3/12/23, 5:00 PM GLO-BUS Decisions & Reports A Company (Industry 7) FINANCIAL STATEMENTS Year 5 Income Statement ($000) North Europe Latin America Company Africa Pacific America Total Notes to Income Statement AC Camera Revenues 64,002 53,896 $1,545 29,194 188,637 UAV Drone Revenues 64,841 45,35 28,187 1 Revenues listed here have been ad- 17,110 145,491 justed for promotional discounts and Total Revenues' 18,843 99,249 69,732 46,304 334,128 exchange rates. See the Market Send Cost of Goods Sold 86,660 72,330 51,617 ment Performance reports for details 34,120 244,727 Delivery Costs 3,830 7, 164 6,409 on promotional discount and ex- 4,217 9,854 21,620 change rate adjustments to revenues. Marketing Costs 7,384 5,126 3,406 25,770 other Income (Expense) will include Administrative Expenses 2,819 2,365 1,768 1,213 8,165 charitat e contributions, Operating Profit (Loss) 15,680 10,006 4.812 3,348 33,846 imposed fines (appearing as nega. tive), and instructor-awarded refunds nterest Income (Expense) -12,417 (appearing as positive). Profitability and Payout Year 4 Year 5 Other Income (Expense)? 3 The income tax rate is 30%. If a net loss was recorded in Year 4, the loss Earnings Per Share $0.65 $0.75 Pre-Tax Profit (Loss) 21,429 Dividends Per Share $0.00 $0.00 Income Taxes3 6,429 some or all taxable Year 5 profit and Net Profit (Loss) 15,000 Year 5. educe the company's tax liability in Balance Sheet Cash Flow Statement Assets $000s Cash Available in Year 5 $000s Cash on Hand 5,000 Beginning Cash Balance (carried over from Year 4) 4,712 Accounts Receivable (see Note 1) 56,027 332,101 Component Inventories (see Note 2) 13,136 Cash - Receipts from Sales (see Note 1) Inflows Bank Loan - 1-Year 0 Total Current Assets 74,163 6-Year 0 Gross Investment in Plant and Equipment 250,000 10-Year 0 Less Accumulated Depreciation 47,500 Stock Issue (0 shares isued @$12.00) 0 Total Fixed Asset Investment (see Note.3) 202,500 Loan to Cover Overdraft 0 47 Total Assets 276,663 Interest on Year 4 Cash Balance Cash Refund (awarded by instructor)- 0 Liabilities $000s Total Cash Available (from all sources) 336,860 Accounts Payable (see Note 4) 36, 125 Cash Outlays in Year 5 $000 Overdraft Loan Payable (see Note 5) 130,374 1-Year Bank Loan Payable (see Note 6) Payments to Component Suppliers (see Note 2) Current Portion of Long-Term Loans (see Note 7) 16,000 Production and Assembly Expenses (see Note 3) 100,863 Total Current Liabilities Delivery, Marketing, and Administrative Expenses 55,555 52,125 Capital Outlays- New Workstations 0 Long-Term Bank Loans (see Note B) 110,000 Robotics Upgrades Total Liabilities 162,125 Facilities Expansion Shareholder Equity Facilities Improvements (CSRC) Balance $000s Repayment of Overdraft Loan Common Stock (see Note 9) 10,000 0 10,000 Bank Loan 1-Year Loan 0,175 30,000 0 80,000 5-Year Loan 0 Additional Capital (see Note 10) Principal 9,538 +15,000 24,538 (see Note 4) 16,000 Retained Earnings 10-Year Loan 0 Total Shareholder Equity 99,538 +15,000 114,538 Interest Payments Year 5 Overdraft Loan Bank Loans (1-year, 5-year, 10-year) 12,464 Return on Average Equity (see Note 11) 14.0% Stock Repurchases (0 shares repurchased @ $12.00) 0 6,429 Notes to Balance Sheet (all dollar and share figures in th usands) Income Tax Payments Note 1: Accounts receivable equals 25% of the camera revenues and 3rd-party drone Dividend Payments to Shareholders 0 revenues generated in Year 5 (to be collected in Year 6). Charitable Contributions Note 