Chester Corp. ended the year carrying $20,657,000 worth of inventory. Had they sold their entire inventory at their current prices, how much more revenue would it have brought to Chester Corp.? Select: 1 $43,704,100 $32,615,000 $20,657,000 $11,369,000 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 5/7/14, 10:18 PM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Top " Round: 2 Dec. 31, 2015 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 6.0% 1.10 6.6% 1.7 11.2% $0 $160,547,759 $20,702,998 $9,586,140 $14,326,212 10.2% 35.6% Baldwin 0.6% 0.69 0.4% 2.5 1.0% $0 $140,706,366 $15,517,792 $796,755 $4,529,356 12.1% 34.4% Chester 9.1% 1.25 11.4% 1.9 22.3% $0 $177,076,547 $31,740,664 $16,169,854 $29,192,092 6.9% 33.6% Digby -0.8% 0.73 -0.6% 2.9 -1.7% $0 $150,730,295 $13,980,967 ($1,220,875) $3,361,271 9.1% 32.8% Page 1 5/7/14, 10:18 PM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Top Stocks & Bonds Round: 2 Efren Escoto December 31 , 2015 Stock Market Summary Company Andrews Baldwin Chester Digby Close $60.44 $34.33 $80.51 $26.71 Change ($9.85) ($9.79) $13.92 ($11.09) Shares 2,050,942 2,675,670 1,915,875 2,882,967 MarketCap ($M) $124 $92 $154 $77 Book Value $41.80 $30.13 $37.89 $24.49 EPS $4.67 $0.30 $8.44 ($0.42) Dividend $0.00 $0.00 $0.00 $0.00 Yield 0.0% 0.0% 0.0% 0.0% P/E 12.9 114.9 9.5 -63.2 Bond Market Summary Company Andrews Baldwin Chester Digby Series# Face Yield Close$ S&P 11.2S2020 11.9S2021 10.9S2024 11.0S2025 $8,837,000 $7,072,000 $12,000,000 $13,000,000 11.4% 11.9% 11.5% 11.5% 97.83 100.41 95.17 95.44 BBB BBB BBB BBB 11.2S2020 12.4S2021 12.0S2023 12.6S2024 13.1S2025 $8,632,724 $5,825,802 $15,610,279 $17,788,546 $34,902,738 12.3% 13.1% 13.1% 13.4% 13.6% 91.03 94.53 91.59 94.02 96.32 CC CC CC CC CC 11.1S2022 11.2S2023 11.5S2024 11.6S2025 $2,509,600 $5,662,814 $1,377,976 $18,600,072 11.9% 12.0% 12.2% 12.3% 93.28 93.19 94.27 94.49 B B B B 11.3S2020 12.5S2021 12.5S2022 12.5S2023 12.9S2024 13.4S2025 $10,417,600 $14,665,611 $7,963,435 $9,569,958 $14,262,838 $28,649,980 12.5% 13.4% 13.5% 13.6% 13.8% 14.0% 90.09 93.42 92.75 92.17 93.62 95.86 C C C C C C Next Year's Prime Rate 8.50% COMP-XM INQUIRER 3 of 29 Page 2 5/7/14, 10:18 PM 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: 2 December 31, 2015 Efren Escoto Andrews Baldwin Chester Digby $9,586 $797 $16,170 ($1,221) $10,846 ($965) $13,224 $0 $8,217 $0 $14,367 $0 ($31) $5,097 ($1,087) $23,447 $864 $2,948 ($1,947) $15,885 $2,121 ($8,546) ($1,881) $16,081 ($1,204) $8,042 $95 $20,078 ($29,448) ($53,460) ($29,300) ($37,940) $0 $0 $0 $13,000 $0 $0 $0 $0 $0 $18,534 $0 $34,903 $0 ($21,710) $21,955 $0 $0 $2,360 $0 $18,600 $0 ($13,971) $19,361 $0 $0 $9,609 $0 $28,650 $0 ($25,277) $30,185 $0 $13,000 $53,682 $26,349 $43,167 $6,999 $16,108 $13,130 $25,305 Balance Sheet Survey Cash Accounts Receivable Inventory Total Current Assets Andrews $17,450 $13,196 $13,487 $44,133 Baldwin $35,643 $11,565 $8,324 $55,532 Chester $32,587 $14,554 $20,657 $67,799 Digby $50,770 $12,389 $4,059 $67,218 Plant and equipment Accumulated Depreciation Total Fixed Assets $162,696 ($60,952) $101,744 $218,760 ($70,400) $148,360 $123,260 ($49,504) $73,756 $215,500 ($77,471) $138,029 Total Assets $145,876 $203,892 $141,555 $205,247 Accounts Payable Current Debt Long Term Debt Total Liabilities $7,940 $11,300 $40,909 $60,149 $7,257 $33,255 $82,760 $123,272 $10,159 $30,661 $28,150 $68,970 $7,622 $41,485 $85,529 $134,636 Common Stock Retained Earnings Total Equity $12,081 $73,647 $85,728 $37,278 $43,342 $80,620 $11,159 $61,425 $72,584 $37,118 $33,493 $70,610 Total Liabilities & Owners' Equity $145,876 $203,892 $141,555 $205,247 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 $160,548 $103,314 $10,846 $16,350 $9,335 $20,703 $5,654 $5,267 $196 $9,586 Baldwin $140,706 $92,239 $13,224 $17,054 $2,672 $15,518 $14,267 $438 $16 $797 Chester $177,077 $117,533 $8,217 $12,288 $7,298 $31,741 $6,356 $8,885 $330 $16,170 Digby $150,730 $101,267 $14,367 $13,703 $7,413 $13,981 $15,859 ($657) $0 ($1,221) COMP-XM INQUIRER 4 of 29 Page 3 5/7/14, 10:18 PM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Top Production Analysis Round: 2 December 31, 2015 Efren Escoto Production Information Primary Segment Units Sold Unit Inven tory Ark Able Acre Awe Elite Thrift Core Nano 1,059 1,356 1,666 1,248 Buzz Brat Baker Bead Bid Bold Thrift Core Nano Elite Core Cute Crimp Cake Cedar Dug Drat Deal Dell Name Revision Date Age Dec.31 0 0 604 150 8/30/2015 11/19/2015 12/3/2015 11/18/2015 1,335 2,091 1,022 841 743 0 113 34 164 175 0 0 Nano Elite Nano Elite 1,561 880 1,256 1,279 Thrift Thrift Core Core 2,216 2,310 1,390 1,561 COMP-XM INQUIRER 5 of 29 Labor Cost Contr. Marg. 2nd Shift & Overtime $14.72 $7.91 $10.25 $13.66 $10.13 $5.38 $5.60 $10.01 38% 34% 35% 35% 50% 0% 9% 44% 5.5 8.5 7.6 5.5 914 930 1,800 1,228 148% 92% 108% 142% $18.00 $20.00 $30.00 $34.00 $21.00 $0.00 $6.26 $9.01 $13.17 $14.05 $9.54 $0.00 $2.33 $5.18 $6.50 $7.37 $5.78 $0.00 50% 27% 35% 37% 26% 0% 0% 30% 31% 13% 100% 0% 9.5 8.0 6.0 6.0 7.0 7.0 1,250 1,500 850 850 1,040 600 91% 129% 130% 111% 149% 0% 6.2 7.7 5.0 7.2 $32.00 $35.00 $37.00 $39.00 $13.96 $15.32 $14.96 $15.41 $9.33 $8.73 $8.13 $7.97 30% 28% 36% 38% 100% 50% 59% 47% 6.0 6.5 6.0 6.0 900 850 1,000 1,150 198% 149% 157% 146% 12.4 12.2 8.7 9.2 $17.00 $17.00 $25.00 $25.00 $7.76 $7.94 $11.07 $11.75 $3.93 $3.81 $4.49 $4.33 31% 30% 37% 34% 100% 72% 29% 16% 9.0 9.0 8.0 8.0 1,450 1,600 1,050 1,250 198% 170% 127% 115% MTBF Pfmn Coord Size Coord Material Price Cost 1.3 2.1 1.3 1.2 26000 20000 20000 22000 14.7 7.3 10.2 12.2 7.9 12.6 9.9 5.3 $40.00 $21.00 $26.50 $36.50 12/19/2016 12/7/2014 12/17/2015 12/18/2015 4/1/2015 2/10/2016 3.5 2.1 1.0 1.0 0.8 0.0 14000 16000 18000 20000 16000 0 7.0 9.4 12.1 14.9 10.0 0.0 13.2 10.8 5.7 7.9 10.2 0.0 23 235 302 320 12/3/2015 1/4/2015 9/19/2015 8/17/2015 1.3 2.4 1.2 1.2 23000 25000 23000 25000 12.0 15.2 13.1 15.0 0 0 141 113 4/11/2015 4/11/2015 12/16/2015 12/18/2015 2.7 2.6 1.1 1.1 17000 17000 18000 20000 7.8 8.0 10.9 11.6 Auto mation Capacity Next Next Round Round Plant Utiliz. Page 4 5/7/14, 10:18 PM 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 6,293 6,293 26.4% 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 7.5 Size 12.7 Ideal Age = 3.0 Price Reliability Ideal Position Age Round: 2 December 31, 2015 Importance 55% 20% 15% 10% Perceptual Map for Thrift Segment Top Products in Thrift Segment Name Drat