Looking for help on Capsim Final Performance Assessment Report For Company ERIE? "- OVERALL (BUSINESS LEVEL) STRATEGY OVERALL COMPANY PERFORMANCE (2-3 pages)"

Andrews ROS 16.2% Asset Turnover 1.16 ROA 18.8% Leverage 1.2 ROE 22.7% Emergency Loan $0 Sales $256.000.429 EBIT $68,253.473 Profits $41,400.529 Cumulative Profit $103,245,380 SG&A / Sales 10.5% Contrib. Margin % 48.5% Percent of Sales C121795 Selected Financial Statistics Baldwin Chester Digby 2.0% 9.6% 11.9% 1.43 1.38 1.27 2.9% 13.3% 15.1% 1.8 1.3 1.1 5.1% 17.1% 16.2% $O $0 $0 $ 161,633,611 $243,905,564 $186.710.150 $10.274,178 $39.869,882 $34,967,818 $3,229,256 $23,444,466 $22,203,170 ($341,713) $88,427,684 $49,922,420 11.0% 8.8% 9.4% 18.3% 30.7% 37.0% Erie -7.7% 0.77 -5.9% 2.3 -13.7% $17,382.354 $101.781,575 ($3,020,393) ($7.812,973) $1,884,424 16.8% 23.6% Ferris 5.8% 1.10 6.4% 2.1 13.3% $0 $288,631,509 $41,718,661 $16,610,405 $66,181,274 7.9% 29.3% $ Market Share C121795 100% 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% Var Cost Depr O SGA Other Profit Andrews Baldwin Chester Digby Erie Ferris 20.67% 13.05% 19.69% 15.07% 8.22% 23.3% Andrews Chester Digby Erie Ferris CAPSTONE COURIER Page 1 CAPSTONE Stock & Bonds COURIER Round: 6 Dec. 31, 2026 PIE Company Andrews Baldwin Chester Digby Erie Ferris Close $120.43 $22.85 $113.82 $58.17 $9.27 $76.83 Stock Market Summary MarketCap Shares Book Value Change ($M) Per Share $39.58 3.065.829 $369 $59.53 $18.16 2.745,304 $63 $23.10 $22.66 2.261,224 $257 $60.68 $18.26 3,587,120 $201 $38.29 ($18.38) 2.425,030 $22 $23.59 $14.99 2.429,383 $187 $51.40 Closing Stock Price C121795 EPS $13.50 $1.18 $10.37 $6.19 ($3.22) $6.84 Dividend $0.00 $0.00 $0.00 $0.50 $0.08 $0.00 Yield 0.0% 0.0% 0.0% 0.9% 0.9% 0.0% 8.9 19.4 11.0 9.1 -2.9 11.2 S140 $120 OM S100 Andrews Baldwin Chester Digby Erie Ferris $80 $60 $40 $20 SO 2020 2021 2022 2025 Series# Face Yield Company Andrews Closes S&P 11.8% 104.57 AAA 12.49 2032 $245,908 12.5S2033 $10,000,000 12.452034 $7,500,000 11.9% 2023 2024 2026 2027 2028 Bond Market Summary Yield Closes S&P Company Series# Face Digby 12.0% 103.75 AAA 12.35 2034 $910,384 11.9% 104.84 AAA Erie 104.55 AAA 11.6S2032 $1,000,000 12.6S2034 $12,000,000 13.4% 97.49 BB 13.152035 $9,000,000 13.6% 100.00 BB 13.152036 $6,000,000 Ferris 11.5% 98.55 AAA 12.252033 $7,747,138 12.0% 104.31 AAA 12.9S2034 $15,330,380 13.49 2035 $15,205,913 14.082036 $29.716,702 Baldwin 13.3% 14.1% 87.13 89.23 90.93 90.46 13.1S2035 $9,000,000 13.6S2036 $10,000,000 CC CC CC CC 14.5% Chester 11.3S2031 $15,000,000 12.5S2035 $10,000,000 13.5% 13.9% 14.2% 14.4% 90.29 CCC 92.70 94.68 97.44 CCC Financial Summary COURIER Dec. 31, 2026 Andrews Baldwin Chester Digby Erle Ferris $41,401 53.229 $2993 57.8131 $16.610 $18,493 $246 55,073 (55,012) $13,480 SO $11,697 5910 $9.563 $0 $14,450 $0 $974 5580 54.995 $1,634 $22.181 55,436 56.859 51.830 54.295 52,526) 563,739 $23,312 53.223 $32,040) (55,489) 525,859 $39, 110 Cach Flow Statement Burvey CachFlowc from operating activities Net Income Loss) Agustment for non-cash Items Depreciation Extraordinary gains/losses writos Changes in current assets and abilites Accounts payable Inventory Accounts Receivable Net cash tom operations Cach flows from investing aotivities Plant Improvementsinet Cach flow from finanoing activities Dividends pald 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 ($17,400) $11.245 ($12,500) $24.040 ($14,800) ($25.500 ($194) $0 $0 $8,697 $0 $0 50 $10.000 $0 (517,828) $1,000 $0 (51,794) $11,00 (56,577) $0 ($19,475) $0 50 888888888 $6.000 $0 $0 (328,332) ($12.500 $10,000 SO $29,717 $0 ($35 3921 $30,912 $0 $17,392 (330,832) 56,828) ($16.846) 523,180 $33.934 $34,193 Ferris $54,881 Net cach tom francing activities Net change in bath position Balance Sheet Burvey Cash Accounts Receivable Inventory Total Current Assets Plant and equipment Accumulated Depreciation Total Fixed Asset Total Acrete $15.507 Andrew $35,385 $21,041 $1,563 558,089 $27.730 Baldwin $27.730 $19.927 $39.093 $85.750 Checter 546,738 $20,047 $16,010 581,795 5202.200 (5107 240) $94.950 (51,776) Digby $25.945 $15.345 $12,070 $54,250 $175,450 (582,505) $92.865 (523,651) Erle $0 512,546 $63,255 575.001 $27,255 $115,859 $91,100 (564,540) $25,160 $112.910 (586,920) 555,520 5277,400 (5114.700) $162.620 $220.709 $10.455 $10,000 520 465 $215,900 ($71 520) $145,380 $147,225 $132.321 $261,239 $21.450 $30.498 5176.755 $13,331 $1.204 $14,535 $25,000 $39,535 5,980 $0 58,980 Accounts Payable Current Debt Total Current Liables Long Term Debt Total Lisbies Common Stock Retained Earnings Total Equity $16,609 $51,762 $58,371 $17,745 $38210 $19.000 $49,490 58,292 538,212 $47,124 529.000 575,124 $30,360 525,837 557,197 568,000 $136,371 $53,850 5128.629 5182.499 $38.360 $25.052 $63.412 5910 59,891 $78,234 $62,010 $137,334 $147,225 529,545 $108.675 $137220 5176,755 545,204 $79,665 $134,868 Total Liabilities & Ownert Equity $220.709 $112,910 $132.321 $261,239 Income Statement Survey Ssies Variable costs Labor Material Carty! Contributon Margin Depreciation SGARSD Promo, Sales, Admin Other Fees Writeo TOM.Bonuses EBIT Interest Short term. Long term Taxes Proft Sharing Net Prof Andrews S255,000 $131.813 5124, 197 $18,493 $26,769 $10,571 568,253 $3,260 $22,748 $845 341,401 Baldwin $161,634 $132,089 $29.545 $6,073 $17.709 54,512) $10.274 55,205 51,774 566 53.229 Chester 5343,905 $169,104 574,02 $13,480 $21,451 SO $39,870 $3.065 $12.882 5478 Digby $186,710 $117,570 $69,140 $11,697 $17.634 $4,851 $34,958 $112 $12,200 5453 $22.203 Erle $101,752 $77,785 $23,977 59.563 $17,134 $300 53.020 39 DOD (54.207) $0 57.813) Ferris $288.632 $203,992 $84.540 $14,460 $22,790 $5,571 $41,719 $15,543 $9,127 $339 $16,610 CAPSTONE Production Analysis COURIER Round: 6 Dec. 