-0

8

Ap

r-0

8

Ju

n-0

8

Au

g-0

8

Oct-

08

De

c-0

8

6: Avg Price = $ per Purchase 12MMA

$25.00

$30.00

$35.00

$40.00

$45.00

Dec-0

5

Feb-0

6

Apr-

06

Jun

-06

Aug

-06

Oct

-06

Dec-0

6

Feb-0

7

Apr-

07

Jun

-07

Aug

-07

Oct

-07

Dec-0

7

Feb-0

8

Apr-

08

Jun

-08

Aug

-08

Oct

-08

Dec-0

8

7: Growth % = $ Revenues 3/3mma

-40.0%

0.0%

40.0%

80.0%

120.0%

De

c-0

5

Fe

b-0

6

Apr-

06

Ju

n-0

6

Au

g-0

6

Oct

-06

De

c-0

6

Fe

b-0

7

Apr-

07

Ju

n-0

7

Au

g-0

7

Oct

-07

De

c-0

7

Fe

b-0

8

Apr-

08

Ju

n-0

8

Au

g-0

8

Oct

-08

De

c-0

8

5-Chart Ultimate Tool: Drive Your P&L with T12M Charts Example: see "Buy It!" Below. UPDATED -- 2009

Date Fields ready for next 12+ months, through Dec 2009!

HOW TO USE THIS EXTRAORDINARY MANAGEMENT SYSTEM:1. Please first understand how to use Trailing 12 Month (T12M) Charts by visiting www.ceotools.com website and getting the free Preview (PDF version) of T12M Charts -- print it and review what it says. Then, if you like, read all about T12M Charts in Kraig Kramers' book (pages 86 - 97) -- book available on www.ceotools.com "CEO Tools: the Nuts 'n Bolts of Business for Every Manager's Success!"

2. To prepare your 5-Charts on one page, either enter or import your data into the appropriate data fields (green headings) under the "Data" tab at the bottom of your screen. If you plan to use the five charts shown above, you're almost done once you've entered your data. All you need to do to complete your charts page is to re-scale each of the five charts and type the name of your business at the top. To re-scale the charts, double-click your cursor in the vertical scale on the left side of the chart. Then select "Scale" at the top of the dropdown. Enter the min and max amounts for your data and click "okay." Save under a name you choose.3. If you wish to change the charts to reflect other information, simply change the titling to suit what you want. Even better, go to www.ceotools.com to check out the OTHER GREAT Charting Tools!

4. Now, catapult your business to higher long-term profits by managing the four things that drive profit, namely Bookings $, Gross Margin-%, What Causes Sales and Net Operating Expenses. Figure out what drives bookings (i.e., "what causes sales" page 92 of CEO Tools & page below this), and MANAGE THAT! Work on gross margin through price, mix and volume enhancements. Then, control operating expenses to be less than gross margins, especially as to timing of expense cuts. Boost What Causes Sales! You'll react sooner to cut expenses, and faster to accelerate sales, by using these charts.5. Interpretation of the charts shown: "What Causes Sales" (Chart 1) was allowed to decline, causing a drop in Sales (Chart 2), which then slowed Gross Margin (Chart 3) and Operating Profit (Chart 5). Operating Expenses were ignored and rose, creating an even more dramatic drop in profitability (Chart 5). Then the management team woke up, worked on What Causes Sales and controlled Net Operating Expense to boost profit nicely! Notice the lead and lag between WCS, Sales, Gross Margin and Operating Profits -- they can be much longer!

More information? Contact Kraig Kramers (CEO Tools) at 770-389-8511 or email info@ceotools.com

5-Chart Ultimate Tool.xls Copyright 1997-2009 U.S. Corporate Partners LLLP. All Rights Reserved.

ABC Company5-Charts: Income Statement Key Indicators with WHAT CAUSES SALES ("WCS") Tool

Chart 2: Sales Growth - $

$13,000,000

$13,500,000

$14,000,000

$14,500,000

$15,000,000

$15,500,000

$16,000,000

Jan-0

6

Mar-

06

May-0

6

Jul-0

6

Sep-0

6

Nov-

06

Jan-0

7

Mar-

07

May-0

7

Jul-0

7

Sep-0

7

Nov-

07

Jan-0

8

Mar-

08

May-0

8

Jul-0

8

Sep-0

8

Nov-

08

Jan-0

9

Mar-

09

May-0

9

Jul-0

9

Sep-0

9

Nov-

09

Jan-1

0

Chart 3: Gross Margin - %

29%

30%

31%

32%

33%

34%

35%

36%

37%

38%

Jan

-06

Ma

r-06

May-0

6

Jul-

06

Sep

-06

Nov-0

6

Jan

-07

Ma

r-07

May-0

7

Jul-

07

Sep

-07

Nov-0

7

Jan

-08

Ma

r-08

May-0

8

Jul-

08

Sep

-08

Nov-0

8

Jan

-09

Ma

r-09

May-0

9

Jul-

09

Sep

-09

Nov-0

9

Jan

-10

Chart 4: Optg Exp Net of WCS $

$1,250,000

$1,450,000

$1,650,000

$1,850,000

Jan-0

6

Mar-

06

May-0

6

Jul-06

Sep-0

6

Nov-0

6

Jan-0

7

Mar-

07

May-0

7

Jul-07

Sep-0

7

Nov-0

7

Jan-0

8

Mar-

08

May-0

8

Jul-08

Sep-0

8

Nov-0

8

Jan-0

9

Mar-

09

May-0

9

Jul-09

Sep-0

9

Nov-0

9

Jan-1

0

Chart 5: Operating Profit - $

$400,000

$700,000

$1,000,000

$1,300,000

$1,600,000

$1,900,000

Ja

n-0

6

Mar-

06

Ma

y-0

6

Ju

l-0

6

Se

p-0

6

No

v-0

6

Ja

n-0

7

Mar-

07

Ma

y-0

7

Ju

l-0

7

Se

p-0

7

No

v-0

7

Ja

n-0

8

Mar-

08

Ma

y-0

8

Ju

l-0

8

Se

p-0

8

No

v-0

8

Ja

n-0

9

Mar-

09

Ma

y-0

9

Ju

l-0

9

Se

p-0

9

No

v-0

9

Ja

n-1

0

Chart 1: WCS (eg, # of Salespeople)

2

3

4

Ja

n-0

6

Mar-

06

Ma

y-0

6

Jul-

06

Se

p-0

6

No

v-06

Ja

n-0

7

Mar-

07

Ma

y-0

7

Jul-

07

Se

p-0

7

No

v-07

Ja

n-0

8

Mar-

08

Ma

y-0

8

Jul-

08

Se

p-0

8

No

v-08

Ja

n-0

9

Mar-

09

Ma

y-0

9

Jul-

09

Se

p-0

9

No

v-09

Ja

n-1

0

BUY

IT!To buy this tool in easy to use Excel Format, go to: www.ceotools.com and use Visa or M/C.

Only $39.95 in ready-to-use Excal format. Emailed immediately to your email address!

Measure Up ���� in Every Downturn --> Manage Up Now! Intro Update 2009

DASHBOARD FOR SURVIVING RECESSIONS

Measure-Up���� to Manage-Up����

CEO's 12-Chart Dashboard

� Two pages, one for the CEO, other for CFO/Controller.

� � � � CEO…focus on volume (customers), expenses, & profits.

� � � � CFO…focus heavily: cash, credit, & asset management!

� � � � Delegate all else with ongoing communication/coordination.

� 12 Charts per page, with the RIGHT key indicators to

manage for success during the recession.

� Three essential areas to Measure-Up and Manage-Up

during the recession.

� � � � VOLUME…maintain and increase aggressively. CFO's 12-Chart Dashboard

� � � � COSTS & EXPENSES…hold the line and cut.

� � � � CASH, CREDIT & ASSETS…your business' life-blood!

� When you manage these three areas appropriately, and

then add the fourth element, OPPORTUNITIES, you'll

survive and thrive. Please see pages 5 & 6 for tips

and tricks to find the opportunities.

� � � � OPPORTUNITIES: � Take market share from competitors - price, unbundle, etc. � Outsource; strategic/industry alliances; more below. � Embrace key suppliers & customers; alternative credit sources; special asset management.

Quick-Start

1. Understand how to use Trailing 12 Month (T12M) Charts and their look-alike, 12-Month Moving Average

Charts (12mma*), by visiting www.ceotools.com website; you can print the free PDF of T12M Charts

(click on New Tools Catalog on the homepage, then scroll down to T12M Charts and click on the PDF

and print it out). Even better, read all about T12M Charts in Kraig Kramers' book (pages 86 - 97):

"CEO Tools: the Nuts 'n Bolts of Business for Every Manager's Success."

2. To customize your multiple charts on one page, either enter or import your data into the appropriate data

fields (green headings) under the "Data" tab at the bottom of your screen. If you plan to use the charts

shown here, you're almost done once you've entered your data. All you need to do to complete your

chart page is to re-scale** each of the charts and overtype the name of your business at the top.

To re-scale the charts, double-click your cursor in the vertical scale on the left side of the chart. Then

select "Scale" at the top of the dropdown. Enter the minimum and maximum amounts for your data

and click "okay." Save your charts under the name you choose.

3. If you wish to change the charts to reflect other information, simply input data and change titles to suit.

4. With that you can catapult your business to higher long-term profits by managing the things that drive

profit, namely Billings $, Gross Margin-%, and Operating Expenses. Figure out what drives billings

(i.e., "what causes sales" page 92 of CEO Tools book), and MANAGE THAT! Work on gross margin

improvement through price, mix and volume enhancements. Control operating expenses to be in line

with gross margins, especially as to timing of expense control. And biggest, manage credit and cash.

You'll find you react sooner to cut expenses, faster to accelerate sales, and better on cash and credit!

* 12mma = 12-month moving average (average of the past 12 months, each month); up is good and down bad,

except cost, expense, DSO, and debt-equity charts. 12mma charts are line-charts, monthly charts bar-charts.

** Re-scale Charts:click vertical left scale of chart, select options or scale, change min, max, units, & cross

x-axis at to be compatible with your data column numbers; you want to fill vertical space with the chart.

MeasureUpDashboard.xls www.ceotools.com Copyright 2008-09 U.S. Corporate Partners LLLP. All Rights Reserved.

CEO

CFO

Measure Up ���� in Every Downturn --> Manage Up Now! Pg 1 Updat e 2009

CEO Up-Measures: Volume, Expenses, Profits

DRIVERS + KEY FACTORS => RESULTS

12mma Char ts a re How We're D oing (Up good, Down bad) -- Monthly Charts are just Where We Are N ow*

V O

L U

M E

V O

L U

M E

E

X

P

E

N S

E

S

FOLLOWING ARE THE PROFITABILITY RESULTS; THE REAL BOTTOMLINES ARE CASH & CR ED IT! SEE THE N EXT PAGE, "CFO UP-MEASURES" TO KNOW H OW YOU 'RE DOING IN RECESSIONS.

P R

O F

I

T

* 12mma = 12-mo nth movin g average (average of the past 12 mo nths, each month); up is good and down bad,

except for cost, expense, and debt-equity charts. 12mma charts are line-ch arts, monthly charts bar-charts.

Measu reUp Dashb oard.xls w ww.ceo to ols.com Co pyrigh t 2008-09 U.S. Corp orate Partners LLLP. Al l Rights Reserved.