Dug Buzz Able Brat Acre Bid Market Share 26% 26% 18% 18% 7% 4% 0% Units Sold to Seg 1,664 1,650 1,142 1,133 428 249 28 COMP-XM INQUIRER 6 of 29 Revision Date Stock Out 4/11/2015 YES 4/11/2015 YES 12/19/2016 11/19/2015 YES 12/7/2014 12/3/2015 4/1/2015 YES Pfmn Coord 8.0 7.8 7.0 7.3 9.4 10.2 10.0 Size Coord 12.2 12.4 13.2 12.6 10.8 9.9 10.2 List Price $17.00 $17.00 $18.00 $21.00 $20.00 $26.50 $21.00 MTBF 17000 17000 14000 20000 16000 20000 16000 Age Dec.31 2.64 2.74 3.48 2.09 2.11 1.35 0.75 Promo Cust. AwareBudget ness $1,200 74% $1,200 73% $1,050 61% $1,400 91% $1,050 61% $1,200 82% $1,050 48% Sales Cust. Access- Dec. Cust. Budget ibility Survey $1,100 67% 42 $1,100 67% 44 $1,000 66% 26 $2,000 82% 44 $1,000 66% 14 $1,000 82% 1 $900 66% 3 Page 5 5/7/14, 10:18 PM 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 8,089 8,089 34.0% 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 10.2 Size 10.0 Price Age Reliability Ideal Position Round: 2 December 31, 2015 Importance 46% 20% 18% 16% Perceptual Map for Core Segment Top Products in Core Segment Name Brat Dell Acre Deal Bid Drat Dug Able Cute Buzz Market Share 21% 17% 17% 15% 9% 8% 7% 3% 2% 2% Units Sold to Seg 1,663 1,348 1,339 1,194 715 646 567 223 201 193 COMP-XM INQUIRER 7 of 29 Revision Date Stock Out 12/7/2014 12/18/2015 12/3/2015 12/16/2015 4/1/2015 YES 4/11/2015 YES 4/11/2015 YES 11/19/2015 YES 12/3/2015 12/19/2016 Pfmn Coord 9.4 11.6 10.2 10.9 10.0 8.0 7.8 7.3 12.0 7.0 Size Coord 10.8 9.2 9.9 8.7 10.2 12.2 12.4 12.6 6.2 13.2 List Price $20.00 $25.00 $26.50 $25.00 $21.00 $17.00 $17.00 $21.00 $32.00 $18.00 MTBF 16000 20000 20000 18000 16000 17000 17000 20000 23000 14000 Age Dec.31 2.11 1.10 1.35 1.09 0.75 2.64 2.74 2.09 1.35 3.48 Promo Cust. AwareBudget ness $1,050 61% $1,200 73% $1,200 82% $1,200 73% $1,050 48% $1,200 74% $1,200 73% $1,400 91% $1,300 82% $1,050 61% Sales Cust. Access- Dec. Cust. Budget ibility Survey $1,000 65% 38 $900 70% 30 $1,000 53% 35 $900 70% 26 $900 65% 33 $1,100 70% 18 $1,100 70% 14 $2,000 53% 20 $900 17% 0 $1,000 65% 0 Page 6 5/7/14, 10:18 PM 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 4,747 4,747 19.9% Next Year's Segment Growth Rate 14.0% Nano Customer Buying Criteria 1. 2. 3. 4. Expectations Pfmn 12.1 Size 5.5 $28.00 - 40.00 Ideal Age = 1.0 MTBF 18000-24000 Ideal Position Price Age Reliability Round: 2 December 31, 2015 Importance 35% 27% 20% 18% Perceptual Map for Nano Segment Top Products in Nano Segment Name Cake Awe Cute Baker Ark Deal Bead Dell Cedar Acre Market Share 23% 22% 20% 17% 4% 4% 3% 3% 3% 1% Units Sold to Seg 1,080 1,035 939 829 187 167 165 156 139 51 COMP-XM INQUIRER 8 of 29 Revision Date Stock Out 9/19/2015 11/18/2015 12/3/2015 12/17/2015 8/30/2015 YES 12/16/2015 12/18/2015 12/18/2015 8/17/2015 12/3/2015 Pfmn Coord 13.1 12.2 12.0 12.1 14.7 10.9 14.9 11.6 15.0 10.2 Size Coord 5.0 5.3 6.2 5.7 7.9 8.7 7.9 9.2 7.2 9.9 List Price $37.00 $36.50 $32.00 $30.00 $40.00 $25.00 $34.00 $25.00 $39.00 $26.50 MTBF 23000 22000 23000 18000 26000 18000 20000 20000 25000 20000 Age Dec.31 1.20 1.22 1.35 1.04 1.30 1.09 1.05 1.10 1.24 1.35 Promo Cust. AwareBudget ness $1,300 82% $1,500 95% $1,300 82% $1,050 61% $1,300 86% $1,200 73% $1,050 