According to the data what couldve the company have done better
2027 2026 2025 2024 2023 2022 2021 2020 2019 Capacity On Number of Employees Administration Staff Marketing & Sales Staff Production Admin Staff Ann Ano 94 81 85 Factory Workforce Factory Workforce Capacity (SCU) Effective Plant (SCU) TOTAL CAPACITY (SCU) 105 39,344 39,500 39,422 105 39,684 39,500 39,592 105 40,012 34,500 37,154 34,962 34,500 34,730 92 34,455 32,500 33,463 86 31,852 27,500 29,596 29,663 27,500 28,561 31,030 25,000 27,852 19,761 25,000 22,226 20,389 25,000 22,577 Capacity was allocated to: Training (%) Rework (%) Setup (%) Breakdowns (%) Raw Materials Stockout (%) Production (%) Idle Time (%) 2.8% 2.9% 9.3% 19.8% 8.0% 57.1% 0.0% 2.8% 2.9% 10.0% 14.6% 8.6% 61.2% 0.0% 2.7% 2.5% 9.9% 14.4% 8.6% 61.8% 0.0% 2.8% 2.5% 10.3% 11.3% 8.9% 64.2% 0.0% 2.8% 2.4% 10.4% 10.0% 9.1% 65.4% 0.0% 2.6% 1.8% 10.2% 11.5% 8.9% 65.1% 0.0% 2.5% 1.8% 11.3% 9.8% 9.0% 65.7% 0.0% 2.5% 1.3% 8.9% 8.2% 7.2% 52.5% 19.4% 2.4% 1.6% 11.2% 9.5% 9.1% 66.2% 0.0% 2.3% 1.6% 11.4% 8.1% 9.3% 67.3% 0.0% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% Production Efficiency (%)* 57.1% 61.2% 61.8% 64.2% 65.4% 65.1% 65.7% 71.9% 66.2% 67.3% Plant for next Period Effective Plant (SCU) Newly purchased/installed Plant (SCU) Plant for next period (SCU) 39,500 0 39,500 39,500 0 39,500 34,500 5,000 39,500 34,500 0 34,500 5,0000 2,000 34,500 25,000 2,5000 27.500 25,000 25,000 25,000 Production Process Supplier Relations Expenditure Supplier Relations Index $30,000 0.51 $30,000 0.51 $30,000 0.51 $30,000 0.51 $30,000 0.51 $30,000 0.51 $30,000 0.51 $30,000 0.51 $30,000 0.51 $30,000 0.51 Setup Time Reduction Expenditure Current Setup Time Reduction Index (as a proportion of industry standard) $20,000 0.03 $20,000 0.03 0.03 0.03 $20,000 0.04 $20,000 0.05 $20,000 0.05 $20,000 0.06 $20,000 0.05 $20,000 0.05 Batch Size Setup Time : Run Time Ratio 0 0 0 0 0 220 0.16: 1 4.0 220 .16:1 4.0 220 0.15:1 4.0 220 0.15:1 5.0 220 0.15:1 5.0 0.15: 1 6. 0 .17: 1 5 .0 .17: 1 4.0 .17: 1 5.0 200 .17:1 5.0 Manufacturing Cycle Time (days) 2027 2026 2025 2024 2023 2022 2021 2020 2019 Sales Revenue Less: Cost of Goods Sold $9,345,133 $4,418,200 $9,749,822 $4,720,585 $9,780,866 $4,832,784 $10,715,650 $5,432,240 $15,533,528 $7,805,292 $19,082,551 $9,470,283 $20,874,926 $10,224,718 $12,005,194 $7,699,891 $13,049,749 $7,504,593 GROSS MARGIN $4,926,934 $5,029,237 $4,948,082 $5,283,410 $7,728,236 $9,612,268 $10,650,208 $4,305,303 $5,545,155 Selling & Distribution Expenses Salaries Brand Advertising Product Advertising Product PR Distribution Channel Support Warranty Claims Product Development Projects Sales Of Obsolete Stock (Income) Cost Of Obsolete Goods Sold $220,000 $100,000 $473,000 $530,000 $323,003 $161,242 $220,000 $100,000 $473,000 $530,000 $324,296 $153,485 $220,000 $100,000 $783,000 $500,000 $325,455 $134,232 $0 ($0) $220,000 $100,000 $783,000 $500,000 $338,076 $141,679 $0 ($0) $264,000 $100,000 $783,000 $500,000 $355,554 $188,245 $1,000,000 ($0) $264,000 $100,000 $783,000 $500,000 $368,116 $256,663 $750,500 ($0) $264,000 $100,000 $783,000 $500,000 $360,658 $275,504 $176,000 $100,000 $800,000 $500,000 $354,649 $142,151 $2,010,000 ($0) $176,000 $100,000 $800,000 $500,000 $360,664 $179,396 $0 $0 $0 ($0) ($0) ($0) $0 ($0) $0 So $0 So $0 So $1,807,245 $1,800,781 $2,062,687 $2,082,755 $3,190,799 $3,022,279 $2,283,162 $4,082,800 $2,116,059 $396,000 Administration Expenses