Could you please help me with those Comp-xm questions?

What is the Current Ratio of Chester?

Select: 1

	2.69
	1.45
	1.90
	4.53

Digby has an asset turnover of 1.58 (Asset Turnover = Sales/Assets). That means:

Select: 1

	Each $1.00 of assets in the firm generates $1.58 of sales revenue.
	Every $1.58 of assets in the firm generates $1.00 of sales.
	Every $1.58 of profit in the firm comes from each $1.00 of sales.
	Every $1.00 of assets in the firm generates $1.58 of profit.

Midyear on July 31st, the Baldwin Corporation's balance sheet reported: Total Liabilities of $102.585 million Cash of $8.040 million Total Assets of $166.195 million Retained Earnings of $35.980 million. What was the Baldwin Corporation's common stock?

Select: 1

	$35.670 million
	$99.590 million
	$27.630 million
	$107.630 million

Which mission statement best represents the Chester company?

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	Consistency and affordability are our goals. Our central mission is to offer dependable, low-price products that our customers can count on.
	Innovation meets revolution. We create value for our customers through breakthrough designs that lead to unique high-performance products.
	Providing value to our customers is why we get up in the morning. We accomplish this by offering products at a low price our customers can afford across a wide variety of market segments.
	Lasting innovation is our motivation. We build premium products that are elegantly designed to meet the needs of a variety of market segments.

Review the Inquirer to determine Chester's current strategy. How will they seek a competitive advantage? From the following list, select the top five sources of competitive advantage that Chester would be most likely to pursue.

Select: 5

	Accept lower plant utilization and higher capacities to insure sufficient capacity is available to meet demand
	Increase demand through TQM initiatives
	Seek excellent product designs, high awareness, and high accessibility
	Seek the lowest price in their target market while maintaining a competitive contribution margin
	Reduce labor costs through training and recruitment
	Reduce cost of goods through TQM initiatives
	Seek high plant utilization, even if it risks occasional small stockouts
	Add additional products
	Seek high automation levels
	Offer attractive credit terms

If Baldwin issued 1000 shares of common stock at last year's end price, the effect on the balance sheet would be:

Select: 1

	Retained earnings would increase by $3,975
	Retained earnings would increase by $39,748
	Equity would decrease by $3,975
	Equity would increase by $39,748

The Andrews Company has just purchased $56,980,000 of plant and equipment that has an estimated useful life of 15 years. The expected salvage value at the end of 15 years is $5,698,000. What will the book value of this purchase (exclude all other plant and equipment) be after its third year of use? (Use FASB GAAP)

