Assuming no brokerage fees, calculate the amount of cash needed to retire Baldwin's 12.4S2021 bond early. Select: 1 $5,583,449 $6,305,845 $5,825,802
COMP-XM INQUIRER Page 1 Front Page Page 2 Stocks & Bonds Page 3 Financial Summary Page 4 Production Analysis Annual Report Andrews http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Page 5 Thrift Segment Analysis Page 6 Core Segment Analysis Page 7 Nano Segment Analysis Page 8 Elite Segment Analysis Annual Report Baldwin Page 9 Market Share Page 10 Perceptual Map Page 11 HR/TQM Report Annual Report Chester Annual Report Digby PRINT 1 of 29 5/9/14, 11:05 AM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Top " Round: 3 Dec. 31, 2016 Efren Escoto Student: Efren Escoto Andrews Efren Escoto Baldwin Chester Digby Selected Financial Statistics ROS Asset Turnover ROA Leverage (Assets/Equity) ROE Emergency Loan Sales EBIT Profits Cumulative Profit SG&A / Sales Contrib. Margin % COMP-XM INQUIRER 2 of 29 Andrews 11.4% 1.07 12.2% 1.6 18.9% $0 $175,632,153 $37,162,468 $20,010,181 $34,336,393 9.2% 43.1% Baldwin 0.1% 0.73 0.1% 2.4 0.2% $0 $173,267,527 $16,687,922 $174,269 $4,703,625 12.3% 36.7% Chester 12.7% 1.25 15.8% 1.7 27.1% $0 $208,540,626 $48,328,275 $26,388,967 $55,581,059 6.5% 38.0% Digby 1.1% 0.70 0.8% 2.6 2.0% $0 $145,174,072 $17,513,532 $1,614,471 $4,975,742 9.2% 36.2% Page 1 5/9/14, 11:05 AM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Top Stocks & Bonds Round: 3 Efren Escoto December 31 , 2016 Stock Market Summary Company Andrews Baldwin Chester Digby Close $90.17 $31.64 $109.99 $25.88 Change $29.73 ($2.69) $29.48 ($0.83) Shares 2,050,942 3,210,804 1,896,197 3,207,515 MarketCap ($M) $185 $102 $209 $83 Book Value $51.56 $30.89 $51.36 $25.22 EPS $9.76 $0.05 $13.92 $0.50 Dividend $0.00 $0.00 $0.00 $0.00 Yield 0.0% 0.0% 0.0% 0.0% P/E 9.2 572.5 7.9 51.3 Bond Market Summary Company Andrews Baldwin Chester Digby Series# Face Yield Close$ S&P 11.2S2020 11.9S2021 10.9S2024 11.0S2025 11.8S2026 $8,837,000 $7,072,000 $12,000,000 $13,000,000 $10,000,000 11.2% 11.6% 11.1% 11.1% 11.4% 100.00 102.57 98.47 98.90 103.50 A A A A A 11.2S2020 12.4S2021 12.0S2023 12.6S2024 13.1S2025 13.8S2026 $8,632,724 $5,825,802 $15,610,279 $17,788,546 $34,902,738 $19,645,689 12.0% 12.9% 12.9% 13.2% 13.4% 13.7% 92.95 95.84 93.05 95.30 97.49 101.06 CC CC CC CC CC CC 11.1S2022 11.2S2023 11.5S2024 11.6S2025 12.6S2026 $2,509,600 $5,662,814 $1,377,976 $18,600,072 $10,904,257 11.5% 11.6% 11.7% 11.8% 12.1% 96.70 96.80 98.01 98.39 103.97 BBB BBB BBB BBB BBB 11.3S2020 12.5S2021 12.5S2022 12.5S2023 12.9S2024 13.4S2025 14.2S2026 $10,417,600 $14,665,611 $7,963,435 $9,569,958 $14,262,838 $28,649,980 $2,456,436 12.2% 13.1% 13.2% 13.2% 13.5% 13.7% 13.9% 92.69 95.52 94.92 94.39 95.80 98.01 102.10 CC CC CC CC CC CC CC Next Year's Prime Rate 9.00% COMP-XM INQUIRER 3 of 29 Page 2 5/9/14, 11:05 AM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Top Financial Summary Cash Flow Statement Survey Cash flows from operating activities Net Income (Loss) Adjustment for non-cash items: Depreciation Extraordinary gains/losses/writeoffs Changes in current assets and liabilities: Accounts payable Inventory Accounts receivable Net cash from operations Cash flows from investing activities Plant improvements (net) Cash flows from financing activities Dividends paid Sales of common stock Purchase of common stock Cash from long term debt issued Early retirement of long term debt Retirement of current debt Cash from current debt borrowing Cash from emergency loan Net cash from financing activities Net change in cash position Round: 3 December 31, 2016 Efren Escoto Andrews Baldwin Chester Digby $20,010 $174 $26,389 $1,614 $12,058 ($109) $17,849 $0 $10,617 $0 $15,687 $0 $11 $1,813 ($1,240) $32,543 $2,394 ($10,029) ($2,676) $7,712 $309 ($711) ($2,586) $34,018 $674 ($10,029) $457 $8,403 ($22,631) ($48,980) ($36,000) ($19,800) $0 $0 $0 $10,000 $0 ($11,300) $0 $0 $0 $18,373 $0 $19,646 $0 ($33,255) $26,832 $0 $0 $0 ($1,584) $10,904 $0 ($30,661) $20,522 $0 $0 $8,668 $0 $2,456 $0 ($41,485) $29,290 $0 ($1,300) $31,595 ($818) ($1,070) $8,612 ($9,673) ($2,800) ($12,467) Balance Sheet Survey Cash Accounts Receivable Inventory Total Current Assets Andrews $26,062 $14,436 $11,674 $52,171 Baldwin $25,970 $14,241 $18,354 $58,564 Chester $29,787 $17,140 $21,368 $68,296 Digby $38,303 $11,932 $14,088 $64,323 Plant and equipment Accumulated Depreciation Total Fixed Assets $180,868 ($68,442) $112,426 $267,740 ($88,249) $179,491 $159,260 ($60,121) $99,139 $235,300 ($93,158) $142,142 Total Assets $164,597 $238,055 $167,434 $206,465 Accounts Payable Current Debt Long Term Debt Total Liabilities $7,950 $0 $50,909 $58,859 $9,651 $26,832 $102,406 $138,888 $10,468 $20,522 $39,055 $70,045 $8,296 $29,290 $87,986 $125,572 Common Stock Retained Earnings Total Equity $12,081 $93,657 $105,738 $55,651 $43,516 $99,167 $10,915 $86,474 $97,389 $45,786 $35,107 $80,893 Total Liabilities & Owners' Equity $164,597 $238,055 $167,434 $206,465 Income Statement Survey Sales Variable Costs (Labor, Material, Carry) Depreciation