61% $1,200 73% $1,300 81% $1,200 82% Sales Cust. Access- Dec. Cust. Budget ibility Survey $800 85% 45 $1,100 70% 49 $900 85% 64 $900 65% 41 $1,200 70% 4 $900 24% 8 $1,500 65% 2 $900 24% 9 $800 85% 4 $1,000 70% 7 Page 7 5/7/14, 10:18 PM 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 4,684 4,684 19.7% 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 14.7 Size 8.1 MTBF 20000-26000 Age Price Ideal Position Reliability Round: 2 December 31, 2015 Importance 34% 24% 22% 20% Perceptual Map for Elite Segment Top Products in Elite Segment Name Cedar Crimp Ark Bead Cute Awe Baker Cake Dell Deal Acre Market Share 24% 19% 19% 14% 9% 5% 4% 4% 1% 1% 1% Units Sold to Seg 1,139 880 872 677 421 213 194 176 57 29 27 COMP-XM INQUIRER 9 of 29 Revision Date Stock Out 8/17/2015 1/4/2015 8/30/2015 YES 12/18/2015 12/3/2015 11/18/2015 12/17/2015 9/19/2015 12/18/2015 12/16/2015 12/3/2015 Pfmn Coord 15.0 15.2 14.7 14.9 12.0 12.2 12.1 13.1 11.6 10.9 10.2 Size Coord 7.2 7.7 7.9 7.9 6.2 5.3 5.7 5.0 9.2 8.7 9.9 List Price $39.00 $35.00 $40.00 $34.00 $32.00 $36.50 $30.00 $37.00 $25.00 $25.00 $26.50 MTBF 25000 25000 26000 20000 23000 22000 18000 23000 20000 18000 20000 Age Dec.31 1.24 2.45 1.30 1.05 1.35 1.22 1.04 1.20 1.10 1.09 1.35 Promo Cust. AwareBudget ness $1,300 81% $1,300 82% $1,300 86% $1,050 61% $1,300 82% $1,500 95% $1,050 61% $1,300 82% $1,200 73% $1,200 73% $1,200 82% Sales Cust. Access- Dec. Cust. Budget ibility Survey $800 87% 41 $900 87% 36 $1,200 73% 42 $1,500 60% 30 $900 87% 18 $1,100 73% 2 $900 60% 4 $800 87% 1 $900 11% 3 $900 11% 1 $1,000 73% 3 Page 8 5/7/14, 10:18 PM 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 Total Actual Market Share in Units Thrift Core Nano Elite 6,293 26.4% 8,089 34.0% 18.0% 4.0% 2.8% 16.6% 22.0% 19.3% 18.1% 6.8% 2.4% 20.6% 0.4% 25.4% 8.8% 31.8% Dug Drat Deal Dell Total 4,684 19.7% 3.9% 18.6% 1.1% 21.8% 26.8% 0.6% 4.5% 23.7% Total 23,814 100.0% Units Demanded % of Market 4.5% 5.7% 7.0% 5.2% 22.4% Ark Able Acre Awe Total Buzz Brat Baker Bead Bid Total 52.7% 17.4% 3.5% 4.1% 14.4% 20.9% 18.6% 5.6% 8.8% 4.3% 3.5% 3.1% 25.3% 19.8% 2.5% 26.2% 26.4% COMP-XM INQUIRER 10 of 29 4,747 19.9% 2.5% Cute Crimp Cake Cedar Total Round: 2 December 31, 2015 Efren Escoto 22.7% 2.9% 45.5% 9.0% 18.8% 3.8% 24.3% 55.9% 6.5% 3.7% 5.3% 5.4% 20.9% 0.6% 1.2% 1.8% Dug Drat Deal Dell Total 6,293 26.4% 8,089 34.0% 24.8% 3.6% 3.8% 15.8% 28.4% 19.6% 16.1% 5.8% 2.3% 19.7% 0.6% 22.6% 11.5% 33.5% Cute Crimp Cake Cedar Total 9.3% 9.7% 5.8% 6.6% 31.4% PotentialCore Market Nano Share inElite Units Thrift 7.0% 8.0% 14.8% 16.7% 46.4% 3.5% 3.3% 6.8% 4,747 19.9% 4,684 19.7% 4.7% 22.3% 1.1% 21.6% 27.3% 0.5% 4.3% 27.2% 17.3% 3.4% 3.9% 13.8% Total 23,814 100.0% 5.3% 7.8% 6.6% 5.2% 25.0% 19.8% 2.4% 49.0% 17.7% 2.4% 24.8% 24.2% 20.7% 5.1% 8.2% 4.2% 3.4% 4.1% 25.0% 22.5% 2.9% 45.2% 8.7% 17.9% 3.6% 23.1% 53.3% 6.5% 3.5% 5.2% 5.1% 20.3% 6.8% 7.7% 14.1% 15.9% 44.5% 3.5% 3.3% 6.7% 0.6% 1.2% 1.8% 8.9% 9.0% 5.6% 6.3% 29.7% Page 9 5/7/14, 10:18 PM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Top Perceptual Map Round: 2 December 31, 2015 Efren Escoto Perceptual Map for All Segments Andrews Name Ark Able Acre Awe Pfmn 14.7 7.3 10.2 12.2 Name Dug Drat Deal Dell