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Page 1 Front Page Page 5 Thrift Segment Analysis Page 9 Market Share
Page 2 Stocks & Bonds Page 6 Core Segment Analysis Page 10 Perceptual Map
Page 3 Financial Summary Page 7 Nano Segment Analysis Page 11 HR/TQM Report
Page 4 Production Analysis Page 8 Elite Segment Analysis

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

Print

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Round 1
Dec. 31 2022 Prakhar
Report Gupta FABMC202100105

Andrews Baldwin Chester

Prakhar Gupta FABMC202100105

Digby

Selected Financial Statistics

Andrews Baldwin Chester Digby

ROS -10% 3.1% 7.8% 3.1%

Asset Turnover 1.07 0.75 1.55 0.87

ROA -10.7% 2.3% 12.1% 2.7%

Leverage (Assets/Equity) 1.5 2.4 1.8 2.6

ROE -15.7% 5.6% 21.8% 7.2%

Emergency Loan $0 $0 $0 $0

Sales $149,540,628 $111,188,308 $147,422,298 $141,867,124

EBIT ($19,180,383) $15,339,343 $22,088,274 $18,646,979

Profits ($15,019,676) $3,436,101 $11,468,845 $4,443,356

Cumulative Profit ($15,019,676) $3,436,101 $11,468,845 $4,443,356

SG&A / Sales 17.1% 13.4% 8.9% 9.5%

Contrib. Margin % 21.5% 37.1% 32.4% 31.6%

Percent Of Sales $ Market Share

125%

Digby
Andrews
25.8 %
100% 27.2 %

Other
SGA
75% Depr
Var Cos
Profit

50%

25%

0%

Baldwin
-25% Chester 20.2 %
Andrews Baldwin Chester Digby 26.8 %

Market Share information is provided on Page 7.

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Prakhar Gupta Round 1
Stocks & Bonds FABMC202100105 Dec. 31 2022
Stock Market Summary

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

Andrews $46.72 ($48.99) 2,461,234 $115 $38.83 ($6.10) $0.00 0.0% -7.7

Baldwin $43.83 ($9.32) 2,253,729 $99 $27.01 $1.52 $0.00 0.0% 28.7

Chester $63.26 $8.28 1,880,502 $119 $27.92 $6.10 $3.45 5.5% 10.4

Digby $37.52 ($7.19) 2,630,031 $99 $23.61 $1.69 $0.00 0.0% 22.2

Closing Stock Price Andrew

Baldwin
$100
Chester
Digby

$80

$60

$40

$20

$0
2017 2018 2019 2020 2021 2022 2023 2024 2025

Bond Market Summary

Company Series# Face Yield Close$ S&P

Andrews

13.5S2023 $11,300,000 13.2% 102.34 AA

11.2S2028 $8,837,000 11.1% 101.27 AA

11.9S2029 $7,072,000 11.4% 104.73 AA

11.4S2032 $5,000,000 11.1% 102.96 AA

Baldwin

13.5S2023 $11,300,000 13.5% 99.91 CC

11.2S2028 $8,635,154 12.4% 90.56 CC

12.4S2029 $5,826,767 13.1% 94.79 CC

11.9S2031 $15,600,517 13.0% 91.47 CC

13.1S2032 $17,807,701 13.5% 97.35 CC

Chester

13.5S2023 $11,300,000 13.3% 101.16 BB

11.1S2030 $2,507,689 11.7% 94.57 BB

11.2S2031 $5,667,039 11.8% 94.71 BB

12.0S2032 $1,377,083 12.1% 98.88 BB

Digby

13.5S2023 $11,300,000 13.5% 99.65 CC

11.3S2028 $10,417,600 12.6% 89.86 CC

12.5S2029 $14,665,611 13.3% 93.98 CC

12.5S2030 $7,969,218 13.4% 93.48 CC

12.5S2031 $9,570,210 13.4% 93.05 CC

13.4S2032 $14,272,791 13.8% 97.38 CC

Next Year's Prime Rate 8.5%

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Prakhar Gupta Round 1
Financial Summary FABMC202100105 Dec. 31 2022

Cash Flow Statement Survey

Andrews Baldwin Chester Digby
Cash flows from operating activities
Net Income (Loss) ($15,020) $3,436 $11,469 $4,443
Adjustment for non-cash items:
Depreciation $8,451 $9,887 $6,264 $11,837
Extraordinary gains/losses/writeoffs $0 $0 $0 $0
Changes in current assets and liabilities:
Accounts payable $2,772 ($118) $1,218 $105
Inventory $16,706 $133 $2,804 $7,986
Accounts receivable $1,156 $616 ($2,280) ($823)
Net cash from operations $14,066 $13,953 $19,475 $23,549
Cash flows from investing activities
Plant improvements (net) ($56,544) ($40,900) ($9,580) ($34,660)
Cash flows from financing activities
Dividends paid $0 $0 ($6,489) $0
Sales of common stock $39,260 $4,285 $0 $2,874
Purchase of common stock $0 $0 ($1,608) $0
Cash from long term debt issued $5,000 $17,808 $1,377 $14,273
Early retirement of long term debt $0 $0 $0 $0
Retirement of current debt ($15,717) ($25,500) ($18,440) ($29,274)
Cash from current debt borrowing $0 $21,716 $13,962 $25,256
Cash from emergency loan $0 $0 $0 $0
Net cash from financing activities $28,543 $18,309 ($11,198) $13,129
Net change in cash position ($13,935) ($8,638) ($1,303) $2,018

Balance Sheet Survey

Andrews Baldwin Chester Digby
Cash $18,291 $23,940 $16,176 $34,568
Accounts Receivable $12,291 $9,139 $12,117 $11,660
Inventory $8,974 $6,233 $14,170 $2,158
Total Current Assets $39,556 $39,311 $42,463 $48,387
Plant and equipment $153,368 $165,300 $93,960 $177,560
Accumulated Depreciation ($52,861) ($57,176) ($41,287) ($63,104)
Total Fixed Assets $100,507 $108,124 $52,673 $114,456
Total Assets $140,063 $147,436 $95,136 $162,842

Accounts Payable $12,289 $5,678 $7,819 $7,303

Current Debt $0 $21,716 $13,962 $25,256
Total Current Liabilities $12,289 $27,394 $21,781 $32,559
Long Term Debt $32,209 $59,170 $20,852 $68,195
Total Liabilities $44,498 $86,564 $42,633 $100,754
Common Stock $51,341 $18,667 $8,801 $27,549
Retained Earnings $44,225 $42,205 $43,702 $34,539
Total Equity $95,566 $60,872 $52,503 $62,088
Total Liabilities & Owner's Equity $140,063 $147,436 $95,136 $162,842

Income Statement Survey

Andrews Baldwin Chester Digby
Sales $149,541 $111,188 $147,422 $141,867
Variable Costs (Labor, Material, Carry) $117,459 $69,967 $99,631 $97,103
Contribution Margin $32,082 $41,221 $47,791 $44,764
Depreciation $8,451 $9,887 $6,264 $11,837
SGA (R&D, Promo, Sales, Admin) $25,598 $14,891 $13,096 $13,422
Other (Fees, Writeoffs, TQM, Bonuses $17,213 $1,105 $6,343 $857
EBIT ($19,180) $15,339 $22,088 $18,647
Interest (Short term, Long term) $3,927 $9,945 $4,084 $11,672
Taxes ($8,088) $1,888 $6,302 $2,441
Profit Sharing $0 $70 $234 $91
Net Profit ($15,020) $3,436 $11,469 $4,443