31, 2026 Produccion Vs. Capacity C121795 Andrews Baldwin Chester Digby Elie Ferris 0 1,000 2,000 6.000 7.000 8,000 9,000 3,000 4.000 o Capacity 5,000 O Production Shit Capacity Next Round Name Able Primary Segment Trad Low High Contr. Mare 53% 60% 46% 36% Auto mation Next Round 8.0 10.0 6.0 6.0 6.0 1,900 Over time 26% 20% 76% 50% 100% 50% Plant Utiz. 125% 174% 149% 198% 149% 1299 Adam 271227 $13.20 2,700 500 500 900 300 An Agape A12 Size 41% Phim Bater 14% 1.790 113% 100% Bead Bid Bold Buddy 1984 34% 27% 11% 15% 13% 30 Trad Low High Pirin Size 121 20% 50% Material Labor Cost Cost $8.70 $3.45 $5.95 $1.16 56.30 513.87 56.06 $12.29 55.47 $14.14 $9.49 39 32 $5.04 $9.34 $14.53 $10.96 $12.94 $11.66 $10.72 $10.05 $0.00 $0.00 $9.75 $8.58 $6.32 $14.89 $9.90 $1432 59.90 $12.48 59.90 $9.15 $9.47 55.07 $1.58 $14.30 $10.87 $14.41 $10.00 $0.00 149 5.0 2.0 3.0 3.0 1.0 6.5 7.5 900 500 400 500 Cake Cedar Cid Coat Cure Trad Low High Pin Size 90% 90% 0% 0% Unit Units Inven Revision Age Pimn Size Sold tor Date Dec 31 MTBF Coord_Coord Price 2.376 1/3/2027 3.7 19000 8.5 11.5 325.50 3.892 0 12/152025 5.8 17000 5.0 15.0 $18.00 2 2.7 25000 13.0 6.5 $35.50 854 34 7/9/2025 1.5 27000 16.4 11.1 $31.50 1.188 0719/2025 845 14 21000 8.9 3.6 591.50 46 12/12/2025 0.8 27000 17.0 11.0 $31.50 1.980 O 102/2024 3.4 18000 83 11.5 $25.00 08/17/2024 3.6 14000 15.0 $17.75 492 1.167 4/8/2025 2.2 25000 125 7.5 $37.50 516 405 9/18/2024 3.7 25000 12.5 $31.25 88/17/2024 3.5 20000 8.6 $30.00 0 8/3/2024 3.2 25000 8.8 $29.00 3.961 O 12/13/2026 1.8 19000 11.6 $27.50 3.951 12/19/2026 3.8 17000 456 15.7 $19.00 280 12/11/2026 1.5 25000 12.9 515 6.9 $36.99 295 1223.2026 1.6 27000 14.1 12.8 $31.99 111 12/12/2025 1.6 21000 70 5.9 $31.99 2.772 2/5/2026 2.9 17500 8.5 11.3 $25.00 3.515 0122,2025 5.8 14000 15.8 $17.50 06/29/2026 1.4 25000 6.3 $37.50 o 8/9/2025 1.4 27000 12.0 $32.25 12 569 11/18.2022 5.4 19000 9.5 $33.00 03/22/2025 1.6 19000 9.0 $27.00 630 2/1/2025 10.5 17000 17.0 $20.50 1.263 1/10/2027 3.1 23500 454 7.4 $38.70 318 4/15/2025 2.5 27200 148 14.0 $22.00 801 7/21/2027 4.3 17000 8.0 $29.50 792 01/28/2034 6.1 12000 14.5 804 189 8/29/2026 3.2 27000 15.0 12.3 532.00 1,752 8/8/2025 1.3 25000 14.7 5.4 $37.00 1.000 184 8/30/2025 1.3 27000 15.8 11.1 332.00 592 8/7/2025 1.3 17000 3.8 $32.00 1.596 199 7/13/2025 1.2 25000 52 537.00 5/7/2025 0.5 25000 8.0 4.5 $22.00 2,100 2,100 1,000 900 800 1896 50% 219 30% 4.0 1,410 Trad Low High Pin 61% Date Dell Duck Dot Dune 6.0 10.0 97% 16% 197% 195% 115% 132% 475 500 300 152 1.0 122 Trad Low High Pin 1,761 979 Est Ebb Echo Edge Egg 155% $10.65 $5.05 $13.37 $12.61 $13.15 59.50 $9.57 5.0 5.9 1.0 7.0 5.5 1,800 1,400 800 500 500 125 23% 30% 80 178% Low Pin 120 50 16% 100% 500 1999 65% 62% Fast Fest Fist Fume Fox $5.60 $11.52 $14.82 6.64 $15.05 $10.99 $15.43 $7.30 $12.40 $8.90 $16.09 57.74 Foam Pin Size High Size 27% 25% 31% 35% 6.0 4.5 6.0 6.0 6.0 6.0 92% 1,100 1,050 1,450 1,400 750 160% 80% 190% 113% 1294 100% Round: 6 Dec. 31, 2026 CAPSTONE Traditional Segment Analysis COURIER Traditional Statistics Accessibility C121/95 i raditional Total Industry Unit Demand 12.526 Actual Industry Unit Sales 12.526 Andrews Segment % of Total Industry 26.5% Baldwin Next Years segment Growth rate Chester Traditional Customer Buying Criteria Digby Expectations Importance Erie 1. Age Ideal Age - 2.0 2. Price $17.00 - 27.00 23% Ferris 3. Ideal Position Pfmn 9.2 Size 10.8 21% 4. Reliability MTBF 14000-19000 9% Perceplual Map for Traditional Actual vs Potential Market Share Perceptual map (at end of this year) 20 2026 C121795 Traditional 100 18 30% 16 25% 14 20% 12 ha 15% Size 10 10% 5% 4. 0% 2 Andrews Baldwin 0 0 2 4 Our Name Cake Daze Able Baker Eat Bold Buddy Market Share 32% 22% 19% 16% 9% 2% 1% 8 10 12 14 16 18 20 O Actual Potential Performance Top Products in Traditional Segment Units Cust. Cust Sold to Revision Stock Pinn Size List Age Promo Sware Sales Eccess- Seg Date Coord Coord Price MTBF Dec.31 Budget Dess Budget Ibility 3,961 12/13/2026 YES 8.3 11.6 $27.50 19000 1.78 $1,100 92% $2.000 61% 2.756 2/5/2026 YES 8.6 11.3 $25.00 17500 2.88 $2.000 100% $1,000 36% 2,376 1/3/2027 YES 8.5 11.5 $26.50 19000 3.67 $2,000 100% $2.000 63% 1.980 10/2/2024 YES 8.3 11.5 $26.00 18000 3.42 $1,250 85% $1.250 43% 1.171 3/22/2026 YES 9.7 9.0 $27.00 19000 1.64 $1,200 81% $1,300 42% 193 9/18/2024 12.1 13.5 $31.25 26000 3.71 $1,250 84% $1,250 43% 90 8/17/2024 6.0 8.6 $30.00 20000 3.49 $1,250 $1.250 43% Dec. Dust Survey 37 29 16 13 29 Round: 6 Dec 31, 2026 CAPSTONE Low End Segment Analysis COURIER Low End Statistics Accessibility C121795 Low End Total Industry Unit Demand 17,404 Actual Industry Unit Sales Andrews 117,404 Segment % of Total Industry 136.8% Baldwin Next Years segment Grow Rate 11.7% Chester Low End Customer Buying Criteria Digby Expectations Importance Erie 1. Price $12.00 - 22.00 53% 2. Age Ideal Age - 7.0 24% Ferris 3. Ideal Position Pfmn 4.7 Size 15.3 16% 4. Reliability MTBF 12000-17000 79 Perceplual Map fur Luw End Actual vs Potential Market Share Perceptual map (at end of this year) 20 2026 C121795 Low End 18 Ebb 25% 18 14 20% 12 15% . 10 10% 5%. 