"What Causes Sale s"

Ex ample : # Quotes - 12mma

8

9

1 0

1 1

Dec

-06

Mar

-07

Jun-0

7

S ep-0

7

Dec

-07

Mar-0

8

Jun-0

8

S ep-0

8

De c-0

8

Ma r-0

9

Jun-0

9

Sep-0

9

Dec

-09

Bill ings $K - 12mm a

1,900

2,700

3,500

4,300

Dec

-06

Mar

-07

J un-

07

Sep-

07

Dec

-07

Ma r-

08

J un-

08

S ep-

08

De c-

0 8

Mar

-09

Jun-

09

S ep-

09

Dec

-09

Bac klog (# Proj ects) NOW - Monthly

5

6

7

8

9

10

11

12

Dec-

06

Feb-

07

A pr-0

7

Jun -0

7

Au g-

0 7

Oct -0

7

D ec- 0

7

Feb-

08

Apr- 0

8

Jun-

08

Aug

-08

O ct -0

8

D ec-08

F eb- 0

9

Apr- 0

9

Jun-

09

Aug

- 09

O ct- 0

9

Dec-

09

Pretax Earnings $K - 12mma

15

25

35

45

55

65

Dec

-06

Mar-07

Jun-

07

Sep

-07

Dec

-07

Mar-

08

Jun-

08

Sep

-08

Dec

-08

Mar-

09

Jun-0 9

Sep

-09

Dec

-09

Collec tions $K NO W - Monthly

1600

2600

3600

4600

5600

De c-

0 6

Mar

-07

Jun

-07

Sep

-07

Dec

-07

Ma r-

08

Ju n-

08

Sep

-08

Dec

-08

Mar

-09

Ju n-

0 9

Sep

-09

Dec

-09

% Gros s Margin - 1 2mma

18%

19%

20%

21%

Dec

-06

Mar

-07

Jun

-07

Se p-

07

Dec

-07

Mar

-08

Jun

-08

Sep

-08

Dec

-08

Mar

-09

Ju n-

09

Sep

-09

Dec

-09

Gross Profi t $ K - 1 2mma

380

480

580

680

780

Dec-06

Feb-

07

A pr-0

7

Jun-

07

Aug

-07

Oct -

07

D ec-0

7

Feb -0

8

Apr-0

8

Jun-

08

Aug

-08

Oct -

08

Dec-

08

F eb-0

9

Apr-0

9

Jun -0

9

Aug

-09

Oct-

09

D ec-0

9

Exp ens e Dollla rs $ K (SG&A) - 12mma

$3 00

$4 50

$6 00

$7 50

Dec

- 06

Feb

- 07

Apr-07

Jun- 0

7

Aug

- 07

O ct- 07

Dec

-07

Feb

- 08

Apr-08

Jun- 0

8

Aug

-08

Oct - 0

8

Dec

- 08

Feb

- 09

Apr-09

Jun- 0

9

Aug

- 09

O ct-09

Dec

-09

SG &A Headcount # NO W - Monthly

12

24

36

48

60

Dec

-06

Mar

-0 7

Jun-07

Sep-0

7

Dec

-07

Mar

-0 8

Jun-08

Sep-0

8

Dec

-08

Mar

-0 9

Jun-09

Sep-0

9

Dec

-09

Expense Dolla rs $K NOW - Mont hly

$250

$450

$650

$850

D ec- 06

Feb- 07

Ap r- 0

7

Jun

-07

Aug-07

Oct

- 07

Dec- 07

Feb- 08

Apr

-08

Jun-08

A ug- 08

Oc t- 0

8

Dec- 08

Feb

-09

Apr

-09

Jun- 09

A ug- 09

Oct- 09

Dec

-09

Bi lli ngs $K NOW - Monthl y

1600

2600

3600

4600

5600

D ec-06

Mar

-07

Jun-07

Sep-07

Dec-0 7

Mar

-08

Jun-08

Sep-08

D ec-08

Mar

-09

Jun-09

Sep-09

Dec-0 9

Bookings $K - 12mma

1,900

2,700

3,500

4,300

Dec-0

6

Mar

-07

Jun-07

S ep-0

7

D ec-0

7

Mar

-08

Jun-08

Sep-0

8

Dec-0

8

Mar

-09

Jun

-09

Sep

-09

Dec-0

9

Measure Up ���� in Every Downturn --> Manage Up Now! Pg 2 Update 2009

CFO Up-Measures: Cash, Credit, and Survivability

DRIVERS + KEY FACTORS => RESULTS

12mm a Charts Show How We're Doing (Up good, Down bad) -- Monthly is just Where We Are Now*

C A S H N O W

C A S H T R E N

D

C

R E D I T

C

F

Q U A L I

T Y

* Please don' t count on your lenders to honor previous LoC Avai labil ity commitments during this

2008-2010 Recession -- it is likely they wi ll reneg on their advance rates to busines ses soon!

* 12mma = 12-month moving average (average of the past 12 months, each month); up is g ood an d do wn b ad ,

except fo r cost, exp en se, and debt-equity charts. 12mma ch arts are line-ch arts, monthly charts bar-ch ar ts.

MeasureUpDashboard.xls www.ceoto ols.co m Cop yright 2008-09 U.S. Corp orate Partners LL LP. All Righ ts Reserved.

Re al Ca sh (only ) Trend $K - 1 2mma

1 ,0 00

1 ,2 00

1 ,4 00

1 ,6 00

1 ,8 00

D ec-0

6Fe

b-07

Apr-

07Ju

n-07

Au g-

0 7Oc

t -07

Dec-

07Fe

b -08

Apr-

08Ju

n-08

Aug

- 08

O ct-0

8D ec

-08

Feb-

09A pr

- 09

Jun -0

9A

ug- 0

9Oc

t-09

Dec-

09

Debt :Equity Rat io NO W - Monthly

0.20

0.40

0.60

0.80

Dec-

06

Mar- 0

7

J un-0

7

Sep-07

Dec -0

7

Mar- 0

8

Jun-

08

Sep-

08

D ec-0

8

Mar- 0

9

Jun-0 9

Sep -0

9

Dec-

09

Rea l Cas h $ K NOW - Monthly

0

600

1200

1800

2400

3000

3600

D ec-0

6

Mar- 0

7

J un-0

7

S ep-0

7

D ec-0

7

Mar-08

Jun -0

8

Sep -0

8

Dec -0

8

Mar-09

Jun-

09

Sep-

09

Dec-

09

L-O-C Avail $K N OW - Monthly *

25

525

1025

1525

2025

2525

Dec

- 06

Feb-0

7

Apr

- 07

Jun- 0

7

Au g-

0 7

Oct - 0

7

Dec

- 07

F eb-0

8

Apr

- 08

Jun- 0

8

Aug

- 08

Oct- 0

8

Dec

- 08

F eb- 0

9

Ap r- 0

9

Jun- 0

9

Aug

- 09

Oct- 0

9

De c-0

9

Debt:Equity R atio - 12mma

0.40

0.46

0.52

0.58

Dec-0

6

Mar

-07

Jun

-07

Sep-0

7

D ec-0

7

Mar

-08

Jun

-08

S ep-0

8

D ec-0

8

Mar

-09

Jun

-09

S ep-0

9

D ec-0

9

Colle ctions $K NOW - Mont hly

1600

2600

3600

4600

5600

Dec

-06

Mar

-07

Jun-

07

Se p-

0 7

De c-

0 7

Mar

-08

Jun -0

8

Sep

-08

Dec

-08

Mar

-09

Jun -0

9

Sep

-09

Dec

-09

L- O-C Availa bi lity Trend $K - 12mma *

525

925

1325

1725

2125

Dec

-06

Mar

-07

Jun-07

Sep-0

7

D ec-0

7

Mar

-08

Jun-08

Sep-0

8

Dec-0

8

Mar

-09

Jun

-09

Sep-0

9

D ec-0

9

Payables+P ayroll P aid $K NOW - Mont hly

-4500

-4000

-3500

-3000

-2500

-2000

-1500

-1000

Dec

-06

Mar

-07

Jun-0

7

Sep

-07

D ec-0

7

Mar

-08

Jun

-08

Sep-0

8

D ec-0

8

Mar

-09

Jun-0

9

S ep-0

9

Dec

-09

Receivables DSO # days - 12m ma

55

70

85

100

115

130

Dec-06

Mar-

07

Jun-

07

Sep-

07

D ec-0

7

Mar-

08

Jun-

08

Sep-0 8

Dec-08

Mar-

09

Jun-

09

Sep-

09

D ec-0

9

DSO > 60 Days $Mi llion - This Month

-200

1300

2800

4300

5800

Dec-

06

Mar-0

7

Jun-0 7

Sep-

07

Dec-

07

Mar-0

8

Jun -0

8

Sep-

08

D ec-0

8

Mar-0

9

Jun-

09

S ep-0

9

D ec-0

9

Earn & Turn (Re turn/Inv y) - 12 mma

90

95

100

105

110

115

120

D ec-0

6

Mar

-0 7

Jun-07

S ep-0

7

Dec-07

Ma r-0

8

J un-08

Sep -0

8

Dec-

08

Mar

-09

Jun

-09

Sep-

09

D ec-0

9

Rea l Cash + LoC Avail $K NOW - Mon thly *

100600

1100

16002100

2600

31003600

41004600

5100

5600

Dec

-06

Mar-0

7

J un-0

7

Sep

-07

Dec

-07

Mar-08

Jun-0 8

Sep

-08

Dec

-08

Mar-0

9

Jun-

09

Sep

-09

Dec

-09

Measure Up ����Dashboard --> Two 12-Chart Pages! Pg I. Example 2012

CEO Up-Measures: Volume, Expenses, Profits

DRIVERS + KEY FACTORS => RESULTS

12mma Charts are How We're Doing (Up good, Down bad) -- Monthly Charts are just Where We Are Now*

V O

L U

M

E

V O

L U

M

E

E X P E N

S

E S

FOLLOWING ARE THE PROFITABILITY RESULTS; THE REAL BOTTOMLINES ARE CASH & CREDIT!

SEE THE NEXT PAGE, "CFO UP-MEASURES" TO KNOW HOW YOU'RE DOING IN RECESSIONS.

P

R O

F

I T

* 12mma = 12-month moving average (average of the past 12 months, each month); up is good and down bad,

except cost, expense, DSO, and debt-equity charts. 12mma charts are line-charts, monthly charts bar-charts.

MeasureUpDashboard.xls www.ceotools.com Copyright 2008-12 U.S. Corporate Partners LLLP. All Rights Reserved.

8

9

10

11

What Causes Sales : # Quotes - 12mma

1,900

2,700

3,500

4,300

Billings $K - 12mma

5

6

7

8

9

10

Backlog (# Projects) NOW - Monthly

15

25

35

45

55

65

Pretax Earnings $K - 12mma

1600

2600

3600

4600

5600

Collections $K NOW - Monthly

18%

19%

20%

21%

% Gross Margin - 12mma

380

480

580

680

780

Gross Profit $K - 12mma

$300

$450

$600

$750

Expense Dolllars $K (SG&A) - 12mma

12

24

36

48

60

SG&A Headcount # NOW - Monthly

$250

$450

$650

$850

Expense Dollars $K NOW - Monthly

1600

2600

3600

4600

5600

Billings $K NOW - Monthly

1,900

2,700

3,500

4,300

Bookings $K - 12mma

Measure Up ����Dashboard --> Two 12-Chart Pages! Pg II. Example 2012

CFO Up-Measures: Cash, Credit, and Survivability

DRIVERS + KEY FACTORS => RESULTS

12mma Charts Show How We're Doing (Up good, Down bad) -- Monthly is just Where We Are Now*

C A S H N O W

C A S H T R E N D

C R E D I T

C F

Q U A L I T Y

* Please don't count on your lenders to honor previous LoC Availability commitments during this 2008-2010 Recession -- it is very likely they will reneg on their advance rates to businesses.

* 12mma = 12-month moving average (average of the past 12 months, each month); up is good and down bad,

except cost, expense, DSO, and debt-equity charts. 12mma charts are line-charts, monthly charts bar-charts.

MeasureUpDashboard.xls www.ceotools.com Copyright 2008-12 U.S. Corporate Partners LLLP. All Rights Reserved.

1,000

1,200

1,400

1,600

1,800

Real Cash (only) Trend $K - 12mma

0.50

0.90

1.30

1.70

2.10

2.50

Debt:Equity Ratio NOW - Monthly

0

600

1200

1800

2400

3000

3600

Real Cash $K NOW - Monthly

25

525

1025

1525

2025

2525

L-O-C Avail $K NOW - Monthly *

0.80

1.10

1.40

1.70

Debt:Equity Ratio - 12mma

1600

2600

3600

4600

5600

Collections $K NOW - Monthly

525

925

1325

1725

2125

L-O-C Availability Trend $K - 12mma *

-4500

-4000

-3500

-3000

-2500

-2000

-1500

-1000

Payables+Payroll Pd $K NOW - Monthly

55

70

85

100

115

130

Receivables DSO # days - 12mma

-200

1300

2800

4300

5800

DSO > 60 Days $Million - This Month

90

95

100

105

110

115

120

Earn & Turn (Return/Invy) - 12mma

100

600

1100

1600

2100

2600

3100

3600

4100

4600

5100

5600

Real Cash + LoC Avail $K NOW - Monthly *

Cash Manager Tool Ready-to-Use in Excel Format Please see instructions one page down!

>>>Please read and accept the Software License below before using this Tool, or, please don't use this Tool!