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Prakhar Gupta Round 1
Production Analysis FABMC202100105 Dec. 31 2022

Production Capacity

Andrews

Baldwin

Chester

Digby

0 500 1,000 1,500 2,000 2,500 3,000 3,500 4,000 4,500 5,000 5,500 6,000 6,5

Capacity Production

Andrews Baldwin Chester Digby

Units Produced 4,805 4,654 4,050 5,941

Production Information
Primary Units Unit Revision Age Pfmn Size Material Labor Contr. 2nd Shift & Automation Next Capacity Next Plant
Name Segment Sold Inventory Date Dec.31 MTBF Coord Coord Price Cost Cost Marg. Overtime Round Round Utiliz.

Abby Thrift 1,434 0 2/11/2023 6.1 20000 6.7 13.3 $18.00 $7.09 $6.49 16% 0% 7.0 1,130 60%

Alan Core 2,026 0 8/18/2022 1.8 16000 10.1 9.9 $22.00 $9.10 $9.33 12% 71% 8.0 1,200 165%

Apple Nano 1,182 47 4/30/2022 1.4 18000 12.1 5.7 $35.00 $12.61 $10.27 31% 37% 6.0 828 133%

Ate Elite 1,080 315 3/4/2022 2.1 20000 14.2 8.0 $35.00 $13.08 $10.89 26% 71% 4.0 814 165%

Acore 0 0 3/7/2023 0.0 0 0.0 0.0 $0.00 $0.00 $0.00 0% 0% 8.0 700 0%

Bat Thrift 1,359 0 6/28/2022 2.5 14000 8.0 12.0 $19.00 $6.93 $2.58 51% 35% 9.0 1,250 134%

Beetle Core 1,846 0 12/7/2022 1.1 16000 10.4 9.6 $21.00 $9.87 $5.43 29% 61% 7.0 1,500 159%

Bill Nano 806 147 12/17/2022 1.1 18000 12.3 5.6 $30.00 $13.41 $5.92 35% 7% 6.0 800 106%

Boat Elite 660 167 12/18/2022 1.1 20000 14.7 7.6 $34.00 $14.22 $6.90 37% 0% 5.0 800 87%

Best 0 0 4/1/2023 0.0 0 0.0 0.0 $0.00 $0.00 $0.00 0% 0% 7.0 500 0%

Camp Nano 1,213 0 12/1/2022 1.6 23000 11.5 6.6 $31.00 $13.95 $9.68 26% 100% 5.0 800 198%

Cent Elite 949 135 1/4/2023 2.9 25000 13.6 8.6 $35.00 $14.61 $8.80 32% 36% 5.0 700 134%

Clack Nano 1,016 235 10/17/2022 1.1 23000 13.0 5.0 $37.00 $15.44 $8.38 35% 18% 5.5 850 116%

Cone Elite 1,001 229 10/17/2022 1.1 25000 15.0 7.0 $39.00 $16.04 $8.00 37% 5% 5.5 950 104%

Dart Thrift 1,917 0 4/11/2023 3.8 17000 7.8 12.2 $18.00 $7.63 $4.37 33% 62% 8.5 1,050 160%

Deft Thrift 2,013 0 4/11/2023 3.6 17000 8.0 12.0 $18.00 $7.83 $4.20 32% 40% 8.5 1,250 139%

Duck Core 1,225 60 11/19/2022 1.2 18000 11.2 8.2 $27.00 $11.55 $6.80 33% 28% 7.8 1,050 127%

Don Core 1,410 57 11/17/2022 1.2 20000 12.0 8.8 $27.00 $12.25 $7.11 29% 47% 7.8 1,250 146%

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Prakhar Gupta Round 1
Thrift Market Segment Analysis FABMC202100105 Dec. 31 2022

Thrift Statisitcs Accessibility Thrift

Total Industry Unit Demand 5,667

Actual Industry Unit Sales 5,583

Andrews
Segment % of Total Industry 26.7%

Next Year's Segment Growth Rate 11%

Baldwin
Thrift Customer Buying Criteria
Expectations Importance

1. Price $14.00 - 26.00 55%

Chester
2. Reliability MTBF 14000-20000 20%

3. Ideal Position Pfmn 8.0 Size 12.0 15%

4. Age Ideal Age = 3.0 10%

Digby

0% 20% 40% 60% 80% 1

Perceptual Map For Thrift Actual vs Potential Market Share Thrift

20 50%

18

16 40%

14 Abby
Dart
Deft
Bat 30%
12
Alan
Size

10 Beetle
Don
Duck 20%
8

6
10%
4

2
0%
0 Andrews Baldwin Chester Digby
0 2 4 6 8 10 12 14 16 18 20
Performance Actual Potential

Top Products in Thrift Segment

Market Units Sold to Revision Stock Pfmn Size List Age Promo Cust. Sales Cust. Dec. Cust.
Name Share Seg Date Out Coord Coord Price MTBF Dec.31 Budget Awareness Budget Accessibility Survey

Abby 25% 1,378 2/11/2023 YES 6.7 13.3 $18.00 20000 6.11 $2,000 98% $3,000 84% 47

Deft 22% 1,233 4/11/2023 YES 8.0 12.0 $18.00 17000 3.56 $1,150 69% $1,000 64% 37

Dart 22% 1,230 4/11/2023 YES 7.8 12.2 $18.00 17000 3.76 $1,150 68% $1,000 64% 36

Bat 17% 925 6/28/2022 YES 8.0 12.0 $19.00 14000 2.48 $1,000 56% $1,000 72% 24

Alan 8% 421 8/18/2022 YES 10.1 9.9 $22.00 16000 1.8 $2,000 98% $3,000 84% 12

Beetle 7% 392 12/7/2022 YES 10.4 9.6 $21.00 16000 1.11 $1,000 56% $1,800 72% 5

Duck 0% 5 11/19/2022 11.2 8.2 $27.00 18000 1.16 $1,150 68% $700 64% 0

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Prakhar Gupta Round 1
Core Market Segment Analysis FABMC202100105 Dec. 31 2022

Core Statisitcs Accessibility Core

Total Industry Unit Demand 7,351

Actual Industry Unit Sales 7,351

Andrews
Segment % of Total Industry 34.7%

Next Year's Segment Growth Rate 10%

Baldwin
Core Customer Buying Criteria
Expectations Importance

1. Price $20.00 - 32.00 46%

Chester
2. Age Ideal Age = 2.0 20%

3. Reliability MTBF 16000-22000 18%

4. Ideal Position Pfmn 10.4 Size 9.6 16%

Digby

0% 20% 40% 60% 80% 1

Perceptual Map For Core Actual vs Potential Market Share Core

20 50%

18

16 40%

14 Abby
Dart
Deft
Bat 30%
12
Alan
Size

10 Beetle
Don Cent
Duck 20%
8 Boat
Camp
6 Bill
10%
4

2
0%
0 Andrews Baldwin Chester Digby
0 2 4 6 8 10 12 14 16 18 20
Performance Actual Potential