SGA (R&D, Promo, Sales, Admin) Other (Fees, Writeoffs, TQM, Bonuses) EBIT Interest (Short term, Long term) Taxes Profit Sharing Net Profit Andrews $175,632 $99,940 $12,058 $16,130 $10,341 $37,162 $5,749 $10,995 $408 $20,010 Baldwin $173,268 $109,592 $17,849 $21,237 $7,901 $16,688 $16,414 $96 $4 $174 Chester $208,541 $129,213 $10,617 $13,563 $6,819 $48,328 $6,901 $14,499 $539 $26,389 Digby $145,174 $92,598 $15,687 $13,319 $6,056 $17,514 $14,979 $887 $33 $1,614 COMP-XM INQUIRER 4 of 29 Page 3 5/9/14, 11:05 AM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Top Production Analysis Round: 3 December 31, 2016 Efren Escoto Production Information Primary Segment Units Sold Unit Inven tory Ark Able Acre Awe Elite Thrift Core Nano 1,376 1,647 1,613 1,359 Buzz Brat Baker Bead Bid Bold Thrift Core Nano Elite Core Core Cute Crimp Cake Cedar Dug Drat Deal Dell Name Revision Date Age Dec.31 22 66 389 238 10/27/2016 12/1/2016 10/7/2016 9/21/2016 971 1,848 1,182 837 1,566 1,053 380 315 220 279 117 0 Nano Elite Nano Elite 1,763 1,351 1,248 1,527 Thrift Thrift Core Core 1,964 2,053 1,595 1,776 COMP-XM INQUIRER 5 of 29 Labor Cost Contr. Marg. 2nd Shift & Overtime $13.76 $7.41 $9.45 $12.67 $7.99 $3.80 $4.23 $7.36 43% 47% 40% 43% 54% 86% 0% 19% 6.5 9.5 8.2 6.0 914 1,330 1,450 1,228 153% 184% 96% 118% $17.00 $19.00 $30.00 $36.00 $21.00 $22.00 $6.82 $8.14 $12.74 $13.59 $9.31 $9.03 $1.79 $4.10 $6.89 $6.28 $5.67 $4.44 52% 33% 34% 43% 30% 38% 0% 43% 47% 12% 63% 100% 10.0 10.0 7.0 7.0 8.0 8.0 1,250 1,500 950 950 1,040 1,040 99% 142% 146% 111% 162% 176% 4.7 6.7 4.2 6.4 $34.00 $34.00 $37.00 $37.00 $13.66 $14.56 $14.04 $14.57 $7.91 $6.69 $7.08 $7.31 38% 35% 40% 38% 100% 53% 30% 43% 7.0 7.0 7.0 7.0 1,150 850 1,200 1,350 198% 151% 129% 142% 12.4 12.2 8.7 9.2 $16.00 $16.00 $24.00 $24.00 $6.80 $6.96 $9.72 $10.36 $2.99 $2.97 $4.57 $4.50 36% 35% 38% 36% 55% 50% 67% 56% 10.0 10.0 8.0 8.0 1,450 1,600 1,150 1,350 154% 149% 165% 154% MTBF Pfmn Coord Size Coord Material Price Cost 1.2 1.6 1.3 1.2 26000 20000 20000 22000 15.9 7.9 10.9 12.9 7.2 12.0 9.4 4.3 $38.00 $20.70 $25.00 $36.00 12/19/2016 12/7/2014 12/16/2016 12/16/2016 12/24/2016 2/10/2016 2.2 3.1 1.0 1.0 0.9 0.9 14000 16000 18000 20000 16000 16000 8.5 9.4 12.9 16.0 10.8 10.5 11.7 10.8 4.6 7.1 9.3 9.7 43 171 341 427 11/4/2016 8/23/2016 7/2/2016 7/24/2016 1.2 1.9 1.3 1.3 23000 25000 23000 25000 13.5 16.3 14.0 16.1 264 324 279 268 6/10/2017 6/10/2017 12/16/2015 12/18/2015 3.7 3.6 2.1 2.1 17000 17000 18000 20000 7.8 8.0 10.9 11.6 Auto mation Capacity Next Next Round Round Plant Utiliz. Page 4 5/9/14, 11:05 AM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Top Thrift Market Segment Analysis Total Industry Unit Demand Actual Industry Unit Sales Segment % of Total Industry Efren Escoto Thrift Statistics 6,985 6,985 26.1% Next Year's Segment Growth Rate 11.0% Thrift Customer Buying Criteria 1. 2. 3. 4. Expectations $14.00 - 26.00 MTBF 14000-20000 Pfmn 8.0 Size 12.2 Ideal Age = 3.0 Price Reliability Ideal Position Age Round: 3 December 31, 2016 Importance 55% 20% 15% 10% Perceptual Map for Thrift Segment Top Products in Thrift Segment Name Dug Drat Able Buzz Brat Bid Acre Bold Market Share 26% 26% 21% 14% 10% 3% 1% 0% Units Sold to Seg 1,787 1,782 1,445 948 719 190 86 29 COMP-XM INQUIRER 6 of 29 Revision Date Stock Out 6/10/2017 6/10/2017 12/1/2016 12/19/2016 12/7/2014 12/24/2016 10/7/2016 2/10/2016 YES Pfmn Coord 7.8 8.0 7.9 8.5 9.4 10.8 10.9 10.5 Size Coord 12.4 12.2 12.0 11.7 10.8 9.3 9.4 9.7 List Price $16.00 $16.00 $20.70 $17.00 $19.00 $21.00 $25.00 $22.00 MTBF 17000 17000 20000 14000 16000 16000 20000 16000 Age Dec.31 3.74 3.64 1.58 2.25 3.11 0.88 1.28 0.89 Promo Cust. AwareBudget ness $1,250 78% $1,250 79% $1,400 95% $1,140 66% $1,140 67% $1,140 58% $1,200 83% $1,140 51% Sales Cust. Access- Dec. Cust. Budget ibility Survey $1,400 75% 54 $1,400 75% 55 $2,000 81% 46 $1,000 72% 31 $1,000 72% 24 $900 72% 0 $1,000 81% 0 $900 72% 3 Page 5 5/9/14, 11:05 AM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Top Core Market Segment Analysis Total Industry Unit Demand Actual Industry Unit Sales Segment % of Total Industry Efren Escoto Core Statistics 8,898 8,898 33.3% Next Year's Segment Growth Rate 10.0% Core Customer Buying Criteria 1. 2. 3. 4. Expectations $20.00 - 32.00 Ideal Age = 2.0 MTBF 16000-22000 Pfmn 11.0 Size 9.2 Price Age Reliability Ideal Position Round: 3 December 31, 2016 Importance 46% 20% 18% 16% Perceptual Map for Core Segment Top Products in Core Segment Name Dell Acre Deal Bid Brat Bold Drat Able Dug Buzz Cute Market Share 19% 17% 17% 15% 13% 12% 3% 2% 2% 0% 0% Units Sold to Seg 1,694 1,502 1,496 1,376 1,129 1,024 271 202 178 23 3 COMP-XM INQUIRER 7 of 29 Revision Date Stock Out 12/18/2015 10/7/2016 12/16/2015 12/24/2016 12/7/2014 2/10/2016 YES 6/10/2017 12/1/2016 6/10/2017 12/19/2016 11/4/2016 Pfmn Coord 11.6 10.9 10.9 10.8 9.4 10.5 8.0 7.9 7.8 8.5 13.5 Size Coord 9.2 9.4 8.7 9.3 10.8 9.7 12.2 12.0 12.4 11.7 4.7 List Price $24.00 $25.00 $24.00 $21.00 $19.00 $22.00 $16.00 $20.70 $16.00 $17.00 $34.00 MTBF 20000 