Select: 1

	$49,382,667
	$46,723,600
	$45,584,000
	$41,025,600

2016/4/27 Page 1 Front Page Page 2 Stocks & Bonds Page 3 Financial Summary Page 4 Production Analysis Annual Report Andrews Report Page Page 5 Thrift Segment Analysis Page 6 Core Segment Analysis Page 7 Nano Segment Analysis Page 8 Elite Segment Analysis Annual Report Baldwin Annual Report Chester Page 9 Market Share Page 10 Perceptual Map Page 11 HR/TQM Report Annual Report Digby PRINT Top http://ww2.capsim.com/cgi-bin/displayReport.cfm?Report=CapCourier|AnnReport#frontpage 1/25 2016/4/27 Report Page Top " Round: 1 Dec. 31, 2016 Andrews Song Wang Digby Song Wang Baldwin Student: Song Wang Chester Selected Financial Statistics ROS Asset Turnover ROA Leverage (Assets/Equity) ROE Emergency Loan Sales EBIT Profits Cumulative Profit SG&A / Sales Contrib. Margin % Andrews 1.4% 1.03 1.5% 1.5 2.3% $0 $139,749,644 $8,104,196 $2,001,891 $2,001,891 11.2% 36.1% Baldwin 3.7% 0.96 3.6% 2.6 9.4% $0 $159,924,358 $20,869,338 $5,984,331 $5,984,331 8.7% 29.7% COMPXM INQUIRER Top http://ww2.capsim.com/cgi-bin/displayReport.cfm?Report=CapCourier|AnnReport#frontpage Chester 3.6% 0.81 2.9% 2.4 7.1% $0 $120,812,403 $16,616,630 $4,400,476 $4,400,476 12.7% 35.6% Digby 8.0% 1.58 12.6% 1.8 23.0% $0 $151,734,943 $23,109,077 $12,151,948 $12,151,948 8.7% 32.2% Page 1 2/25 2016/4/27 Report Page Top Stocks & Bonds Round: 1 December 31 , 2016 Song Wang Stock Market Summary Company Andrews Baldwin Chester Digby Close $68.79 $39.75 $45.55 $65.21 Company Andrews Baldwin Chester Digby Change ($26.72) ($4.86) ($7.57) $9.61 Shares 2,208,270 2,632,602 2,253,733 1,882,194 Series# 13.5S2017 11.2S2022 11.9S2023 10.9S2026 13.5S2017 11.3S2022 12.5S2023 12.5S2024 12.5S2025 12.9S2026 13.5S2017 11.2S2022 12.4S2023 11.9S2025 12.5S2026 13.5S2017 11.1S2024 11.2S2025 11.5S2026 MarketCap ($M) $152 $105 $103 $123 Book Value $39.93 $24.16 $27.44 $28.11 Bond Market Summary Face Yield $11,300,000 13.2% $8,837,000 11.0% $7,072,000 11.3% $14,722,000 10.8% $11,300,000 13.5% $10,417,600 12.3% $14,665,611 13.0% $7,981,720 13.1% $9,473,587 13.1% $14,407,694 13.3% $11,300,000 13.5% $8,639,846 12.1% $5,828,840 12.8% $15,600,742 12.7% $17,783,553 12.9% $11,300,000 13.3% $2,504,080 11.4% $5,675,277 11.5% $1,307,561 11.6% Next Year's Prime Rate 8.50% COMPXM INQUIRER Top http://ww2.capsim.com/cgi-bin/displayReport.cfm?Report=CapCourier|AnnReport#frontpage EPS $0.91 $2.27 $1.95 $6.46 Dividend $0.00 $0.00 $0.00 $3.81 Close$ 102.53 102.13 105.71 101.19 100.09 91.70 96.07 95.74 95.45 97.33 100.35 92.43 96.91 93.86 96.76 101.61 96.99 97.31 98.86 Yield 0.0% 0.0% 0.0% 5.8% P/E 75.8 17.5 23.3 10.1 S&P A A A A CC CC CC CC CC CC CC CC CC CC CC BB BB BB BB Page 2 3/25 2016/4/27 Report Page Top Financial Summary Cash Flow Statement Survey Cash flows from operating activities Net Income (Loss) Adjustment for noncash items: Depreciation Extraordinary gains/losses/writeoffs Changes in current assets and liabilities: Accounts payable Inventory Accounts receivable Net cash from operations Song Wang Round: 1 December 31, 2016 Andrews $2,002 $10,254 $0 ($3,409) $13,455 $1,944 $24,245 ($56,980) $0 $15,000 $0 $14,722 $0 ($15,717) $0 $0 Baldwin $5,984 $11,837 $0 $1,852 $28 ($2,326) $17,377 ($34,660) $0 $2,946 $0 $14,408 $0 ($29,239) $25,203 $0 Chester $4,400 $9,887 $0 $939 ($5,535) ($165) $9,526 ($40,900) $0 $4,258 $0 $17,784 $0 ($25,489) $21,740 $0 ($9,580) ($7,169) $0 ($1,539) $1,308 $0 ($18,432) $14,285 $0 Net cash from financing activities Net change in cash position Balance Sheet Survey Cash Accounts Receivable Inventory Total Current Assets Plant and equipment Accumulated Depreciation Total Fixed Assets Total Assets $14,005 ($18,730) Andrews $13,070 $11,486 $12,518 $37,074 $153,804 ($54,663) $99,141 $136,215 $13,318 ($3,966) Baldwin $28,176 $13,144 $10,417 $51,737 $177,560 ($63,102) $114,458 $166,195 $18,293 ($13,081) Chester $19,442 $9,930 $11,983 $41,354 $165,300 ($57,176) $108,124 $149,479 ($11,547) ($2,793) Digby $16,950 $12,471 $14,148 $43,569 $93,960 ($41,287) $52,673 $96,242 Accounts Payable Current Debt Long Term Debt Total Liabilities Common Stock Retained Earnings Total Equity Total Liabilities & Owners' Equity $6,108 $0 $41,931 $48,039 $27,080 $61,096 $88,177 $136,215 $9,136 $25,203 $68,246 $102,585 $27,630 $35,980 $63,610 $166,195 $6,735 $21,740 $59,153 $87,628 $18,647 $43,204 $61,850 $149,479 $8,258 $14,285 $20,787 $43,330 $8,818 $44,094 $52,912 $96,242 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 COMPXM INQUIRER Andrews $139,750 $89,265 $10,254 $15,641 $16,486 $8,104 $4,962 $1,100 $41 $2,002 Baldwin $159,924 $112,428 $11,837 $13,922 $868 $20,869 $11,475 $3,288 $122 $5,984 Chester $120,812 $77,850 $9,887 $15,357 $1,102 $16,617 $9,709 $2,418 $90 $4,400 Digby $151,735 $102,852 $6,264 $13,171 $6,338 $23,109 $4,032 $6,677 $248 $12,152 Page 3 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 Top http://ww2.capsim.com/cgi-bin/displayReport.cfm?Report=CapCourier|AnnReport#frontpage Digby $12,152 $6,264 $0 $1,876 $684 ($2,642) $18,334 4/25 2016/4/27 Report Page Top Production Analysis Round: 1 December 31, 2016 Song Wang Production Information Unit Primary Units Inven Name Segment Sold tory 2nd Shift Auto & mation Capacity Revision Age Pfmn Size Material Labor Contr. Over Next Next Plant Date Dec.31 MTBF Coord Coord Price Cost Cost Marg. time Round Round Utiliz. Apple Elite 854 12 8/27/2016 Ate Thrift 962 457 12/8/2016 Attic Core 1,532 264 9/22/2016 Alan Nano 940 9 8/18/2016 Beetle Thrift 2,317 0 4/11/2017 Bill Thrift 2,460 203 4/11/2017 Bold Core 1,274 212 11/18/2016 Best Core 1,464 206 11/16/2016 Cent Thrift 1,460 344 6/27/2016 Clack Core 2,111 180 12/6/2016 Cone Nano 852 152 12/16/2016 Creak Elite 682 147 12/17/2016 Cat 0 0 4/1/2017 Deft Nano 1,217 0 11/30/2016 Dim Elite 978 110 1/4/2017 Don Nano 1,077 225 10/16/2016 Drum Elite 1,024 257 10/16/2016 COMPXM INQUIRER 1.2 23000 3.1 16500 1.7 19000 1.2 21000 3.8 17000 3.6 17000 1.2 18000 1.2 20000 2.5 14000 1.1 16000 1.1 18000 1.1 20000 0.0 0 1.6 23000 2.9 25000 1.1 23000 1.1 25000 14.6 7.9 $41.00 $14.83 $8.88 7.3 12.9 $23.00 $7.20 $6.34 9.7 10.3 $30.00 $10.23 $8.77 12.1 5.6 $39.00 $14.15 $8.88 7.1 12.9 $18.00 $7.63 $4.59 7.3 12.7 $18.00 $7.83 $4.55 10.5 8.9 $27.00 $11.55 $7.16 11.3 9.5 $27.00 $12.25 $7.37 7.3 12.7 $19.00 $6.93 $2.79 9.7 10.3 $21.00 $9.87 $5.70 11.6 6.3 $30.00 $13.41 $6.07 14.0 8.3 $34.00 $14.22 $6.90 0.0 0.0 $0.00 $0.00 $0.00 10.8 7.3 $31.00 $13.95 $9.68 12.9 9.3 $35.00 $14.61 $8.80 12.3 5.7 $37.00 $15.44 $8.67 14.3 7.7 $39.00 $16.04 $8.33 Top http://ww2.capsim.com/cgi-bin/displayReport.cfm?Report=CapCourier|AnnReport#frontpage 40% 0% 31% 0% 34% 47% 38% 0% 31% 100% 29% 92% 31% 50% 27% 68% 48% 80% 27% 100% 35% 13% 38% 0% 0% 0% 26% 100% 32% 36% 34% 29% 37% 16% 6.5 9.0 8.5 6.5 8.5 8.5 7.8 7.8 9.0 7.0 6.0 5.0 7.0 5.0 5.0 5.5 5.5 714 91% 1,230 58% 1,400 145% 728 94% 1,050 198% 1,250 190% 1,050 149% 1,250 167% 1,250 178% 1,500 198% 800 112% 800 87% 500 0% 800 198% 700 134% 850 128% 950 115% Page 4 5/25 2016/4/27 Report Page Top Thrift Market Segment Analysis Song Wang Thrift Statistics Total Industry Unit Demand Actual Industry Unit Sales Segment % of Total Industry 5,664 5,664 26.7% Next Year's Segment Growth Rate 11.0% 1. 2. 3. 4. Round: 1 December 31, 2016 Thrift Customer Buying Criteria Expectations Importance Price $14.00 26.00 55% Reliability MTBF 1400020000 20% Ideal Position Pfmn 7.3 Size 12.7 15% Age Ideal Age = 3.0 10% Perceptual Map for Thrift Segment Top Products in Thrift Segment Units Market Sold to Revision Stock Pfmn Size Name Share Seg Date Out Coord Coord Bill 28% 1,601 4/11/2017 7.3 12.7 Beetle 28% 1,579 4/11/2017 YES 7.1 12.9 Cent 18% 997 6/27/2016 7.3 12.7 Ate 15% 850 12/8/2016 7.3 12.9 Clack 9% 505 12/6/2016 9.7 10.3 Attic 2% 126 9/22/2016 9.7 10.3 Bold 0% 5 11/18/2016 10.5 8.9 COMPXM INQUIRER List Price $18.00 $18.00 $19.00 $23.00 $21.00 $30.00 $27.00 Age MTBF Dec.31 17000 3.56 17000 3.76 14000 2.48 16500 3.08 16000 1.11 19000 1.75 18000 1.16 Top http://ww2.capsim.com/cgi-bin/displayReport.cfm?Report=CapCourier|AnnReport#frontpage Cust. Promo Aware Budget ness $1,150 69% $1,150 68% $1,000 56% $1,200 81% $1,000 56% $1,200 81% $1,150 68% Cust. Dec. Sales Access Cust. Budget ibility Survey $1,000 64% 37 $1,000 64% 36 $1,000 72% 24 $1,200 65% 21 $1,800 72% 5 $1,100 65% 1 $700 64% 0 Page 5 6/25 2016/4/27 Report Page Top Core Market Segment Analysis Song Wang Core Statistics Total Industry Unit Demand Actual Industry Unit Sales Segment % of Total Industry 7,346 7,346 34.6% Next Year's Segment Growth Rate 10.0% 1. 2. 3. 