Top Products in Core Segment

Market Units Sold to Revision Stock Pfmn Size List Age Promo Cust. Sales Cust. Dec. Cust.
Name Share Seg Date Out Coord Coord Price MTBF Dec.31 Budget Awareness Budget Accessibility Survey

Alan 22% 1,605 8/18/2022 YES 10.1 9.9 $22.00 16000 1.8 $2,000 98% $3,000 88% 61

Beetle 20% 1,454 12/7/2022 YES 10.4 9.6 $21.00 16000 1.11 $1,000 56% $1,800 63% 39

Don 14% 1,046 11/17/2022 12.0 8.8 $27.00 20000 1.18 $1,150 68% $700 69% 22

Duck 13% 923 11/19/2022 11.2 8.2 $27.00 18000 1.16 $1,150 68% $700 69% 18

Deft 11% 780 4/11/2023 YES 8.0 12.0 $18.00 17000 3.56 $1,150 69% $1,000 69% 15

Dart 9% 687 4/11/2023 YES 7.8 12.2 $18.00 17000 3.76 $1,150 68% $1,000 69% 11

Bat 6% 434 6/28/2022 YES 8.0 12.0 $19.00 14000 2.48 $1,000 56% $1,000 63% 13

Camp 5% 347 12/1/2022 YES 11.5 6.6 $31.00 23000 1.63 $1,250 77% $900 20% 2

Abby 1% 56 2/11/2023 YES 6.7 13.3 $18.00 20000 6.11 $2,000 98% $3,000 88% 0

Bill 0% 15 12/17/2022 12.3 5.6 $30.00 18000 1.05 $1,000 57% $900 63% 0

Cent 0% 3 1/4/2023 13.6 8.6 $35.00 25000 2.91 $1,250 77% $900 20% 0

Boat 0% 2 12/18/2022 14.7 7.6 $34.00 20000 1.07 $1,000 57% $1,200 63% 0

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Prakhar Gupta Round 1
Nano Market Segment Analysis FABMC202100105 Dec. 31 2022

Nano Statisitcs Accessibility Nano

Total Industry Unit Demand 4,163

Actual Industry Unit Sales 4,163

Andrews
Segment % of Total Industry 19.6%

Next Year's Segment Growth Rate 14%

Baldwin
Nano Customer Buying Criteria
Expectations Importance

1. Ideal Position Pfmn 12.3 Size 5.4 35%

Chester
2. Price $28.00 - 40.00 27%

3. Age Ideal Age = 1.0 20%

4. Reliability MTBF 18000-24000 18%

Digby

0% 20% 40% 60% 80% 1

Perceptual Map For Nano Actual vs Potential Market Share Nano

20 50%

18

16 40%

14

30%
12
Size

10
Don Cent
Duck Ate 20%
8 Boat
Cone
Camp
Apple
Bill
6 Clack
10%
4

2
0%
0 Andrews Baldwin Chester Digby
0 2 4 6 8 10 12 14 16 18 20
Performance Actual Potential

Top Products in Nano Segment

Market Units Sold to Revision Stock Pfmn Size List Age Promo Cust. Sales Cust. Dec. Cust.
Name Share Seg Date Out Coord Coord Price MTBF Dec.31 Budget Awareness Budget Accessibility Survey

Apple 23% 939 4/30/2022 12.1 5.7 $35.00 18000 1.39 $2,000 97% $3,000 90% 50

Clack 19% 784 10/17/2022 13.0 5.0 $37.00 23000 1.12 $1,250 76% $800 85% 46

Bill 14% 580 12/17/2022 12.3 5.6 $30.00 18000 1.05 $1,000 57% $900 64% 40

Camp 13% 554 12/1/2022 YES 11.5 6.6 $31.00 23000 1.63 $1,250 77% $900 85% 52

Cent 6% 261 1/4/2023 13.6 8.6 $35.00 25000 2.91 $1,250 77% $900 85% 13

Don 5% 228 11/17/2022 12.0 8.8 $27.00 20000 1.18 $1,150 68% $700 28% 17

Duck 5% 216 11/19/2022 11.2 8.2 $27.00 18000 1.16 $1,150 68% $700 28% 15

Ate 5% 215 3/4/2022 14.2 8.0 $35.00 20000 2.09 $2,000 97% $3,000 90% 13

Boat 5% 202 12/18/2022 14.7 7.6 $34.00 20000 1.07 $1,000 57% $1,200 64% 7

Cone 4% 185 10/17/2022 15.0 7.0 $39.00 25000 1.12 $1,250 76% $800 85% 7

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Prakhar Gupta Round 1
Elite Market Segment Analysis FABMC202100105 Dec. 31 2022

Elite Statisitcs Accessibility Elite

Total Industry Unit Demand 4,037

Actual Industry Unit Sales 4,037

Andrews
Segment % of Total Industry 19%

Next Year's Segment Growth Rate 16%

Baldwin
Elite Customer Buying Criteria
Expectations Importance

1. Age Ideal Age = 0.0 34%

Chester
2. Price $30.00 - 42.00 24%

3. Ideal Position Pfmn 14.6 Size 7.7 22%

4. Reliability MTBF 20000-26000 20%

Digby

0% 20% 40% 60% 80% 1

Perceptual Map For Elite Actual vs Potential Market Share Elite

20 60%

18
50%
16

14 40%

12

30%
Size

10
Don Cent
Duck Ate
8 Boat
Cone 20%
Camp
Apple
Bill
6 Clack

4 10%

2
0%
0 Andrews Baldwin Chester Digby
0 2 4 6 8 10 12 14 16 18 20
Performance Actual Potential

Top Products in Elite Segment

Market Units Sold to Revision Stock Pfmn Size List Age Promo Cust. Sales Cust. Dec. Cust.
Name Share Seg Date Out Coord Coord Price MTBF Dec.31 Budget Awareness Budget Accessibility Survey

Ate 21% 865 3/4/2022 14.2 8.0 $35.00 20000 2.09 $2,000 97% $3,000 93% 31

Cone 20% 815 10/17/2022 15.0 7.0 $39.00 25000 1.12 $1,250 76% $800 85% 40

Cent 17% 685 1/4/2023 13.6 8.6 $35.00 25000 2.91 $1,250 77% $900 85% 26

Boat 11% 457 12/18/2022 14.7 7.6 $34.00 20000 1.07 $1,000 57% $1,200 55% 28

Camp 8% 312 12/1/2022 YES 11.5 6.6 $31.00 23000 1.63 $1,250 77% $900 85% 23

Apple 6% 243 4/30/2022 12.1 5.7 $35.00 18000 1.39 $2,000 97% $3,000 93% 9

Clack 6% 232 10/17/2022 13.0 5.0 $37.00 23000 1.12 $1,250 76% $800 85% 7

Bill 5% 211 12/17/2022 12.3 5.6 $30.00 18000 1.05 $1,000 57% $900 55% 8

Don 3% 136 11/17/2022 12.0 8.8 $27.00 20000 1.18 $1,150 68% $700 15% 8

Duck 2% 81 11/19/2022 11.2 8.2 $27.00 18000 1.16 $1,150 68% $700 15% 5

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Prakhar Gupta Round 1
Market Share Report FABMC202100105 Dec. 31 2022