20000 18000 16000 16000 16000 17000 20000 17000 14000 23000 Age Dec.31 2.10 1.28 2.09 0.88 3.11 0.89 3.64 1.58 3.74 2.25 1.24 Promo Cust. AwareBudget ness $1,250 78% $1,200 83% $1,250 78% $1,140 58% $1,140 67% $1,140 51% $1,250 79% $1,400 95% $1,250 78% $1,140 66% $1,350 87% Sales Cust. Access- Dec. Cust. Budget ibility Survey $1,100 76% 50 $1,000 45% 39 $1,100 76% 44 $900 72% 38 $1,000 72% 26 $900 72% 31 $1,400 76% 2 $2,000 45% 12 $1,400 76% 0 $1,000 72% 8 $1,000 11% 0 Page 6 5/9/14, 11:05 AM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Top Nano Market Segment Analysis Total Industry Unit Demand Actual Industry Unit Sales Segment % of Total Industry Efren Escoto Nano Statistics 5,412 5,412 20.3% Next Year's Segment Growth Rate 14.0% Nano Customer Buying Criteria 1. 2. 3. 4. Expectations Pfmn 12.9 Size 4.4 $28.00 - 40.00 Ideal Age = 1.0 MTBF 18000-24000 Ideal Position Price Age Reliability Round: 3 December 31, 2016 Importance 35% 27% 20% 18% Perceptual Map for Nano Segment Top Products in Nano Segment Name Cute Awe Cake Baker Ark Deal Cedar Dell Bead Acre Crimp Market Share 25% 24% 22% 20% 2% 2% 2% 2% 1% 0% 0% Units Sold to Seg 1,368 1,305 1,194 1,055 127 99 85 82 61 20 17 COMP-XM INQUIRER 8 of 29 Revision Date Stock Out 11/4/2016 9/21/2016 7/2/2016 12/16/2016 10/27/2016 12/16/2015 7/24/2016 12/18/2015 12/16/2016 10/7/2016 8/23/2016 Pfmn Coord 13.5 12.9 14.0 12.9 15.9 10.9 16.1 11.6 16.0 10.9 16.3 Size Coord 4.7 4.3 4.2 4.6 7.2 8.7 6.4 9.2 7.1 9.4 6.7 List Price $34.00 $36.00 $37.00 $30.00 $38.00 $24.00 $37.00 $24.00 $36.00 $25.00 $34.00 MTBF 23000 22000 23000 18000 26000 18000 25000 20000 20000 20000 25000 Age Dec.31 1.24 1.24 1.34 1.03 1.23 2.09 1.34 2.10 1.04 1.28 1.90 Promo Cust. AwareBudget ness $1,350 87% $1,500 100% $1,350 87% $1,140 67% $1,350 90% $1,250 78% $1,350 87% $1,250 78% $1,140 67% $1,200 83% $1,350 87% Sales Cust. Access- Dec. Cust. Budget ibility Survey $1,000 83% 62 $1,100 61% 52 $900 83% 48 $1,900 70% 46 $1,100 61% 0 $1,100 18% 2 $900 83% 0 $1,100 18% 1 $2,200 70% 0 $1,000 61% 0 $1,000 83% 0 Page 7 5/9/14, 11:05 AM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Top Elite Market Segment Analysis Total Industry Unit Demand Actual Industry Unit Sales Segment % of Total Industry Efren Escoto Elite Statistics 5,434 5,434 20.3% Next Year's Segment Growth Rate 16.0% Elite Customer Buying Criteria 1. 2. 3. 4. Expectations Ideal Age = 0.0 $30.00 - 42.00 Pfmn 15.8 Size 7.3 MTBF 20000-26000 Age Price Ideal Position Reliability Round: 3 December 31, 2016 Importance 34% 24% 22% 20% Perceptual Map for Elite Segment Top Products in Elite Segment Name Cedar Crimp Ark Bead Cute Baker Cake Awe Acre Market Share 27% 25% 23% 14% 7% 2% 1% 1% 0% Units Sold to Seg 1,442 1,334 1,248 775 392 127 55 55 6 COMP-XM INQUIRER 9 of 29 Revision Date Stock Out 7/24/2016 8/23/2016 10/27/2016 12/16/2016 11/4/2016 12/16/2016 7/2/2016 9/21/2016 10/7/2016 Pfmn Coord 16.1 16.3 15.9 16.0 13.5 12.9 14.0 12.9 10.9 Size Coord 6.4 6.7 7.2 7.1 4.7 4.6 4.2 4.3 9.4 List Price $37.00 $34.00 $38.00 $36.00 $34.00 $30.00 $37.00 $36.00 $25.00 MTBF 25000 25000 26000 20000 23000 18000 23000 22000 20000 Age Dec.31 1.34 1.90 1.23 1.04 1.24 1.03 1.34 1.24 1.28 Promo Cust. AwareBudget ness $1,350 87% $1,350 87% $1,350 90% $1,140 67% $1,350 87% $1,140 67% $1,350 87% $1,500 100% $1,200 83% Sales Cust. Access- Dec. Cust. Budget ibility Survey $900 87% 48 $1,000 87% 47 $1,100 61% 48 $2,200 69% 30 $1,000 87% 8 $1,900 69% 1 $900 87% 1 $1,100 61% 0 $1,000 61% 0 Page 8 5/9/14, 11:05 AM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Top Market Share Report Industry Unit Sales % of Market Ark Able Acre Awe Total Buzz Brat Baker Bead Bid Bold Total Actual Market Share in Units Thrift Core Nano Elite 6,985 26.1% 8,898 33.3% 20.7% 1.2% 2.3% 16.9% 21.9% 19.1% 13.6% 10.3% 0.3% 12.7% 2.7% 0.4% 27.0% 15.5% 11.5% 39.9% Cute Crimp Cake Cedar Total Dug Drat Deal Dell Total 0.0% 0.0% 25.6% 25.5% 51.1% COMP-XM INQUIRER 10 of 29 Round: 3 December 31, 2016 Efren Escoto 2.0% 3.0% 16.8% 19.0% 40.9% 5,412 20.3% 5,434 20.3% 2.4% 23.0% 0.4% 24.1% 26.8% 0.1% 1.0% 24.1% Total 26,729 100.0% Units Demanded % of Market 5.2% 6.2% 6.0% 5.1% 22.4% Ark Able Acre Awe Total Buzz Brat Baker Bead Bid Bold Total 19.5% 1.1% 2.3% 14.3% 20.6% 16.6% 3.6% 6.9% 4.4% 3.1% 5.9% 3.9% 27.9% 25.3% 0.3% 22.1% 1.6% 49.2% 7.2% 24.6% 1.0% 26.5% 59.3% 6.6% 5.0% 4.7% 5.7% 22.0% Dug Drat Deal Dell Total 6,985 26.1% 8,898 33.3% 22.0% 1.2% 2.6% 16.8% 23.2% 19.4% 13.2% 10.1% 0.3% 12.6% 2.7% 0.4% 26.4% 15.4% 11.6% 39.9% 1.8% 1.5% 3.3% Total 26,729 100.0% 25.3% 25.1% 50.3% 5,412 20.3% 5,434 20.3% 2.4% 23.0% 0.4% 24.1% 26.8% 0.1% 1.0% 24.1% 19.5% 1.1% 2.3% 14.3% 20.6% 16.6% 3.5% 6.8% 4.4% 3.1% 5.8% 4.0% 27.7% 0.0% Cute Crimp Cake Cedar Total 7.3% 7.7% 6.0% 6.6% 27.6% PotentialCore Market Nano Share inElite Units Thrift 25.3% 0.3% 22.1% 1.6% 49.2% 7.2% 24.5% 1.0% 26.5% 59.3% 6.6% 5.1% 4.7% 5.7% 22.0% 2.0% 3.0% 16.7% 18.9% 40.7% 1.8% 1.5% 3.3% 5.2% 6.6% 6.0% 5.1% 22.9% 7.3% 7.6% 5.9% 6.6% 27.4% Page 9 5/9/14, 11:05 AM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Top