*Cash Days > 28Day/Week Inflow Outflow Balance Inflow Outflow Balance

Balance $217,558.63 $217,558.63

Monday $716.63 $0.00 218,275.26 $5,734.00 223,292.63

Tuesday 1,433.26 0.00 219,708.52 1,083.72 224,376.35

Wednesday 2,149.89 0.00 221,858.41 11,567.02 235,943.37

Thursday 4,299.78 0.00 226,158.20 0.00 235,943.37

Friday 8/9 5,733.04 42,862.91 189,028.33 48,498.89 284,442.26

Est 8/16/07 129,635.97 141,671.17 176,993.13

Est 8/23/07 78,718.00 176,540.88 79,170.25

Est 8/30/07 23,855.52 37,839.76 65,186.01

Est 9/06/07 10,493.56 129,616.00 -53,936.43

Est 9/13/07 81,815.00 57,125.92 -29,247.35

Est 9/20/07 0.00 204,991.16 -234,238.51

Est 9/27/07 0.00 32,265.50 -266,504.01

Est after 9/27 399,533.53 -666,037.54

Wk Ended Actual Cash Cash

*Cash Days > 35 Date Headroom $ Days*

Day/Week Inflow Outflow Balance 06/30/07 $243,487.18 26

Balance $284,442.26 07/05/07 198,355.62 21

Monday $27,237.35 $7,426.88 304,252.73 07/12/07 99,007.06 30

Tuesday 20,428.01 0.00 324,680.75 07/19/07 225,534.81 23

Wednesday 10,214.01 0.00 334,894.75 07/26/07 312,168.95 35

Thursday 6,809.34 0.00 341,704.09 08/02/07 217,558.63 28

Friday 8/16 3,404.67 180,036.09 165,072.67 08/09/07 284,442.26 35

Est 8/23/07 133,557.14 159,363.29 139,266.52

Est 8/30/07 111,967.24 177,425.70 73,808.06

Est 9/06/07 76,588.75 58,914.67 91,482.14

Est 9/13/07 27,390.40 22,131.05 96,741.49

Est 9/20/07 1,000.00 206,135.21 -108,393.72

Est 9/27/07 45,927.00 105,769.60 -168,236.32

Est 10/4//07 156,021.00 51,661.97 -63,877.29 8/09/07 LoC Limit $500,000

Est after 10/4 376,003.93 -439,881.22 8/09/07 LoC Avail $87,500

* Cash Days is # of days to zero cash balance (and no LoC availability).

Cash Days is without ANY new orders; harsh assumption; determine your own.

Cash Headroom is as all cash in bank & on hand plus LoC availability on that day.

ABC Company, Inc. Confidential 8-9-07 FRIDAY 4:45 PM

Prepared by KWK

Cash Manager Tool.xls Copyright © 2002-2008 U.S. Corporate Partners LLLP. All Rights Reserved.

for NEXT week ended August 16, 2007

for the week ended August 9, 2007 for the week ended August 9, 2007

Projected Cash Headroom Summary & Cash Indicators (enter)

ABC Company, Inc.

Daily Cash Report and Weekly Re-Forecastfor the week ended August 9, 2007

Projected Cash Headroom Actual Cash Headroom

Give this book to

every manager for

quicker, easier tool implementation!

At last, the CEO Tools BOOK for every manager! Written by an eight-time veteran CEO, this book equips managers everywhere with the right business tools to accelerate business results dramatically for themselves, their employees and their customers. CEO Tools then goes on to assure ease-of-use and effective application of the tools through implementation aids not found in other business books.

This is a go-do book, not just another how-to. You get tools to make more money in business immediately. Give the book to your managers to help implement your vision and goals now!

The book itself is a quick-and-easy read at about 270 pages that are fully absorbable in an airplane ride or two. Implementation of every tool may take a bit longer, a challenge amply answered by the

included CD that greatly accelerates the go-do process. Of course most of the CD tools are also available via laptop for browsing or implementing on an airplane. While the book is written in a whimsical, anecdotal yet compelling style, the tools are offered in an orderly fashion. Graphics, tables and easy-to-read charts illustrate the book to showcase the tools and facilitate their use.

Kraig Kramers cites experiences from running eight different companies that range in size from about $1 million to $250 million in annual sales. These businesses bridge the spectrum from service to manufacturing and from high-tech to distribution. They include union/non-union, public/private, growth/declining, and regional/national/international situations. The author today is a nationally known speaker, giving about 100 talks each year on these experiences and related business tools.

Each of the seven core chapters contains a dozen or so money making business tools with callouts in the margins and helpful implementation tips. Cross-references and additional resources are abundantly provided to augment application of the business tools.

To further assure easy tool implementation, the book has a handy computer CD for use in any IBM-compatible PC. This provides instant computer access to 24 automated tools from the book’s nearly 150 management tools. This truly is a go-do book, made more so by placing the tools literally at the reader’s fingertips in this fashion. Icons in the book’s margins link the reader to the matching icon on the computer CD. This enables readers to

bring up tools instantly for customization in their businesses. The CD also offers a master icon that can be placed on their computer desktops to access the tools readily at any time. A few tools are Internet-based and are uniquely linked from the icon to the Internet, including for example, a short audio version of the toolkit and a longer streaming-media version, already in place.

Get this book for every manager in your company at www.ceotools.com. It offers a quick link to amazon.com or atlasbooks.com. For quantity discounts call 800-247-6553.

The book is organized into toolkits (chapters) that naturally correspond to the author’s seven-step management process. A summary page or two offering the Top 10 Tools for each chapter again accelerates the go-do aspect of this book. In the final chapter, quick reference lists depict the top ten CD/desktop tools and the top ten non-computer tools from the book. CEO Tools is a must for every business manager’s bookshelf and computer desktop.

ISBN 0-9725720-0-7 The Book with CD $29.95 1-800-247-6553 Copyright © 2003-2009 U.S. Corporate Partners, LLLP. All Rights Reserved. Kraig W. Kramers (770) 389-8511

CEO Tools: The Nuts-n-Bolts of Business for Every Manager’s Success

1

CEO ToolsThe Nuts-n-Bolts of Business for Every Manager’s Success

Kraig W. Kramers

Copyright © 1996-2012 Corporate Partners Inc.

www.ceotools.com

CEO ToolsThe Nuts-n-Bolts of Business for Every Manager’s Success

45 Tools ���� $ + ☺☺☺☺

7-Step Process

CEO/Exec Tools workEverywhere for All Managers

GAC Printing $60M ���� $120M 4 Years

Snapper Lawnmowers $165M ���� $248M 1 Year

Courtesy Coffee Hotel Coffee $1.1M ���� $2.4M 1 Year

NAC Aircraft Engines $83M ���� $105M 2 Years

MTON Telecom $0 ���� $200M+ 5 Years

Munson Sport Sporting Goods $40M ���� $46M 1 Year

GIR Insurance $5.5M ���� $7.3M 1 Year

A Few Companies Where One CEO Used these Tools

Net Sales Growth

What CEOs/Execs/Mgrs Do First

� Listen Mightily to Employees (W4C)

� Analyze Financial Statements & Situation

� Set a Goal that Reflects a Vision

� Expand Communication and Build Trust

� Review the Metrics/Measuring/Tracking

� Contact and Get to Know Customers

� Put People in Key Jobs

� Get Informed (We Tend to Deafness, Listen

Selectively & Get Ourselves Isolated)

(Why don’t we keep on doing these things? After all,

the pace of the pack is the pace of us leaders!)

CEO Tools for Every Manager

Seven Step Management Proce$$

1. Set Meaningful Goals

2. Communicate & Build Trust (W4C)

3. Track Progress Publicly

4. Plan and Anticipate the Future

5. Hire Winners & Put People in Their Best Jobs

6. Organize Self & Others to Do the Job

7. Celebrate Successes!

Adopted by Thousands of Succe$$ful CEOs and Managers

CEO Tools for Every ManagerSeven Step Management Proce$$

2

CEO Tools for Every ManagerAdopted by Thousands of Succe$$ful CEOs and Managers

2. Communicate & Build Trust

3. Track Progress Publicly

Seven Step Management Proce$$

1. Set Meaningful Goals .

Sales ($K) - Trailing 12 Months Forecast

6 500

6 750

7 000

7 250

7 500

7 750

8 000

8 250

8 500

8 750

9 000

9 250

9 500Dec-0

4

Feb-0

5

Apr-05

Jun-0

5

Aug-0

5

Oct-05

Dec-0

5

Feb-0

6

Apr-06

Jun-0

6

Aug-0

6

Oct-06

Dec-0

6

Feb-0

7

Apr-07

Jun-0

7

Aug-0

7

Oct-07

Dec-0

7

Mont h - Year

Rollin

g A

nnual To

tal Sale

s $

K

Tool: WGMGD!

1. Set Goals jointly with Your People

2. Communicate and Build Trust

3. Track and Feedback Interim Results

The Manager’s Best Tool = 3 Steps

����

…and M A N A G E DM A N A G E DM A N A G E DM A N A G E D…and M A N A G E DM A N A G E DM A N A G E DM A N A G E D…gets done! ($+☺☺☺☺)

Henry Ford on Goals…

“No worker is apathetic,

unless he is pursuing

someone else’s objective.”

Henry FordHenry FordHenry FordHenry Ford

Getting buy-in on goals is essential.

Best way is to set goals WITH them!

Seven Step Management Proce$$

1. Set Meaningful Goals

2. Communicate & Build Trust

3. Track Progress Publicly

4. Plan and Anticipate the Future

5. Hire Winners & Put People in Their Best Jobs

6. Organize Self & Others to Do the Job

7. Celebrate Successes!

CEO Tools for Every ManagerAdopted by Thousands of Succe$$ful CEOs and Managers

Tool: Fulfill People’s Work Needs

Give people what they want from their jobs:� Compensation

� Recognition!� Fun - Celebration

� Personal growth

� Challenge

� Convenience

� Communication!� Security

Eight Areas for Celebrating Success

����EZ

DELEGATE these

8 KEY EMPLOYEE MOTIVATORS!

Headlines Reflect Reality

� “Ear to ground: Leaders turn to employees for insight”Atlanta Business Chronicle – WALK-THE-FOUR-CORNERS & COMMUNICATION

� “What can you learn from the bottom of your firm?”Atlanta Business Chronicle – COMMUNICATION & WALK-YOUR-FOUR-CORNERS

� “Treat them right, they’ll stay”Atlanta Business Chronicle – RECOGNITION, PERSONAL GROWTH, CONVENIENCE & SECURITY

� “Companies Find It Really Pays to Be Nice to Employees”The Wall Street Journal – RECOGNITION, FUN, CELEBRATION

� “Happy employees mean satisfied customers”Atlanta Business Chronicle – RECOGNITION & FUN

� “Education pays off as workers choose to stay”Atlanta Business Chronicle – PERSONAL GROWTH & CHALLENGE

� “Raises and Praise(s) or Out the Door”The Wall Street Journal – Article About Jack Welch – COMPENSATION & RECOGNITION

3

CEO Tools: Change Your Mindset!

GE 118 132 136 $1.35 $1.50 $1.55

BankAmerica 34.9 35.1 38.5 $4.26 $6.08 $7.27

Union Pacific 10.8 11.2 11.5 $3.90 $5.32 $6.23

PepsiCo 23.5 25.1 27.0 $1.36 $1.71 $2.07

MBNA 142 160 184 $1.31 $1.37 $1.82

Ecolab 2.3 3.4 3.8 $ .72 $ .80 $1.06

Harley-Davidson 3.4 4.1 4.6 $1.45 $1.92 $2.52

IBM 83 81 89 $4.35 $2.06 $4.32

Southwest Air 5.5 5.5 5.9 $ .63 $ .30 $ .54

FedEx Corporation 20.6 22.5 24.7 $2.34 $2.74 $2.76

A Change of Mindset about Running Your Business!

Net Sales $B EPS $/Sh. ’01 ’02 ’03 ’01 ’02 ’03

� Overall Goal with repetitive communication

� Reaching but reasonable budget (RbR)

� Big Audacious Goal (BAG)

� Compensation open-upward past budget

� Encourage people to set their own goals

Step 1: Set Meaningful Goals

repetitive

Examples of Big Audacious Goals

GAC Sheetfed 2x in 2 yrs $12M � $24M

Actual results $23.9M: we “failed”

Snapper ’91 Actual NS = $165M, PTL = ($54M)

’92 BAG NS $250M, PTE $20M’92 Actual NS = $248M, PTE = $13.7M

Gosh, we failed again!WOW!

� Open, frequent communication

� Grow trust internally using your relationship-building skills

� Focus on customer and joint goals

� Use every communication tool you can

Step 2: Communicate & Build Trust

Tool: CEO/Manager Monthly Letter

Best tool for repetitive communication: builds trust, team & results all at once!

It will be my practice and pleasure to wri te an All Employees letter

simi lar to this one every month. This wi ll not in any way replace or second-guess "The RE-source" but rather should be an additional way of

keeping everyone more informed about GIR. Hopefully the editor of The RE-source wi ll allow me to write an art icle for that publication now and then in addition to this monthly letter!

Again, it's great to be with you and I look forward to spending some qual ity time with each of you very soon.

With best regards,

KraigKraigKraigKraig

Kraig W. Kramers

President and CEO

GUARANTEE INSURANCE RESOURCES

TO: All Employees FROM: Kraig Kramers SUBJ: "Getting to Know You" DATE: January 9, 1995

It's a pleasure to join GIR and I look forward to getting to know each of you and learning a lot about GIR's business from you. Sheri will contact you to set up individual meetings so that we can get to know each other.