Units Sold vs Demand Market Share

8,000 60%

7,000
50%

6,000

40%
5,000

4,000 30%

3,000
20%

2,000

10%
1,000

0 0%
Thrift Core Nano Elite Andrews Baldwin Chester Digby

Industry Unit Sales Total Unit Demand Thrift Core Nano Elite

Actual Market Share in Units Potential Market Share in Units

Thrift Core Nano Elite Total Thrift Core Nano Elite Total

Industry Unit Sales 5,583 7,351 4,163 4,037 21,134 Units Demanded 5,667 7,351 4,163 4,037 21,218

% of Market 26.4% 34.8% 19.7% 19.1% 100.0% % of Market 26.7% 34.7% 19.6% 19.0% 100.0%

Abby 24.7% 0.8% 6.8% Abby 28.1% 0.6% 7.7%

Alan 7.5% 21.8% 9.6% Alan 12.0% 33.4% 14.8%

Apple 22.6% 6.0% 5.6% Apple 22.5% 6.0% 5.6%

Ate 5.2% 21.4% 5.1% Ate 5.2% 21.4% 5.1%

Total 32.2% 22.6% 27.7% 27.4% 27.1% Total 40.1% 34.1% 27.7% 27.4% 33.2%

Bat 16.6% 5.9% 6.4% Bat 12.7% 5.1% 5.1%

Beetle 7.0% 19.8% 8.7% Beetle 6.4% 17.4% 7.7%

Bill 0.2% 13.9% 5.2% 3.8% Bill 0.2% 13.9% 5.2% 3.8%

Boat 4.8% 11.3% 3.1% Boat 4.8% 11.3% 3.1%

Total 23.6% 25.9% 18.8% 16.5% 22.1% Total 19.1% 22.7% 18.8% 16.5% 19.8%

Camp 4.7% 13.3% 7.7% 5.7% Camp 4.0% 13.5% 7.8% 5.5%

Cent 6.3% 17.0% 4.5% Cent 6.3% 17.0% 4.5%

Clack 18.8% 5.8% 4.8% Clack 18.8% 5.7% 4.8%

Cone 4.5% 20.2% 4.7% Cone 4.4% 20.2% 4.7%

Total 4.8% 42.8% 50.7% 19.8% Total 4.0% 43.0% 50.7% 19.5%

Dart 22.0% 9.4% 9.1% Dart 20.4% 8.0% 8.2%

Deft 22.1% 10.6% 9.5% Deft 20.3% 9.2% 8.6%

Duck 0.1% 12.6% 5.2% 2.0% 5.8% Duck 0.1% 10.3% 5.2% 2.0% 5.0%

Don 14.2% 5.5% 3.4% 6.7% Don 11.7% 5.5% 3.4% 5.8%

Total 44.2% 46.7% 10.7% 5.4% 31.1% Total 40.8% 39.3% 10.6% 5.4% 27.6%

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Prakhar Gupta Round 1
Perceptual Map FABMC202100105 Dec. 31 2022

20

18

16

14 Abby

Dart
Deft
Bat
12

Alan
Size

10 Beetle
Don Cent
Duck Ate
8 Boat
Cone
Camp

6 Apple
Bill
Clack

0
0 2 4 6 8 10 12 14 16 18 20
Performance

Andrews Baldwin Chester

Name Pfmn Size Revised Name Pfmn Size Revised Name Pfmn Size Revised

Abby 6.7 13.3 2/11/2023 Bat 8.0 12.0 6/28/2022 Camp 11.5 6.6 12/1/2022

Alan 10.1 9.9 8/18/2022 Beetle 10.4 9.6 12/7/2022 Cent 13.6 8.6 1/4/2023

Apple 12.1 5.7 4/30/2022 Bill 12.3 5.6 12/17/2022 Clack 13.0 5.0 10/17/2022

Ate 14.2 8.0 3/4/2022 Boat 14.7 7.6 12/18/2022 Cone 15.0 7.0 10/17/2022

Acore 0.0 0.0 3/7/2023 Best 0.0 0.0 4/1/2023

Digby

Name Pfmn Size Revised

Dart 7.8 12.2 4/11/2023

Deft 8.0 12.0 4/11/2023

Duck 11.2 8.2 11/19/2022

Don 12.0 8.8 11/17/2022

COMP-XM® INQUIRER Page 10

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Prakhar Gupta Round 1
HR/TQM Report FABMC202100105 Dec. 31 2022
Human Resources Summary

Andrews Baldwin Chester Digby

Needed Complement 735 389 569 517

Complement 728 389 569 517

1st Shift Complement 488 309 427 361

2nd Shift Complement 240 80 142 155

Overtime % 1.5% 0.0% 0.0% 0.0%

Turnover Rate 7.1% 6.5% 10.0% 8.1%

New Employees 52 25 129 42

Separated Employees 76 9 0 16

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

Training Hours 80 80 0 40

Productivity Index 101.8% 122.1% 100.0% 112.4%

Recruiting Cost $312 $151 $129 $146

Separation Cost $382 $46 $0 $82

Training Cost $1,164 $623 $0 $413

Total HR Admin Cost $1,858 $820 $129 $642

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%

TQM Summary

Andrews Baldwin Chester Digby

Process Mgt Budgets Last Year

CPI Systems $1,500 $0 $0 $0

Vendor/JIT $1,500 $0 $0 $0

Quality Initiative Training $1,500 $0 $1,250 $0

Channel Support Systems $1,500 $0 $1,250 $0

Concutrent Engineering $1,500 $0 $1,250 $0

UNEP Green Programs $1,500 $0 $0 $0

TQM Budgets Last Year

Benchmarking $1,500 $0 $0 $0

Quality Function Deployment Effort $1,500 $0 $0 $0

CCE/6 Sigma Training $1,500 $0 $1,250 $0

GEMI TQEM Sustainability Initiatives $1,500 $0 $1,250 $0

Total Expenditures $15,000 $0 $6,250 $0

Cumulative Impacts

Material Cost Reduction 5.03% 0.00% 0.58% 0.00%

Labor Cost Reduction 6.21% 0.00% 3.47% 0.00%

Reduction R&D Cycle Time 27.25% 0.00% 9.91% 0.00%

Reduction Admin Costs 43.11% 0.00% 0.00% 0.00%

Demand Increase 6.63% 0.00% 0.94% 0.00%

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Round 1
Annual Report Andrews C59559 Dec. 31 2022