Perceptual Map Round: 3 December 31, 2016 Efren Escoto Perceptual Map for All Segments Andrews Name Ark Able Acre Awe Pfmn 15.9 7.9 10.9 12.9 Name Dug Drat Deal Dell Pfmn 7.8 8.0 10.9 11.6 Size 7.2 12.0 9.4 4.3 Baldwin Revised 10/27/2016 12/1/2016 10/7/2016 9/21/2016 Name Buzz Brat Baker Bead Bid Bold Pfmn 8.5 9.4 12.9 16.0 10.8 10.5 Size 11.7 10.8 4.6 7.1 9.3 9.7 Chester Revised 12/19/2016 12/7/2014 12/16/2016 12/16/2016 12/24/2016 2/10/2016 Name Cute Crimp Cake Cedar Pfmn 13.5 16.3 14.0 16.1 Size 4.7 6.7 4.2 6.4 Revised 11/4/2016 8/23/2016 7/2/2016 7/24/2016 Digby Size 12.4 12.2 8.7 9.2 COMP-XM INQUIRER 11 of 29 Revised 6/10/2017 6/10/2017 12/16/2015 12/18/2015 Page 10 5/9/14, 11:05 AM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Top HR/TQM Report Efren Escoto Round: 3 December 31, 2016 HUMAN RESOURCES SUMMARY Needed Complement Complement 1st Shift Complement 2nd Shift Complement Andrews 522 522 396 126 Baldwin 590 590 415 175 Chester 612 612 395 218 Digby 431 431 275 156 Overtime% Turnover Rate New Employees Separated Employees Recruiting Spend Training Hours Productivity Index 0.0% 7.0% 37 107 $4,000 80 109.4% 0.0% 6.2% 137 0 $5,000 80 125.6% 0.0% 10.0% 61 49 $0 0 100.0% 0.0% 8.0% 35 0 $2,500 40 116.4% Recruiting Cost Separation Cost Training Cost Total HR Admin Cost $183 $535 $835 $1,553 $825 $0 $944 $1,769 $61 $247 $0 $309 $123 $0 $345 $468 Labor Contract Next Year Wages Benefits Profit Sharing Annual Raise $29.56 2,500 2.0% 5.0% $29.56 2,500 2.0% 5.0% $29.56 2,500 2.0% 5.0% $29.56 2,500 2.0% 5.0% Starting Negotiation Position Wages Benefits Profit Sharing Annual Raise Ceiling Negotiation Position Wages Benefits Profit Sharing Annual Raise Adjusted Labor Demands Wages Benefits Profit Sharing Annual Raise Strike Days TQM SUMMARY Process Mgt Budgets Last Year CPI Systems Vendor/JIT Quality Initiative Training Channel Support Systems Concurrent Engineering UNEP Green Programs TQM Budgets Last Year Benchmarking Quality Function Deployment Effort CCE/6 Sigma Training GEMI TQEM Sustainability Initiatives Total Expenditures Cumulative Impacts Material Cost Reduction Labor Cost Reduction Reduction R&D Cycle Time Reduction Admin Costs Demand Increase COMP-XM INQUIRER 12 of 29 Andrews Baldwin Chester Digby $1,500 $2,000 $1,000 $1,250 $500 $500 $1,500 $1,500 $0 $0 $0 $1,500 $0 $0 $1,250 $1,250 $1,250 $0 $1,250 $1,250 $0 $1,500 $0 $0 $300 $500 $1,600 $800 $9,950 $1,500 $0 $0 $0 $6,000 $0 $0 $1,250 $1,250 $6,250 $0 $0 $750 $750 $5,500 11.22% 12.44% 8.91% 47.70% 7.52% 1.41% 0.05% 0.00% 43.11% 0.45% 6.43% 13.93% 39.79% 0.00% 9.37% 6.03% 1.78% 0.00% 16.23% 5.47% Page 11 5/9/14, 11:05 AM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... PRINT Annual Report 13 of 29 5/9/14, 11:05 AM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Top Annual Report Andrews Round: 3 Dec. 31, 2016 C59559 Balance Sheet DEFINITIONS: Common Size: The common size column simply represents each item as a percentage of total assets for that year. Cash: Your end-of-year cash position. Accounts Receivable: Reflects the lag between delivery and payment of your products. Inventories: The current value of your inventory across all products. A zero indicates your company stocked out. Unmet demand would, of course, fall to your competitors. Plant & Equipment: The current value of your plant. Accum Deprec: The total accumulated depreciation from your plant. Accts Payable: What the company currently owes suppliers for materials and services. Current Debt: The debt the company is obligated to pay during the next year of operations. It includes emergency loans used to keep your company solvent should you run out of cash during the year. Long Term Debt: The company's long term debt is in the form of bonds, and this represents the total value of your bonds. Common Stock: The amount of capital invested by shareholders in the company. Retained Earnings: The profits that the company chose to keep instead of paying to shareholders as dividends. ASSETS Cash Accounts Receivable Inventory 2016 Common Size 15.8% 8.8% 7.1% $26,062 $14,436 $11,674 Total Current Assets $52,172 Plant & Equipment Accumulated Depreciation 2015 $17,450 $13,196 $13,487 31.7% $44,133 109.9% -41.6% $180,868 ($68,442) $162,696 ($60,952) Total Fixed Assets $112,426 68.3% $101,744 Total Assets $164,597 100.0% $145,876 4.8% 0.0% 30.9% $7,940 $11,300 $40,909 35.8% $60,149 7.3% 56.9% $12,081 $73,647 LIABILITIES & OWNERS' EQUITY Accounts Payable Current Debt Long Term Debt $7,950 $0 $50,909 Total Liabilities Common Stock Retained Earnings $58,859 $12,081 $93,657 Total Equity $105,738 64.2% $85,728 Total Liab. & O. Equity $164,597 100.0% $145,876 Cash Flow Statement The Cash Flow Statement examines what happened in the Cash Account during the year. 