4. Core Customer Buying Criteria Expectations Price $20.00 32.00 Age Ideal Age = 2.0 Reliability MTBF 1600022000 Ideal Position Pfmn 9.7 Size 10.3 Round: 1 December 31, 2016 Importance 46% 20% 18% 16% Perceptual Map for Core Segment Top Products in Core Segment Units Market Sold to Revision Name Share Seg Date Clack 22% 1,606 12/6/2016 Attic 16% 1,159 9/22/2016 Best 15% 1,081 11/16/2016 Bold 13% 956 11/18/2016 Bill 12% 859 4/11/2017 Beetle 10% 739 4/11/2017 Cent 6% 464 6/27/2016 Deft 5% 352 11/30/2016 Ate 2% 112 12/8/2016 Cone 0% 15 12/16/2016 Dim 0% 2 1/4/2017 Creak 0% 2 12/17/2016 COMPXM INQUIRER Stock Pfmn Size Out Coord Coord 9.7 10.3 9.7 10.3 11.3 9.5 10.5 8.9 7.3 12.7 YES 7.1 12.9 7.3 12.7 YES 10.8 7.3 7.3 12.9 11.6 6.3 12.9 9.3 14.0 8.3 List Price $21.00 $30.00 $27.00 $27.00 $18.00 $18.00 $19.00 $31.00 $23.00 $30.00 $35.00 $34.00 Age MTBF Dec.31 16000 1.11 19000 1.75 20000 1.18 18000 1.16 17000 3.56 17000 3.76 14000 2.48 23000 1.63 16500 3.08 18000 1.05 25000 2.91 20000 1.07 Top http://ww2.capsim.com/cgi-bin/displayReport.cfm?Report=CapCourier|AnnReport#frontpage Cust. Promo Aware Budget ness $1,000 56% $1,200 81% $1,150 68% $1,150 68% $1,150 69% $1,150 68% $1,000 56% $1,250 77% $1,200 81% $1,000 57% $1,250 77% $1,000 57% Cust. Dec. Sales Access Cust. Budget ibility Survey $1,800 63% 39 $1,100 66% 26 $700 69% 22 $700 69% 18 $1,000 69% 15 $1,000 69% 11 $1,000 63% 13 $900 20% 2 $1,200 66% 17 $900 63% 0 $900 20% 0 $1,200 63% 0 Page 6 7/25 2016/4/27 Report Page Top Nano Market Segment Analysis Song Wang Nano Statistics Total Industry Unit Demand Actual Industry Unit Sales Segment % of Total Industry 4,160 4,160 19.6% Next Year's Segment Growth Rate 14.0% 1. 2. 3. 4. Nano Customer Buying Criteria Expectations Ideal Position Pfmn 11.6 Size 6.1 Price $28.00 40.00 Age Ideal Age = 1.0 Reliability MTBF 1800024000 Round: 1 December 31, 2016 Importance 35% 27% 20% 18% Perceptual Map for Nano Segment Top Products in Nano Segment Units Market Sold to Revision Stock Pfmn Size Name Share Seg Date Out Coord Coord Don 20% 842 10/16/2016 12.3 5.7 Alan 18% 759 8/18/2016 12.1 5.6 Cone 15% 623 12/16/2016 11.6 6.3 Deft 14% 563 11/30/2016 YES 10.8 7.3 Dim 7% 280 1/4/2017 12.9 9.3 Best 6% 244 11/16/2016 11.3 9.5 Bold 6% 232 11/18/2016 10.5 8.9 Creak 5% 216 12/17/2016 14.0 8.3 Drum 5% 198 10/16/2016 14.3 7.7 Attic 3% 125 9/22/2016 9.7 10.3 Apple 2% 78 8/27/2016 14.6 7.9 COMPXM INQUIRER List Price $37.00 $39.00 $30.00 $31.00 $35.00 $27.00 $27.00 $34.00 $39.00 $30.00 $41.00 Age MTBF Dec.31 23000 1.12 21000 1.24 18000 1.05 23000 1.63 25000 2.91 20000 1.18 18000 1.16 20000 1.07 25000 1.12 19000 1.75 23000 1.21 Top http://ww2.capsim.com/cgi-bin/displayReport.cfm?Report=CapCourier|AnnReport#frontpage Cust. Promo Aware Budget ness $1,250 76% $1,200 80% $1,000 57% $1,250 77% $1,250 77% $1,150 68% $1,150 68% $1,000 57% $1,250 76% $1,200 81% $1,200 80% Cust. Dec. Sales Access Cust. Budget ibility Survey $800 85% 46 $1,300 76% 37 $900 64% 40 $900 85% 52 $900 85% 13 $700 28% 17 $700 28% 15 $1,200 64% 7 $800 85% 7 $1,100 76% 10 $1,300 76% 1 Page 7 8/25 2016/4/27 Report Page Top Elite Market Segment Analysis Song Wang Elite Statistics Total Industry Unit Demand Actual Industry Unit Sales Segment % of Total Industry 4,034 4,034 19.0% Next Year's Segment Growth Rate 16.0% 1. 2. 3. 4. Elite Customer Buying Criteria Expectations Age Ideal Age = 0.0 Price $30.00 42.00 Ideal Position Pfmn 13.9 Size 8.4 Reliability MTBF 2000026000 Round: 1 December 31, 2016 Importance 34% 24% 22% 20% Perceptual Map for Elite Segment Top Products in Elite Segment Units Market Sold to Revision Stock Pfmn Size Name Share Seg Date Out Coord Coord Drum 20% 825 10/16/2016 14.3 7.7 Apple 19% 776 8/27/2016 14.6 7.9 Dim 17% 696 1/4/2017 12.9 9.3 Creak 11% 463 12/17/2016 14.0 8.3 Deft 8% 303 11/30/2016 YES 10.8 7.3 Don 6% 236 10/16/2016 12.3 5.7 Cone 5% 214 12/16/2016 11.6 6.3 Alan 4% 181 8/18/2016 12.1 5.6 Best 3% 138 11/16/2016 11.3 9.5 Attic 3% 121 9/22/2016 9.7 10.3 Bold 2% 82 11/18/2016 10.5 8.9 COMPXM INQUIRER List Price $39.00 $41.00 $35.00 $34.00 $31.00 $37.00 $30.00 $39.00 $27.00 $30.00 $27.00 Age MTBF Dec.31 25000 1.12 23000 1.21 25000 2.91 20000 1.07 23000 1.63 23000 1.12 18000 1.05 21000 1.24 20000 1.18 19000 1.75 18000 1.16 Top