Balance Sheet
ASSETS 2022 2021
DEFINITIONS: Common Size: The common size
Common Size
column simply represents each item as a percentage of
total assets for that year. Cash: Your end-of-year cash Cash $18,291 13.1% $32,226
position. Accounts Receivable: Reflects the lag
Accounts Receivable $12,291 8.8% $13,447
between delivery and payment of your products.
Inventories: The current value of your inventory across Inventory $8,974 6.4% $25,680
all products. A zero indicates your company stocked out.
Total Current Assets $39,556 28.2% $71,353
Unmet demand would, of course, fall to your
competitors. Plant & Equipment: The current value of Plant & Equipment $153,368 109.5% $96,824
your plant. Accum Deprec: The total accumulated
depreciation from your plant. Accts Payable: What the Accumulated Depreciation ($52,861) -37.7% ($44,409)
company currently owes suppliers for materials and Total Fixed Assets $100,507 71.8% $52,415
services. Current Debt: The debt the company is
obligated to pay during the next year of operations. It Total assets $140,063 100% $123,768
includes emergency loans used to keep your company
LIABILITIES & OWNERS' EQUITY
solvent should you run out of cash during the year. Long
Term Debt: The company's long term debt is in the form Accounts Payable $12,289 8.8% $9,516
of bonds, and this represents the total value of your
Current Debt $0 0% $15,717
bonds. Common Stock: The amount of capital invested
by shareholders in the company. Retained Earnings: Long Term Debt $32,209 23% $27,209
The profits that the company chose to keep instead of
Total Liabilities $44,498 31.8% $52,442
paying to shareholders as dividends.
Common Stock $51,341 36.7% $12,081

Retained Earnings $44,225 31.6% $59,244

Total Equity $95,566 68.2% $71,325

Total Liab. & O. Equity $140,063 100% $123,768

Cash Flow Statement

Cash Flows from Operating Activities: 2022 2021
The Cash Flow Statement examines what happened in the Cash Account during the year.
Net income (Loss) ($15,020) $20,205
Cash injections appear as positive numbers and cash withdrawals as negative numbers.
The Cash Flow Statement is an excellent tool for diagnosing emergency loans. When Depreciation $8,451 $6,455
negative cash flows exceed positives, you are forced to seek emergency funding. For
Extraordinary gain/losses/writeoffs $0 $0
example, if sales are bad and you find yourself carrying an abundance of excess inventory,
the report would show the increase in inventory as a huge negative cash flow. Too much Accounts Payable $2,772 $735
unexpected inventory could outstrip your inflows, exhaust your starting cash and force you
Inventory $16,706 ($11,144)
to beg for money to keep your company afloat.
Accounts Receivable $1,156 $10

Cash Flow Summary Andrews Net cash from operations $14,066 $16,262

Cash Flows from Investing Activities:

40k
Plant Improvements ($56,544) ($3,520)

Cash Flows from Financing Activities:

20k
Dividends paid $0 ($13,332)

Sales of Common Stock $39,260 $0

0
Purchase of Common Stock $0 ($1,935)

Cash from long term debt $5,000 $0

-20k
Retirement of long term debt $0 ($7,533)

Change in current debt (net) ($15,717) $9,992

-40k
Net cash from financing activities $28,543 ($12,808)

Net change in cash position ($13,935) ($66)

-60k
Closing cash position $18,291 $32,226

-80k

Operations Investment Finance Chg. Cash

Annual Report Page 1

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Round 1
Annual Report Andrews C59559 Dec. 31 2022

2022 Income Statement

Product Name Abby Alan Apple Ate Acore NA NA NA Total Common Size

Sales $25,806 $44,573 $41,368 $37,794 $0 $0 $0 $0 $149,541 100%

Variable Costs:

Direct Labor $10,373 $18,884 $12,128 $11,584 $0 $0 $0 $0 $52,970 35.4%

Direct Material $11,350 $20,406 $16,378 $15,279 $0 $0 $0 $0 $63,413 42.4%

Inventory Carry $0 $0 $137 $940 $0 $0 $0 $0 $1,077 0.7%

Total Variable $21,723 $39,290 $28,643 $27,803 $0 $0 $0 $0 $117,459 78.5%

Contribution Margin $4,083 $5,283 $12,725 $9,991 $0 $0 $0 $0 $32,082 21.5%

Period Costs:

Depreciation $2,561 $3,040 $1,656 $1,194 $0 $0 $0 $0 $8,451 5.7%

R&D $1,000 $638 $332 $175 $1,000 $0 $0 $0 $3,144 2.1%

Promotions $2,000 $2,000 $2,000 $2,000 $0 $0 $0 $0 $8,000 5.3%

Sales $3,000 $3,000 $3,000 $3,000 $0 $0 $0 $0 $12,000 8%

Admin $423 $731 $679 $620 $0 $0 $0 $0 $2,454 1.6%

Total Period $8,985 $9,409 $7,667 $6,989 $1,000 $0 $0 $0 $34,049 22.8%

Net Margin ($4,901) ($4,126) $5,058 $3,002 ($1,000) $0 $0 $0 ($1,967) -1.3%

Other $17,213 11.5%

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. EBIT ($19,180) -12.8%
Depreciation: Calculated on straight-line 15-year depreciation of plant value. R&D Costs:
Short Term Interest $0 0%
R&D department expenditures for each product. Admin: Administration overhead is estimated
at 1.5% of sales. Promotions: The promotion budget for each product. Sales: The sales force Long Term Interest $3,927 2.6%
budget for each product. Other: Charges not included in other categories such as Fees, Write
Taxes ($8,088) -5.4%
Offs, and TQM. The fees include money paid to investment bankers and brokerage firms to
issue new stocks or bonds plus consulting fees your instructor might assess. Write-offs include Profit Sharing $0 0%
the loss you might experience when you sell capacity or liquidate inventory as the result of
Net Profit ($15,020) -10%
eliminating a production line. If the amount appears as a negative amount, then you actually
made money on the liquidation of capacity or inventory. EBIT: Earnings Before Interest and
Taxes. Short Term Interest: Interest expense based on last year's current debt, including short
term debt, long term notes that have become due, and emergency loans. Long Term Interest:
Variables Margins
Interest paid on outstanding bonds. Taxes: Income tax based upon a 35% tax rate. Profit 40%
Sharing: Profits shared with employees under the labor contract. Net Profit: EBIT minus
interest, taxes, and profit sharing.

30%

20%

10%

0%

Abby Alan Apple Ate NA NA

NA NA

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Profit History Market Share History

$30,000 40%

$20,000
30%

$10,000

20%

$0

10%
$-10,000

$-20,000 0%

2017 2018 2019 2020 2021 2022 2017 2018 2019 2020 2021 2022

ROE History Asset Turnover History

40% 1.5

30% 1.3

20% 1.0

10% 0.8

0% 0.5

-10% 0.3

-20% 0.0

2017 2018 2019 2020 2021 2022 2017 2018 2019 2020 2021 2022

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ROS History ROA History

15% 30%

10%
20%

5%
10%

0%

0%
-5%

-10%
-10%

-15% -20%

2017 2018 2019 2020 2021 2022 2017 2018 2019 2020 2021 2022

Annual Report Page 2

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Round 1
Annual Report Baldwin C59559 Dec. 31 2022