Because there's only one of me and many of you, these initial meetings will need to be short. To make the meetings more effective, let me ask that you think in advance about what GIR and its people can do to improve what our customers receive in terms of product, response,

communication, service and anything else of value or importance to them. I'm also interested in any other thoughts or input you may have on any subject.

It's the beginning of a New Year and a time for setting goals. During

January, GIR's management will be looking very hard at where we're headed, how the market is changing, and how to improve the outcome for the company in 1995 and beyond. We'll also be setting goals in addition to the obvious ones for the year. Your input and thoughts about GIR's

future are very important and are encouraged both now and anytime. GIR's Advisory Committee, comprised mainly of client TPAs, meets this week to provide specific input to us on what they would like to see from GIR in the future.

Our immediate goal is to increase written premiums by 20%, month-by-month, over last year. Since we haven’t focused on this target quite this way, it may take a few months for us to get on track. We'll keep you

informed as we move along, and we'll also let you know as our review of the market and strategies come into better focus. As of right now, we're running ahead of last January and we're

approaching the desired 20% gain for the month. For those of you who are making this happen, THANK YOU and keep up the great work! For everyone else, let's dive in and support the effort to beat the $14.4 million underwriting goal for January. Since it's the first month of a new year,

now's the time to get ahead rather than struggling to catch up later in the year. Every little bit of extra effort somehow counts bigger in January, so give it your very best shot!

FREE PDF example atwww.ceotools.com/BLOG

CEO/Manager Monthly Letter

“Our immediate goal is to increase

sales this month by 20% over the

same month last year.”

Repeat the Goal Every Month

4

� What Gets Measured Gets Done!

� Measure weekly or monthly against quarterly or yearly

� Feedback at regular, short intervals

Step 3: Track Progress Publicly

Tool: Trailing

12-Month

Charts (T12M)

XALL TOOLS

MORE FULLYDESCRIBED WITH

“HOW TO”IMPLEMENTATION

at wwww.ceotools.com

Q: How get MAX benefit from T12Ms?

Q: How get MAX benefit from T12Ms?

Ask three key questions:What are the charts telling me?

Why is this happening?What could/should I do about it?

A: Turn on our ANALYTICAL brains!

T12M Chart � Take Action!

Take

Action!

Take

Action!

#1 Business Indicator:What Causes Sales

in your business?

1-Brainstorm “WCS” withyour key people & Group.

2-Get thought-startersfrom Kraig’s WCS list.

3-Track via T12M & T52W!

The Secret is: GET TO THE SOURCE OF THE “CAUSE!”

WCS: So…what sells each of these?

Lawnmowers: RAIN � NEED to mow!

Ski Resorts: # GROOMED ACRES & LIFT LINES� MOST SKIERS.

Everyday Retail: # VISIBLE-CONVENIENT LOCATIONS � EASE OF USE.

Specialty Retail: QUALITY OF PERSONAL SERVICE � FEEL SPECIAL.

Sport Gds Distr: LONG-GUN DATING � INDUSTRY PRACTICE.

Comm’l Printing:

Financial Svcs:

Mech-HVAC:

Office Furniture:

# OF SALESPEOPLE � TECHNICAL EXPERTISE.

EMPLOYEES AFFABLE � CLIENTS FEEL ATT’N.

PERSONAL REFERRALS � TRUST THE SERVICES.

TOUCH MOVE-FOLKS EARLY �B4 THEY NEED HELP.

5

How to manageCosts & Expenses

in your business?

Tighten Tighten ][][ Expenses:Expenses: Four T12M ChartsFour T12M Charts

Net Sa les ($K ) -- Tra iling 12 M onth

123, 000

128, 000

133, 000

138, 000

Jun -

9 8

Aug -

9 8

Oc

t-9 8

Dec

-9 8

Fe

b-99

Ap

r-9 9

Ju

n-99

Au

g-99

Oct-

99

De

c-9 9

Fe

b -0 0

Ap

r-0 0

Ju

n -0 0

Au

g -0 0

Oct -

0 0

M onth - Y ear

Monthly Sales - $

Thous

ands

G ross Margin ($K) -- Tra iling 12 M onth C hart

20000

2200024000

26000

2800030000

3200034000

J un- 9

8

Aug -

9 8O

c t-98

De

c- 9

8

Fe

b-99

Ap

r-99

Jun

-99

Au

g -9 9

Oct -

99

Dec

-99

Feb -

00

Apr -

0 0J u

n-0

0

Aug -

0 0O

c t-00

M ont h - Y ear

Gross Margins - $

Thousa

nds

Net Incom e ($K) -- Tra iling 12 M onth

50 01,00 0

1,50 02,00 02,50 0

3,00 03,50 0

4,00 04,50 0

5,00 0

Ju

n -9 8

Au g

-9 8

Oc

t-9 8

De

c-98

Fe

b-99

Ap

r- 99

Jun -

9 9

Au g

-9 9

Oc

t-9 9

De

c-99

Fe

b-00

Ap

r- 00

Jun -

0 0

Au g

-0 0

Oc

t-00

Net Incom

es - $

Thous

ands

Optng Exp ($K ) -- Tra iling 12 Months Chart

17, 00017, 50018, 00018, 50019, 00019, 50020, 00020, 50021, 00021, 50022, 00022, 50023, 000

Ju

n -9 8

Au

g -9 8

Oct -

9 8

De

c -9 8

Fe

b -9 9

Ap

r- 99

Ju

n -9 9

Au

g -9 9

Oct-

99

De

c -99

Fe

b-00

Ap

r- 00

Ju

n-00

Au

g-00

Oc

t-00

M onth - Y ear

Op

erating Exp. - $

Thousan

ds

WHY manageExpense Spendingin your business?

Many thanks

to USA Today

CONSUMER SCARED!+ US Leading Indicator ±�+ Consumer Confidence ±�+ Purchasing Mgrs Index ±�

- Unemployment: 9% ����- Real Unemployed: 23% ����

- Foreclosures the Worst

- ����Most Bankruptcies now

- BANKS still not lending ! - Stimuluses NOT effective

- FDIC Bank Fails jjjj 550/1000

Consumer SCARED ����

Current Housing Market

Many thanks: Wall St Journal & Business Week & Shadow Gov’t (SGS)

• Housing Starts Remain in Downhill Bottom-• Housing Starts Remain in Downhill Bottom-

Consumer SCARED ����

Fed Reserve Forecast:

4.25 million home foreclosures

in 2011-2012…DOUBLE THE CURRENT RATE!

A Very Different Recession: Unemployment ���� = (U-6)

Thanks to Business WeekThanks to USA Today

Consumer SCARED ����

Unemployment per BLS (U-6)

and SGS (U-true)

Actual Unemployment Rate = 23%

Consumer SCARED ����

Thanks to Shadow Gov’t Stats & bls.gov

52% of Companies TodayCAN’T FILL Open Jobs!

World’s Largest Cargo Ship…

does nothing but China ���� Walmart USA

No backhaul…returns empty…

US/Canadian jobs exported.

Impact on unemployment?!

Consumer SCARED ����

6

How’s YourIndustry Doing?

Many Thanks to: TIME & Their Sources

What Key Indictors

do YOU Watch?

Thanks to Business Week & USA Today

So…how to optimizethrough this recovery?

Consumer is 65%of Economy…and

scared witless!

And, state/local government is 12%…and upside down, losing jobs!

Federal Gov’t USA …bankrupt!?

WHAT TO WATCH:Unemployment…need ����Big Bank Lending ?Gov’t Spending/Growth ����

Tighten ][ Expenses: Four T12M Charts

Net Sales ($K) -- Trailing 12 Month

123,000

128,000

133,000

138,000

Jun-

98

Aug

-98

Oct-9

8

Dec

-98

Feb

- 99

Apr

- 99

Jun-99

Aug

-99

Oct

-99

Dec

-99

Feb

-00

Apr

-00

Jun-

00

Aug

-00

Oct-0

0

Month - Year

Mo

nth

ly S

ale

s -

$

Thou

sands

Gross Margin ($K) -- Trailing 12 Month Chart

20000

22000

24000

26000

28000

30000

32000

34000

Jun-

98

Aug-

98

Oct- 9

8

Dec-

98

Feb-9

9

Apr-9

9

Jun-99

Aug-9

9

Oct-9

9

Dec

-99

Feb-0

0

Apr-0

0

J un-

00

Aug-0

0

Oct-0

0

Month - Year

Gro

ss M

arg

ins

- $

Thous

ands

Net Income ($K) -- Trailing 12 Month

500

1,000

1,500

2,000

2,500

3,000

3,500

4,000

4,500

5,000

Jun-9

8

Aug-

98

Oct-9

8

Dec

-98

Feb-

99

Apr

-99

J un-9

9

Aug-9

9

Oct-9

9

Dec

-99

Feb

-00

Apr-

00

Jun-0

0

Aug-0

0

Oct

-00

Net

Incom

es -

$ T

hou

sands

Optng Exp ($K) -- Trailing 12 Months Chart

17,00017,50018,00018,50019,00019,50020,00020,50021,00021,50022,00022,50023,000

Jun-9

8

Aug -9

8

Oct-9

8

Dec

-98

Feb

-99

Apr

-99

Jun-9

9

Aug -9

9

Oct-9

9

Dec

-99

Feb

-00

Apr

-00

Jun-0

0

Aug -0

0

Oct-0

0

Month - Year

Ope

rating E

xp

. -

$

Thousa

nds

Operating Expense % of Sales

Ordinary Charts

Lie to You…

T12Ms AlwaysTell the Truth!

Optng Exp as % Sales - Ordinary Chart

12.0%

13.0%

14.0%

15.0%

16.0%

17.0%

18.0%

19.0%

20.0%

21.0%

22.0%

D-98

F-99

A-99

J-99

A-99

O-9

9D-9

9F-0

0

A-00

J-00

A-00

O-00

D-00

F-01

A-01

J-01

A-01

Optng Exp as % of Sales - 12 MMA

14.3%

15.3%

16.3%

17.3%

D-

98

F-

99

A-

99

J-

99

A-

99

O-

99

D-

99

F-

00

A-

00

J-

00

A-

00

O-

00

D-

00

F-

01

A-

01

J-

01

A-

01

Month - Year

Ro

llin

g A

nn

ua

l T

ota

l Sa

les

$K

XXX

Optng Exp % Sales – Long Term

Operating Expenses % of Sales -- Trailing 12 Months Chart

14.50%

15.00%

15.50%

16.00%

16.50%

17.00%

17.50%

18.00%

18.50%

Dec

-93

Feb-9

4

Apr-9

4

Jun-9

4

Aug-9

4

Oct

-94

Dec

-94

Feb-9

5

Apr-9

5

Jun-9

5

Aug-9

5

Oct-9

5

Dec

-95

Feb-9

6

Apr-9

6

J un-9

6

Aug-9

6

Oct-9

6

Dec-

96

Feb-

97

Apr-9

7

Jun-

97

Aug-9

7

Oct-9

7

Dec

-97

Feb-9

8

Apr-9

8

Jun-

98

Aug-9

8

Oct-9

8

Dec

-98

Feb-

99

Apr-9

9

Jun-

99

Aug-9

9

Oct-9

9

Dec

-99

Feb-0

0

Apr-0

0

Jun-

00

Aug-0

0

Oct-0

0

Dec

-00

Feb-0

1

Month - Year

Mo

nth

ly O

pe

rati

ng E

xp.

- %

of

Sa

les

Definition of Insanity? No, It’s Business Bulimia!

CEO Tools: Change Your Mindset!

GE 118 132 136 $1.35 $1.50 $1.55

BankAmerica 34.9 35.1 38.5 $4.26 $6.08 $7.27

Union Pacific 10.8 11.2 11.5 $3.90 $5.32 $6.23

PepsiCo 23.5 25.1 27.0 $1.36 $1.71 $2.07

MBNA 142 160 184 $1.31 $1.37 $1.82

Ecolab 2.3 3.4 3.8 $ .72 $ .80 $1.06

Harley-Davidson 3.4 4.1 4.6 $1.45 $1.92 $2.52

IBM 83 81 89 $4.35 $2.06 $4.32

Southwest Air 5.5 5.5 5.9 $ .63 $ .30 $ .54

FedEx Corporation 20.6 22.5 24.7 $2.34 $2.74 $2.76

A Change of Mindset about Running Your Business!