2: A 10% reserve of camera and drone components is kept at all times Cash Fines (assessed by Note 3: For more details, see the Assembly and Facility Operations report. Total Cash Outlays 331,860 Note 4: Accounts payable equals 25% of the cost of camera and drone components 5,000 used in Year 5 (to be paid in Year 6). Net Cash Balance ($000s at the end of Year 5) Note 5: Loans for overdrafts carry an interest rate 2% above the 1-year loan rate. Notes to Cash Flow Statement Note 6: The company's 1-year bank loan interest rate in Year 5 was 6.0%. Note 1: Receipts from sales equals all direct-sale drone revenues plus 75% of camera Note 7: Principal amount of 5-year and 10-year bank loans due to be paid in Year 6. and 3rd-party drone revenues generated in Year 5. Note 8: Long-term bank loans outstanding: Note 2: Payments to component suppliers equals 75% of the cost of components Year 6 used in Year 5 and 25% of the cost of components used in Year 4. Loan Initial Original Interest standing Principal No. Year Principal Rate Term Principal Payment Payable Note 3: Production and assembly expenses include all Year s p Penises except for depreciation (which is a non-cash accounting charge). 60,000 7.5% 10-Yr 36,000 6,000 2,700 1530 rdraft and 1-year loans received in Year 4 were repaid in full in Year 5. 20,000 8.5% 10-Yr 2090 Interest on overdraft and 1-year loans received in Y4 was also paid in Y5. 8.5% 10-Yr 72,000 8,000 6,120 Selected Financial Statistics Credit Debt / Equity Percentage (Debt : Equity) 59:41 Rating Interest Coverage Ratio (oper. prof. + int. exp.) 2.73 1 42 Measures Current Ratio (current assets + current liabilities) 12 Credit Rating (at the end of Year 5) 0.1 % Note 9: There are 20,000 shares of stock outstanding at a par value of $0.50 per share. Operating Profit Margin (operating profit + net sales revenues) Note 10: Total $ amount above par value that shareholders paid to purchase stock. Net Profit Margin (net profit + net sales revenues) 4.5 % Dividend Payout (dividend per share + earnings per share) 0.0% Note 11: The formula for Return After-Tax Profit on Average Equity is: (Beginning Equity + Ending Equity) +2 Market Capitalization ($12.00 stock price x 20,000 shares $240,000 Note: Because unit demand and unit sales figures are rounded to the nearest 100 units, minor anomalies in the company's financial statements may occasionally occur. Any rounding inconsistencies that do appear will be smaller than #$10 and will likely average-out over time. Such rounding anomalies have no significant impact on company performance. Page 5 Copyright @ 2019 GLO-BUS Software, Inc. https://www.glo-bus.com/users/program21/cor/plant-operations3/12/23 3/12/23, 5:00 PM GLO-BUS Decisions & Reports Year 5 A Company UAV DRONES - MARKET SEGMENT PERFORMANCE (Industry 7) Direct Online Sales North America Europe-Africa Asia-Pacific Latin America Overall Revenue-Cost-Profit Breakdown 5000s $ / Unit $0OOs $ / Unit $000s $ / Unit $000s $ / Unit $000s Revenues - Gross Revenues 41,470 1,100.00 34,320 1,100.00 21,315 1,050.00 12,915 1,050.00 110,020 + Exchange Rate Adj. 0 0.00 0 0.00 0 0.00 0.00 Net Revenues 41,470 1,100.00 34,320 1,100.00 21,315 1,050.00 12,915 1,050.00 110,020 Production Costs (components / assembly) 30.393 806.18 25,141 805.80 16,367 806.26 9.931 807.40 81.832 2,262 60.00 1.872 60.00 1,218 60.00 738 60.00 3,090 Delivery -Shipping 0.00 1,373 44.01 1.279 63.00 775 63.01 3.42 Costs Import Duties Marketing - Website