Balance Sheet
ASSETS 2022 2021
DEFINITIONS: Common Size: The common size
Common Size
column simply represents each item as a percentage of
total assets for that year. Cash: Your end-of-year cash Cash $23,940 16.2% $32,577
position. Accounts Receivable: Reflects the lag
Accounts Receivable $9,139 6.2% $9,754
between delivery and payment of your products.
Inventories: The current value of your inventory across Inventory $6,233 4.2% $6,366
all products. A zero indicates your company stocked out.
Total Current Assets $39,312 26.7% $48,697
Unmet demand would, of course, fall to your
competitors. Plant & Equipment: The current value of Plant & Equipment $165,300 112.1% $124,400
your plant. Accum Deprec: The total accumulated
depreciation from your plant. Accts Payable: What the Accumulated Depreciation ($57,176) -38.8% ($47,289)
company currently owes suppliers for materials and Total Fixed Assets $108,124 73.3% $77,111
services. Current Debt: The debt the company is
obligated to pay during the next year of operations. It Total assets $147,436 100% $125,809
includes emergency loans used to keep your company
LIABILITIES & OWNERS' EQUITY
solvent should you run out of cash during the year. Long
Term Debt: The company's long term debt is in the form Accounts Payable $5,678 3.9% $5,796
of bonds, and this represents the total value of your
Current Debt $21,716 14.7% $25,500
bonds. Common Stock: The amount of capital invested
by shareholders in the company. Retained Earnings: Long Term Debt $59,170 40.1% $41,362
The profits that the company chose to keep instead of
Total Liabilities $86,564 58.7% $72,658
paying to shareholders as dividends.
Common Stock $18,667 12.7% $14,382

Retained Earnings $42,205 28.6% $38,769

Total Equity $60,872 41.3% $53,151

Total Liab. & O. Equity $147,436 100% $125,809

Cash Flow Statement

Cash Flows from Operating Activities: 2022 2021
The Cash Flow Statement examines what happened in the Cash Account during the year.
Net income (Loss) $3,436 $10,165
Cash injections appear as positive numbers and cash withdrawals as negative numbers.
The Cash Flow Statement is an excellent tool for diagnosing emergency loans. When Depreciation $9,887 $8,293
negative cash flows exceed positives, you are forced to seek emergency funding. For
Extraordinary gain/losses/writeoffs $0 $0
example, if sales are bad and you find yourself carrying an abundance of excess inventory,
the report would show the increase in inventory as a huge negative cash flow. Too much Accounts Payable ($118) $608
unexpected inventory could outstrip your inflows, exhaust your starting cash and force you
Inventory $133 $1,347
to beg for money to keep your company afloat.
Accounts Receivable $616 ($937)

Cash Flow Summary Baldwin Net cash from operations $13,953 $19,476

Cash Flows from Investing Activities:

40k
Plant Improvements ($40,900) ($26,642)

Cash Flows from Financing Activities:

20k
Dividends paid $0 ($6,291)

Sales of Common Stock $4,285 $0

0 Purchase of Common Stock $0 $0

Cash from long term debt $17,808 $15,601

Retirement of long term debt $0 ($5,881)

-20k
Change in current debt (net) ($3,784) $9,624

Net cash from financing activities $18,309 $13,054

-40k Net change in cash position ($8,638) $5,888

Closing cash position $23,940 $32,577

-60k

Operations Investment Finance Chg. Cash

Annual Report Page 1

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Round 1
Annual Report Baldwin C59559 Dec. 31 2022

2022 Income Statement

Product Name Bat Beetle Bill Boat Best Na Na Na Total Common Size

Sales $25,819 $38,759 $24,166 $22,444 $0 $0 $0 $0 $111,188 100%

Variable Costs:

Direct Labor $3,517 $10,025 $4,822 $4,582 $0 $0 $0 $0 $22,947 20.6%

Direct Material $9,250 $17,514 $10,455 $9,054 $0 $0 $0 $0 $46,272 41.6%

Inventory Carry $0 $0 $335 $413 $0 $0 $0 $0 $748 0.7%

Total Variable $12,767 $27,539 $15,612 $14,049 $0 $0 $0 $0 $69,967 62.9%

Contribution Margin $13,052 $11,220 $8,555 $8,395 $0 $0 $0 $0 $41,221 37.1%

Period Costs:

Depreciation $3,500 $3,400 $1,600 $1,387 $0 $0 $0 $0 $9,887 8.9%

R&D $496 $947 $973 $977 $1,000 $0 $0 $0 $4,393 4%

Promotions $1,000 $1,000 $1,000 $1,000 $0 $0 $0 $0 $4,000 3.6%

Sales $1,000 $1,800 $900 $1,200 $0 $0 $0 $0 $4,900 4.4%

Admin $371 $557 $347 $323 $0 $0 $0 $0 $1,598 1.4%

Total Period $6,367 $7,704 $4,821 $4,886 $1,000 $0 $0 $0 $24,777 22.3%

Net Margin $6,685 $3,516 $3,734 $3,509 ($1,000) $0 $0 $0 $16,444 14.8%

Other $1,105 1%
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. EBIT $15,339 13.8%
Depreciation: Calculated on straight-line 15-year depreciation of plant value. R&D Costs:
Short Term Interest $2,541 2.3%
R&D department expenditures for each product. Admin: Administration overhead is estimated
at 1.5% of sales. Promotions: The promotion budget for each product. Sales: The sales force Long Term Interest $7,404 6.7%
budget for each product. Other: Charges not included in other categories such as Fees, Write
Taxes $1,888 1.7%
Offs, and TQM. The fees include money paid to investment bankers and brokerage firms to
issue new stocks or bonds plus consulting fees your instructor might assess. Write-offs include Profit Sharing $70 0.1%
the loss you might experience when you sell capacity or liquidate inventory as the result of
Net Profit $3,436 3.1%
eliminating a production line. If the amount appears as a negative amount, then you actually
made money on the liquidation of capacity or inventory. EBIT: Earnings Before Interest and
Taxes. Short Term Interest: Interest expense based on last year's current debt, including short
term debt, long term notes that have become due, and emergency loans. Long Term Interest:
Variables Margins
Interest paid on outstanding bonds. Taxes: Income tax based upon a 35% tax rate. Profit 60%
Sharing: Profits shared with employees under the labor contract. Net Profit: EBIT minus
interest, taxes, and profit sharing.
50%

40%

30%

20%

10%

0%

Bat Beetle Bill Boat NA

NA NA NA

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Profit History Market Share History

$12,500 30%

25%
$10,000

20%
$7,500

15%

$5,000
10%

$2,500
5%

$0 0%

2017 2018 2019 2020 2021 2022 2017 2018 2019 2020 2021 2022

ROE History Asset Turnover History

25% 1.5

1.3
20%

1.0
15%

0.8

10%
0.5

5%
0.3

0% 0.0

2017 2018 2019 2020 2021 2022 2017 2018 2019 2020 2021 2022

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ROS History ROA History

12.5% 12.5%

10% 10%

7.5% 7.5%

5% 5%

2.5% 2.5%

0% 0%

2017 2018 2019 2020 2021 2022 2017 2018 2019 2020 2021 2022

Annual Report Page 2

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Round 1
Annual Report Chester C59559 Dec. 31 2022