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 negative cash flows exceed positives, you are forced to seek emergency funding. For example, if sales are bad and you find yourself carrying an abundance of excess inventory, the report would show the increase in inventory as a huge negative cash flow. Too much unexpected inventory could outstrip your inflows, exhaust your starting cash and force you to beg for money to keep your company afloat. Cash Flows from Operating Activities: Net Income (Loss) Depreciation Extraordinary gains/losses/writeoffs Accounts Payable Inventory Accounts Receivable Net cash from operations Cash Flows from Investing Activities: Plant Improvements Cash Flows from Financing Activities: Dividends Paid Sales of Common Stock Purchase of Common Stock Cash from long term debt Retirement of long term debt Change in current debt (net) Net cash from financing activities Net change in cash position Closing cash position Annual Report 14 of 29 2016 $20,010 $12,058 ($109) $11 $1,813 ($1,240) 2015 $9,586 $10,846 ($965) ($31) $5,097 ($1,087) $32,543 $23,447 ($22,631) ($29,448) $0 $0 $0 $10,000 $0 ($11,300) $0 $0 $0 $13,000 ($11,300) $11,300 ($1,300) $8,612 $26,062 $13,000 $6,999 $17,450 Page 1 5/9/14, 11:05 AM COMP-XM INQUIRER 15 of 29 http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... 5/9/14, 11:05 AM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Top Annual Report (Product Name:) Andrews $48,941 $0 $0 Na $0 Na $0 2016 Total $175,632 Common Size 100.0% $6,250 $11,886 $88 $18,224 $7,882 $15,476 $676 $24,034 $10,349 $17,169 $579 $28,097 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $35,475 $63,065 $1,401 $99,940 20.2% 35.9% 0.8% 56.9% $22,690 $15,863 $16,295 $20,843 $0 $0 $0 $0 $75,692 43.1% $1,950 $836 $1,350 $1,100 $654 $5,889 $3,901 $933 $1,400 $2,000 $426 $8,661 $3,751 $780 $1,200 $1,000 $504 $7,235 $2,456 $736 $1,500 $1,100 $612 $6,404 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $12,058 $3,285 $5,450 $5,200 $2,196 $28,188 6.9% 1.9% 3.1% 3.0% 1.3% 16.0% $16,801 $7,203 $9,061 $14,439 $0 $0 $0 $0 $47,504 27.0% $10,341 $37,162 $0 $5,749 $10,995 $408 $20,010 5.9% 21.2% 0.0% 3.3% 6.3% 0.2% 11.4% Able $34,087 Variable Costs: Direct Labor Direct Material Inventory Carry Total Variable $10,994 $18,534 $58 $29,585 Contribution Margin Net Margin 2016 Income Statement Acre Awe Na Na $40,329 Sales Ark $52,275 Period Costs: Depreciation SG&A: R&D Promotions Sales Admin Total Period Definitions: Sales: Unit sales times list price. Direct Labor: Labor costs incurred to produce the product that was sold. Inventory Carry Cost: the cost to carry unsold goods in inventory. Depreciation: Calculated on straight-line 15-year depreciation of plant value. R&D Costs: 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 budget for each product. Other: Charges not included in other categories such as Fees, Write 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 the loss you might experience when you sell capacity or liquidate inventory as the result of 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: Interest paid on outstanding bonds. Taxes: Income tax based upon a 35% tax rate. Profit Sharing: Profits shared with employees under the labor contract. Net Profit: EBIT minus interest, taxes, and profit sharing. 16 of 29 Round: 3 Dec. 31, 2016 C59559 Other EBIT Short Term Interest LongTerm Interest Taxes Profit Sharing Net Profit 5/9/14, 11:05 AM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Page 2 Annual Report PRINT Annual Report 17 of 29 5/9/14, 11:05 AM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Top Annual Report Baldwin Round: 3 Dec. 31, 2016 C59559 Balance Sheet DEFINITIONS: Common Size: The common size column simply represents each item as a percentage of total assets for that year. Cash: Your end-of-year cash position. Accounts Receivable: Reflects the lag between delivery and payment of your products. Inventories: The current value of your inventory across all products. A zero indicates your company stocked out. Unmet demand would, of course, fall to your competitors. Plant & Equipment: The current value of your plant. Accum Deprec: The total accumulated depreciation from your plant. Accts Payable: What the company currently owes suppliers for materials and services. Current Debt: The debt the company is obligated to pay during the next year of operations. It includes emergency loans used to keep your company solvent should you run out of cash during the year. Long Term Debt: The company's long term debt is in the form of bonds, and this represents the total value of your bonds. Common Stock: The amount of capital invested by shareholders in the company. Retained Earnings: The profits that the company chose to keep instead of paying to shareholders as dividends. ASSETS Cash Accounts Receivable Inventory 2016 Common Size 10.9% 6.0% 7.7% $25,970 $14,241 $18,354 Total Current Assets $58,565 Plant & Equipment Accumulated Depreciation 2015 $35,643 $11,565 $8,324 24.6% $55,532 112.5% -37.1% $267,740 ($88,249) $218,760 ($70,400) Total Fixed Assets $179,491 75.4% $148,360 Total Assets $238,055 100.0% $203,892 4.1% 11.3% 43.0% $7,257 $33,255 $82,760 58.3% $123,272 23.4% 18.3% $37,278 $43,342 LIABILITIES & OWNERS' EQUITY Accounts Payable Current Debt Long Term Debt $9,651 $26,832 $102,406 Total Liabilities Common Stock Retained Earnings $138,889 $55,651 $43,516 Total Equity $99,167 41.7% $80,620 $238,055 Total Liab. & O. Equity 100.0% $203,892 Cash Flow Statement The Cash Flow Statement examines what happened in the Cash Account during the year. 