Expenditures 1.500 39.79 1.200 38.46 900 4.33 600 48.78 4,200 Costs 600 29.56 300 24.39 3,600 Search Engine Advertising 1.500 39.79 1,200 38.46 Administrative Expenses 411 10.90 340 10.90 222 10.94 135 10.98 1,108 5,404 143.34 3,194 102.37 729 35.91 436 35.45 9,763 Operating Profit Operating Profit Margin 13.0% 9.3% 3.4% 3.4% 8.9% Direct Online Sales (000s of units) 38 units 31 units 20 units 12 units 101.5 units 72.5% 72.5% 72.5% 72.5% % of Total UAV Drone Unit Sales 72.5% 3rd-Party Online Retailers North America Europe-Africa Asia-Pacific Latin America Overall Revenue-Cost-Profit Breakdown $00Os $ / Unit $000s $/ Unit $000s $ / Unit $000s $ / Unit $000 Revenues -Gross Revenues 13,371 935.03 11,033 935.00 6,872 892.47 4,195 892.55 35,471 Exchange Rate Adj. 0 0.00 0.00 0.00 0 0.00 Net Revenues 13,371 935.03 1,033 935.00 6,872 892.47 4,195 892.55 35,471 806.23 3,784 805.11 31,039 Production Costs (components / assembly) 11,529 806.22 ,518 806.61 6.208 Delivery - Shipping 143 10.00 118 10.00 77 10.00 47 10.00 385 Costs Import Duties 0 0.00 441 37.37 412 53.51 252 53.62 1,105 BQ.0 376 Retailer Recruitment / Support 1,144 80.00 944 80.00 616 80.00 3,080 Administrative Expenses 156 10.91 129 10.93 84 10.91 51 10.85 420 399 27.90 -117 -9.92 525 315 -67.02 -558 Operating Profit -68.18 Operating Profit Margin 3.0% -1.1% 7.6% -7.5% 1.6% 3rd-Party Sales (000s of units) 14.3 units 11.8 units .7 units .7 units 38.5 units % of Total UAV Drone Unit Sales 27.5% 27.5% 27.5% 27.5% 27.5% Retail Outlets Year 5 Year 6 Year 5 Year 6 Year 5 Year 6 Year 5 Year 6 Number of online Number of 3rd-Party Online Retailers 36 36 30 30 24 24 18 18 s brand All UAV Drone Operations North America Europe-Africa Asia-Pacific Latin America Overall Revenue-Cost-Profit Breakdown $000 $000s $OOOs $00Os $000s Net Revenues 54,841 45,353 28, 187 17,110 145,491 Operating - Production Costs 41,922 34,659 22,575 3,715 112,871 Costs Delivery (shipping / duties) 2,405 3.804 2.986 1,812 11,007 Marketing Costs 4 144 3.344 2,116 1,276 10,880 Administrative Costs 567 469 306 186 1,528 Operating Profit 5,803 3,077 204 121 9,205 Operating Profit Margin 10.6% 6.8% 0.7% 0.7% 6.3% Units Market Unit Demand and Sales Units Market Market Units Market Units Market (000s) Share 000s) Share (000s) Share Share Share Projected Demand (from decision entries) 52.0 25.0% 43.0 25.0% 28.0 25.0% 17.0 25.0% 25.0% Actual Demand amongrival companies in Y's) 52.0 25.0% 43.0 25.0% 28.0 25.0% 17.0 25.0 25.0% Units Gained/Lost (due to stock-outs) 0.0 0.0 0.0 0.0 Total Units Assembled and Shipped 52.0 25.0% 43.0 25.0% 28.0 25.0% 17.0 25.0% 25.0% Warranty Period / Claims / Costs Warranty Period Offered in Year 5 50 days 30 days 60 day 30 days Anticipated Warranty Claim Rate 7.5% 7.5% 7.5% 7.5% 7.5% Allowance for Warranty Repairs (5000s) 1,170 960 630 390 3,150 Warranty Repair Cost ($ per unit sold) 22.50 22.33 2.50 22.94 22.50 Note Copyright @ 2019 GLO-BUS Software, Inc. Page 4 Cop https://www.glo-bus.com/users/program21/cor/plant-operations https://w3/12/23, 5:00 PM GLO-BUS Decisions & Reports 3/12/23, 5:0 A Company ASSEMBLY AND FACILITY OPERATIONS Year 5 A Co (Industry 7) (Indust Action-Capture Cameras UAV Drones Reg AC Camera Production UAV Drone Production Reve Units Assembled (DODs) Product Attributes Units Assembled (000s) Product Attributes Rev Regular-Time 840.0 Extra Performance Features Regular-Time 140.0 Extra Performance Features wow Overtime 0.0 Number of Models Overtime 0.0 Number of Models Total 