Pfmn 7.8 8.0 10.9 11.6 Size 7.9 12.6 9.9 5.3 Baldwin Revised 8/30/2015 11/19/2015 12/3/2015 11/18/2015 Name Buzz Brat Baker Bead Bid Pfmn 7.0 9.4 12.1 14.9 10.0 Size 13.2 10.8 5.7 7.9 10.2 Chester Revised 12/19/2016 12/7/2014 12/17/2015 12/18/2015 4/1/2015 Name Cute Crimp Cake Cedar Pfmn 12.0 15.2 13.1 15.0 Size 6.2 7.7 5.0 7.2 Revised 12/3/2015 1/4/2015 9/19/2015 8/17/2015 Digby Size 12.4 12.2 8.7 9.2 COMP-XM INQUIRER 11 of 29 Revised 4/11/2015 4/11/2015 12/16/2015 12/18/2015 Page 10 5/7/14, 10:18 PM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Top HR/TQM Report Efren Escoto Round: 2 December 31, 2015 HUMAN RESOURCES SUMMARY Needed Complement Complement 1st Shift Complement 2nd Shift Complement Andrews 629 629 496 133 Baldwin 489 489 383 106 Chester 662 662 403 259 Digby 430 430 288 142 Overtime% Turnover Rate New Employees Separated Employees Recruiting Spend Training Hours Productivity Index 0.0% 7.0% 44 69 $150 80 104.6% 0.0% 6.3% 89 0 $5,000 80 124.2% 0.0% 10.0% 145 0 $0 0 100.0% 0.0% 8.0% 34 182 $2,500 40 113.9% Recruiting Cost Separation Cost Training Cost Total HR Admin Cost $51 $345 $1,006 $1,402 $537 $0 $782 $1,319 $145 $0 $0 $145 $121 $912 $344 $1,377 Labor Contract Next Year Wages Benefits Profit Sharing Annual Raise $28.15 2,500 2.0% 5.0% $28.15 2,500 2.0% 5.0% $28.15 2,500 2.0% 5.0% $28.15 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 Andrews Baldwin Chester Digby $1,200 $2,000 $800 $500 $300 $1,000 $0 $0 $0 $0 $0 $0 $0 $0 $1,250 $1,250 $1,250 $0 $1,250 $1,250 $0 $1,500 $0 $0 TQM Budgets Last Year Benchmarking Quality Function Deployment Effort CCE/6 Sigma Training GEMI TQEM Sustainability Initiatives Total Expenditures $100 $1,800 $1,800 $150 $9,650 $0 $0 $0 $0 $0 $0 $0 $1,250 $1,250 $6,250 $0 $0 $750 $750 $5,500 Cumulative Impacts Material Cost Reduction Labor Cost Reduction Reduction R&D Cycle Time Reduction Admin Costs Demand Increase 6.51% 5.12% 4.06% 24.11% 2.04% 0.00% 0.00% 0.00% 0.00% 0.00% 2.92% 11.25% 32.13% 0.00% 4.56% 1.40% 0.33% 0.00% 3.25% 1.16% Process Mgt Budgets Last Year CPI Systems Vendor/JIT Quality Initiative Training Channel Support Systems Concurrent Engineering UNEP Green Programs COMP-XM INQUIRER 12 of 29 Page 11 5/7/14, 10:18 PM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... PRINT Annual Report 13 of 29 5/7/14, 10:18 PM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Top Annual Report Andrews Round: 2 Dec. 31, 2015 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 2015 Common Size 12.0% 9.0% 9.2% $17,450 $13,196 $13,487 Total Current Assets $44,133 Plant & Equipment Accumulated Depreciation 2014 $10,451 $12,109 $18,584 30.3% $41,144 111.5% -41.8% $162,696 ($60,952) $135,628 ($53,451) Total Fixed Assets $101,744 69.7% $82,177 Total Assets $145,876 100.0% $123,321 5.4% 7.7% 28.0% $7,970 $0 $39,209 41.2% $47,179 8.3% 50.5% $12,081 $64,060 LIABILITIES & OWNERS' EQUITY Accounts Payable Current Debt Long Term Debt $7,940 $11,300 $40,909 Total Liabilities Common Stock Retained Earnings $60,149 $12,081 $73,647 Total Equity $85,728 58.8% $76,141 $145,876 Total Liab. & O. Equity 100.0% $123,321 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 2015 $9,586 $10,846 ($965) ($31) $5,097 ($1,087) 2014 $4,740 $9,042 $0 ($1,546) $6,948 $1,347 $23,447 $20,531 ($29,448) ($38,804) $0 $0 $0 $13,000 ($11,300) $11,300 $0 $0 $0 $12,000 $0 ($15,717) $13,000 $6,999 $17,450 ($3,717) ($21,990) $10,451 Page 1 5/7/14, 10:18 PM COMP-XM INQUIRER 15 of 29 http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... 