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 negative cash flows exceed positives, you are forced to seek emergency funding. For example, if sales are bad and you find yourself carrying an abundance of excess inventory, the report would show the increase in inventory as a huge negative cash flow. Too much unexpected inventory could outstrip your inflows, exhaust your starting cash and force you to beg for money to keep your company afloat. Cash Flows from Operating Activities: Net Income (Loss) Depreciation Extraordinary gains/losses/writeoffs Accounts Payable Inventory Accounts Receivable Net cash from operations Cash Flows from Investing Activities: Plant Improvements Cash Flows from Financing Activities: Dividends Paid Sales of Common Stock Purchase of Common Stock Cash from long term debt Retirement of long term debt Change in current debt (net) Net cash from financing activities Net change in cash position Closing cash position Annual Report 18 of 29 2016 $174 $17,849 $0 $2,394 ($10,029) ($2,676) 2015 $797 $13,224 $0 $864 $2,948 ($1,947) $7,712 $15,885 ($48,980) ($53,460) $0 $18,373 $0 $19,646 $0 ($6,424) $0 $18,534 $0 $34,903 ($11,300) $11,545 $31,595 ($9,673) $25,970 $53,682 $16,108 $35,643 Page 1 5/9/14, 11:05 AM COMP-XM INQUIRER 19 of 29 http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... 5/9/14, 11:05 AM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Top Annual Report Baldwin Round: 3 Dec. 31, 2016 C59559 2016 Income Statement Baker Bead Bid Bold $35,467 $30,122 $32,894 $23,167 Na $0 Na $0 2016 Total $173,268 Common Size 100.0% $7,617 $15,560 $474 $23,650 $8,084 $14,674 $507 $23,265 $5,388 $11,103 $659 $17,150 $8,878 $14,033 $205 $23,115 $4,678 $9,782 $0 $14,460 $0 $0 $0 $0 $0 $0 $0 $0 $36,434 $70,956 $2,202 $109,592 21.0% 41.0% 1.3% 63.2% $8,549 $11,466 $12,202 $12,972 $9,778 $8,707 $0 $0 $63,675 36.7% Period Costs: Depreciation SG&A: R&D Promotions Sales Admin Total Period $3,833 $983 $1,140 $1,000 $234 $7,190 $4,600 $0 $1,140 $1,000 $498 $7,238 $2,153 $973 $1,140 $1,900 $503 $6,670 $2,153 $973 $1,140 $2,200 $427 $6,894 $2,635 $995 $1,140 $900 $467 $6,137 $2,475 $114 $1,140 $900 $329 $4,957 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $17,849 $4,039 $6,840 $7,900 $2,459 $39,087 10.3% 2.3% 3.9% 4.6% 1.4% 22.6% Net Margin $1,359 $4,228 $5,532 $6,078 $3,642 $3,750 $0 $0 $24,589 14.2% $7,901 $16,688 $3,327 $13,087 $96 $4 $174 4.6% 9.6% 1.9% 7.6% 0.1% 0.0% 0.1% (Product Name:) Buzz $16,500 Brat $35,116 Variable Costs: Direct Labor Direct Material Inventory Carry Total Variable $1,790 $5,804 $357 $7,951 Contribution Margin Sales Definitions: Sales: Unit sales times list price. Direct Labor: Labor costs incurred to produce the product that was sold. Inventory Carry Cost: the cost to carry unsold goods in inventory. Depreciation: Calculated on straight-line 15-year depreciation of plant value. R&D Costs: 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 budget for each product. Other: Charges not included in other categories such as Fees, Write 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 the loss you might experience when you sell capacity or liquidate inventory as the result of 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: Interest paid on outstanding bonds. Taxes: Income tax based upon a 35% tax rate. Profit Sharing: Profits shared with employees under the labor contract. Net Profit: EBIT minus interest, taxes, and profit sharing. 20 of 29 Other EBIT Short Term Interest LongTerm Interest Taxes Profit Sharing Net Profit 5/9/14, 11:05 AM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Page 2 Annual Report PRINT Annual Report 21 of 29 5/9/14, 11:05 AM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Top Annual Report Chester Round: 3 Dec. 31, 2016 C59559 Balance Sheet DEFINITIONS: Common Size: The common size column simply represents each item as a percentage of total assets for that year. Cash: Your end-of-year cash position. Accounts Receivable: Reflects the lag between delivery and payment of your products. Inventories: The current value of your inventory across all products. A zero indicates your company stocked out. Unmet demand would, of course, fall to your competitors. Plant & Equipment: The current value of your plant. Accum Deprec: The total accumulated depreciation from your plant. Accts Payable: What the company currently owes suppliers for materials and services. Current Debt: The debt the company is obligated to pay during the next year of operations. It includes emergency loans used to keep your company solvent should you run out of cash during the year. Long Term Debt: The company's long term debt is in the form of bonds, and this represents the total value of your bonds. Common Stock: The amount of capital