Balance Sheet
ASSETS 2022 2021
DEFINITIONS: Common Size: The common size
Common Size
column simply represents each item as a percentage of
total assets for that year. Cash: Your end-of-year cash Cash $16,176 17% $17,478
position. Accounts Receivable: Reflects the lag
Accounts Receivable $12,117 12.7% $9,837
between delivery and payment of your products.
Inventories: The current value of your inventory across Inventory $14,170 14.9% $16,975
all products. A zero indicates your company stocked out.
Total Current Assets $42,463 44.6% $44,290
Unmet demand would, of course, fall to your
competitors. Plant & Equipment: The current value of Plant & Equipment $93,960 98.8% $84,380
your plant. Accum Deprec: The total accumulated
depreciation from your plant. Accts Payable: What the Accumulated Depreciation ($41,287) -43.4% ($35,023)
company currently owes suppliers for materials and Total Fixed Assets $52,673 55.4% $49,357
services. Current Debt: The debt the company is
obligated to pay during the next year of operations. It Total assets $95,136 100% $93,647
includes emergency loans used to keep your company
LIABILITIES & OWNERS' EQUITY
solvent should you run out of cash during the year. Long
Term Debt: The company's long term debt is in the form Accounts Payable $7,819 8.2% $6,601
of bonds, and this represents the total value of your
Current Debt $13,962 14.7% $18,440
bonds. Common Stock: The amount of capital invested
by shareholders in the company. Retained Earnings: Long Term Debt $20,852 21.9% $19,475
The profits that the company chose to keep instead of
Total Liabilities $42,633 44.8% $44,516
paying to shareholders as dividends.
Common Stock $8,801 9.3% $9,099

Retained Earnings $43,702 45.9% $40,032

Total Equity $52,503 55.2% $49,131

Total Liab. & O. Equity $95,136 100% $93,647

Cash Flow Statement

Cash Flows from Operating Activities: 2022 2021
The Cash Flow Statement examines what happened in the Cash Account during the year.
Net income (Loss) $11,469 $10,734
Cash injections appear as positive numbers and cash withdrawals as negative numbers.
The Cash Flow Statement is an excellent tool for diagnosing emergency loans. When Depreciation $6,264 $5,625
negative cash flows exceed positives, you are forced to seek emergency funding. For
Extraordinary gain/losses/writeoffs $0 $0
example, if sales are bad and you find yourself carrying an abundance of excess inventory,
the report would show the increase in inventory as a huge negative cash flow. Too much Accounts Payable $1,218 $1,216
unexpected inventory could outstrip your inflows, exhaust your starting cash and force you
Inventory $2,804 ($2,015)
to beg for money to keep your company afloat.
Accounts Receivable ($2,280) ($1,779)

Cash Flow Summary Chester Net cash from operations $19,475 $13,782

Cash Flows from Investing Activities:

30k
Plant Improvements ($9,580) ($6,500)

Cash Flows from Financing Activities:

20k
Dividends paid ($6,489) ($4,492)

Sales of Common Stock $0 $0

10k Purchase of Common Stock ($1,608) ($1,836)

Cash from long term debt $1,377 $5,667

Retirement of long term debt $0 ($6,322)

0
Change in current debt (net) ($4,478) $7,937

Net cash from financing activities ($11,198) $954

-10k Net change in cash position ($1,303) $8,236

Closing cash position $16,176 $17,478

-20k

Operations Investment Finance Chg. Cash

Annual Report Page 1

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Annual Report Chester C59559 Dec. 31 2022

2022 Income Statement

Product Name Camp Cent Clack Cone Na Na Na Na Total Common Size

Sales $37,607 $33,207 $37,587 $39,021 $0 $0 $0 $0 $147,422 100%

Variable Costs:

Direct Labor $11,713 $8,214 $8,586 $8,057 $0 $0 $0 $0 $36,570 24.8%

Direct Material $16,103 $14,118 $15,381 $15,759 $0 $0 $0 $0 $61,360 41.6%

Inventory Carry $0 $383 $665 $653 $0 $0 $0 $0 $1,700 1.2%

Total Variable $27,816 $22,715 $24,632 $24,468 $0 $0 $0 $0 $99,631 67.6%

Contribution Margin $9,791 $10,492 $12,955 $14,553 $0 $0 $0 $0 $47,791 32.4%

Period Costs:

Depreciation $1,691 $1,213 $1,587 $1,773 $0 $0 $0 $0 $6,264 4.2%

R&D $928 $1,000 $804 $804 $0 $0 $0 $0 $3,535 2.4%

Promotions $1,250 $1,250 $1,250 $1,250 $0 $0 $0 $0 $5,000 3.4%

Sales $900 $900 $800 $800 $0 $0 $0 $0 $3,400 2.3%

Admin $296 $261 $296 $307 $0 $0 $0 $0 $1,161 0.8%

Total Period $5,065 $4,625 $4,736 $4,934 $0 $0 $0 $0 $19,360 13.1%

Net Margin $4,726 $5,867 $8,219 $9,619 $0 $0 $0 $0 $28,431 19.3%

Other $6,343 4.3%

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. EBIT $22,088 15%
Depreciation: Calculated on straight-line 15-year depreciation of plant value. R&D Costs:
Short Term Interest $1,480 1%
R&D department expenditures for each product. Admin: Administration overhead is estimated
at 1.5% of sales. Promotions: The promotion budget for each product. Sales: The sales force Long Term Interest $2,604 1.8%
budget for each product. Other: Charges not included in other categories such as Fees, Write
Taxes $6,302 4.3%
Offs, and TQM. The fees include money paid to investment bankers and brokerage firms to
issue new stocks or bonds plus consulting fees your instructor might assess. Write-offs include Profit Sharing $234 0.2%
the loss you might experience when you sell capacity or liquidate inventory as the result of
Net Profit $11,469 7.8%
eliminating a production line. If the amount appears as a negative amount, then you actually
made money on the liquidation of capacity or inventory. EBIT: Earnings Before Interest and
Taxes. Short Term Interest: Interest expense based on last year's current debt, including short
term debt, long term notes that have become due, and emergency loans. Long Term Interest:
Variables Margins
Interest paid on outstanding bonds. Taxes: Income tax based upon a 35% tax rate. Profit 40%
Sharing: Profits shared with employees under the labor contract. Net Profit: EBIT minus
interest, taxes, and profit sharing.