0% 2 Ene Smapy Baldwin Chester Digby Ferris 0 4 Our Name Cedar Acre Dell Bead Ebb Fast Daze Market Share 23% 22% 20% 20% 10% 5% 0% 6 8 10 12 14 16 18 20 O Actual Performance Potential Top Products in Low End Segment Units Cust. Cust Sold to Revision Stock Pimn Size List Age Promo Sware Sales Eccess- Seg Date Coord Coord Price MTBF Dec.31 Budget Tess Budget blity 3.961 12/19/2026 YES 4.5 15.7 $19.00 17000 3.78 $1,200 95% $2.000 65% 3,892 12/16/2025 YES 5.0 15.0 $18.00 17000 5.81 $2.000 100% $2.000 63% 3,515 12/2/2025 YES 4.2 15.8 $17.50 14000 5.83 $1,800 100% $1,800 53% 3,467 8/17/2024 YES 5.5 15.0 $17.75 14000 3.64 $2,000 100% $2,000 65% 1,761 2/1/2025 3.0 17.0 $20.50 17000 10.60 $2.000 100% $1,700 29% 792 1/28/2024 YES 5.5 14.5 $20.50 12000 6.08 $200 31% 5695 43% 17 2/5/2026 YES 8.6 11.3 525.00 17500 2.88 $2,000 100% $1,000 53% Dec. Dust Survey 23 44 37 23 2 10 CAPSTONE Round: 6 Dec. 31, 2026 High End Segment Analysis COURIER High End Statistics Accessibility C121795 High End Total Industry Unit Demand Actual Industry Unit Sales Segment % of Total Industry 6,286 16,286 13.3% Andrews Baldwin Chester Digby Erie Ferris Next Years segment Growth rate 116.2% High End Customer Buying Criteria Expectations Importance 1. Ideal Position Pfmn 14.3 Size 5.7 43% 2. Age Ideal Age - 0.0 29% 3. Rellability MTBF 20000-25000 19% 4. Price $27.00 - 37.00 9% Perceplual Map for Hiyle End Perceptual map (at end of this year) 20 60% 80%- 100% ORA 20% Actual vs Potential Market Share 2026 C121795 High End 18 16 14 50% 45% 40% 35% 30% 25% 12 Size 10 20% Eat E666 159 10% 5% 4 2 Ene Andrews Baldwin Chester Digby Ferris 0 2 4 Market Share 28% 25% 14% 6 8 10 12 14 16 18 20 O Actual Potential Performance Top Products in High End Segment Units Cust. Cust. Sold to Revision Stock Pimn Size List Age Promo Eware Sales &ccess- Seg Date Out Coord Coord Price MTBF Dec.31 Budget Gess Budget Ibility 1,752 8/5/2026 14.7 5.4 $37.00 25000 1.26 $1,600 95% $1,042 72% 1.596 7/13/2026 14.7 5.3 $37.00 25000 1.25 $1,600 88% $1,042 72% 869 27/2027 13.0 6.5 $36.50 25000 2.73 $1,500 99% $1,500 45% 745 6/29/2026 YES 13.7 6.3 $37.50 25000 1.41 $1,200 74% $1,200 27% 492 4/8/2026 12.5 7.5 $37.50 25000 2.15 $1,250 84% $1,250 35% 456 12/11/2026 12.9 6.9 $36.99 25000 1.55 $1,100 86% $1,700 49% 310 1/10/2027 12.4 7.4 $38.70 23500 3.12 $1,250 83% $1,300 33% 66 3/22/2025 YES 9.7 9.0 $27.00 19000 1.64 $1,200 81% $1,300 33% Dec. Dust Survey 56 52 Name Fist Fox Adam Duck Bld Cld Echo Eat 129 32 12 27 7% 5% 1% 1 Round: 6 Dec. 31, 2026 Performance Segment Analysis CAPSTONE COURIER Performance Statistics Accessibility C121795 Pertormance Total Industry Unit Demand 5,662 Actual Industry Unit Sales Andrews 15,662 Segment % of Total Industry 12.0% Baldwin Next Years segment Grow Rate 19.8% Chester Performance Customer Buying Criteria Digby Expectations Importance Erie 1. Reliability MTBF 22000-27000 2. Ideal Position Pfmn 15.4 Size 11.8 29% Ferris 3. Price $22.00 - 32.00 19% Ideal Age - 1.0 20% Perceptual Map fur Perfurundle Actual vs Potential Market Share Perceptual map (at end of this year) 20 2026 C121795 Performance 35%. 18 30% 16 25%. 14 Edge Coat 20% 12 Ff2 15% 10 4. Age Size 5% 09 4 0% 2 Ene Andrews Baldwin Chester Digby Ferris 0 2 4 1 Actual Name Foam Ant Dot A12 Feat Coat Edge Bold YES 6 8 10 12 14 16 18 20 O Actual Potential Performance Top Products in Performance Segment Units Cust. Cust Sold to Revision Stock Pinn Size List Age Promo Eware Sales Bccess- Seg Date Out Coord Coord Price MTBF Dec.31 Budget Tess Budget Ibility 1,000 8/30/2026 15.8 11.1 $32.00 27000 1.33 $1,600 94% $1,042 47% 864 7/9/2026 16.4 11.1 $31.50 27000 1.49 $1,500 99% $1,500 67% 855 8/9/2026 15.2 120 $32.25 27000 1.40 $1,200 76% $1,300 28% 845 12/12/2026 17.0 11.0 $31.50 27000 0.84 $1,500 77% $1,500 67% 804 8/29/2026 15.0 12.3 $32.00 27000 3.17 $1,600 92% $1,042 47% 515 12/23/2026 14.1 12.8 $31.99 27000 1.64 $1,250 83% $1.500 40% 454 4/15/2026 13.5 14.0 $32.00 27200 2.61 $1,300 85% $1,000 21% 324 9/18/2024 12.1 13.5 $31.25 26000 3.71 $1.250 84% $1,250 Market Share 18% 15% 15% 15% 149 9% 8% 6% Dec. Dust Survey 46 40 41 15 40 33 20 13 CAPSTONE Size Segment Analysis COURIER Round: 6 Dec. 31, 2026 Accessibility C121/95 Size Size Statistics Total Industry Unit Demand Actual Industry Unit Sales Segment % of Total Industry 5,437 15,437 111.5% Next Years segment Grow Rate 118.39 Andrews Baldwin Chester Digby Erie Size Customer Buying Criteria 1. Ideal Position 2. Age 3. Reliability 4. Price Ferris Expectations Pfmn 8.2 Size 4.6 Ideal Age - 1.5 MTBF 16000-21000 $22.00 - 32.00 Perceptual Map fur Side Perceptual map (at end of this year) Importance 43% 29% 19% 9% 20% 60% 90% Actual vs Potential Market Share 2026 C121795 Size 18 18 50% 45% 40% 35% 30% 25% 14 Size 10 Dune 20% Eat 15% 10% 5% 0% Cure 4 2 Andrews Baldwin Chester 0 0 2 4 Name Fume Agape Cure Fuel Buddy Egg Eat Dune Market Share 38% 22% 15% 14% 7% 3% 1% 0% 10 12 14 16 18 20 O Actual Potential Performance Top Products in Size Segment Units Cust. Cust Sold to Revision Stock Pimn Size List Age Promo Eware Sales Eccess Seg Date Ou: Coord Coord Price MTBF Dec.31 Budget Gess Budget blity 2.065 8/7/2026 8.2 3.8 $32.00 17000 1.31 $1,600 94% $1,042 48% 1.188 7/9/2026 YES 8.9 3.6 $31.50 21000 1.45 $1,750 100% $1,750 519 825 12/12/2026 7.0 5.9 $31.99 21000 1.62 $1,200 78% $1,600 43% 772 5/7/2026 YES 8.0 4.5 $32.00 25000 0.65 $1,600 63% $1,042 48% 378 8/17/2024 6.0 8.6 $30.00 20000 3.49 $1,250 84% $1,250 3596 148 7/21/2027 5.8 8.0 $29.50 17000 4.29 $1,200 77% $1,100 34% 50 3/22/2026 YES 9.7 $27.00 19000 1.64 $1,200 81% $1,300 12 11/18/2022 4.7 9.6 $33.00 19000 6.35 SO 12% SO 7% Dec. Dust Survey 33 32 24 44 5 2 1 ONE CAPSTONE HR/TQM Report COURIER Round: 6 Dec. 31, 2026 Ferris 1,197 1,197 814 383 HUMAN RESOURCES SUMMARY Andrews Baldwin Chester 558 848 1.191 558 848 1.191 369 836 754 189 212 437 0.0% 0.0% 0.0% 6.2% 6.7% 9.4% 108 56 148 0 122 0 $5,000 $5,000 $200 80 80 15 120.1% 117.5% 100.0% $846 $339 $178 SO $610 $0 $893 $1,357 $357 $1,538 $2,306 $535 Digby 883 683 411 272 0.0% 6.9% 477 0 $4,500 80 112.2% $2,624 $0 $1,093 $3,717 Erie 857 857 687 170 0.0% 8.8% 176 0 $1.000 30 101.9% 0.0% 8.4% 129 0 $2.500 30 108.0% $450 $0 $718 $1,168 $351 $0 $514 $865 Needed Complement Complement 1st Shift Complement 2nd Shift Complement Overtime Percent Tumover 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 $28.15 2500 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% $28.15 2,500 2.0% 5.0% $28.15 2.500 2.0% 5.0% Strike Days TQM SUMMARY TQM SUMMARY Baldwin Chester Andrews Ferris $0 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 888888 Digoy $0 $0 $0 $1.500 SO $1,500 8888888 $0 $0 SO $750 $750 50 $0 Process Mgt Budgets Last Year CPI Systems VendorJIT Quailty Initiative Training Channel Support Systems Concurrent Engineering UNEP Green Programs TQM Budgets Last Year Benchmarking Quality Function Deployment Effort CCE6 Sigma Training GEMI TEM Sustainability Initiatives Total Expenditures Cumulative impacts Material Cost Reduction Labor Cost Reduction Reduction R&D Cycle Time Reduction Admin Costs Demand increase $1,000 $1,000 $1,000 $1,000 $10.000 88888 88888 SSSSS $750 $750 $750 $0 53,750 $0 $3,000 11.80% 14.00% 40.01% 60.02% 14.40% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 17.00% 0.62% 0.07% 8.93% 5.03% 6.21% 27.25% 43.11% 6.63% 0.14% 0.58% 32.16% 28.68% 4.289 14.40% CAPSTONE COURIER Page 12 CAPSTONE Ethics Report COURIER Round: 6 Dec. 31, 2026 ETHICS SUMMARY Other (Fees, Writeoirs, etc.) Demand Factor Material Cost Impact Admin Cost Impact Productivity Impact Awareness Impact Accessibility Impact The actual dollar Impact Example, $120 means Other Increased by $120. The % of normal. 98% means demand fel 29. The % of normal. 104% means matieral costs rose 4%. The % of normal. 103% means adimin costs rose 3%. The % of normal. 104% means productivity increased by 4%. The % of normal. 105% means normal awareness was multiplled by 1.05. The % of normal. 98% means normal accessibilty was multiplied by 0.98. Normal means the value that would have been produced if the problem had not been presented. No Impact Andrews Baldwin Chester Digoy Erle SO $0 50 SO $0 SD 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% Ferris Total Other (Fees, Writeofts, etc.) Demand Factor Material Cost Impact Admin Cost Impact Productivity Impact Awareness Impact Accessibility Impact $0 100% 100% 100% 100% 100% 100% 1 ASSETS 2025 Cash Account Receivable Inventory Total Current Assets 50 $12.546 563.255 2026 Common Size 0.0% 9.5% 47.8% 57.3% $23,651 $15,769 525,259 $64,689 $75,801 DERNITIONS: Common Size: The common size column simply represents each tem as a percentage of total assets for that year. Cash Your end of year cash postion Accounts Receivable: Reflects the ag between delivery and payment of your products. Inventories. The current value of your inventory across al products. A zero Indicates your company stocked out. Unmet demand would, of course, fail to your competitors. Plant & Equipment The current value of your plant. Acum Deprec The total accumulated depreciation from your plant Accts Payable: What the company curenty 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 fun out of cash during the year. Long Term Debt The companys long term det 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 profts that the company chose to keep Instead of payrig to shareholders as dividends. $143,440 (586,920) Plant & Equipment Accumulated Depreciation Total Fixed Assets Total Assets LIABILITIES & OWNERS EQUITY 556,520 $132,321 108.09 -65.7% 42.7% 100.0% $128,640 ($77,357) $51,283 $115,972 Accounts Payable Current Debt Long Term Debt Total Liabilities $8,892 $38,232 $28.000 6.7% 28.9% 21.2% 56.8% 57.918 50 542,850 $50,768 $75,124 530, 360 $26,837 Common Stock Retained Earnings Total Equity Total Lab. & O. Equity 22.9% 20.3% 43.2% 100.0% $30,350 $34,844 565,204 $115,972 $57,197 $132.321 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 Row Statement is an excelent tool for diagnosing emergency loans. When negative cash flows exceed positives you are forced to seek emergency funding For example, sales are bad and you find yourse carying an abundance of excess hventory. the report would show the increase inventory as a huge negative cash flow. Too much unexpected inventory could outstrip your infows, exhaust your starting cash and force you to beg for money to keep your company anost 2026 (57.813) $9.563 SO 974 (537.986) $3,223 (532,040) 2025 53,054 $8,576 SO 5960 (57.604) $2.590 57.576 Cash Flows from Operating Activities Net Income L055) Depreclaton Extraordinary gains/losses/writers Accounts Payable Inventory Accounts Recevable Net cash from operation Cash Flows from Investing Activities Plant Improvements Cash Flows from Financing Activities Dividends pald Sales of common stock Purchase of common stock Cash from long term debt Retirement of long term debt Change in current debtet) Net cash from financing activities Net change in cash position Closing cash position (514.800) (54,000 Cash Flow Summary Erie C121795 50 20.000 10,000 (5194) so SO 56,000 (520,850) $38.232 $23,188 (523,651) SO 53,500 $0 59.000 50 ($13,900) ($1,400) $2,176 523,651 -10,000 -20.000 -30.000 Operations O Operations 0 Cha. Cash Finance Investment O Finance SO 68868 88&&& Annual Report Erie Round: 6 Dec. 31, 2026 2026 Income Statement (Product Name) Eat Ebb Echo Edge Egg Excel 2026 Common Total Size Sales $34,755 $36, 101 $12,006 $14,539 $4,361 $0 0 5101,762 100.0% Variable costs: Direct Labor $11.961 $13,935 53,713 $4,353 $1,292 SO $35,254 34.6% Direct Material $13,958 59.228 $5,939 $1,453 SD $34.940 34.3% Inventory Carry SO 5994 53,947 5864 $1,785 SO $7,591 7.5% Total Variable $25,920 $24157 512.023 $11, 156 $4530 50 SO 577 785 76.4% Contribution Margin $8,835 $11.945 (517) $3,383 (5169) SD $23,977 23.6% Period Coats: Depreciation $3,120 52.763 $1,387 $1,360 5933 50 SD 59,563 SG&A: R&D $225 SO $1,000 $289 $1,000 $0 SO $2,514 2.5% Promotions $1,200 $2.000 $1,250 $1,300 $1,200 $0 SD $6,950 6.8% Sales $1,300 $1,700 $1,300 $1,000 $1,100 $0 SO 56,400 6.3% Admin $434 $451 $150 $182 554 $0 SO $1,271 1.29 Total Period 56 279 56.913 55.087 54.131 $4.288 50 50. So $26.697 26.29 Net Margin 52,556 $5,031 (55,103) (5748) (54,457) 50 SD (52,720) -2.7% Definitions: Salee:Unt Sales Times pfoe. Direct Labor. Labor Cosis curred to produce the product Other $300 0.3% that was sold Inventory Carry Cost the cost unsold goods in inventory. Depreciation: Calculated on EBIT (53,020) 3.0% straight the 15 year depreciation of plant value. R&D Coste: R&D department expenditures for each Short Term Interest $5,407 5.3% product Admin Administration overhead is estimated at 1.5% of sales. Promotions: The promotion budget Long Term Interest $3,593 3.5% for each product Sales: The salesforce budget for each product. Other: Chags not included in other Taxes (54.207) categories such as Fees, Winte offs, and TOM The fees include money paid to investment bankers and Proft Sharing $0 0.0% brokerage firms to issue new stocks or bonds plus consulting fees your instructor might assess. Wite-offs Net Profit (57.813) include the loss you might experience when you sel capactyor quidate Inventory as the resut of eliminating a production Ine. If the amount appears as a negative amount, then you actually made money Variable Margins on the Iquidation of capactyor inventory. EBIT. Eamings Before Interest and Taxes Short Term Interest 2026 Erie C121795 Interest expense based on last years curent debt, including short term debt, long temnotes that have 30 become due, and emergency loans, Long Term Interest Interest paid on outstanding bonds. Taxes Income tax based upon a 35% tax rate. Proft Sharing Profts shared with employees under the labor 20 contract. Net Pront EBIT minus interest, taxes, and proft sharing. 10 Fat Abb Echo dge Egg Excel Market Share History C121795 Profit History C121795 $5,000 $0 $5,000 10% 0% 2020 2021 2023 2025 2020 2021 2023 2025 ROE History C121795 10% Asset Turnover History C121795 1.0 0.5 -10% Andrews ROS 16.2% Asset Turnover 1.16 ROA 18.8% Leverage 1.2 ROE 22.7% Emergency Loan $0 Sales $256.000.429 EBIT $68,253.473 Profits $41,400.529 Cumulative Profit $103,245,380 SG&A / Sales 10.5% Contrib. Margin % 48.5% Percent of Sales C121795 Selected Financial Statistics Baldwin Chester Digby 2.0% 9.6% 11.9% 1.43 1.38 1.27 2.9% 13.3% 15.1% 1.8 1.3 1.1 5.1% 17.1% 16.2% $O $0 $0 $ 161,633,611 $243,905,564 $186.710.150 $10.274,178 $39.869,882 $34,967,818 $3,229,256 $23,444,466 $22,203,170 ($341,713) $88,427,684 $49,922,420 11.0% 8.8% 9.4% 18.3% 30.7% 37.0% Erie -7.7% 0.77 -5.9% 2.3 -13.7% $17,382.354 $101.781,575 ($3,020,393) ($7.812,973) $1,884,424 16.8% 23.6% Ferris 5.8% 1.10 6.4% 2.1 13.3% $0 $288,631,509 $41,718,661 $16,610,405 $66,181,274 7.9% 29.3% $ Market Share C121795 100% 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% Var Cost Depr O SGA Other Profit Andrews Baldwin Chester Digby Erie Ferris 20.67% 13.05% 19.69% 15.07% 8.22% 23.3% Andrews Chester Digby Erie Ferris CAPSTONE COURIER Page 1 CAPSTONE Stock & Bonds COURIER Round: 6 Dec. 31, 2026 PIE Company Andrews Baldwin Chester Digby Erie Ferris Close $120.43 $22.85 $113.82 $58.17 $9.27 $76.83 Stock Market Summary MarketCap Shares Book Value Change ($M) Per Share $39.58 3.065.829 $369 $59.53 $18.16 2.745,304 $63 $23.10 $22.66 2.261,224 $257 $60.68 $18.26 3,587,120 $201 $38.29 ($18.38) 2.425,030 $22 $23.59 $14.99 2.429,383 $187 $51.40 Closing Stock Price C121795 EPS $13.50 $1.18 $10.37 $6.19 ($3.22) $6.84 Dividend $0.00 $0.00 $0.00 $0.50 $0.08 $0.00 Yield 0.0% 0.0% 0.0% 0.9% 0.9% 0.0% 8.9 19.4 11.0 9.1 -2.9 11.2 S140 $120 OM S100 Andrews Baldwin Chester Digby Erie Ferris $80 $60 $40 $20 SO 2020 2021 2022 2025 Series# Face Yield Company Andrews Closes S&P 11.8% 104.57 AAA 12.49 2032 $245,908 12.5S2033 $10,000,000 12.452034 $7,500,000 11.9% 2023 2024 2026 2027 2028 Bond Market Summary Yield Closes S&P Company Series# Face Digby 12.0% 103.75 AAA 12.35 2034 $910,384 11.9% 104.84 AAA Erie 104.55 AAA 11.6S2032 $1,000,000 12.6S2034 $12,000,000 13.4% 97.49 BB 13.152035 $9,000,000 13.6% 100.00 BB 13.152036 $6,000,000 Ferris 11.5% 98.55 AAA 12.252033 $7,747,138 12.0% 104.31 AAA 12.9S2034 $15,330,380 13.49 2035 $15,205,913 14.082036 $29.716,702 Baldwin 13.3% 14.1% 87.13 89.23 90.93 90.46 13.1S2035 $9,000,000 13.6S2036 $10,000,000 CC CC CC CC 14.5% Chester 11.3S2031 $15,000,000 12.5S2035 $10,000,000 13.5% 13.9% 14.2% 14.4% 90.29 CCC 92.70 94.68 97.44 CCC Financial Summary COURIER Dec. 31, 2026 Andrews Baldwin Chester Digby Erle Ferris $41,401 53.229 $2993 57.8131 $16.610 $18,493 $246 55,073 (55,012) $13,480 SO $11,697 5910 $9.563 $0 $14,450 $0 $974 5580 54.995 $1,634 $22.181 55,436 56.859 51.830 54.295 52,526) 563,739 $23,312 53.223 $32,040) (55,489) 525,859 $39, 110 Cach Flow Statement Burvey CachFlowc from operating activities Net Income Loss) Agustment for non-cash Items Depreciation Extraordinary gains/losses writos Changes in current assets and abilites Accounts payable Inventory Accounts Receivable Net cash tom operations Cach flows from investing aotivities Plant Improvementsinet Cach flow from finanoing activities Dividends pald 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 ($17,400) $11.245 ($12,500) $24.040 ($14,800) ($25.500 ($194) $0 $0 $8,697 $0 $0 50 $10.000 $0 (517,828) $1,000 $0 (51,794) $11,00 (56,577) $0 ($19,475) $0 50 888888888 $6.000 $0 $0 (328,332) ($12.500 $10,000 SO $29,717 $0 ($35 3921 $30,912 $0 $17,392 (330,832) 56,828) ($16.846) 523,180 $33.934 $34,193 Ferris $54,881 Net cach tom francing activities Net change in bath position Balance Sheet Burvey Cash Accounts Receivable Inventory Total Current Assets Plant and equipment Accumulated Depreciation Total Fixed Asset Total Acrete $15.507 Andrew $35,385 $21,041 $1,563 558,089 $27.730 Baldwin $27.730 $19.927 $39.093 $85.750 Checter 546,738 $20,047 $16,010 581,795 5202.200 (5107 240) $94.950 (51,776) Digby $25.945 $15.345 $12,070 $54,250 $175,450 (582,505) $92.865 (523,651) Erle $0 512,546 $63,255 575.001 $27,255 $115,859 $91,100 (564,540) $25,160 $112.910 (586,920) 555,520 5277,400 (5114.700) $162.620 $220.709 $10.455 $10,000 520 465 $215,900 ($71 520) $145,380 $147,225 $132.321 $261,239 $21.450 $30.498 5176.755 $13,331 $1.204 $14,535 $25,000 $39,535 5,980 $0 58,980 Accounts Payable Current Debt Total Current Liables Long Term Debt Total Lisbies Common Stock Retained Earnings Total Equity $16,609 $51,762 $58,371 $17,745 $38210 $19.000 $49,490 58,292 538,212 $47,124 529.000 575,124 $30,360 525,837 557,197 568,000 $136,371 $53,850 5128.629 5182.499 $38.360 $25.052 $63.412 5910 59,891 $78,234 $62,010 $137,334 $147,225 529,545 $108.675 $137220 5176,755 545,204 $79,665 $134,868 Total Liabilities & Ownert Equity $220.709 $112,910 $132.321 $261,239 Income Statement Survey Ssies Variable costs Labor Material Carty! Contributon Margin Depreciation SGARSD Promo, Sales, Admin Other Fees Writeo TOM.Bonuses EBIT Interest Short term. Long term Taxes Proft Sharing Net Prof Andrews S255,000 $131.813 5124, 197 $18,493 $26,769 $10,571 568,253 $3,260 $22,748 $845 341,401 Baldwin $161,634 $132,089 $29.545 $6,073 $17.709 54,512) $10.274 55,205 51,774 566 53.229 Chester 5343,905 $169,104 574,02 $13,480 $21,451 SO $39,870 $3.065 $12.882 5478 Digby $186,710 $117,570 $69,140 $11,697 $17.634 $4,851 $34,958 $112 $12,200 5453 $22.203 Erle $101,752 $77,785 $23,977 59.563 $17,134 $300 53.020 39 DOD (54.207) $0 57.813) Ferris $288.632 $203,992 $84.540 $14,460 $22,790 $5,571 $41,719 $15,543 $9,127 $339 $16,610 CAPSTONE Production Analysis COURIER Round: 6 Dec. 31, 2026 Produccion Vs. Capacity C121795 Andrews Baldwin Chester Digby Elie Ferris 0 1,000 2,000 6.000 7.000 8,000 9,000 3,000 4.000 o Capacity 5,000 O Production Shit Capacity Next Round Name Able Primary Segment Trad Low High Contr. Mare 53% 60% 46% 36% Auto mation Next Round 8.0 10.0 6.0 6.0 6.0 1,900 Over time 26% 20% 76% 50% 100% 50% Plant Utiz. 125% 174% 149% 198% 149% 1299 Adam 271227 $13.20 2,700 500 500 900 300 An Agape A12 Size 41% Phim Bater 14% 1.790 113% 100% Bead Bid Bold Buddy 1984 34% 27% 11% 15% 13% 30 Trad Low High Pirin Size 121 20% 50% Material Labor Cost Cost $8.70 $3.45 $5.95 $1.16 56.30 513.87 56.06 $12.29 55.47 $14.14 $9.49 39 32 $5.04 $9.34 $14.53 $10.96 $12.94 $11.66 $10.72 $10.05 $0.00 $0.00 $9.75 $8.58 $6.32 $14.89 $9.90 $1432 59.90 $12.48 59.90 $9.15 $9.47 55.07 $1.58 $14.30 $10.87 $14.41 $10.00 $0.00 149 5.0 2.0 3.0 3.0 1.0 6.5 7.5 900 500 400 500 Cake Cedar Cid Coat Cure Trad Low High Pin Size 90% 90% 0% 0% Unit Units Inven Revision Age Pimn Size Sold tor Date Dec 31 MTBF Coord_Coord Price 2.376 1/3/2027 3.7 19000 8.5 11.5 325.50 3.892 0 12/152025 5.8 17000 5.0 15.0 $18.00 2 2.7 25000 13.0 6.5 $35.50 854 34 7/9/2025 1.5 27000 16.4 11.1 $31.50 1.188 0719/2025 845 14 21000 8.9 3.6 591.50 46 12/12/2025 0.8 27000 17.0 11.0 $31.50 1.980 O 102/2024 3.4 18000 83 11.5 $25.00 08/17/2024 3.6 14000 15.0 $17.75 492 1.167 4/8/2025 2.2 25000 125 7.5 $37.50 516 405 9/18/2024 3.7 25000 12.5 $31.25 88/17/2024 3.5 20000 8.6 $30.00 0 8/3/2024 3.2 25000 8.8 $29.00 3.961 O 12/13/2026 1.8 19000 11.6 $27.50 3.951 12/19/2026 3.8 17000 456 15.7 $19.00 280 12/11/2026 1.5 25000 12.9 515 6.9 $36.99 295 1223.2026 1.6 27000 14.1 12.8 $31.99 111 12/12/2025 1.6 21000 70 5.9 $31.99 2.772 2/5/2026 2.9 17500 8.5 11.3 $25.00 3.515 0122,2025 5.8 14000 15.8 $17.50 06/29/2026 1.4 25000 6.3 $37.50 o 8/9/2025 1.4 27000 12.0 $32.25 12 569 11/18.2022 5.4 19000 9.5 $33.00 03/22/2025 1.6 19000 9.0 $27.00 630 2/1/2025 10.5 17000 17.0 $20.50 1.263 1/10/2027 3.1 23500 454 7.4 $38.70 318 4/15/2025 2.5 27200 148 14.0 $22.00 801 7/21/2027 4.3 17000 8.0 $29.50 792 01/28/2034 6.1 12000 14.5 804 189 8/29/2026 3.2 27000 15.0 12.3 532.00 1,752 8/8/2025 1.3 25000 14.7 5.4 $37.00 1.000 184 8/30/2025 1.3 27000 15.8 11.1 332.00 592 8/7/2025 1.3 17000 3.8 $32.00 1.596 199 7/13/2025 1.2 25000 52 537.00 5/7/2025 0.5 25000 8.0 4.5 $22.00 2,100 2,100 1,000 900 800 1896 50% 219 30% 4.0 1,410 Trad Low High Pin 61% Date Dell Duck Dot Dune 6.0 10.0 97% 16% 197% 195% 115% 132% 475 500 300 152 1.0 122 Trad Low High Pin 1,761 979 Est Ebb Echo Edge Egg 155% $10.65 $5.05 $13.37 $12.61 $13.15 59.50 $9.57 5.0 5.9 1.0 7.0 5.5 1,800 1,400 800 500 500 125 23% 30% 80 178% Low Pin 120 50 16% 100% 500 1999 65% 62% Fast Fest Fist Fume Fox $5.60 $11.52 $14.82 6.64 $15.05 $10.99 $15.43 $7.30 $12.40 $8.90 $16.09 57.74 Foam Pin Size High Size 27% 25% 31% 35% 6.0 4.5 6.0 6.0 6.0 6.0 92% 1,100 1,050 1,450 1,400 750 160% 80% 190% 113% 1294 100% Round: 6 Dec. 31, 2026 CAPSTONE Traditional Segment Analysis COURIER Traditional Statistics Accessibility C121/95 i raditional Total Industry Unit Demand 12.526 Actual Industry Unit Sales 12.526 Andrews Segment % of Total Industry 26.5% Baldwin Next Years segment Growth rate Chester Traditional Customer Buying Criteria Digby Expectations Importance Erie 1. Age Ideal Age - 2.0 2. Price $17.00 - 27.00 23% Ferris 3. Ideal Position Pfmn 9.2 Size 10.8 21% 4. Reliability MTBF 14000-19000 9% Perceplual Map for Traditional Actual vs Potential Market Share Perceptual map (at end of this year) 20 2026 C121795 Traditional 100 18 30% 16 25% 14 20% 12 ha 15% Size 10 10% 5% 4. 