5/7/14, 10:18 PM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Top Annual Report (Product Name:) Andrews $45,538 $0 $0 Na $0 Na $0 2015 Total $160,548 Common Size 100.0% $8,244 $10,532 $0 $18,776 $10,678 $16,819 $1,197 $28,693 $12,510 $16,674 $422 $29,606 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $42,162 $59,533 $1,618 $103,314 26.3% 37.1% 1.0% 64.4% $16,140 $9,696 $15,466 $15,932 $0 $0 $0 $0 $57,234 35.6% $1,706 $672 $1,300 $1,200 $595 $5,474 $2,480 $895 $1,400 $2,000 $400 $7,175 $4,368 $935 $1,200 $1,000 $620 $8,123 $2,292 $893 $1,500 $1,100 $640 $6,425 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $10,846 $3,395 $5,400 $5,300 $2,255 $27,196 6.8% 2.1% 3.4% 3.3% 1.4% 16.9% $10,667 $2,521 $7,343 $9,507 $0 $0 $0 $0 $30,038 18.7% $9,335 $20,703 $1,085 $4,569 $5,267 $196 $9,586 5.8% 12.9% 0.7% 2.8% 3.3% 0.1% 6.0% Able $28,472 Variable Costs: Direct Labor Direct Material Inventory Carry Total Variable $10,730 $15,509 $0 $26,239 Contribution Margin Net Margin 2015 Income Statement Acre Awe Na Na $44,159 Sales Ark $42,379 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: 2 Dec. 31, 2015 C59559 Other EBIT Short Term Interest LongTerm Interest Taxes Profit Sharing Net Profit 5/7/14, 10:18 PM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Page 2 Annual Report PRINT Annual Report 17 of 29 5/7/14, 10:18 PM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Top Annual Report Baldwin Round: 2 Dec. 31, 2015 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 2015 Common Size 17.5% 5.7% 4.1% $35,643 $11,565 $8,324 Total Current Assets $55,532 Plant & Equipment Accumulated Depreciation 2014 $19,535 $9,617 $11,272 27.2% $40,424 107.3% -34.5% $218,760 ($70,400) $165,300 ($57,176) Total Fixed Assets $148,360 72.8% $108,124 Total Assets $203,892 100.0% $148,549 3.6% 16.3% 40.6% $6,393 $21,710 $59,157 60.5% $87,260 18.3% 21.3% $18,743 $42,545 LIABILITIES & OWNERS' EQUITY Accounts Payable Current Debt Long Term Debt $7,257 $33,255 $82,760 Total Liabilities Common Stock Retained Earnings $123,272 $37,278 $43,342 Total Equity $80,620 39.5% $61,288 $203,892 Total Liab. & O. Equity 100.0% $148,549 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 2015 $797 $13,224 $0 $864 $2,948 ($1,947) 2014 $3,733 $9,887 $0 $596 ($3,891) $132 $15,885 $10,456 ($53,460) ($40,900) $0 $18,534 $0 $34,903 ($11,300) $11,545 $0 $4,365 $0 $17,789 $0 ($3,812) $53,682 $16,108 $35,643 $18,341 ($12,103) $19,535 Page 1 5/7/14, 10:18 PM COMP-XM INQUIRER 19 of 29 http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... 