30%

20%

10%

0%

Camp Cent Clack Cone NA NA

NA NA

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Profit History Market Share History

$12,500 30%

25%
$10,000

20%
$7,500

15%

$5,000
10%

$2,500
5%

$0 0%

2017 2018 2019 2020 2021 2022 2017 2018 2019 2020 2021 2022

ROE History Asset Turnover History

25% 2.0

20%
1.5

15%

1.0

10%

0.5
5%

0% 0.0

2017 2018 2019 2020 2021 2022 2017 2018 2019 2020 2021 2022

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ROS History ROA History

10% 15%

12.5%
8%

10%
6%

7.5%

4%
5%

2%
2.5%

0% 0%

2017 2018 2019 2020 2021 2022 2017 2018 2019 2020 2021 2022

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Annual Report
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Round 1
Annual Report Digby C59559 Dec. 31 2022

Balance Sheet
ASSETS 2022 2021
DEFINITIONS: Common Size: The common size
Common Size
column simply represents each item as a percentage of
total assets for that year. Cash: Your end-of-year cash Cash $34,568 21.2% $32,551
position. Accounts Receivable: Reflects the lag
Accounts Receivable $11,660 7.2% $10,838
between delivery and payment of your products.
Inventories: The current value of your inventory across Inventory $2,158 1.3% $10,144
all products. A zero indicates your company stocked out.
Total Current Assets $48,386 29.7% $53,533
Unmet demand would, of course, fall to your
competitors. Plant & Equipment: The current value of Plant & Equipment $177,560 109% $142,900
your plant. Accum Deprec: The total accumulated
depreciation from your plant. Accts Payable: What the Accumulated Depreciation ($63,104) -38.8% ($51,267)
company currently owes suppliers for materials and Total Fixed Assets $114,456 70.3% $91,633
services. Current Debt: The debt the company is
obligated to pay during the next year of operations. It Total assets $162,842 100% $145,165
includes emergency loans used to keep your company
LIABILITIES & OWNERS' EQUITY
solvent should you run out of cash during the year. Long
Term Debt: The company's long term debt is in the form Accounts Payable $7,303 4.5% $7,198
of bonds, and this represents the total value of your
Current Debt $25,256 15.5% $29,274
bonds. Common Stock: The amount of capital invested
by shareholders in the company. Retained Earnings: Long Term Debt $68,195 41.9% $53,923
The profits that the company chose to keep instead of
Total Liabilities $100,754 61.9% $90,395
paying to shareholders as dividends.
Common Stock $27,549 16.9% $24,674

Retained Earnings $34,539 21.2% $30,096

Total Equity $62,088 38.1% $54,770

Total Liab. & O. Equity $162,842 100% $145,165

Cash Flow Statement

Cash Flows from Operating Activities: 2022 2021
The Cash Flow Statement examines what happened in the Cash Account during the year.
Net income (Loss) $4,443 $7,568
Cash injections appear as positive numbers and cash withdrawals as negative numbers.
The Cash Flow Statement is an excellent tool for diagnosing emergency loans. When Depreciation $11,837 $9,527
negative cash flows exceed positives, you are forced to seek emergency funding. For
Extraordinary gain/losses/writeoffs $0 $0
example, if sales are bad and you find yourself carrying an abundance of excess inventory,
the report would show the increase in inventory as a huge negative cash flow. Too much Accounts Payable $105 $1,273
unexpected inventory could outstrip your inflows, exhaust your starting cash and force you
Inventory $7,986 ($1,459)
to beg for money to keep your company afloat.
Accounts Receivable ($823) ($1,049)

Cash Flow Summary Digby Net cash from operations $23,549 $15,860

Cash Flows from Investing Activities:

40k
Plant Improvements ($34,660) ($15,800)

Cash Flows from Financing Activities:

Dividends paid $0 ($12,544)

20k
Sales of Common Stock $2,874 $0

Purchase of Common Stock $0 $0

Cash from long term debt $14,273 $9,570

0
Retirement of long term debt $0 ($7,533)

Change in current debt (net) ($4,019) $7,085

Net cash from financing activities $13,129 ($3,422)

-20k
Net change in cash position $2,018 ($3,362)

Closing cash position $34,568 $32,551

-40k

Operations Investment Finance Chg. Cash

Annual Report Page 1

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Round 1
Annual Report Digby C59559 Dec. 31 2022

2022 Income Statement

Product Name Dart Deft Duck Don Na Na Na Na Total Common Size

Sales $34,499 $36,232 $33,066 $38,071 $0 $0 $0 $0 $141,867 100%

Variable Costs:

Direct Labor $8,304 $8,470 $8,410 $10,054 $0 $0 $0 $0 $35,238 24.8%

Direct Material $14,977 $16,177 $13,688 $16,763 $0 $0 $0 $0 $61,606 43.4%

Inventory Carry $0 $0 $129 $130 $0 $0 $0 $0 $259 0.2%

Total Variable $23,281 $24,647 $22,227 $26,947 $0 $0 $0 $0 $97,103 68.4%

Contribution Margin $11,218 $11,585 $10,838 $11,123 $0 $0 $0 $0 $44,764 31.6%

Period Costs:

Depreciation $2,800 $3,333 $2,604 $3,100 $0 $0 $0 $0 $11,837 8.3%

R&D $1,000 $1,000 $896 $891 $0 $0 $0 $0 $3,788 2.7%

Promotions $1,150 $1,150 $1,150 $1,150 $0 $0 $0 $0 $4,600 3.2%

Sales $1,000 $1,000 $700 $700 $0 $0 $0 $0 $3,400 2.4%

Admin $397 $417 $381 $439 $0 $0 $0 $0 $1,635 1.2%

Total Period $6,347 $6,901 $5,731 $6,280 $0 $0 $0 $0 $25,260 17.8%

Net Margin $4,870 $4,684 $5,107 $4,843 $0 $0 $0 $0 $19,504 13.7%

Other $857 0.6%

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. EBIT $18,647 13.1%
Depreciation: Calculated on straight-line 15-year depreciation of plant value. R&D Costs:
Short Term Interest $3,031 2.1%
R&D department expenditures for each product. Admin: Administration overhead is estimated
at 1.5% of sales. Promotions: The promotion budget for each product. Sales: The sales force Long Term Interest $8,641 6.1%
budget for each product. Other: Charges not included in other categories such as Fees, Write
Taxes $2,441 1.7%
Offs, and TQM. The fees include money paid to investment bankers and brokerage firms to
issue new stocks or bonds plus consulting fees your instructor might assess. Write-offs include Profit Sharing $91 0.1%
the loss you might experience when you sell capacity or liquidate inventory as the result of
Net Profit $4,443 3.1%
eliminating a production line. If the amount appears as a negative amount, then you actually
made money on the liquidation of capacity or inventory. EBIT: Earnings Before Interest and
Taxes. Short Term Interest: Interest expense based on last year's current debt, including short
term debt, long term notes that have become due, and emergency loans. Long Term Interest:
Variables Margins
Interest paid on outstanding bonds. Taxes: Income tax based upon a 35% tax rate. Profit 40%
Sharing: Profits shared with employees under the labor contract. Net Profit: EBIT minus
interest, taxes, and profit sharing.

30%

20%

10%

0%

Dart Deft Duck Don NA NA

NA NA

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Profit History Market Share History

$12,500 35%

30%
$10,000

25%

$7,500
20%

15%
$5,000

10%

$2,500
5%

$0 0%

2017 2018 2019 2020 2021 2022 2017 2018 2019 2020 2021 2022

ROE History Asset Turnover History

20% 1.5

1.3

15%

1.0

10% 0.8

0.5

5%

0.3

0% 0.0

2017 2018 2019 2020 2021 2022 2017 2018 2019 2020 2021 2022

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ROS History ROA History

10% 8%

8%
6%

6%

4%

4%

2%
2%

0% 0%

2017 2018 2019 2020 2021 2022 2017 2018 2019 2020 2021 2022

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