Net Sales $B EPS $/Sh. ’01 ’02 ’03 ’01 ’02 ’03

7

5-Charts Ultimate Tool New Tool: “Forecaster” T12M!Use for Budgeting and for Regular Re-Forecasting

Sales ($K) - Trailing 12 Months Forecast

2012 Q1 Actual = GREEN

6500

6750

7000

7250

7500

7750

8000

8250

8500

Dec-0

9

Feb-1

0

Apr-

10

Jun-1

0

Aug-1

0

Oct-

10

Dec-1

0

Feb-1

1

Apr-

11

Jun-1

1

Aug-1

1

Oct-

11

Dec-1

1

Feb-1

2

Apr-

12

Jun-1

2

Aug-1

2

Oct-

12

Dec-1

2

Month - Year

Ro

llin

g A

nn

ual T

ota

l Sa

les

$K

Sales ($K) - Trailing 12 Months Forecast

2012 Q2 Actual = GREEN

6500

6750

7000

7250

7500

7750

8000

8250

8500

Dec-

09

Feb-1

0

Apr-10

Jun-1

0

Aug-

10

Oct-10

Dec-

10

Feb-1

1

Apr-11

Jun-1

1

Aug-

11

Oct-11

Dec-

11

Feb-1

2

Apr-12

Jun-1

2

Aug-

12

Oct-12

Dec-

12

Month - Year

Ro

llin

g A

nn

ual

Tot

al S

ale

s $

K

Sales ($K) - Trailing 12 Months Forecast

2012 Q2 Actual = GREEN

6500

6750

7000

7250

7500

7750

8000

8250

8500

Dec-

09

Feb-1

0

Apr-10

Jun-1

0

Aug-

10

Oct-10

Dec-

10

Feb-1

1

Apr-11

Jun-1

1

Aug-

11

Oct-11

Dec-

11

Feb-1

2

Apr-12

Jun-1

2

Aug-

12

Oct-12

Dec-

12

Month - Year

Ro

llin

g A

nn

ual

Tot

al S

ale

s $

K

Sales ($K) - Trailing 12 Months Forecast

2012 Q3 Actual = GREEN

6500

6750

7000

7250

7500

7750

8000

8250

8500

Dec-0

9

Feb-1

0

Apr-

10

Jun-1

0

Aug-1

0

Oct-

10

Dec-1

0

Feb-1

1

Apr-

11

Jun-1

1

Aug-1

1

Oct-

11

Dec-1

1

Feb-1

2

Apr-

12

Jun-1

2

Aug-1

2

Oct-

12

Dec-1

2

Month - Year

Rol

ling

An

nua

l Tot

al S

ale

s $

K

Sales ($K) - Trailing 12 Months Forecast

2012 Q3 Actual = GREEN

6500

6750

7000

7250

7500

7750

8000

8250

8500

Dec-0

9

Feb-1

0

Apr-

10

Jun-1

0

Aug-1

0

Oct-

10

Dec-1

0

Feb-1

1

Apr-

11

Jun-1

1

Aug-1

1

Oct-

11

Dec-1

1

Feb-1

2

Apr-

12

Jun-1

2

Aug-1

2

Oct-

12

Dec-1

2

Month - Year

Rol

ling

An

nua

l Tot

al S

ale

s $

K

Sales ($K) - Trailing 12 Months Forecast

2012 Q4 Actual = GREEN

6500

6750

7000

7250

7500

7750

8000

8250

8500

Dec-0

9

Feb-1

0

Apr-

10

Jun-1

0

Aug-1

0

Oct-

10

Dec-1

0

Feb-1

1

Apr-

11

Jun-1

1

Aug-1

1

Oct-

11

Dec-1

1

Feb-1

2

Apr-

12

Jun-1

2

Aug-1

2

Oct-

12

Dec-1

2

Month - Year

Rol

ling

An

nua

l Tot

al S

ale

s $

K

Sales ($K) - Trailing 12 Months Forecast

2012 Q4 Actual = GREEN

6500

6750

7000

7250

7500

7750

8000

8250

8500

Dec-0

9

Feb-1

0

Apr-

10

Jun-1

0

Aug-1

0

Oct-

10

Dec-1

0

Feb-1

1

Apr-

11

Jun-1

1

Aug-1

1

Oct-

11

Dec-1

1

Feb-1

2

Apr-

12

Jun-1

2

Aug-1

2

Oct-

12

Dec-1

2

Month - Year

Rol

ling

An

nua

l Tot

al S

ale

s $

K

MeasureUp���� Dashboard: #1 Overall Toolkit

Most Important Business KIs during a Recession:

12 Charts for CEO/GM12 Charts for CFO

Measure Up ���� in Every Downturn --> Manage Up Now! Pg 1 Up date 2009

CEO Up-Measures: Volume, Expenses, Profits

DRIVERS + KEY FACTORS => RESULTS

12mma Charts are How We're Doing (Up good, Down bad) -- Monthly Charts are just Where We Are Now*

V OL

UM

E

V

O

L

U

M E

E

X

P

E

N

S

E

S

FOLLOWING ARE THE P ROFITABILITY RES ULTS; THE REAL BOTTOMLINES ARE CAS H & CREDIT! SEE THE NE XT PAGE, "CFO UP-MEASURES " TO KNOW HOW YOU'RE DOING IN RECESS IONS.

P

R

O

F

I

T

* 12mma = 12-month moving average (average of the past 12 months, each month) ; up is good and down bad,

except for cost , expense, and debt-equity charts . 12mma charts are l ine-charts , monthly charts bar-charts.

MeasureUpDashboard.x ls www. ceotools .com C opyright 2008-09 U.S. Corporate Partners LLLP. A ll Ri ghts R eserved.

"Wh at Cau ses Sales"

Example: # Qu otes - 12mma

8

9

10

11

Dec-

06

Mar -0

7

Jun-

07

Sep-07

Dec-

07

Mar -0

8

Jun-

08

Sep-

08

Dec-

08

Mar -0

9

Jun-

09

Sep-

09

D ec-09

Bi lling s $K - 12mma

1 ,9 00

2 ,7 00

3 ,5 00

4 ,3 00

Dec-06

Mar -

07

Jun-07

Sep-

07

D ec- 0

7

M ar-08

Jun-

08

Sep -0

8

Dec-

08

M ar-0

9

Jun-

09

S ep- 0

9

Dec-09

Backlog (# P rojects) NOW - Monthly

5

6

7

8

9

10

11

12

Dec-06

Feb-

07

A pr- 0

7

Jun-07

Aug-

07

O ct- 07

Dec-07

Feb-

08

A pr- 0

8

Jun-08

Aug-

08

O ct- 08

Dec-08

Feb-

09

A pr- 0

9

Jun-09

Aug-

09

O ct- 09

Dec-09

Preta x Ear nings $K - 12mma

1 5

2 5

3 5

4 5

5 5

6 5

Dec-

06

Mar -07

Jun-

07

S ep-07

Dec-

07

Mar -

08

Jun-

08

Sep-

08

Dec-

08

Mar -

09

Jun -09

Sep-

09

D ec-09

Collections $K NOW - Mon thly

1 60 0

2 60 0

3 60 0

4 60 0

5 60 0

Dec

- 06

Mar

- 07

Jun

-07

Sep- 07

Dec

-07

Mar

- 08

Jun

-08

Sep- 08

Dec

-08

Mar

- 09

Jun-09

Sep- 09

Dec

-09

% Gro ss Mar gin - 12mma

1 8%

1 9%

2 0%

2 1%

Dec

-06

Mar

- 07

Jun

- 07

Sep

-07

Dec

- 07

Ma r- 0

8

Jun

-08

Sep

-08

Dec

- 08

Mar- 0

9

Ju n-0

9

Sep

- 09

Dec

- 09

Gr oss Pr ofit $K - 12mm a

38 0

48 0

58 0

68 0

78 0

D ec-06

Feb-

07

Apr -07

Jun-

07

A ug-07

O ct- 0

7

Dec-

07

Feb-

08

Apr -

08

Jun-08

Aug-

08

Oct -08

Dec-

08

Feb-09

A pr- 0

9

Jun-

09

Aug -0

9

O ct- 0

9

D ec-09

Expense D olllar s $K (SG& A) - 12mma

$ 300

$ 450

$ 600

$ 750

Dec- 06

Feb-07

Apr- 07

Jun-07

Aug- 07

Oct -0

7

Dec-07

Feb- 08

Apr -0

8

Jun- 08

Aug-08

Oct- 08

Dec-08

Feb- 09

Apr -0

9

Jun- 09

Aug -09

Oct -0

9

D ec- 09

SG&A Headcou nt # NOW - Mont hly

12

24

36

48

60

Dec- 06

M ar -07

Jun- 07

Sep- 07

D ec-07

Mar - 08

Jun- 08

S ep-08

Dec- 08

M ar-09

Jun-09

Sep- 09

Dec- 09

Expense D ollars $K N OW - Monthly

$2 50

$4 50

$6 50

$8 50

Dec- 06

Feb- 07

Apr -07

Jun- 07

A ug-07

Oct - 07

D ec-07

Feb-08

A pr-08

Jun-08

Aug- 08

Oct- 08

Dec-08

Feb- 09

Apr -09

Jun- 09

Aug- 09

Oct -09

Dec- 09

Billi ngs $K NOW - M ont hly

1 600

2 600

3 600

4 600

5 600

D ec-06

M ar- 0

7

Jun-

07

Sep -0

7

Dec-

07

Mar -

08

Jun -0

8

Sep-

08

Dec-

08

M ar-09

Jun-

09

Sep-

09

Dec -0

9

Boo king s $K - 12mma

1 ,9 00

2 ,7 00

3 ,5 00

4 ,3 00

Dec

-06

M ar- 07

Jun- 0

7

S ep-0

7

Dec

- 07

Mar - 0

8

Jun- 0

8

S ep-08

Dec

- 08

Mar - 0

9

Jun-0

9

Sep-

09

Dec

- 09

Measure Up ���� in Every Downturn --> Manage Up Now! Pg 2 Update 2009

CFO Up-Measures: Cash, Credit, and Survivability

DRIVERS + KEY FACTORS => RESULTS

12m ma Charts Show How We're Doi ng (Up good, Down bad) -- Monthly is j ust Where We Are Now*

C A S H N O W

C A S H T R E N D

C R E D I T

C F

Q

U

A

L I

T Y

* Please don't count on your lenders to honor previous LoC Availability commi tments during thi s 2008-2010 Recession -- it is l ikely they will reneg on their advance rates to businesses soon!

* 1 2mma = 12 -month moving ave ra ge (a ve ra ge of the pa st 12 months, e ac h month) ; up is good a nd dow n ba d,

ex cept for cost, ex pe ns e, a nd debt-equity c ha rts. 12mma charts are l ine -c ha rts, monthl y c ha rts bar-c ha rts.

Me asureUpDas hboa rd.x ls w ww .ce otools .com C opyright 2 008 -0 9 U.S. Corporate Partne rs LLLP. Al l Rights R ese rv ed.