5/7/14, 10:18 PM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Top Annual Report Baldwin Round: 2 Dec. 31, 2015 C59559 2015 Income Statement Baker Bead Bid Bold $30,671 $28,604 $15,596 $0 Na $0 Na $0 2015 Total $140,706 Common Size 100.0% $10,918 $19,508 $60 $30,486 $6,591 $13,065 $379 $20,035 $6,158 $11,420 $438 $18,017 $4,293 $7,281 $0 $11,574 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $31,186 $60,054 $999 $92,239 22.2% 42.7% 0.7% 65.6% $11,893 $11,329 $10,636 $10,587 $4,022 $0 $0 $0 $48,467 34.4% Period Costs: Depreciation SG&A: R&D Promotions Sales Admin Total Period $3,667 $1,000 $1,050 $1,000 $393 $7,110 $3,800 $0 $1,050 $1,000 $685 $6,535 $1,700 $973 $1,050 $900 $502 $5,125 $1,700 $977 $1,050 $1,500 $468 $5,695 $2,357 $250 $1,050 $900 $255 $4,813 $0 $1,000 $0 $0 $0 $1,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $13,224 $4,200 $5,250 $5,300 $2,304 $30,278 9.4% 3.0% 3.7% 3.8% 1.6% 21.5% Net Margin $4,783 $4,794 $5,511 $4,892 ($791) ($1,000) $0 $0 $18,190 12.9% $2,672 $15,518 $3,891 $10,376 $438 $16 $797 1.9% 11.0% 2.8% 7.4% 0.3% 0.0% 0.6% (Product Name:) Sales Buzz $24,021 Brat $41,814 Variable Costs: Direct Labor Direct Material Inventory Carry Total Variable $3,226 $8,780 $122 $12,128 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. 20 of 29 Other EBIT Short Term Interest LongTerm Interest Taxes Profit Sharing Net Profit 5/7/14, 10:18 PM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Page 2 Annual Report PRINT Annual Report 21 of 29 5/7/14, 10:18 PM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Top Annual Report Chester Round: 2 Dec. 31, 2015 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 $19,458 $12,673 $12,111 47.9% $44,242 87.1% -35.0% $93,960 ($41,287) $73,756 52.1% $52,673 $141,555 100.0% $96,915 7.2% 21.7% 19.9% $8,038 $13,971 $20,850 48.7% $42,859 7.9% 43.4% $8,799 $45,256 $72,584 51.3% $54,055 $141,555 Cash Accounts Receivable Inventory 2015 Common Size 23.0% 10.3% 14.6% 100.0% $96,915 $32,587 $14,554 $20,657 Total Current Assets $67,798 Plant & Equipment Accumulated Depreciation $123,260 ($49,504) Total Fixed Assets Total Assets 2014 LIABILITIES & OWNERS' EQUITY Accounts Payable Current Debt Long Term Debt $10,159 $30,661 $28,150 Total Liabilities Common Stock Retained Earnings $68,970 $11,159 $61,425 Total Equity Total Liab. & O. Equity 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 2015 $16,170 $8,217 $0 $2,121 ($8,546) ($1,881) 2014 $13,022 $6,264 $0 $1,437 $4,720 ($2,832) $16,081 $22,611 ($29,300) ($9,580) $0 $2,360 $0 $18,600 ($11,300) $16,689 ($6,494) $0 ($1,609) $1,378 $0 ($4,473) $26,349 $13,130 $32,587 ($11,198) $1,833 $19,458 Page 1 5/7/14, 10:18 PM COMP-XM INQUIRER 23 of 29 http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... 5/7/14, 10:18 PM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Top Annual Report Chester Round: 2 Dec. 31, 2015 C59559 2015 Income Statement Cake Cedar Na Na $46,457 $49,875 $0 $0 Na $0 Na $0 2015 Total $177,077 Common Size 100.0% $7,680 $13,769 $688 $22,137 $10,285 $18,500 $832 $29,617 $10,226 $19,618 $897 $30,741 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $42,763 $72,291 $2,479 $117,533 24.1% 40.8% 1.4% 66.4% $14,912 $8,658 $16,840 $19,134 $0 $0 $0 $0 $59,544 33.6% Period Costs: Depreciation SG&A: R&D Promotions Sales Admin Total Period $2,104 $934 $1,300 $900 $390 $5,629 $1,813 $9 $1,300 $900 $241 $4,263 $2,000 $727 $1,300 $800 $363 $5,190 $2,300 $634 $1,300 $800 $390 $5,423 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $8,217 $2,304 $5,200 $3,400 $1,384 $20,505 4.6% 1.3% 2.9% 1.9% 0.8% 11.6% Net Margin $9,283 $4,395 $11,650 $13,711 $0 $0 $0 $0 $39,039 22.0% $7,298 $31,741 $3,127 $3,229 $8,885 $330 $16,170 4.1% 17.9% 1.8% 1.8% 5.0% 0.2% 9.1% (Product Name:) Sales Cute $49,950 Crimp $30,795 Variable Costs: Direct Labor Direct Material Inventory Carry Total Variable $14,571 $20,404 $63 $35,038 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. 