840.0 P/Q Rating 4.0 * Total 140.0 P/Q Rating 4.0* Product R&D Expenditures in Year 5 ($000s) $ 20,000 Product R&D Expenditures in Year 5 ($000s) $ 15,000 Prod Cumulative Product R&D Expenditures ($000s) $ 45,00 Cumulative Product R&D Expenditures ($000s) $ 30,000 Deliv Cost AC Camera Assembly Facility UAV Drone Assembly Facility Mark Costs Space Available for Workstations (at end of Year 4) 300 spaces Space Available for Workstations (at end of Year 4) 110 spaces New Spaces Added (facility expansion at begin. of Y5) 0 New Spaces Added (facility expansion at begin. of Y5) 0 Admir Space Available for ACC Workstations (in Year 5) 300 spaces Space Available for Drone Workstations (in Year 5) 110 spaces Oper Installed Workstations (at end of Year 4) 280 workstations Installed Workstations (at end of Year 4) 00 workstations New workstations Added (at beginning of Y5) 0 0 Oper New workstations Added (at beginning of Y5) Total Installed Workstations (available for use in Y5) 280 workstations Total Installed Workstations (available for use in Y5) 100 workstations Unit D Investment in AC Camera Facility ($000s) Investment in UAV Drone Facility ($000s) Proje Beginning New Year 5 Beginning New Year 5 Actual Facilities Gross Facilities Units Gross Year 5 Investment Total Investment Investment Investment Investment Investment Plant Facility $ 120,000 $ 0 $ 120,000 Plant Facility $ 90.000 $ 0 $ 90,000 Retai Workstations 30,000 0 30,000 Workstations 10,000 0 10,000 Robotics Upgrade Robotics Upgrade Numb Outlets Total (Gross) Investment in AC Camera Facilities 150,000 Total (Gross) Investment in UAV Drone Facilities $ 100,000 - Accumulated Depreciation (at the end of Year 4) 30,000 -Accumulated Depreciation (at the end of Year 4) 5,000 - Current-Year Depreciation (5% of gross investment) 7.500 - Current-Year Depreciation (5% of gross investment) 5,000 Net Investment in AC Camera Facilities $ 112,500 `Net Investment in UAV Drone Facilities 90,000 Specia AC Camera Work Force Statistics UAV Drone Work Force Statistics Discou Year 5 $ Per Year 5 $ Per Value In Decisions Worker Decisions Worker Units A Base Wage Per PAT Member +1% $ 20,400 Base Wage Per PAT Member +1% $ 20,400 1.800 Incentive Bonus (to reduce warranty claims) $2.40 / unit 1 800 Incentive Bonus (to reduce warranty claims) $4.80 / unit Attendance Bonus (for perfect attendance) $800 / worker 800 Attendance Bonus (for perfect attendance) $800 / worker 800 Increme Fringe Benefit Package $2,000 / worker 2,000 Fringe Benefit Package $2,000 / worker 2.000 Revenu Total Compensation (annual pay per worker) $ 25,000 Total Compensation (annual pay per worker) $ 25,000 Best Practices / Productivity Improvement Training (S/PAT) $ 1,000 Best Practices / Productivity Improvement Training (S/PAT) $ 1,000 PAT Productivity (units ass d per PAT per year) 3,000 PAT Productivity (units asse mbled per PAT per year) ,500 Less: C Number of PATs Employed (for AC camera assembly) 280 Number of PATs Employed (for AC camera assembly) 94 x Number of Workers Per PATS (no robotics upgrade) x Number of Workers Per PATS (no robotics upgrade) 4 Total Number of Workers Employed 1,120 Total Number of Workers Employed 376 Contribu AC Camera Production and Assembly Costs UAV Drone Production and Assembly Costs $000s $ / Unit $000s $ / Unit All AC Ca AC Camera- Image Sensor 8,40 10.00 UAV Drone Built-In Camera 24,683 176.31 Components LCD Display Screen 8,40 10.00 Components GPS / WiFi / Bluetooth 7,000 50.00 Revenue- and