invested by shareholders in the company. Retained Earnings: The profits that the company chose to keep instead of paying to shareholders as dividends. ASSETS Cash Accounts Receivable Inventory 2016 Common Size 17.8% 10.2% 12.8% $29,787 $17,140 $21,368 Total Current Assets $68,295 2015 $32,587 $14,554 $20,657 40.8% $67,798 95.1% -35.9% $123,260 ($49,504) $99,139 59.2% $73,756 $167,434 Plant & Equipment Accumulated Depreciation 100.0% $141,555 6.3% 12.3% 23.3% $10,159 $30,661 $28,150 41.8% $68,970 6.5% 51.6% $11,159 $61,425 $159,260 ($60,121) Total Fixed Assets Total Assets LIABILITIES & OWNERS' EQUITY Accounts Payable Current Debt Long Term Debt $10,468 $20,522 $39,055 Total Liabilities Common Stock Retained Earnings $70,045 $10,915 $86,474 Total Equity $97,389 58.2% $72,584 $167,434 Total Liab. & O. Equity 100.0% $141,555 Cash Flow Statement The Cash Flow Statement examines what happened in the Cash Account during the year. 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 negative cash flows exceed positives, you are forced to seek emergency funding. For example, if sales are bad and you find yourself carrying an abundance of excess inventory, the report would show the increase in inventory as a huge negative cash flow. Too much unexpected inventory could outstrip your inflows, exhaust your starting cash and force you to beg for money to keep your company afloat. Cash Flows from Operating Activities: Net Income (Loss) Depreciation Extraordinary gains/losses/writeoffs Accounts Payable Inventory Accounts Receivable Net cash from operations Cash Flows from Investing Activities: Plant Improvements Cash Flows from Financing Activities: Dividends Paid Sales of Common Stock Purchase of Common Stock Cash from long term debt Retirement of long term debt Change in current debt (net) Net cash from financing activities Net change in cash position Closing cash position Annual Report 22 of 29 2016 $26,389 $10,617 $0 $309 ($711) ($2,586) 2015 $16,170 $8,217 $0 $2,121 ($8,546) ($1,881) $34,018 $16,081 ($36,000) ($29,300) $0 $0 ($1,584) $10,904 $0 ($10,138) $0 $2,360 $0 $18,600 ($11,300) $16,689 ($818) ($2,800) $29,787 $26,349 $13,130 $32,587 Page 1 5/9/14, 11:05 AM COMP-XM INQUIRER 23 of 29 http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... 5/9/14, 11:05 AM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Top Annual Report (Product Name:) Chester $56,496 $0 $0 Na $0 Na $0 2016 Total $208,541 Common Size 100.0% $9,467 $19,736 $445 $29,648 $9,107 $17,703 $879 $27,690 $11,328 $22,399 $1,132 $34,859 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $43,873 $82,776 $2,564 $129,213 21.0% 39.7% 1.2% 62.0% $22,909 $16,280 $18,502 $21,637 $0 $0 $0 $0 $79,328 38.0% $2,911 $858 $1,350 $1,000 $508 $6,627 $1,927 $655 $1,350 $1,000 $389 $5,322 $2,720 $510 $1,350 $900 $392 $5,872 $3,060 $571 $1,350 $900 $479 $6,360 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $10,617 $2,595 $5,400 $3,800 $1,768 $24,180 5.1% 1.2% 2.6% 1.8% 0.8% 11.6% $16,282 $10,958 $12,630 $15,277 $0 $0 $0 $0 $55,147 26.4% $6,819 $48,328 $2,299 $4,603 $14,499 $539 $26,389 3.3% 23.2% 1.1% 2.2% 7.0% 0.3% 12.7% Crimp $45,927 Variable Costs: Direct Labor Direct Material Inventory Carry Total Variable $13,971 $22,937 $108 $37,017 Contribution Margin Net Margin 2016 Income Statement Cake Cedar Na Na $46,192 Sales Cute $59,926 Period Costs: Depreciation SG&A: R&D Promotions Sales Admin Total Period Definitions: Sales: Unit sales times list price. Direct Labor: Labor costs incurred to produce the product that was sold. Inventory Carry Cost: the cost to carry unsold goods in inventory. Depreciation: Calculated on straight-line 15-year depreciation of plant value. R&D Costs: 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 budget for each product. Other: Charges not included in other categories such as Fees, Write 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 the loss you might experience when you sell capacity or liquidate inventory as the result of 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: Interest paid on outstanding bonds. Taxes: Income tax based upon a 35% tax rate. Profit Sharing: Profits shared with employees under the labor contract. Net Profit: EBIT minus interest, taxes, and profit sharing. 24 of 29 Round: 3 Dec. 31, 2016 C59559 Other EBIT Short Term Interest LongTerm Interest Taxes Profit Sharing Net Profit 5/9/14, 11:05 AM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Page 2 Annual Report PRINT Annual Report 25 of 29 5/9/14, 11:05 AM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Top Annual Report Digby Round: 3 Dec. 31, 2016 C59559 Balance Sheet DEFINITIONS: Common Size: The common size column simply represents each item as a percentage of total assets for that year. Cash: Your end-of-year cash position. Accounts Receivable: Reflects the lag between delivery and payment of your products. Inventories: The current value of your inventory across all products. A zero indicates your company stocked out. Unmet demand would, of course, fall to your competitors. Plant & Equipment: The current value of your plant. Accum Deprec: The total accumulated depreciation from your plant. Accts Payable: What the company currently owes suppliers for materials and services. Current Debt: The debt the company is obligated to pay during the next year of operations. It includes emergency loans used to keep your company solvent should you run out of cash during the year. Long Term Debt: The company's long term debt is in the form of bonds, and this represents the total value of your bonds. Common Stock: The amount of capital invested by shareholders in the company. Retained Earnings: The profits that the company chose to keep instead of paying to shareholders as dividends. ASSETS Cash Accounts Receivable Inventory 2016 Common Size 18.6% 5.8% 6.8% $38,303 $11,932 $14,088 Total Current Assets $64,323 Plant & Equipment Accumulated Depreciation 2015 $50,770 $12,389 $4,059 31.2% $67,218 114.0% -45.1% $235,300 ($93,158) $215,500 ($77,471) Total Fixed Assets $142,142 68.8% $138,029 Total Assets $206,465 100.0% $205,247 4.0% 14.2% 42.6% $7,622 $41,485 $85,529 60.8% $134,636 22.2% 17.0% $37,118 $33,493 LIABILITIES & OWNERS' EQUITY Accounts Payable Current Debt Long Term Debt $8,296 $29,290 $87,986 Total Liabilities Common Stock Retained Earnings $125,572 $45,786 $35,107 Total Equity $80,893 39.2% $70,611 $206,465 Total Liab. & O. Equity 100.0% $205,247 Cash Flow Statement The Cash Flow Statement examines what happened in the Cash Account during the year. 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 negative cash flows exceed positives, you are forced to seek emergency funding. For example, if sales are bad and you find yourself carrying an abundance of excess inventory, the report would show the increase in inventory as a huge negative cash flow. Too much unexpected inventory could outstrip your inflows, exhaust your starting cash and force you to beg for money to keep your company afloat. Cash Flows from Operating Activities: Net Income (Loss) Depreciation Extraordinary gains/losses/writeoffs Accounts Payable Inventory Accounts Receivable Net cash from operations Cash Flows from Investing Activities: Plant Improvements Cash Flows from Financing Activities: Dividends Paid Sales of Common Stock Purchase of Common Stock Cash from long term debt Retirement of long term debt Change in current debt (net) Net cash from financing activities Net change in cash position Closing cash position Annual Report 26 of 29 2016 $1,614 $15,687 $0 $674 ($10,029) $457 2015 ($1,221) $14,367 $0 ($1,204) $8,042 $95 $8,403 $20,078 ($19,800) ($37,940) $0 $8,668 $0 $2,456 $0 ($12,194) $0 $9,609 $0 $28,650 ($11,300) $16,208 ($1,070) ($12,467) $38,303 $43,167 $25,305 $50,770 Page 1 5/9/14, 11:05 AM COMP-XM INQUIRER 27 of 29 http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... 5/9/14, 11:05 AM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Top Annual Report Digby Round: 3 Dec. 31, 2016 C59559 2016 Income Statement Deal Dell Na Na $38,281 $42,619 $0 $0 Na $0 Na $0 2016 Total $145,174 Common Size 100.0% $6,089 $14,751 $394 $21,234 $7,322 $16,057 $490 $23,869 $8,011 $18,992 $489 $27,492 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $27,302 $63,606 $1,691 $92,598 18.8% 43.8% 1.2% 63.8% $11,427 $11,609 $14,412 $15,127 $0 $0 $0 $0 $52,576 36.2% Period Costs: Depreciation SG&A: R&D Promotions Sales Admin Total Period $4,447 $1,000 $1,250 $1,400 $286 $8,382 $4,907 $1,000 $1,250 $1,400 $298 $8,855 $2,913 $0 $1,250 $1,100 $348 $5,611 $3,420 $0 $1,250 $1,100 $387 $6,157 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $15,687 $2,000 $5,000 $5,000 $1,319 $29,006 10.8% 1.4% 3.4% 3.4% 0.9% 20.0% Net Margin $3,044 $2,754 $8,801 $8,970 $0 $0 $0 $0 $23,570 16.2% $6,056 $17,514 $3,749 $11,230 $887 $33 $1,614 4.2% 12.1% 2.6% 7.7% 0.6% 0.0% 1.1% (Product Name:) Sales Dug $31,429 Drat $32,844 Variable Costs: Direct Labor Direct Material Inventory Carry Total Variable $5,880 $13,806 $317 $20,003 Contribution Margin Definitions: Sales: Unit sales times list price. Direct Labor: Labor costs incurred to produce the product that was sold. Inventory Carry Cost: the cost to carry unsold goods in inventory. Depreciation: Calculated on straight-line 15-year depreciation of plant value. R&D Costs: 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 budget for each product. Other: Charges not included in other categories such as Fees, Write 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 the loss you might experience when you sell capacity or liquidate inventory as the result of 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: Interest paid on outstanding bonds. Taxes: Income tax based upon a 35% tax rate. Profit Sharing: Profits shared with employees under the labor contract. Net Profit: EBIT minus interest, taxes, and profit sharing. 28 of 29 Other EBIT Short Term Interest LongTerm Interest Taxes Profit Sharing Net Profit 5/9/14, 11:05 AM COMP-XM INQUIRER Annual Report 29 of 29 http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Page 2 5/9/14, 11:05 AM