http://ww2.capsim.com/cgi-bin/displayReport.cfm?Report=CapCourier|AnnReport#frontpage Cust. Promo Aware Budget ness $1,250 76% $1,200 80% $1,250 77% $1,000 57% $1,250 77% $1,250 76% $1,000 57% $1,200 80% $1,150 68% $1,200 81% $1,150 68% Cust. Dec. Sales Access Cust. Budget ibility Survey $800 85% 40 $1,300 83% 32 $900 85% 26 $1,200 55% 28 $900 85% 23 $800 85% 7 $900 55% 8 $1,300 83% 4 $700 15% 8 $1,100 83% 8 $700 15% 5 Page 8 9/25 2016/4/27 Report Page Top Market Share Report Industry Unit Sales % of Market Apple Ate Attic Alan Total Beetle Bill Bold Best Total Cent Clack Cone Creak Total Deft Dim Don Drum Total Actual Market Share in Units Thrift Core Nano Elite 5,664 7,346 4,160 4,034 26.7% 34.6% 19.6% 19.0% 1.9% 19.2% 15.0% 1.5% 2.2% 15.8% 3.0% 3.0% 18.3% 4.5% 17.2% 17.3% 23.1% 26.7% 27.9% 10.1% 28.3% 11.7% 0.1% 13.0% 5.6% 2.0% 0.0% 14.7% 5.9% 3.4% 56.2% 49.5% 11.4% 5.4% 17.6% 6.3% 8.9% 21.9% 0.2% 15.0% 5.3% 0.0% 5.2% 11.5% 26.5% 28.4% 20.2% 16.8% 4.8% 13.5% 7.5% 0.0% 6.7% 17.3% 20.2% 5.8% 4.8% 20.5% 4.8% 45.3% 51.0% COMPXM INQUIRER Round: 1 December 31, 2016 Song Wang Total 21,204 100.0% 4.0% 4.5% 7.2% 4.4% 20.2% 10.9% 11.6% 6.0% 6.9% 35.4% 6.9% 10.0% 4.0% 3.2% 24.1% 5.7% 4.6% 5.1% 4.8% 20.3% Units Demanded % of Market Apple Ate Attic Alan Total Beetle Bill Bold Best Total Cent Clack Cone Creak Total Deft Dim Don Drum Total Top http://ww2.capsim.com/cgi-bin/displayReport.cfm?Report=CapCourier|AnnReport#frontpage Potential Market Share in Units Thrift Core Nano Elite 5,664 7,346 4,160 4,034 26.7% 34.6% 19.6% 19.0% 14.9% 2.2% 17.2% 28.2% 28.1% 0.1% 56.5% 17.5% 8.9% 1.5% 15.7% 17.2% 10.2% 11.7% 13.0% 14.7% 49.4% 6.3% 21.8% 0.2% 26.4% 28.3% 5.0% 1.9% 19.2% 3.0% 3.0% 18.1% 4.5% 22.9% 26.6% 5.5% 5.8% 11.3% 2.0% 3.4% 5.4% 14.8% 5.2% 20.0% 14.3% 6.7% 20.0% 4.7% 5.0% 45.8% 5.3% 11.4% 16.7% 7.9% 17.2% 5.8% 20.4% 51.3% Total 21,204 100.0% 4.0% 4.5% 7.2% 4.4% 20.1% 11.1% 11.6% 6.0% 6.9% 35.5% 6.9% 9.9% 4.0% 3.2% 23.9% 6.1% 4.6% 5.0% 4.8% 20.5% Page 9 10/25 2016/4/27 Report Page Top Perceptual Map Round: 1 December 31, 2016 Song Wang Perceptual Map for All Segments Name Apple Ate Attic Alan Andrews Pfmn Size 14.6 7.9 7.3 12.9 9.7 10.3 12.1 5.6 Name Deft Dim Don Drum Pfmn 10.8 12.9 12.3 14.3 Digby Size 7.3 9.3 5.7 7.7 Revised 8/27/2016 12/8/2016 9/22/2016 8/18/2016 Revised 11/30/2016 1/4/2017 10/16/2016 10/16/2016 Name Beetle Bill Bold Best Baldwin Pfmn Size 7.1 12.9 7.3 12.7 10.5 8.9 11.3 9.5 Revised 4/11/2017 4/11/2017 11/18/2016 11/16/2016 Name Cent Clack Cone Creak COMPXM INQUIRER Top http://ww2.capsim.com/cgi-bin/displayReport.cfm?Report=CapCourier|AnnReport#frontpage Pfmn 7.3 9.7 11.6 14.0 Chester Size 12.7 10.3 6.3 8.3 Revised 6/27/2016 12/6/2016 12/16/2016 12/17/2016 Page 10 11/25 2016/4/27 Report Page Top HR/TQM Report Round: 1 December 31, 2016 Song Wang HUMAN RESOURCES SUMMARY Needed Complement Complement 1st Shift Complement 2nd Shift Complement Overtime% Turnover Rate New Employees Separated Employees Recruiting Spend Training Hours Productivity Index Recruiting Cost Separation Cost Training Cost Total HR Admin Cost Labor Contract Next Year Wages Benefits Profit Sharing Annual Raise 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 Andrews 547 547 468 79 Baldwin 633 633 362 271 Chester 452 452 309 142 Digby 597 597 427 170 0.0% 7.0% 38 257 $5,000 80 102.0% 0.0% 8.1% 145 0 $2,500 40 110.9% 0.0% 6.5% 83 0 $5,000 80 121.0% 0.0% 10.0% 174 0 $0 0 100.0% $230 $1,285 $875 $2,390 $508 $0 $506 $1,015 $496 $0 $723 $1,219 $174 $0 $0 $174 $26.81 2,500 2.0% 5.0% $26.81 2,500 2.0% 5.0% $26.81 2,500 2.0% 5.0% $26.81 2,500 2.0% 5.0% 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 COMPXM INQUIRER Andrews $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 TQM SUMMARY Baldwin Chester $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Digby $0 $0 $1,250 $1,250 $1,250 $0 $1,500 $1,500 $1,500 $1,500 $15,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,250 $1,250 $6,250 5.03% 6.21% 27.25% 43.11% 6.63% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.58% 3.47% 9.91% 0.00% 0.94% http://ww2.capsim.com/cgi-bin/displayReport.cfm?Report=CapCourier|AnnReport#frontpage Page 11 12/25 2016/4/27 Report Page PRINT Annual Report Top http://ww2.capsim.com/cgi-bin/displayReport.cfm?Report=CapCourier|AnnReport#frontpage 13/25 2016/4/27 