Real C ash (only) Trend $K - 12mma

1, 00 0

1, 20 0

1, 40 0

1, 60 0

1, 80 0

Dec- 06Feb

-07

Apr -0

7Jun- 07Au g-0

7Oct -0

7Dec- 07Feb

-08

Apr -0

8Jun- 08A ug-0

8Oct -0

8Dec- 08Feb

-09

Apr -0

9Jun- 09A ug-0

9Oct -0

9Dec- 09

D eb t:Equity R at io NOW - Monthly

0.20

0.40

0.60

0.80

Dec- 0

6

M ar- 07

Jun-0

7

Sep- 0

7

Dec-0

7

M ar- 08

Jun-0

8

Sep- 0

8

D ec-08

Mar - 0

9

Jun-0

9

Sep- 0

9

D ec- 09

R eal C ash $K N OW - Mont hly

0

60 0

120 0

180 0

240 0

300 0

360 0

Dec

-06

Mar -

07

Jun-0

7

Sep- 07

Dec

-07

Mar-

08

Jun-0

8

Sep- 08

Dec

- 08

Mar-

09

Jun- 0

9

S ep-09

Dec

- 09

L -O-C Avail $ K NOW - Month ly *

25

5 25

10 25

15 25

20 25

25 25

Dec- 06

Feb-07

Apr - 07

Jun- 07

Aug-07

Oct- 07

D ec-07

Feb- 08

Apr- 08

Jun-08

Aug- 08

Oct -0

8

Dec- 08

Feb- 09

Apr -0

9

Jun- 09

A ug-09

Oct - 09

D ec-09

Debt :Eq uity Rati o - 12m ma

0 .4 0

0 .4 6

0 .5 2

0 .5 8

Dec-

06

Mar-

07

Jun-07

Sep-

07

Dec-07

Mar -

08

Jun-

08

Sep -0

8

Dec-

08

Mar-

09

J un-09

Sep-

09

Dec-

09

Collections $K NOW - Monthly

16 00

26 00

36 00

46 00

56 00

Dec -0

6

Mar -

07

Jun-07

Sep-

07

D ec-07

Mar-

08

Jun-08

Sep-

08

Dec-

08

Mar -

09

Jun-

09

Sep -0

9

Dec-

09

L-O-C Availabilit y T rend $K - 12mm a *

52 5

92 5

132 5

172 5

212 5

Dec-

06

Mar -

07

Jun-

07

Sep-

07

Dec-

07

Mar -

08

Jun-

08

Sep-

08

Dec-

08

Mar -

09

Jun-

09

Sep-

09

Dec-

09

Payables+Payroll Paid $K NOW - Monthly-4 50 0

-4 00 0

-3 50 0

-3 00 0

-2 50 0

-2 00 0

-1 50 0

-1 00 0

Dec

- 06

Mar -

07

Jun-

07

Sep

- 07

Dec

- 07

M ar- 0

8

Jun-

08

Sep

- 08

Dec

- 08

M ar- 0

9

Jun -0

9

Sep

-09

Dec

-09

Receivab les DSO # d ays - 12m ma

5 5

7 0

8 5

10 0

11 5

13 0

Dec-

06

Mar -

07

Jun-

07

Sep-

07

Dec-

07

Mar -

08

Jun-

08

Sep-

08

Dec-

08

Mar -

09

Jun-

09

Sep-09

Dec-

09

DSO > 60 Days $Million - This Month

-2 00

13 00

28 00

43 00

58 00

Dec-

06

Mar -

07

Jun-

07

Sep-07

Dec-

07

Mar-

08

Jun-08

Sep-

08

Dec-

08

Mar -

09

Jun-

09

S ep-09

Dec-

09

Ear n & Tur n (Retur n/Invy) - 12mm a

90

95

1 00

1 05

1 10

1 15

1 20

Dec

-06

Mar

- 07

Jun- 0

7

Sep

-07

Dec

- 07

Mar- 08

Jun-0

8

Sep

-08

Dec

- 08

Mar- 09

Jun-0

9

Sep

- 09

Dec

- 09

Real C ash + LoC Avail $K N OW - Monthly *

10 060 0

1 10 01 60 02 10 0

2 60 03 10 0

3 60 04 10 04 60 0

5 10 05 60 0

Dec

- 06

Mar

- 07

Jun- 0

7

Sep- 07

Dec

- 07

Mar

-08

Jun-0

8

S ep-08

Dec

-08

Mar

-09

Jun- 0

9

Sep- 09

Dec

- 09

MeasureUp���� Dashboard

CEO’s Page 1: SOLUTIONS Customers, Volume, Costs, Expenses

1. What Causes Sales2. Bookings, Billings,

Collections, Backlog3. Headcount # & Expense $ 4. Gross Profit $ & %5. Pretax Earnings $

Measure Up ���� in Every Downturn --> Manage Up Now! Pg 1 Update 2009

CEO Up-Measures: Volume, Expenses, Profits

DRIVERS + KEY FACTORS => RESULTS

12mma Charts are How We're Doing (Up good, Down bad) -- Monthly Charts are just Where We Are Now*

V O

L U

M

E

V O

L U

M E

E

X

P E

N

S

E S

FOLLOWING ARE THE PROFITABILITY RESULTS; THE REAL BOTTOMLINES ARE CASH & CREDIT ! SEE THE NEXT PAGE, "CFO UP-MEASURES" TO KNOW HOW YOU'RE DOING IN RECESSIONS.

P

R O

F

I

T

"What Causes S ales"

Example: # Quotes - 12mma

8

9

10

11

Dec

-06

Ma

r-07

Jun

-07

Sep

-07

Dec

-07

Ma

r-08

Jun

-08

Sep

-08

Dec

-08

Ma

r-09

Jun

-09

Sep

-09

Dec

-09

Billings $K - 12mma

1,900

2,700

3,500

4,300

De c-06

Mar-

0 7

Jun-0

7

Se p-0 7

Dec-07

Ma r-0

8

Jun -0

8

Sep-08

Dec-08

Ma r-0

9

J un-09

Sep-09

De c-09

Backlog (# Projects) NOW - Monthly

5

6

7

8

9

10

11

12

De c-

06

Feb-

07

Apr

-07

Jun-

07

Aug-

07

Oct-0

7

De c-

07

Feb -0

8

Apr

-08

Jun -0

8

Aug-

08

Oct-0

8

De c-

08

F eb -0

9

Ap r-

09

J un -0

9

Aug -0

9

Oc

t-09

Dec

-09

Pretax Earning s $K - 12mma

15

25

35

45

55

65

Dec

-06

Ma

r-07

J un

-07

Sep

-07

Dec

-07

Ma

r-08

J un

-08

Sep

-08

Dec

-08

Ma

r-09

J un

-09

Sep

-09

Dec

-09

Collections $K NOW - Monthly

1600

2600

3600

4600

5600

Dec -0

6

Ma r-

07

Jun

-07

Sep

-07

Dec -0

7

Ma r-

08

Jun

-08

Sep

-08

Dec -0

8

Ma r-

09

Ju n

-09

Sep

-09

Dec -0

9

% Gross Margin - 12mma

18%

19%

20%

21%

Dec -0

6

Mar

-07

Jun

-07

Sep

-07

De

c-0 7

Mar

-08

Jun

-08

Se p

-08

De

c-0 8

Ma r-

09

Ju n

-09

Sep

-09

Dec -0

9

Gross Profit $K - 12m ma

380

480

580

680

780

Dec

-06

Feb

-07

Apr-0

7

Jun-0

7

Aug

-07

Oct-0

7

Dec

-07

Feb

-08

Ap

r-08

Jun-0

8

Aug

-08

Oct-0

8

De c

-08

Fe b

-09

Ap

r-09

J un

-09

Aug-0

9

Oc

t-09

Dec

-09

Expense Dolll ars $K (SG& A) - 12mma

$300

$450

$600

$750

De c

-06

Fe b

-07

Apr-

0 7

Ju n

-07

Aug

-07

Oct

-07

De c

-07

Fe b

-08

Apr-

08

Ju n

-08

Aug

-08

Oc t-

0 8

Dec

-08

Feb

-09

Apr-

09

Ju n

-09

Au g

-09

Oct

-09

Dec

-09

SG&A H eadcount # N OW - Monthly

12

24

36

48

60

Dec

-06

Ma r-

07

Jun-0

7

Sep

-07

Dec

-07

Mar

-08

Jun-0

8

Sep

-08

Dec

-08

Mar

-09

Jun-0

9

Sep

-09

Dec

-09

Expense Doll ars $K NOW - Monthl y

$250

$450

$650

$850

Dec

-06

F eb -0

7

Ap r-

07

J un -0

7

Aug -0

7

Oct

-07

De c-

07

Feb -0

8

Apr

-08

Jun-

08

Aug-

08

Oct

-08

Dec

-08

Feb-

0 9

Apr

-09

Jun-

0 9

Aug -0

9

Oc t-

0 9

Dec

-09

Billings $K NOW - Monthly

1600

2600

3600

4600

5600

Dec-

06

Ma r-

07

J un -0

7

Sep -0

7

Dec-

07

Mar-0

8

Jun-08

Sep -0

8

Dec -0

8

Mar-0

9

J un-09

Sep-09

Dec -0

9

Bookings $K - 12mma

1,900

2,700

3,500

4,300

Dec

-06

Mar-

07

Jun

-07

Se p

-07

Dec

-07

Mar-

08

Jun

-08

Se p

-08

De c

-08

Mar-09

Jun

-09

Se p

-09

De c

-09

CEO/COO/GM Page

���� UP your recovery!

CFO’s Page 2: SOLUTIONS Cash, Credit,and Asset Management

1. Actual cash availability2. LoC Availability & Limits 3. Receivables DSO > 904. Inventory Earn-n-Turn

Measure Up ���� in Every Downturn --> Manage Up Now! Pg 2 Update 2009

CFO Up-Measures: Cash, Credit, and Survivability

DRIVERS + KEY FACTORS => RESULTS

12mma Charts Show How We're Doing (Up good, Down bad) -- Monthly is just Where We Are Now*

C A S H N O W

C A S H T R E N D

C R E D I T

C F

Q U A L I T Y

Real Cas h (on ly) Trend $K - 12mma

1,000

1,200

1,400

1,600

1,800

Dec-06

Feb-07

Apr-07

Jun-07

Aug-07

Oct-0

7Dec -0

7Fe

b-08

Apr-0 8

J un-08

Aug-08

Oct-0

8Dec-08

Feb-09

Apr-09

Jun-09

Aug-09

Oct-0

9Dec-09

Debt:Equity Ratio NOW - Month ly

0.2 0

0.4 0

0.6 0

0.8 0

Dec-06

Ma r-0

7

J un-0

7

Sep-0

7

De c-07

Mar-

0 8

Jun-0

8

Se p-08

Dec-08

Ma r-0

9

J un-09

Sep-09

De c-09

Real Cash $K NOW - Monthly

0

600

1 200

1 800

2 400

3 000

3 600

De c-0 6

M ar-0 7

Jun-07

Sep-07

De c-0 7

M ar-0 8

Jun-0 8

Sep-08

Dec-08

M ar-0 9

Jun-0 9

Sep-09

Dec-09

L-O-C Avail $K NOW - Monthly *

2 5

52 5

102 5

152 5

202 5

252 5

Dec-06

Feb-07

Apr-07

Jun-0

7

Aug-0

7

Oct-0

7

Dec-0

7

Feb-08

Apr-08

Jun-08

Aug-08

Oct-0

8

Dec-0

8

Feb-0

9

Apr-0 9

J un-09

Aug-09

Oct-0

9

Dec-09

Debt:Equity Ratio - 12mma

0.40

0.46

0.52

0.58

Dec -06

M ar-07

Jun-07

Sep-07

Dec-07

M ar-0

8

Jun-08

Sep-08

Dec-08

Mar-09

Jun-0

9

Sep-0

9

Dec-0

9

Collections $K NOW - Month ly

1600

2600

3600

4600

5600

D ec-06

Ma r-

0 7

Jun-0 7

Sep-0 7

D ec-07

Ma r-

0 8

Jun-0 8

Sep-0 8

D ec-08

Ma r-

0 9

Jun-0 9

Sep-0 9

D ec-09

L-O -C Availab ility Trend $K - 12mma *

525

925

1325

1725

2125

Dec-0 6

Mar-0 7

Jun-0 7

Sep-07

D ec-07

Ma r-

0 8

Jun-0 8

Sep-0 8

Dec-0 8

Mar

-0 9

Jun-09

Sep-09

Dec-0 9

Payables+Payroll Paid $K NOW - Monthly

-45 00

-40 00

-35 00

-30 00

-25 00

-20 00

-15 00

-10 00

Dec -06

Ma r-0

7

Jun-07

Sep-0 7

Dec-0 7

Ma r-0

8

Jun-0 8

Sep-08

Dec-0 8

Ma r-0

9

Jun-0 9

Sep-09

Dec-0 9

Receivables DSO # days - 12mma

55

70

85

100

115

130

Dec-06

M ar-0 7

J un-07

Sep-07

D ec-07

Ma r-08

Jun-0

8

Sep-0

8

De c-08

M ar-0 9

J un-09

Sep-09

Dec-09

DSO > 60 Days $Mill ion - This Month

- 200

1 300

2 800

4 300

5 800

Dec-06

Mar-

0 7

J un-0

7

Sep-0

7

Dec-07

Ma r-0

8

Jun-0

8

Sep-08

Dec-08

Mar -0

9

Jun-0

9

Sep-09

De c-09

Earn & Turn (Return/Invy) - 12mma

9 0

9 5

10 0

10 5

11 0

11 5

12 0

Dec-06

Mar -0

7

Jun-0 7

Sep-0 7

De c-07

Ma r-0

8

Jun-0

8

Sep-0

8

De c-08

Mar-

0 9

J un-0

9

Sep-09

Dec-09

Real Cash + LoC Avail $K NOW - M onthly *

100600

11001600

2100

26003100

36004100

46005100

5600

Dec-06

M a r-07

Jun-0

7

Sep-07

Dec-07

M a r-08

Jun-0

8

Sep-08

Dec-08

M a r-09

Jun-0

9

Sep-09

Dec-09

CFO/Controller Page

MeasureUp���� Dashboard

Track D:E Ratio!

Profitable Inventory: “Earn-&-Turn”

Gross Margin(%) X Inventory Turns(x) = E-&-T

An E-&-T > 100 is profitable inventory.An E-&-T < 100 is unprofitable inventory.

Gross Margin X Inventory Turns = E-&-T20% x 6x = 120 Profitable ☺☺☺☺20% x 4x = 80 ���� Un-profitable ����

NOW…DO SOMETHING ABOUT IT = ACTION !

8

Manage Inventory Better!