Features Image Quality 6,72 8.00 and Feature Battery Pack 9,800 70.00 Net Rev Photo Modes 7,56 9.00 Rotors / Performance / Controller 5,600 40.00 Camera Housing 6,72 8.00 Body Frame Construction 2,380 17.00 Dperati 6,300 45.00 Costs Editing / Sharing 6,72 8.00 Obstacle Sensors Included Accessories 8,400 10.00 Camera Stabilization Device 2.520 18.00 Extra Performance Features 560 9.00 Extra Performance Features 12,600 90.00 Total Cost of Components and Features 60,480 72.00 Total Cost of Components and Features 70,883 506.31 Operating - Regular-Time Labor 28,000 33.33 Assembly Regular-Time Labor 9,059 64.71 Operating Assembly Labor Overtime Labor 0 0.00 Labor Overtime Labor 0.00 Warranty Costs PAT Training 280 0.33 Costs PAT Training 94 0.67 33.67 Total Cost of Labor and Training 9,153 65.38 Warranty Total Cost of Labor and Training 28,280 Product R&D Expenditures 20,000 23.81 Product R&D Expenditures 15,000 107.14 Anticipate Allowance for Warranty Repairs (70% claims) 2,945 3.51 Allowance for Warranty Repairs (7.5% claims) 3,150 22.50 Allowance 69.18 Warranty Plant Operations and Maintenance 12,650 15.06 Plant Operations and Maintenance 9,685 Depreciation of Plant and Equipment 7,500 8.93 Depreciation of Plant an of Plant and Equipment 5,000 35.71 Total Camera Production/Assembly Cost 131,855 156.97 Total Drone Production/Assembly Cost 112,871 806.22 Copyright @ 2019 GLO-BUS Software, Inc. Page 2 Copyright 2 2/7 https://www.glo-bus. https://www.glo-bus.com/users/program21/cor/plant-operations3/12/23, 5:00 PM GLO-BUS Decisions & Reports bar A Company AC CAMERAS - MARKET SEGMENT PERFORMANCE Year 5 (Industry 7) Regular AC Camera Sales North America Europe-Africa Asia-Pacific Latin America Overall Revenue-Cost-Profit Breakdown $000s $ / Unit $000s $ / Unit $000s $ / Unit $000s $/ Unit SOOOs Revenues Gross Revenues 34,125 225.00 54,000 225.00 41,625 225.00 29,250 225.00 89,000 - Promo Discounts -123 -0.43 -104 -0.43 -80 -0.43 -56 0.43 -363 0,00 0.00 2 Exchange Rate Adj. 0 0 0.00 0 0.00 0 Net Revenues 64,002 224.57 53,896 224.57 41,545 224.57 29,194 224.57 188,637 Production Costs (components / assembly) 14,738 156.98 37,671 156.96 29,042 156.98 20,405 156.96 131,856 0.000 Delivery - Shipping 1.425 5.0 1,200 5.00 925 5.00 650 5.00 4,200 .000 Costs mport Duties 0.0 2,160 9.00 2,49 13.50 1.755 13.50 6,413 Marketing - Retailer Support 1,710 6 00 1.440 6.00 1,110 6.00 780 6.00 5,040 Costs Advertising 2,500 8.77 1,400 5.83 1000 5.41 5.77 5,650 Website Expenditures 1,500 5.26 1,200 5.00 900 4.86 600 4.62 4,200 Administrative Expenses 2.252 790 1,896 7.90 1,462 7.90 1,027 7.90 6,637 Operating Profit 9,877 34.66 6,929 28.87 4,608 24.91 3,227 24.82 24,641 kstations Operating Profit Margin 15.4% 12.9% 11.1% 11.1% 13% Unit Demand and Sales Units Market Market Units Market Units Market Market kstations (000s) Share (000s) Share (000s) Share 000s) Share Share Projected Demand (from decision entries) 285.0 25.0% 240.0 25.0% 185.0 25.0% 130.0 25.0% 25.0% Actual Demand as determined by comoings 285.0 25.0% 240.0 25.0% 185.0 25.0% 130.0 25.0% 25.0% ear 5 Units Gained/Lost (due to stock-outs) 0.0 0.0 0.0 0.0 cilities stment Total Units Assembled and Shipped 285.0 25.0% 240.0 25.0% 185.0 25.0% 130.0 25.0% 25.0% 90,000 Retail Outlets Year 5 Year Year 5 Year 6 Year Year 6 Year 5 Year 6 10,000 0 Number of Multi-Store Chains 36 36 30 30 24 24 18 18 Number of retro 48 36 36 00,000 Outlets Online Retailers 72 72 60 60 ny's brand of AC 5,000 Local Retail Shops 3,000 3,000 2,50 2,50 2,000 2,00 1,000 1,000 Cameras. 