Report Page Top Annual Report Andrews Round: 5 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 endof 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 $13,070 $11,486 $12,518 $153,804 ($54,663) 2016 Common Size 9.6% 8.4% 9.2% 2015 $31,800 $13,431 $25,972 $37,074 27.2% 112.9% 40.1% $71,203 $96,824 ($44,409) Total Current Assets Plant & Equipment Accumulated Depreciation Total Fixed Assets $99,141 72.8% $52,415 Total Assets $136,215 100.0% $123,617 $6,108 $0 $41,931 4.5% 0.0% 30.8% $9,516 $15,717 $27,209 $27,080 $61,096 $48,039 35.3% 19.9% 44.9% $52,442 $12,080 $59,094 LIABILITIES & OWNERS' EQUITY Accounts Payable Current Debt Long Term Debt Total Liabilities Common Stock Retained Earnings Total Equity $88,176 64.7% $71,174 Total Liab. & O. Equity $136,215 100.0% $123,617 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: 2016 2015 Net Income (Loss) $2,002 $20,139 Depreciation $10,254 $6,455 Extraordinary gains/losses/writeoffs $0 $0 Accounts Payable ($3,409) $735 Inventory $13,455 ($11,277) $1,944 $20 Accounts Receivable Net cash from operations $24,245 $16,072 Cash Flows from Investing Activities: Plant Improvements ($56,980) ($3,520) Cash Flows from Financing Activities: Dividends Paid $0 ($13,333) Sales of Common Stock $15,000 $0 Purchase of Common Stock $0 ($1,935) Cash from long term debt $14,722 $0 Retirement of long term debt $0 ($7,533) ($15,717) $9,992 Change in current debt (net) Net cash from financing activities $14,005 ($12,809) Net change in cash position ($18,730) ($257) Closing cash position $13,070 $31,800 Annual Report Top http://ww2.capsim.com/cgi-bin/displayReport.cfm?Report=CapCourier|AnnReport#frontpage Page 1 14/25 2016/4/27 Report Page Top Annual Report Andrews Round: 5 Dec. 31, 2016 C59559 2016 Income Statement (Product Apple Ate Attic Alan NA Na Name:) Sales $35,003 $22,128 $45,967 $36,651 $0 $0 Variable Costs: Direct Labor $7,791 $6,902 $13,441 $8,699 $0 $0 Direct Material $13,209 $7,628 $16,145 $13,946 $0 $0 Inventory Carry $36 $828 $612 $27 $0 $0 Total Variable $21,036 $15,358 $30,198 $22,673 $0 $0 Contribution $13,967 $6,769 $15,770 $13,979 $0 $0 Margin Period Costs: Depreciation $1,523 $3,444 $3,733 $1,553 $0 $0 SG&A: R&D $666 $952 $736 $640 $0 $0 Promotions $1,200 $1,200 $1,200 $1,200 $0 $0 Sales $1,300 $1,200 $1,100 $1,300 $0 $0 Admin $738 $467 $969 $773 $0 $0 Total Period $5,428 $7,263 $7,739 $5,466 $0 $0 Net Margin $8,540 ($493) $8,031 $8,513 $0 $0 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 straightline 15year 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. Writeoffs 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. http://ww2.capsim.com/cgi-bin/displayReport.cfm?Report=CapCourier|AnnReport#frontpage 2016Common Total Size $139,750 100.0% Na $0 $0 $0 $0 $0 Na $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $50,485 $0 $0 Other EBIT Short Term Interest LongTerm Interest Taxes Profit Sharing Net Profit $24,590 17.6% $16,486 $8,104 $0 $4,962 $1,100 $41 $2,002 11.8% 5.8% 0.0% 3.6% 0.8% 0.0% 1.4% $36,834 26.4% $50,929 36.4% $1,502 1.1% $89,265 63.9% 36.1% $10,254 7.3% $2,995 2.1% $4,800 3.4% $4,900 3.5% $2,947 2.1% $25,895 18.5% 15/25 2016/4/27 Report Page Page 2 Annual Report PRINT Annual Report Top http://ww2.capsim.com/cgi-bin/displayReport.cfm?Report=CapCourier|AnnReport#frontpage 16/25 2016/4/27 Report Page Top Annual Report Baldwin Round: 5 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 endof 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 $28,176 $13,144 $10,417 $177,560 ($63,102) 2016 Common Size 17.0% 7.9% 6.3% 2015 $32,141 $10,819 $10,445 $51,737 31.1% 106.8% 38.0% $53,405 $142,900 ($51,265) Total Current Assets Plant & Equipment Accumulated Depreciation Total Fixed Assets $114,458 68.9% $91,635 Total Assets $166,195 100.0% $145,040 $9,136 $25,203 $68,246 5.5% 15.2% 41.1% $7,283 $29,239 $53,839 $27,630 $35,980 $102,585 61.7% 16.6% 21.6% $90,361 $24,684 $29,995 LIABILITIES & OWNERS' EQUITY Accounts Payable Current Debt Long Term Debt Total Liabilities Common Stock Retained Earnings Total Equity $63,610 38.3% $54,679 Total Liab. & O. Equity $166,195 100.0% $145,040 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: 2016 2015 Net Income (Loss) $5,984 $7,500 Depreciation $11,837 $9,527 Extraordinary