0% 2 Andrews Baldwin 0 0 2 4 Our Name Cake Daze Able Baker Eat Bold Buddy Market Share 32% 22% 19% 16% 9% 2% 1% 8 10 12 14 16 18 20 O Actual Potential Performance Top Products in Traditional Segment Units Cust. Cust Sold to Revision Stock Pinn Size List Age Promo Sware Sales Eccess- Seg Date Coord Coord Price MTBF Dec.31 Budget Dess Budget Ibility 3,961 12/13/2026 YES 8.3 11.6 $27.50 19000 1.78 $1,100 92% $2.000 61% 2.756 2/5/2026 YES 8.6 11.3 $25.00 17500 2.88 $2.000 100% $1,000 36% 2,376 1/3/2027 YES 8.5 11.5 $26.50 19000 3.67 $2,000 100% $2.000 63% 1.980 10/2/2024 YES 8.3 11.5 $26.00 18000 3.42 $1,250 85% $1.250 43% 1.171 3/22/2026 YES 9.7 9.0 $27.00 19000 1.64 $1,200 81% $1,300 42% 193 9/18/2024 12.1 13.5 $31.25 26000 3.71 $1,250 84% $1,250 43% 90 8/17/2024 6.0 8.6 $30.00 20000 3.49 $1,250 $1.250 43% Dec. Dust Survey 37 29 16 13 29 Round: 6 Dec 31, 2026 CAPSTONE Low End Segment Analysis COURIER Low End Statistics Accessibility C121795 Low End Total Industry Unit Demand 17,404 Actual Industry Unit Sales Andrews 117,404 Segment % of Total Industry 136.8% Baldwin Next Years segment Grow Rate 11.7% Chester Low End Customer Buying Criteria Digby Expectations Importance Erie 1. Price $12.00 - 22.00 53% 2. Age Ideal Age - 7.0 24% Ferris 3. Ideal Position Pfmn 4.7 Size 15.3 16% 4. Reliability MTBF 12000-17000 79 Perceplual Map fur Luw End Actual vs Potential Market Share Perceptual map (at end of this year) 20 2026 C121795 Low End 18 Ebb 25% 18 14 20% 12 15% . 10 10% 5%. 0% 2 Ene Smapy Baldwin Chester Digby Ferris 0 4 Our Name Cedar Acre Dell Bead Ebb Fast Daze Market Share 23% 22% 20% 20% 10% 5% 0% 6 8 10 12 14 16 18 20 O Actual Performance Potential Top Products in Low End Segment Units Cust. Cust Sold to Revision Stock Pimn Size List Age Promo Sware Sales Eccess- Seg Date Coord Coord Price MTBF Dec.31 Budget Tess Budget blity 3.961 12/19/2026 YES 4.5 15.7 $19.00 17000 3.78 $1,200 95% $2.000 65% 3,892 12/16/2025 YES 5.0 15.0 $18.00 17000 5.81 $2.000 100% $2.000 63% 3,515 12/2/2025 YES 4.2 15.8 $17.50 14000 5.83 $1,800 100% $1,800 53% 3,467 8/17/2024 YES 5.5 15.0 $17.75 14000 3.64 $2,000 100% $2,000 65% 1,761 2/1/2025 3.0 17.0 $20.50 17000 10.60 $2.000 100% $1,700 29% 792 1/28/2024 YES 5.5 14.5 $20.50 12000 6.08 $200 31% 5695 43% 17 2/5/2026 YES 8.6 11.3 525.00 17500 2.88 $2,000 100% $1,000 53% Dec. Dust Survey 23 44 37 23 2 10 CAPSTONE Round: 6 Dec. 31, 2026 High End Segment Analysis COURIER High End Statistics Accessibility C121795 High End Total Industry Unit Demand Actual Industry Unit Sales Segment % of Total Industry 6,286 16,286 13.3% Andrews Baldwin Chester Digby Erie Ferris Next Years segment Growth rate 116.2% High End Customer Buying Criteria Expectations Importance 1. Ideal Position Pfmn 14.3 Size 5.7 43% 2. Age Ideal Age - 0.0 29% 3. Rellability MTBF 20000-25000 19% 4. Price $27.00 - 37.00 9% Perceplual Map for Hiyle End Perceptual map (at end of this year) 20 60% 80%- 100% ORA 20% Actual vs Potential Market Share 2026 C121795 High End 18 16 14 50% 45% 40% 35% 30% 25% 12 Size 10 20% Eat E666 159 10% 5% 4 2 Ene Andrews Baldwin Chester Digby Ferris 0 2 4 Market Share 28% 25% 14% 6 8 10 12 14 16 18 20 O Actual Potential Performance Top Products in High End Segment Units Cust. Cust. Sold to Revision Stock Pimn Size List Age Promo Eware Sales &ccess- Seg Date Out Coord Coord Price MTBF Dec.31 Budget Gess Budget Ibility 1,752 8/5/2026 14.7 5.4 $37.00 25000 1.26 $1,600 95% $1,042 72% 1.596 7/13/2026 14.7 5.3 $37.00 25000 1.25 $1,600 88% $1,042 72% 869 27/2027 13.0 6.5 $36.50 25000 2.73 $1,500 99% $1,500 45% 745 6/29/2026 YES 13.7 6.3 $37.50 25000 1.41 $1,200 74% $1,200 27% 492 4/8/2026 12.5 7.5 $37.50 25000 2.15 $1,250 84% $1,250 35% 456 12/11/2026 12.9 6.9 $36.99 25000 1.55 $1,100 86% $1,700 49% 310 1/10/2027 12.4 7.4 $38.70 23500 3.12 $1,250 83% $1,300 33% 66 3/22/2025 YES 9.7 9.0 $27.00 19000 1.64 $1,200 81% $1,300 33% Dec. Dust Survey 56 52 Name Fist Fox Adam Duck Bld Cld Echo Eat 129 32 12 27 7% 5% 1% 1 Round: 6 Dec. 31, 2026 Performance Segment Analysis CAPSTONE COURIER Performance Statistics Accessibility C121795 Pertormance Total Industry Unit Demand 5,662 Actual Industry Unit Sales Andrews 15,662 Segment % of Total Industry 12.0% Baldwin Next Years segment Grow Rate 19.8% Chester Performance Customer Buying Criteria Digby Expectations Importance Erie 1. Reliability MTBF 22000-27000 2. Ideal Position Pfmn 15.4 Size 11.8 29% Ferris 3. Price $22.00 - 32.00 19% Ideal Age - 1.0 20% Perceptual Map fur Perfurundle Actual vs Potential Market Share Perceptual map (at end of this year) 20 2026 C121795 Performance 35%. 18 30% 16 25%. 14 Edge Coat 20% 12 Ff2 15% 10 4. Age Size 5% 09 4 0% 2 Ene Andrews Baldwin Chester Digby Ferris 0 2 4 1 Actual Name Foam Ant Dot A12 Feat Coat Edge Bold YES 6 8 10 12 14 16 18 20 O Actual Potential Performance Top Products in Performance Segment Units Cust. Cust Sold to Revision Stock Pinn Size List Age Promo Eware Sales Bccess- Seg Date Out Coord Coord Price MTBF Dec.31 Budget Tess Budget Ibility 1,000 8/30/2026 15.8 11.1 $32.00 27000 1.33 $1,600 94% $1,042 47% 864 7/9/2026 16.4 11.1 $31.50 27000 1.49 $1,500 99% $1,500 67% 855 8/9/2026 15.2 120 $32.25 27000 1.40 $1,200 76% $1,300 28% 845 12/12/2026 17.0 11.0 $31.50 27000 0.84 $1,500 77% $1,500 67% 804 8/29/2026 15.0 12.3 $32.00 27000 3.17 $1,600 92% $1,042 47% 515 12/23/2026 14.1 12.8 $31.99 27000 1.64 $1,250 83% $1.500 40% 454 4/15/2026 13.5 14.0 $32.00 27200 2.61 $1,300 85% $1,000 21% 324 9/18/2024 12.1 13.5 $31.25 26000 3.71 $1.250 84% $1,250 Market Share 18% 15% 15% 15% 149 9% 8% 6% Dec. Dust Survey 46 40 41 15 40 33 20 13 CAPSTONE Size Segment Analysis COURIER Round: 6 Dec. 31, 2026 Accessibility C121/95 Size Size Statistics Total Industry Unit Demand Actual Industry Unit Sales Segment % of Total Industry 5,437 15,437 111.5% Next Years segment Grow Rate 118.39 Andrews Baldwin Chester Digby Erie Size Customer Buying Criteria 1. Ideal Position 2. Age 3. Reliability 4. Price Ferris Expectations Pfmn 8.2 