Salaries Finished Goods Warehousing Investor PR Legal Fees Miscellaneous Expense Unallocated Factory Overhead $264,000 $9,415,200 $250,000 $522,845 $264,000 $6,986,400 $250,000 $310,124 $264,000 $4,480,500 $490,000 $138,237 $0 $308,000 $2,273,400 $425,000 $352,000 $828,800 $425,000 $0 $396,000 $193,300 $400,000 $396,000 $59,050 $350,000 $352,000 $59,050 $300,000 SO SO $300,000 $0 $0 $0 $0 $0 So $0 $0 $0 $10,452,045 $7,810,524 $5,372,737 $3,006,400 $1,605,800 $989,300 $805,050 $711,050 $696,000 $6,392,985 $1,491,637 $163,093 $0 Financial Expenses Interest on Overdraft Interest on Debt to Owning Company Interest on Long Term Debt Debt to Owned Company Written Off Takeover bids premiums and expenses $144,000 $0 So $6,392,985 $1,491,637 $163,093 $144,000 TOTAL OTHER EXPENSES $18,652,275 $11,102,942 $7,598,516 $5,089,155 $4,796,599 $4,011,579 $3,088,212 $4,793,850 $2,956,059 $157,801 $266,026 $278,087 $174,648 $130,249 $148,265 Other Income Interest on Cash in Bank Interest on Loans to Owned Companies Debt to Owning Company Written Off Miscellaneous Cash Windfall $0 $0 $0 $0 SO TOTAL OTHER INCOME $157,801 $266,026 $278,087 $174,648 $130,249 $148,265 ($13,725,341) ($6,073,705) $0 ($2,650,434) $352,056 $105,617 ($358,298) $3,197,663 $959,299 $2,737,361 $821,208 $0 $0 Profit Before Taxation Less: Income Tax Plus: Tax Credit Profit After Taxation $0 $5,878,776 $1,763,633 $0 $4,115,143 $7,736,644 $2,320,993 $107,489 $5,523,140 $0 ($13,725,341) ($6,073,705) ($2,650,434) $246,439 $2,238,364 ($358,298) $1,916,153 Dividends received from Owned Companies $0 $0 SO NET INCOME ($13,725,341) ($6,073,705) ($2,650,434) $246,439 $2,238,364 $4,115,143 $5,523,140 ($358,298) $1,916,153 $98,693 So $98,693 $3,409,707 $1,022,912 $2,386,795 $2,386,795 2027 2026 2025 2024 2023 2022 2021 2020 2019 Capacity On Number of Employees Administration Staff Marketing & Sales Staff Production Admin Staff Ann Ano 94 81 85 Factory Workforce Factory Workforce Capacity (SCU) Effective Plant (SCU) TOTAL CAPACITY (SCU) 105 39,344 39,500 39,422 105 39,684 39,500 39,592 105 40,012 34,500 37,154 34,962 34,500 34,730 92 34,455 32,500 33,463 86 31,852 27,500 29,596 29,663 27,500 28,561 31,030 25,000 27,852 19,761 25,000 22,226 20,389 25,000 22,577 Capacity was allocated to: Training (%) Rework (%) Setup (%) Breakdowns (%) Raw Materials Stockout (%) Production (%) Idle Time (%) 2.8% 2.9% 9.3% 19.8% 8.0% 57.1% 0.0% 2.8% 2.9% 10.0% 14.6% 8.6% 61.2% 0.0% 2.7% 2.5% 9.9% 14.4% 8.6% 61.8% 0.0% 2.8% 2.5% 10.3% 11.3% 8.9% 64.2% 0.0% 2.8% 2.4% 10.4% 10.0% 9.1% 65.4% 0.0% 2.6% 1.8% 10.2% 11.5% 8.9% 65.1% 0.0% 2.5% 1.8% 11.3% 9.8% 9.0% 65.7% 0.0% 2.5% 1.3% 8.9% 8.2% 7.2% 52.5% 19.4% 2.4% 1.6% 11.2% 9.5% 9.1% 66.2% 0.0% 2.3% 1.6% 11.4% 8.1% 9.3% 67.3% 0.0% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% Production Efficiency (%)* 57.1% 61.2% 61.8% 64.2% 65.4% 65.1% 65.7% 71.9% 66.2% 67.3% Plant for next Period Effective Plant (SCU) Newly purchased/installed Plant (SCU) Plant for next period (SCU) 39,500 0 39,500 39,500 0 39,500 34,500 5,000 39,500 34,500 0 34,500 5,0000 2,000 34,500 25,000 2,5000 27.500 25,000 25,000 25,000 Production Process Supplier Relations Expenditure Supplier Relations Index $30,000 0.51 $30,000 0.51 $30,000 0.51 $30,000 0.51 $30,000 0.51 $30,000 0.51 $30,000 0.51 $30,000 0.51 $30,000 0.51 $30,000 0.51 Setup Time Reduction Expenditure Current Setup Time Reduction Index (as a proportion of industry standard) $20,000 0.03 $20,000 0.03 0.03 0.03 $20,000 0.04 $20,000 0.05 $20,000 0.05 $20,000 0.06 $20,000 0.05 $20,000 0.05 Batch Size Setup Time : Run Time Ratio 0 0 0 0 0 220 0.16: 1 4.0 220 .16:1 4.0 220 0.15:1 4.0 220 0.15:1 5.0 220 0.15:1 5.0 0.15: 1 6. 