gains/losses/writeoffs $0 $0 Accounts Payable $1,852 $1,457 Inventory $28 ($2,686) ($2,326) ($1,038) Accounts Receivable Net cash from operations $17,377 $14,760 Cash Flows from Investing Activities: Plant Improvements ($34,660) ($15,800) Cash Flows from Financing Activities: Dividends Paid $0 ($12,694) Sales of Common Stock $2,946 $0 Purchase of Common Stock $0 $0 Cash from long term debt $14,408 $9,474 Retirement of long term debt $0 ($7,533) ($4,036) $7,069 Change in current debt (net) Net cash from financing activities $13,318 ($3,685) Net change in cash position ($3,966) ($4,725) Closing cash position $28,176 $32,141 Annual Report Top http://ww2.capsim.com/cgi-bin/displayReport.cfm?Report=CapCourier|AnnReport#frontpage Page 1 17/25 2016/4/27 Report Page Top Annual Report Baldwin Round: 5 Dec. 31, 2016 C59559 2016 Income Statement (Product Beetle Bill Bold Best Na Na Name:) Sales $41,714 $44,283 $34,407 $39,520 $0 $0 Variable Costs: Direct Labor $10,503 $11,116 $9,147 $10,797 $0 $0 Direct Material $18,150 $19,822 $14,243 $17,400 $0 $0 Inventory Carry $0 $307 $468 $475 $0 $0 Total Variable $28,654 $31,244 $23,857 $28,672 $0 $0 Contribution $13,060 $13,039 $10,549 $10,848 $0 $0 Margin Period Costs: Depreciation $2,800 $3,333 $2,604 $3,100 $0 $0 SG&A: R&D $1,000 $1,000 $896 $891 $0 $0 Promotions $1,150 $1,150 $1,150 $1,150 $0 $0 Sales $1,000 $1,000 $700 $700 $0 $0 Admin $557 $591 $459 $527 $0 $0 Total Period $6,507 $7,074 $5,810 $6,369 $0 $0 Net Margin $6,554 $5,964 $4,740 $4,479 $0 $0 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 straightline 15year 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. Writeoffs 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. http://ww2.capsim.com/cgi-bin/displayReport.cfm?Report=CapCourier|AnnReport#frontpage 2016Common Total Size $159,924 100.0% Na $0 $0 $0 $0 $0 Na $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $47,496 $0 $0 Other EBIT Short Term Interest LongTerm Interest Taxes Profit Sharing Net Profit $21,737 $41,563 26.0% $69,615 43.5% $1,250 0.8% $112,428 70.3% 29.7% $11,837 7.4% $3,788 2.4% $4,600 2.9% $3,400 2.1% $2,134 1.3% $25,759 16.1% 13.6% $868 0.5% $20,869 13.0% $2,898 1.8% $8,576 5.4% $3,288 2.1% $122 0.1% $5,984 3.7% 18/25 2016/4/27 Report Page Page 2 Annual Report PRINT Annual Report Top http://ww2.capsim.com/cgi-bin/displayReport.cfm?Report=CapCourier|AnnReport#frontpage 19/25 2016/4/27 Report Page Top Annual Report Chester Round: 5 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 endof 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 $19,442 $9,930 $11,983 $165,300 ($57,176) 2016 Common Size 13.0% 6.6% 8.0% 2015 $32,523 $9,765 $6,447 $41,355 27.7% 110.6% 38.3% $48,735 $124,400 ($47,289) Total Current Assets Plant & Equipment Accumulated Depreciation Total Fixed Assets $108,124 72.3% $77,111 Total Assets $149,479 100.0% $125,847 $6,735 $21,740 $59,153 4.5% 14.5% 39.6% $5,796 $25,489 $41,369 $18,647 $43,204 $87,628 58.6% 12.5% 28.9% $72,654 $14,389 $38,803 LIABILITIES & OWNERS' EQUITY Accounts Payable Current Debt Long Term Debt Total Liabilities Common Stock Retained Earnings Total Equity $61,851 41.4% $53,192 Total Liab. & O. Equity $149,479 100.0% $125,847 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: 2016 2015 Net Income (Loss) $4,400 $10,190 Depreciation $9,887 $8,293 Extraordinary gains/losses/writeoffs $0 $0 Accounts Payable $939 $608 Inventory ($5,535) $1,429 ($165) ($954) Accounts Receivable Net cash from operations $9,526 $19,565 Cash Flows from Investing Activities: Plant Improvements ($40,900) ($26,642) Cash Flows from Financing Activities: Dividends Paid $0 ($6,250) Sales of Common Stock $4,258 $0 Purchase of Common Stock $0 $0 Cash from long term debt $17,784 $15,601 Retirement of long term debt $0 ($5,883) ($3,749) $9,625 Change in current debt (net) Net cash from financing activities $18,293 $13,093 Net change in cash position ($13,081) $6,016 Closing cash position $19,442 $32,523 Annual Report Top http://ww2.capsim.com/cgi-bin/displayReport.cfm?Report=CapCourier|AnnReport#frontpage Page 1 20/25 2016/4/27 Report Page Top Annual Report Chester Round: 5 Dec. 31, 2016 C59559 2016 Income Statement (Product Cent Clack Cone Creak Cat Na Name:) Sales $27,744 $44,335 $25,561 $23,172 $0 $0 Variable