YOUR INVENTORY:Increase Sales

Better AvailabilityLess Investment

IDEA, LLCHenry F. Camp, CEO

Vistage Member 10+ Years

henrycamp@ideallc.com(502) 551-2359

2 min video at: www.ideallc.com

YOUR INVENTORY:Increase Sales

Better AvailabilityLess Investment

IDEA, LLCHenry F. Camp, CEO

Vistage Member 10+ Years

henrycamp@ideallc.com(502) 551-2359

2 min video at: www.ideallc.com

Tools for ���� Price!Price ���� Quantity ����

Fees* Quality ����

Rates Knock-OffsAfter Charges (hotels) FillersChange Orders DilutionTaxation (some hidden) OctaneDevaluation % ButterfatMatrix Pricing Flow Control (Delta)Estimating Creep (Ptg) Add-OnsGood. Better, Best Hidden/UnlistedLate Charges Recovery ChargesLast Look Best LookSur-charges Dynamic PricingTrade for Payment SubstitutionWording (early-board-fee) Mix (corn!)Package Sizing (Triscuits) Measurement MethodBundle/Un-Bundle Segmented Pricing (Hilton)

* Google “Stupidest Fees” & see www.thestreet.com.

� Plan what you want to happen

� Anticipate what needs to be done

� Activate the Action Steps needed

� Always Play “What If?”

Step 4: Plan & Anticipate the FutureTool: The One-Page Business Plan

Create the one-page plan to

plug all Employees into a common direction

Your strategy will be pursued

by an Army of people

� UBP = Unique Business Proposition

� Purpose of Your Business

� Overall Goal of Your Business

� Your Strategy to Achieve Goal

1-Pg Business Plan: Key Elements

GAC GRAPHIC ARTS CENTER

UN IQ UE BU SINESS PROPOSITION

Graphic Arts Center is the leading fine color commercial printer in the United States.

W e serve Am erica's most dynamic businesses with top quality printing of advertising

l iterature, specialty catalogs and annual reports.

PURPOSE

Graphic Arts Center's purpose for being in business is to care for i ts customers'

needs before, during and after del ivery of the printed job, and to do that better

than any other printer.

GOALS

Graphic Arts Center's immediate goal is to grow to $100 mil lion in annual net

sales. We also aim to achieve a return of 25% pretax return-on-equity and 6%

pretax return-on-sales.

STRATEGY

Graphic Arts Center's strategy i s to extend its leading position in the web and

sheetfed commercial printing market in the western United States while expanding

i ts position of market leadership in commercial sheetfed printing in the Northwest.

At the sam e time, Graphic Arts Center will continue to enhance its reputation and

position nationally as the top quality catalog and annual report producer.

Our plan i s to grow by at least 20% annual ly through greater penetration of the

m arket segments we know best. We wil l continue to add to our professional

salesforce, which is the largest and best commercial printing sales organization

in America. We'll continue to use state-of-the-art technology to serve the quality

and del ivery needs of our customers. And we will continue to penetrate large

m etropolitan markets where we are not yet fully represented.

To accom pl ish this strategy, Graphic Arts Center will continue to attract, train

and retain the most talented and customer-conscious employees in the industry.

Final ly, our strategy wi ll be undertaken while always putting our customers'

needs first.

Give it to Every Employee!

� Focus on winners

� Put people in their best jobs

� Show people how their piece fits

� Exemplify service from the top

� Entice people to excel

Step 5: Place and Coach Winners

9

Tool: Key Customer-Impacting JobsHave You Got Them Right in Your Company?

“Receptionist is window into a company’s soul”Jeffrey Gitomer in the Atlanta Business Chronicle

Isn’t the receptionist really the DIRECTOR OF FIRST IMPRESSIONS? Why don’t we put the right person in this job, align compensation and recognition to motivate that person, and then support the receptionist in every way?

This clearly is a KEY CUSTOMER-IMPACTING JOBS in every business! Identify yourtop 5 customer-impacting jobs and set about getting them just right?

“We always put our Customers first!”

Then measure customers using “CSI”

Customer Satisfaction Index (CSI) EXAMPLE

HOW WELL DOES YOUR COMPANY DO FOR CUSTOMERS ON A 1 -10 SCALE.

(Ranking of the Criteria, and their possible weighting, will differ by business type)

Enter Each John Sue Dick Gina George Bobbie TOTAL

Customer's Name --> Doe Smith Brown Green Jones McGee SCORES

KEY CRITERIA:

1 - On-time Delivery 10 9 10 10 9 10 58

2 - Works 100% 9 10 9 9 10 10 57

3 - Great Experience 9 9 10 9 9 9 55

4 - Easy Find/Buy 10 10 9 10 10 10 59

5 - Psychic/Validation 9 9 10 9 10 9 56

6 - Options / Choices 9 8 9 9 9 8 52

7 - Easy Support 9 9 9 9 10 9 55

8 - Price / Value 8 6 7 8 7 7 43

TOTAL SCORES = 73 70 73 73 74 72 9.1COUNT: 1 1 1 1 1 1 CSI

CSI.xls Copyright 2003-2005 US Corporate Partners LLLP. All Rights Reserved.

“We always put our Customers first!”

Managers say 80%...Managers say 80%...Customers see 8%

Many thanks to Business Chronicles for this info.

� Implement tools to increase productivity

� Turn effective into efficient

� Don’t assume it still works now

� Look at what used to work

Step 6: Organize Yourself and Others

Tool: Company Calendar Organizes Others

Help people turn effective into efficient.Get people to manage their own time.

People need eight things in their jobs:

� Compensation

� Recognition

� Fun

� Personal growth

� Challenge

� Convenience

� Communication

� Security

Step 7: Celebrate Successes!

10

Tool: Give People What They Need

� Compensation: Match Timing to Results

� Recognition: Recognition Buck$ & Notes Home

� Fun: July 4th Surprise Picnic Bags & “CFO”

� Personal Growth: Give Great Books (CEO Tools)

� Challenge: Jointly Set Big Audacious Goals

� Convenience: Change hours, Telecommute

� Communication: Walk Your 4 Corners

� Security: Talk about It Now

Celebrate with your people frequentlyTool: Recognition Buck$

Get all employees to use these every month!

Name of Your Company, Inc.

Recognition Buck$©

Issued To: ____________________________________________

From: ____________________________________________

Date: ____________________________________________

For / Notes:____________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

______________________________________________________

Copy right © 2001-2003 Corporate Partners Inc. All Rights Reserved.

People Celebrating Gets Result$

Celebrate the Results = ☺☺☺☺ + $

CASH MANAGER

Tool!

Don’t Grow

Without It!

Cash Days > 28Day/Week Inflow Outflow Balance Inflow Outflow Balance

Balance 217,558.63 217,558.63

Monday 716.63 0.00 218,275.26 5,734.00 223,292.63

Tuesday 1,433.26 0.00 219,708.52 1,083.72 224,376.35

Wednesday 2,149.89 0.00 221,858.41 11,567.02 235,943.37

Thursday 4,299.78 0.00 226,158.20 0.00 235,943.37

Friday 8/9 5,733.04 42,862.91 189,028.33 48,498.89 284,442.26

Est 8/16/02 129,635.97 141,671.17 176,993.13

Est 8/23/02 78,718.00 176,540.88 79,170.25

Est 8/30/02 23,855.52 37,839.76 65,186.01

Est 9/06/02 10,493.56 129,616.00 -53,936.43

Est 9/13/02 81,815.00 57,125.92 -29,247.35

Est 9/20/02 0.00 204,991.16 -234,238.51

Est 9/27/02 0.00 32,265.50 -266,504.01

Est after 9/27 399,533.53 -666,037.54

Cash Days > 34 Wk Ended Actual Cash

Day/Week Inflow Outflow Balance Date Cash $ Days*

Balance 284,442.26 06/30/02 133,487.18 17

Monday 27,237.35 7,426.88 304,252.73 07/05/02 198,355.62 21

Tuesday 20,428.01 0.00 324,680.75 07/12/02 119,007.06 27

Wednesday 10,214.01 0.00 334,894.75 07/19/02 195,534.81 25

Thursday 6,809.34 0.00 341,704.09 07/26/02 312,168.95 35

Friday 8/16 3,404.67 180,036.09 165,072.67 08/02/02 217,558.63 28

Est 8/23/02 133,557.14 159,363.29 139,266.52 08/09/02 284,442.26 34

Est 8/30/02 111,967.24 177,425.70 73,808.06

Est 9/06/02 76,588.75 58,914.67 91,482.14

Est 9/13/02 27,390.40 206,135.21 -87,262.67

Est 9/20/02 1,000.00 32,265.50 -118,528.17

Est 9/27/02 45,927.00 105,769.60 -178,370.77

Est 10/4//02 156,021.00 51,661.97 -74,011.74

Est after 10/4 376,003.93 -450,015.67 8/09/02 LoC Limit $500,000

8/09/02 LoC Avail $87,500

ABC Company, Inc. Confidential Prepared by KWK

8-9-02 FRIDAY 4:45 PM

for NEXT w eek ended August 16, 2002 Summary & Key Cash Indicators

for the w eek ended August 9, 2002

Actual Cash Headroom

for the week ended August 9, 2002

Projected Cash Headroom

ABC Company, Inc.

Daily Cash Report and Weekly Re-Forecastfor the week ended August 9, 2002

Projected Cash Headroom

Don’t Grow

Without It!

Don’t Grow

Without It!

Manage A/R Better!Over 90 Days (%) Trailing Twelve Months Consolidated

8.0%

9.0%

10.0%

11.0%

12.0%

13.0%

14.0%

15.0%

Ju l-0 5 Aug -05 Se p-05 Oct -0 5 Nov-0 5 De c-05 J an-0 6 Fe b-06 Mar-06 Apr-06 May-06 J un-0 6 J ul -06 Au g-06 Sep -0 6 Oct -06 No v-0 6 Dec-0 6 Jan -07 F eb -0 7 Mar-07 Ap r-0 7 May -0 7 Jun -07 Jul -07 Au g-07 Sep -07 Oct -07 Nov-07 Dec -07 Ja n-08 Feb -08 Ma r-0 8 Apr-08 Ma y-08 Ju n-08 Ju l-0 8

Days Sales Outstanding Consolidated

49.0

50.0

51.0

52.0

53.0

54.0

55.0

Jul-0

4

Sep-

04

Nov-04

Jan-0

5

Mar

-05

May-

05

Jul-0

5

Sep-

05

Nov-05

Jan-0

6

Mar

-06

May-

06

Jul-0

6

Sep-0

6

Nov-

06

Jan-0

7

Mar-

07

May -0

7

Jul-0

7

Sep-0

7

Nov-

07

Jan-0

8

Mar

-08

May-

08

Jul-0

8

Month Year

Da

ys

Total Receivables up just 10%,Those Over-90-Days up a whopping 50%!Early action on high risk A/R: “WalkingBear!”

+10% +50%

Your Impending

Cash Crunch?

BUSINESSES Scared ����

Many Thanks to: Business Week & Their Sources

ANYONE HAVE A Prompt-pay discount?

GREAT Tool from WalkingBear: Prompt Pay Rebate!

11

SummaryTop Ten Tools

1. W-G-M-G-D

2. Key Customer-Impacting Jobs

3. Big Audacious Goals

4. One-Page Business Plan

5. Cash Manager Tool

6. Trailing 12-Month Chart

7. What Causes Sales (5-charts)

8. CEO/Mgr’s Monthly Letter & W4C

9. Regular Recognition & Celebration

10. Measure Up� Dashboard ( to “Recover!” )

Tool: WGMGD!Tool: Tool: WGMGD!WGMGD!

1. Set Goals jointly with Your People

2. Communicate and Build Trust

3. Track and Feedback Interim Results

1. Set Goals jointly with Your People

2. Communicate and Build Trust

3. Track and Feedback Interim Results

The Manager’s Best Tool = 3 StepsThe ManagerThe Manager’’s Best Tool = 3 Stepss Best Tool = 3 Steps

��������

“We always put our Customers first!”“We always put our Customers first!”

Then measure customers using “CSI”Then measure customers using “CSI”

C us tome r Sa tis fa ction Inde x (CSI) EX AMPLE

HOW WELL D OES YO UR C OMPAN Y DO FO R CU STOMERS O N A 1 -10 S CALE.

(Rank ing of the C riteria, and their poss ible weighting, will di ffer by bus iness type)

Enter Each John Sue Dick G ina George B obbie TO TAL

Customer's Name --> Doe Smith Brown Green Jones McGee SCO RES

KEY CR ITE RIA:

1 - O n- time Delivery 10 9 10 10 9 10 58

2 - Works 100% 9 10 9 9 10 10 57

3 - G reat Experience 9 9 10 9 9 9 55

4 - Easy Find/Buy 10 10 9 10 10 10 59

5 - Psychic/Validation 9 9 10 9 10 9 56

6 - O ptions / Choices 9 8 9 9 9 8 52

7 - Easy Support 9 9 9 9 10 9 55

8 - Price / Value 8 6 7 8 7 7 43

TO TAL SCO RES = 73 70 73 73 74 72 9.1

COU NT: 1 1 1 1 1 1 CS I

CSI.xl s Cop yri ght 20 03-2 00 5 US Co rpo rate Partne rs LL LP. Al l Rig hts Re serv ed .