5,000 90.000 Special AC Camera Contracts North America Europe-Africa Asia-Pacific Latin America Overall Discount Offer (% off of standard price) 0.0% 0.0% 0.0% 0.0% one $ Per Value Index of Units Offered 0 0 Accepted Worker Units Assembled / Sold (000s) 0.0 units 0.0 units 0.0 units 0.0 units 0.0 20.400 1.800 Inits 800 Incremental Revenues-Costs-Margins $000s $ / Unit $000s $/ Unit $000s $ / Unit SOOOs $ / Unit $OOOS 2,000 Revenues - Gross Revenues 0.00 0 0.00 0.00 0.00 25,000 Exchange Rate Adj. 0.0 0.00 0.00 0.00 1,000 Net Revenues 0.00 0.0 0.00 0.00 oo oo 1,500 Less: Cost of Components / Features 0.00 0.00 0.00 0.00 olo ooo olo 94 Assembly Labor Costs 0.00 0.00 0.00 0.00 Allowance for Warranty Repairs 0.00 0.00 0.00 0.00 376 Delivery (shipping and import duties) 0.00 0 0.0 0.00 0.00 olo Contribution Margin 0.0 0.00 0.00 0.00 $/ Unit All AC Camera Operations North America Europe-Africa Asia-Pacific Latin America Overall 176.31 50.00 Revenue-Cost-Profit Breakdown $000s $0OO $000s $000s $000s 70.00 Net Revenues $4,002 53,896 41,545 29,194 188,637 40.00 17.00 Operating - Production Costs 44,738 37,671 29,042 10,405 31,856 45.00 Delivery (shipping / duties) 1,425 3,360 3,423 2,405 10,613 18.00 Marketing Costs 5,710 4,040 3,010 2,130 14,890 90.00 Administrative Costs 2,252 1,896 1,462 1,027 6,637 Operating Profit 6,929 4,608 24,641 506.31 9 ,877 3,227 64.71 Operating Profit Margin 15.4% 12.9% 11.1% 11.1% 13.1% 0.00 0.67 Warranty Period / Claims / Costs 65.38 Warranty Period Offered in Year 5 60 days 60 days 60 day 60 day Anticipated Warranty Claim Rate 7.0% 7.0% 7.0% 7.0% 7.0% 107.14 22.50 Allowance for Warranty Repairs (3000s) 1,000 840 650 455 2,945 $9.18 Warranty Repair Cost ($ per unit sold). 3.51 3.50 3.51 3.50 3.51 35.71 806.22 Page 2 Copyright @ 2019 GLO-BUS Software, Inc. Page 3 2/7 https://www.glo-bus.com/users/program21/cor/plant-operations 3/73/12/23, 5:00 PM GLO-BUS Decisions & Reports A Company PERFORMANCE HIGHLIGHTS Year 5 (Industry 7) Financial Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 Year 11 Year 12 Year 13 Year 14 Year 15 EPS (earnings per share) $0.75 ROE (return on equity) 14.0% Stock Price $12.00 Credit Rating Image Rating Net - AC Camera 188.637 Revenues UAV Drone 145,491 (spoos) Total 334,128 AC Camera - North America 285.0 Sales Market Share 25.0% (000s of units) Europe-Africa 240.0 Market Share 25.0 % Asia-Pacific 185.0 Market Share 25.0 % Latin America 130.0 Market Share 25.0% Total 840.0 Market Share 25.0 % UAV Drone - North America 52.0 Sales Market Share 25.0% (000s of units) Europe-Africa 43.0 Market Share 5.0% Asia-Pacific 28.0 Market Share 25.0% Latin America 17.0 Market Share 25.0% Total 140.0 Market Share 25.0% Strategic / Operating Year 5 Year 6 Year 7 Year 8 9 Year 10 Year 11 Year 12 Year 13 Year 14 Year 15 PQ Rating AC Camera 4.0* UAV Drone 4.0* Compensation - AC Camera 25,000 ($ per PAT member) UAV Drone 25,000 PAT Productivity - AC Camera 3,000 (units per PAT) UAV Drone 1,500 Labor Cost AC Camera 33.6 (S/unit assembled) UAV Drone 65.38 Production Cost - AC Camera 156.97 (S/unit assembled) UAV Drone 806.22 Marketing Cost - AC Camera 17.73 ($ per unit sold) UAV Drone 77.71 Operating Profit - AC Camera 29.33 ($ per unit sold) Margin 13.1 6 UAV Drone 35.75 Margin 6.3% Earnings Per Share (EPS) - EPS $2 $1 EPS $1 10 12 14 15 Year Copyright @ 2019 GLO-BUS Software, Inc. 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