0 .17: 1 5 .0 .17: 1 4.0 .17: 1 5.0 200 .17:1 5.0 Manufacturing Cycle Time (days) 2027 2026 2025 2024 2023 2022 2021 2020 2019 Sales Revenue Less: Cost of Goods Sold $9,345,133 $4,418,200 $9,749,822 $4,720,585 $9,780,866 $4,832,784 $10,715,650 $5,432,240 $15,533,528 $7,805,292 $19,082,551 $9,470,283 $20,874,926 $10,224,718 $12,005,194 $7,699,891 $13,049,749 $7,504,593 GROSS MARGIN $4,926,934 $5,029,237 $4,948,082 $5,283,410 $7,728,236 $9,612,268 $10,650,208 $4,305,303 $5,545,155 Selling & Distribution Expenses Salaries Brand Advertising Product Advertising Product PR Distribution Channel Support Warranty Claims Product Development Projects Sales Of Obsolete Stock (Income) Cost Of Obsolete Goods Sold $220,000 $100,000 $473,000 $530,000 $323,003 $161,242 $220,000 $100,000 $473,000 $530,000 $324,296 $153,485 $220,000 $100,000 $783,000 $500,000 $325,455 $134,232 $0 ($0) $220,000 $100,000 $783,000 $500,000 $338,076 $141,679 $0 ($0) $264,000 $100,000 $783,000 $500,000 $355,554 $188,245 $1,000,000 ($0) $264,000 $100,000 $783,000 $500,000 $368,116 $256,663 $750,500 ($0) $264,000 $100,000 $783,000 $500,000 $360,658 $275,504 $176,000 $100,000 $800,000 $500,000 $354,649 $142,151 $2,010,000 ($0) $176,000 $100,000 $800,000 $500,000 $360,664 $179,396 $0 $0 $0 ($0) ($0) ($0) $0 ($0) $0 So $0 So $0 So $1,807,245 $1,800,781 $2,062,687 $2,082,755 $3,190,799 $3,022,279 $2,283,162 $4,082,800 $2,116,059 $396,000 Administration Expenses Salaries Finished Goods Warehousing Investor PR Legal Fees Miscellaneous Expense Unallocated Factory Overhead $264,000 $9,415,200 $250,000 $522,845 $264,000 $6,986,400 $250,000 $310,124 $264,000 $4,480,500 $490,000 $138,237 $0 $308,000 $2,273,400 $425,000 $352,000 $828,800 $425,000 $0 $396,000 $193,300 $400,000 $396,000 $59,050 $350,000 $352,000 $59,050 $300,000 SO SO $300,000 $0 $0 $0 $0 $0 So $0 $0 $0 $10,452,045 $7,810,524 $5,372,737 $3,006,400 $1,605,800 $989,300 $805,050 $711,050 $696,000 $6,392,985 $1,491,637 $163,093 $0 Financial Expenses Interest on Overdraft Interest on Debt to Owning Company Interest on Long Term Debt Debt to Owned Company Written Off Takeover bids premiums and expenses $144,000 $0 So $6,392,985 $1,491,637 $163,093 $144,000 TOTAL OTHER EXPENSES $18,652,275 $11,102,942 $7,598,516 $5,089,155 $4,796,599 $4,011,579 $3,088,212 $4,793,850 $2,956,059 $157,801 $266,026 $278,087 $174,648 $130,249 $148,265 Other Income Interest on Cash in Bank Interest on Loans to Owned Companies Debt to Owning Company Written Off Miscellaneous Cash Windfall $0 $0 $0 $0 SO TOTAL OTHER INCOME $157,801 $266,026 $278,087 $174,648 $130,249 $148,265 ($13,725,341) ($6,073,705) $0 ($2,650,434) $352,056 $105,617 ($358,298) $3,197,663 $959,299 $2,737,361 $821,208 $0 $0 Profit Before Taxation Less: Income Tax Plus: Tax Credit Profit After Taxation $0 $5,878,776 $1,763,633 $0 $4,115,143 $7,736,644 $2,320,993 $107,489 $5,523,140 $0 ($13,725,341) ($6,073,705) ($2,650,434) $246,439 $2,238,364 ($358,298) $1,916,153 Dividends received from Owned Companies $0 $0 SO NET INCOME ($13,725,341) ($6,073,705) ($2,650,434) $246,439 $2,238,364 $4,115,143 $5,523,140 ($358,298) $1,916,153 $98,693 So $98,693 $3,409,707 $1,022,912 $2,386,795 $2,386,795