Available at www.ceotools.com

Examples of Big Audacious GoalsExamples of Big Audacious GoalsExamples of Big Audacious Goals

GAC Sheetfed 2x in 2 yrs $12M � $24MActual results $23.9M: we “failed”

Snapper ’91 Actual NS = $165M, PTL = ($54M)

’92 BAG NS $250M, PTE $20M’92 Actual NS = $248M, PTE = $13.7M

Gosh, we failed again!

GAC GAC SheetfedSheetfed 2x in 2 yrs $12M 2x in 2 yrs $12M �� $24M$24MActual results $23.9M: we Actual results $23.9M: we ““failedfailed””

Snapper Snapper ’’91 Actual NS = $165M, PTL = 91 Actual NS = $165M, PTL = ($54M)($54M)

’’92 BAG NS $250M, PTE $20M92 BAG NS $250M, PTE $20M

’’92 Actual NS = $248M, PTE = $13.7M 92 Actual NS = $248M, PTE = $13.7M

Gosh, we failed again!Gosh, we failed again!WOW!WOW!

GAC GRAPHIC ARTS CENTER

UNIQUE BUSINESS PROPOSITION

Gra phic Arts Center is the leading fine color commercial printer in th e United Sta tes.

We serve America's mo st dynamic b usinesses with top quality prin ting of advertising

literature, spe cialty c atalogs and a nnual re ports.

PURPOSE

Gra phic Arts Center's purpo se for being in b usiness is to care for its customers'

needs before, during a nd afte r d elive ry of the printed jo b, and to do th at b etter

than any other printer.

GOALS

Gra phic Arts Center's immediate g oal is to gro w to $100 millio n in annu al net

sales. We also aim to ach ieve a return of 25% pretax return -on-equity and 6 %

pretax return -on-sales.

STRATEGY

Gra phic Arts Center's strategy is to exte nd its lea ding po sition in the web an d

sheetfed commerc ial p rintin g marke t in the western United State s while expanding

its position of mark et leadership in co mmercia l sheetfed printing in the Northwest.

At the same time, Graphic Arts Cente r w ill continue to enha nce its reputation and

position nationally as th e to p quality catalo g and annua l report prod ucer.

Ou r p lan is to gro w by at least 20% annually through g reater penetra tion of the

mark et se gmen ts we know best. We will co ntinue to a dd to our professional

salesforce, whic h is the large st an d best commercial printing sales organization

in America. We'll continue to use state-of-the-art tec hnolo gy to serve the qu ality

and delivery needs of our customers. And we will con tinue to pe netrate larg e

metro politan ma rkets where we are n ot ye t fully represente d.

To acc omplish this strate gy, Gra phic Arts Center will contin ue to attract, train

and retain the mo st talented and c ustomer-conscious emp loyees in th e industry.

Fina lly, our strategy will be und ertaken wh ile a lways putting our customers'

needs first.

Cash Days > 28

Day/Week Inflo w Outflow Balance Inflow Outflow BalanceBalance 217,558.63 217,558.63

Monday 716.63 0.00 218,275.26 5,734.00 223,292.63

Tuesday 1,433.26 0.00 219,708.52 1,083.72 224,376.35

Wednesday 2,149.89 0.00 221,858.41 11,567.02 235,943.37

Thursday 4,299.78 0.00 226,158.20 0.00 235,943.37

Friday 8/9 5,733.04 42,862.91 189,028.33 48,498.89 284,442.26

Est 8/16/02 129,635.97 141,671.17 176,993.13

Est 8/23/02 78,718.00 176,540.88 79,170.25Est 8/30/02 23,855.52 37,839.76 65,186.01

Est 9/06/02 10,493.56 129,616.00 -53,936.43

Est 9/13/02 81,815.00 57,125.92 -29,247.35

Est 9/20/02 0.00 204,991.16 -234,238.51

Est 9/27/02 0.00 32,265.50 -266,504.01

Est after 9/27 399,533.53 -666,037.54

Cash Days > 34 W k Ended Actu al Cash

Day/Week Inflo w Outflow Balance Date Cash $ Days*

Balance 284,442.26 06/30/02 133,487.18 17

Monday 27,237.35 7,426.88 304,252.73 07/05/02 198,355.62 21

Tuesday 20,428.01 0.00 324,680.75 07/12/02 119,007.06 27

Wednesday 10,214.01 0.00 334,894.75 07/19/02 195,534.81 25

Thursday 6,809.34 0.00 341,704.09 07/26/02 312,168.95 35

Friday 8/16 3,404.67 180,036.09 165,072.67 08/02/02 217,558.63 28

Est 8/23/02 133,557.14 159,363.29 139,266.52 08/09/02 284,442.26 34

Est 8/30/02 111,967.24 177,425.70 73,808.06

Est 9/06/02 76,588.75 58,914.67 91,482.14

Est 9/13/02 27,390.40 206,135.21 -87,262.67

Est 9/20/02 1,000.00 32,265.50 -118,528.17

Est 9/27/02 45,927.00 105,769.60 -178,370.77

Est 10/4/ /02 156,021.00 51,661.97 -74,011.74

Est after 10/4 376,003.93 -450,015.67 8/09/02 Lo C Limit $500,000

8/09/02 LoC Avail $87,500

ABC Company, Inc. Conf ident ial Prepared by KWK

8-9-02 F RIDAY 4:45 PM

for NEXT wee k end ed Au gust 16, 2002 Summary & Key Cash Indicators

for the we ek e nded August 9, 2002

Actual Cash Head room

for the w eek e nded August 9, 2002

Projected Cash Hea droom

ABC Company, Inc.Daily Cash Report and Weekly Re-Forecast

for the week ended August 9, 2002

Projected Cash Hea droom

GUARANTEE INSURANCE RESOURCES TO: All Employees FROM: Kraig Kramers SUBJ: "Getting to Know You" DATE: January 9, 1995 It 's a pleasure to join GIR and I look forward to getting to know each of you and learning a lot about GIR's business from you. Sheri will contact you to set up individual meetings so that we can get to know each other. Because there's only one of me and many of you, these initial meetings will need to be short. To make the meetings more effective, let me ask that you think in advance about what GIR and its people can do to improve what our customers receive in terms of product, response, communication, service and anything else of value or importance to them. I'm also interested in any other thoughts or input you may have on any subject.

It 's the beginning of a New Year and a time for setting goals. During January, GIR's management will be looking very hard at where we're headed, how the market is changing, and how to improve the outcome for the company in 1995 and beyond. We'll also be setting goals in addition to the obvious ones for the year. Your input and thoughts about GIR's future are very important and are encouraged both now and anytime. GIR's Advisory Committee, comprised mainly of client TPAs, meets this week to provide specific input to us on what they would like to see from GIR in the future. Our immediate goal is to increase written premiums by 20%, month-by-month, over last year. Since we haven’t focused on this target quite this way, it may take a few months for us to get on track. We'll keep you informed as we move along, and we'll also let you know as our review of the market and strategies come into better focus. As of right now, we're running ahead of last January and we're approaching the desired 20% gain for the month. For those of you who are making this happen, THANK YOU and keep up the great work! For everyone else, let's dive in and support the effort to beat the $14.4 million underwriting goal for January. Since it 's the first month of a new year, now's the time to get ahead rather than struggling to catch up later in the year. Every little bit of extra effort somehow counts bigger in January, so give it your very best shot!

Measure Up ���� in Every Downturn --> Manage Up Now! Pg 2 Update 2009

CFO Up-Measures: Cash, Credit, and Survivability

DRIVERS + KEY FACTORS => RESULTS

12mma Charts Show How W e're Doing (U p good, Down bad) - - Monthly is just W here W e A re Now*

C A S H

N O W

C A S H T R E N D

C R E D I T

C F

Q U A L I

T Y

Real Cash (only) Trend $K - 12mma

1, 000

1, 200

1, 400

1, 600

1, 800

Dec- 06Feb- 07A

pr- 07Jun-0

7Aug-0

7O

ct -07

Dec- 07Feb- 08A

pr- 08Ju

n -08

A ug-08

Oct -0

8Dec- 08Feb- 09A

pr- 09Jun- 09A ug-0

9O

ct -09

Dec-09

Debt:Equity Ratio NOW - Monthly

0 .2 0

0 .4 0

0 .6 0

0 .8 0

D ec-06

Mar -07

Jun-07

Sep- 07

Dec- 07

M ar-08

Jun-08

Sep-08

Dec- 08

M ar-09

Jun- 09

S ep-09

Dec-09

Real Cash $K NOW - Mont hly

0

60 0

120 0

180 0

240 0

300 0

360 0

D ec-06

Mar -07

Jun- 07

Sep- 07

D ec-07

Mar -08

Jun- 08

Sep- 08

D ec-08

Mar - 09

Jun- 09

Sep- 09

Dec-09

L-O-C Avail $K NOW - Mon thly *

2 5

52 5

102 5

152 5

202 5

252 5

Dec-0

6

Feb-07

Apr - 07

Jun- 07

Aug -07

Oct -07

Dec- 07

Feb- 08

A pr- 08

Jun-0

8

Aug-08

Oct - 08

Dec- 08

Feb- 09

Apr -09

Jun-09

Aug- 09

O ct- 09

Dec- 09

Debt:E quity Ratio - 12mma

0.40

0.46

0.52

0.58

Dec-

06

Mar -

07

Jun-

07

Sep-

07

Dec-

07

Mar-

08

Jun -0

8

Sep -0

8

D ec-08

Mar -

09

Jun-

09

Sep-

09

Dec-

09

Collections $K NOW - Mont hly

1 600

2 600

3 600

4 600

5 600

Dec

-06

Mar

- 07

Jun- 0

7

Sep

-07

Dec

- 07

Mar- 08

Jun -08

Sep

-08

Dec

- 08

Mar- 09

Jun-0

9

Sep

- 09

Dec

- 09

L- O-C Availability Trend $K - 12mma *

5 25

9 25

13 25

17 25

21 25

Dec-0

6

Mar -

07

Jun-

07

Sep -07

D ec-07

Mar -

08

Jun-

08

Sep- 0

8

D ec-08

Mar -09

Jun-

09

Sep- 0

9

Dec- 0

9

Payables+Payroll Pa id $K NOW - M onthly

-45 00

-40 00

-35 00

-30 00

-25 00

-20 00

-15 00

-10 00

Dec -0

6

Mar-

07

Jun-

07

Sep-

07

D ec-07

Mar -

08

Jun-

08

Sep-

08

Dec-

08

Mar -

09

Jun-

09

Sep-

09

Dec-

09

Receivab les DS O # d ays - 12mma

55

70

85

1 00

1 15

1 30

Dec-06

Mar - 07

Jun- 07

Sep -07

Dec-07

Mar - 08

Jun- 08

Sep- 08

Dec-08

Mar -09

Jun- 09

Sep- 09

Dec- 09

DS O > 60 D ays $Million - This Month

-200

1 300

2 800

4 300

5 800

Dec- 06

M ar- 07

Ju n-07

S ep-07

D ec-07

Mar -08

Jun-08

Sep-08

Dec- 08

Mar - 09

Jun- 09

Sep- 09

Dec- 09

E ar n & Turn (Retur n/Invy) - 12mma

9 0

9 5

10 0

10 5

11 0

11 5

12 0

D ec-06

Mar -07

Jun-07

Sep-07

Dec-07

Mar -08

Jun-08

Sep-08

Dec-08

Mar -09

Jun-09

Sep- 09

Dec- 09

Real Cash + LoC Avail $K NOW - M onthly *

1 00

6 0011 00

16 0021 00

26 0031 00

36 0041 00

46 0051 00

56 00

D ec-06

Mar- 07

Jun- 07

Sep- 07

Dec- 07

Mar -0

8

Ju n-08

Sep- 08

Dec- 08

Mar - 09

Jun- 09

S ep-09

Dec -09

So…RUN YOUR COMPANY DIFFERENTLY:

USE CEO Tools

Kraig W. KramersCopyright © 2012 Corporate Partners Inc.

Version 2-6-12

www.ceotools.com

Your Tool Finder

Just go to www.ceotools.com

click on

NEW TOOLS CATALOG

A FEW RECENT ARTICLES:

1. Webinar KeyPoints (recession remedies)

2. Timely Cashflow: 6 Keys to Collect Now

3. Concentrate on Cash, Corral Credit

4. Tips for Getting More Business

5. Recovery Tools Revisited

6. Your Website More Volume: StomperNet

7. Free MeasureUp� Tools

8. Recession Tool: Collect $ Receivables

9. Recession Tool: Asset & Cost Management

Implementation TIPSat www. ceotools.com / blog

BLOG

Implement just one tool each month!

Your business Card = an emailed“12 Seasons of Business” tool monthly!

Show Me the Money……and the Smiles!

Very Best wishes using CEO Tools!

Show Me the Money…and the Smiles!

THANK YOU