24 of 29 Other EBIT Short Term Interest LongTerm Interest Taxes Profit Sharing Net Profit 5/7/14, 10:18 PM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Page 2 Annual Report PRINT Annual Report 25 of 29 5/7/14, 10:18 PM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Top Annual Report Digby Round: 2 Dec. 31, 2015 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 2015 Common Size 24.7% 6.0% 2.0% $50,770 $12,389 $4,059 Total Current Assets $67,218 Plant & Equipment Accumulated Depreciation 2014 $25,465 $12,483 $12,101 32.7% $50,049 105.0% -37.7% $215,500 ($77,471) $177,560 ($63,104) Total Fixed Assets $138,029 67.3% $114,456 Total Assets $205,247 100.0% $164,505 3.7% 20.2% 41.7% $8,826 $25,277 $68,179 65.6% $102,282 18.1% 16.3% $27,509 $34,713 LIABILITIES & OWNERS' EQUITY Accounts Payable Current Debt Long Term Debt $7,622 $41,485 $85,529 Total Liabilities Common Stock Retained Earnings $134,636 $37,118 $33,493 Total Equity $70,611 34.4% $62,222 $205,247 Total Liab. & O. Equity 100.0% $164,505 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 2015 ($1,221) $14,367 $0 ($1,204) $8,042 $95 2014 $4,582 $11,837 $0 $1,628 ($2,107) ($1,636) $20,078 $14,304 ($37,940) ($34,660) $0 $9,609 $0 $28,650 ($11,300) $16,208 $0 $2,840 $0 $14,263 $0 ($4,005) $43,167 $25,305 $50,770 $13,098 ($7,259) $25,465 Page 1 5/7/14, 10:18 PM COMP-XM INQUIRER 27 of 29 http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... 5/7/14, 10:18 PM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Top Annual Report Digby Round: 2 Dec. 31, 2015 C59559 2015 Income Statement Deal Dell Na Na $34,752 $39,032 $0 $0 Na $0 Na $0 2015 Total $150,730 Common Size 100.0% $8,909 $18,460 $0 $27,370 $6,705 $15,112 $265 $22,083 $7,435 $18,059 $222 $25,716 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $31,844 $68,936 $487 $101,267 21.1% 45.7% 0.3% 67.2% $11,578 $11,899 $12,670 $13,316 $0 $0 $0 $0 $49,463 32.8% Period Costs: Depreciation SG&A: R&D Promotions Sales Admin Total Period $4,060 $279 $1,200 $1,100 $599 $7,238 $4,480 $279 $1,200 $1,100 $625 $7,684 $2,660 $970 $1,200 $900 $553 $6,283 $3,167 $976 $1,200 $900 $621 $6,864 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $14,367 $2,505 $4,800 $4,000 $2,398 $28,069 9.5% 1.7% 3.2% 2.7% 1.6% 18.6% Net Margin $4,340 $4,215 $6,387 $6,452 $0 $0 $0 $0 $21,394 14.2% $7,413 $13,981 $4,978 $10,881 ($657) $0 ($1,221) 4.9% 9.3% 3.3% 7.2% -0.4% 0.0% -0.8% (Product Name:) Sales Dug $37,677 Drat $39,268 Variable Costs: Direct Labor Direct Material Inventory Carry Total Variable $8,795 $17,304 $0 $26,099 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 5/7/14, 10:18 PM COMP-XM INQUIRER Annual Report 29 of 29 http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Page 2 5/7/14, 10:18 PM