Costs: Direct Labor $4,071 $12,027 $5,206 $4,731 $0 $0 Direct Material $9,938 $20,033 $11,057 $9,348 $0 $0 Inventory Carry $396 $328 $349 $364 $0 $0 Total Variable $14,406 $32,388 $16,612 $14,444 $0 $0 Contribution $13,338 $11,947 $8,949 $8,729 $0 $0 Margin Period Costs: Depreciation $3,500 $3,400 $1,600 $1,387 $0 $0 SG&A: R&D $496 $947 $973 $977 $1,000 $0 Promotions $1,000 $1,000 $1,000 $1,000 $0 $0 Sales $1,000 $1,800 $900 $1,200 $0 $0 Admin $474 $758 $437 $396 $0 $0 Total Period $6,470 $7,904 $4,910 $4,959 $1,000 $0 Net Margin $6,868 $4,043 $4,039 $3,770 ($1,000) $0 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 straightline 15year 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. Writeoffs 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. http://ww2.capsim.com/cgi-bin/displayReport.cfm?Report=CapCourier|AnnReport#frontpage 2016Common Total Size $120,812 100.0% Na $0 $0 $0 $0 $0 Na $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $42,963 $0 $0 Other EBIT Short Term Interest LongTerm Interest Taxes Profit Sharing Net Profit $17,719 $26,035 21.6% $50,377 41.7% $1,438 1.2% $77,850 64.4% 35.6% $9,887 8.2% $4,393 3.6% $4,000 3.3% $4,900 4.1% $2,064 1.7% $25,244 20.9% 14.7% $1,102 0.9% $16,617 13.8% $2,413 2.0% $7,295 6.0% $2,418 2.0% $90 0.1% $4,400 3.6% 21/25 2016/4/27 Report Page Page 2 Annual Report PRINT Annual Report Top http://ww2.capsim.com/cgi-bin/displayReport.cfm?Report=CapCourier|AnnReport#frontpage 22/25 2016/4/27 Report Page Top Annual Report Digby Round: 5 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 endof 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 $16,950 $12,471 $14,148 $93,960 ($41,287) 2016 Common Size 17.6% 13.0% 14.7% 2015 $19,743 $9,829 $14,832 $43,569 45.3% 97.6% 42.9% $44,404 $84,380 ($35,023) Total Current Assets Plant & Equipment Accumulated Depreciation Total Fixed Assets $52,673 54.7% $49,357 Total Assets $96,242 100.0% $93,761 $8,258 $14,285 $20,787 8.6% 14.8% 21.6% $6,382 $18,432 $19,479 $8,818 $44,094 $43,330 45.0% 9.2% 45.8% $44,293 $9,102 $40,367 LIABILITIES & OWNERS' EQUITY Accounts Payable Current Debt Long Term Debt Total Liabilities Common Stock Retained Earnings Total Equity $52,912 55.0% $49,469 Total Liab. & O. Equity $96,242 100.0% $93,761 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 Top http://ww2.capsim.com/cgi-bin/displayReport.cfm?Report=CapCourier|AnnReport#frontpage 2016 2015 $12,152 $11,057 $6,264 $5,625 $0 $0 $1,876 $997 $684 $318 ($2,642) ($1,776) $18,334 $16,221 ($9,580) ($6,500) ($7,169) ($4,465) $0 $0 ($1,539) ($1,829) $1,308 $5,675 $0 ($6,331) ($4,147) $7,949 ($11,547) $1,000 ($2,793) $10,721 $16,950 $19,743 Page 1 23/25 2016/4/27 Report Page Top Annual Report Digby Round: 5 Dec. 31, 2016 C59559 2016 Income Statement (Product Deft Dim Don Drum Na Na Name:) Sales $37,738 $34,214 $39,856 $39,927 $0 $0 Variable Costs: Direct Labor $11,752 $8,461 $9,327 $8,490 $0 $0 Direct Material $16,156 $14,539 $16,308 $16,120 $0 $0 Inventory Carry $0 $312 $644 $742 $0 $0 Total Variable $27,909 $23,311 $26,280 $25,353 $0 $0 Contribution $9,830 $10,902 $13,577 $14,574 $0 $0 Margin Period Costs: Depreciation $1,691 $1,213 $1,587 $1,773 $0 $0 SG&A: R&D $928 $1,000 $804 $804 $0 $0 Promotions $1,250 $1,250 $1,250 $1,250 $0 $0 Sales $900 $900 $800 $800 $0 $0 Admin $307 $279 $325 $325 $0 $0 Total Period $5,076 $4,642 $4,765 $4,952 $0 $0 Net Margin $4,754 $6,260 $8,812 $9,622 $0 $0 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 straightline 15year 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. Writeoffs 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. http://ww2.capsim.com/cgi-bin/displayReport.cfm?Report=CapCourier|AnnReport#frontpage 2016Common Total Size $151,735 100.0% Na $0 $0 $0 $0 $0 Na $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $48,883 $0 $0 Other EBIT Short Term Interest LongTerm Interest Taxes Profit Sharing Net Profit $29,448 $38,030 25.1% $63,124 41.6% $1,698 1.1% $102,852 67.8% 32.2% $6,264 4.1% $3,535 2.3% $5,000 3.3% $3,400 2.2% $1,236 0.8% $19,435 12.8% 19.4% $6,338 4.2% $23,109 15.2% $1,443 1.0% $2,589 1.7% $6,677 4.4% $248 0.2% $12,152 8.0% 24/25 2016/4/27 Report Page Annual Report http://ww2.capsim.com/cgi-bin/displayReport.cfm?Report=CapCourier|AnnReport#frontpage Page 2 25/25