Size 4.6 Ideal Age - 1.5 MTBF 16000-21000 $22.00 - 32.00 Perceptual Map fur Side Perceptual map (at end of this year) Importance 43% 29% 19% 9% 20% 60% 90% Actual vs Potential Market Share 2026 C121795 Size 18 18 50% 45% 40% 35% 30% 25% 14 Size 10 Dune 20% Eat 15% 10% 5% 0% Cure 4 2 Andrews Baldwin Chester 0 0 2 4 Name Fume Agape Cure Fuel Buddy Egg Eat Dune Market Share 38% 22% 15% 14% 7% 3% 1% 0% 10 12 14 16 18 20 O Actual Potential Performance Top Products in Size Segment Units Cust. Cust Sold to Revision Stock Pimn Size List Age Promo Eware Sales Eccess Seg Date Ou: Coord Coord Price MTBF Dec.31 Budget Gess Budget blity 2.065 8/7/2026 8.2 3.8 $32.00 17000 1.31 $1,600 94% $1,042 48% 1.188 7/9/2026 YES 8.9 3.6 $31.50 21000 1.45 $1,750 100% $1,750 519 825 12/12/2026 7.0 5.9 $31.99 21000 1.62 $1,200 78% $1,600 43% 772 5/7/2026 YES 8.0 4.5 $32.00 25000 0.65 $1,600 63% $1,042 48% 378 8/17/2024 6.0 8.6 $30.00 20000 3.49 $1,250 84% $1,250 3596 148 7/21/2027 5.8 8.0 $29.50 17000 4.29 $1,200 77% $1,100 34% 50 3/22/2026 YES 9.7 $27.00 19000 1.64 $1,200 81% $1,300 12 11/18/2022 4.7 9.6 $33.00 19000 6.35 SO 12% SO 7% Dec. Dust Survey 33 32 24 44 5 2 1 ONE CAPSTONE HR/TQM Report COURIER Round: 6 Dec. 31, 2026 Ferris 1,197 1,197 814 383 HUMAN RESOURCES SUMMARY Andrews Baldwin Chester 558 848 1.191 558 848 1.191 369 836 754 189 212 437 0.0% 0.0% 0.0% 6.2% 6.7% 9.4% 108 56 148 0 122 0 $5,000 $5,000 $200 80 80 15 120.1% 117.5% 100.0% $846 $339 $178 SO $610 $0 $893 $1,357 $357 $1,538 $2,306 $535 Digby 883 683 411 272 0.0% 6.9% 477 0 $4,500 80 112.2% $2,624 $0 $1,093 $3,717 Erie 857 857 687 170 0.0% 8.8% 176 0 $1.000 30 101.9% 0.0% 8.4% 129 0 $2.500 30 108.0% $450 $0 $718 $1,168 $351 $0 $514 $865 Needed Complement Complement 1st Shift Complement 2nd Shift Complement Overtime Percent Tumover 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 $28.15 2500 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% $28.15 2,500 2.0% 5.0% $28.15 2.500 2.0% 5.0% Strike Days TQM SUMMARY TQM SUMMARY Baldwin Chester Andrews Ferris $0 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 888888 Digoy $0 $0 $0 $1.500 SO $1,500 8888888 $0 $0 SO $750 $750 50 $0 Process Mgt Budgets Last Year CPI Systems VendorJIT Quailty Initiative Training Channel Support Systems Concurrent Engineering UNEP Green Programs TQM Budgets Last Year Benchmarking Quality Function Deployment Effort CCE6 Sigma Training GEMI TEM Sustainability Initiatives Total Expenditures Cumulative impacts Material Cost Reduction Labor Cost Reduction Reduction R&D Cycle Time Reduction Admin Costs Demand increase $1,000 $1,000 $1,000 $1,000 $10.000 88888 88888 SSSSS $750 $750 $750 $0 53,750 $0 $3,000 11.80% 14.00% 40.01% 60.02% 14.40% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 17.00% 0.62% 0.07% 8.93% 5.03% 6.21% 27.25% 43.11% 6.63% 0.14% 0.58% 32.16% 28.68% 4.289 14.40% CAPSTONE COURIER Page 12 CAPSTONE Ethics Report COURIER Round: 6 Dec. 31, 2026 ETHICS SUMMARY Other (Fees, Writeoirs, etc.) Demand Factor Material Cost Impact Admin Cost Impact Productivity Impact Awareness Impact Accessibility Impact The actual dollar Impact Example, $120 means Other Increased by $120. The % of normal. 98% means demand fel 29. The % of normal. 104% means matieral costs rose 4%. The % of normal. 103% means adimin costs rose 3%. The % of normal. 104% means productivity increased by 4%. The % of normal. 105% means normal awareness was multiplled by 1.05. The % of normal. 98% means normal accessibilty was multiplied by 0.98. Normal means the value that would have been produced if the problem had not been presented. No Impact Andrews Baldwin Chester Digoy Erle SO $0 50 SO $0 SD 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% Ferris Total Other (Fees, Writeofts, etc.) Demand Factor Material Cost Impact Admin Cost Impact Productivity Impact Awareness Impact Accessibility Impact $0 100% 100% 100% 100% 100% 100% 1 ASSETS 2025 Cash Account Receivable Inventory Total Current Assets 50 $12.546 563.255 2026 Common Size 0.0% 9.5% 47.8% 57.3% $23,651 $15,769 525,259 $64,689 $75,801 DERNITIONS: Common Size: The common size column simply represents each tem as a percentage of total assets for that year. Cash Your end of year cash postion Accounts Receivable: Reflects the ag between delivery and payment of your products. Inventories. The current value of your inventory across al products. A zero Indicates your company stocked out. Unmet demand would, of course, fail to your competitors. Plant & Equipment The current value of your plant. Acum Deprec The total accumulated depreciation from your plant Accts Payable: What the company curenty 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 fun out of cash during the year. Long Term Debt The companys long term det 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 profts that the company chose to keep Instead of payrig to shareholders as dividends. $143,440 (586,920) Plant & Equipment Accumulated Depreciation Total Fixed Assets Total Assets LIABILITIES & OWNERS EQUITY 556,520 $132,321 108.09 -65.7% 42.7% 100.0% $128,640 ($77,357) $51,283 $115,972 Accounts Payable Current Debt Long Term Debt Total Liabilities $8,892 $38,232 $28.000 6.7% 28.9% 21.2% 56.8% 57.918 50 542,850 $50,768 $75,124 530, 360 $26,837 Common Stock Retained Earnings Total Equity Total Lab. & O. Equity 22.9% 20.3% 43.2% 100.0% $30,350 $34,844 565,204 $115,972 $57,197 $132.321 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 Row Statement is an excelent tool for diagnosing emergency loans. When negative cash flows exceed positives you are forced to seek emergency funding For example, sales are bad and you find yourse carying an abundance of excess hventory. the report would show the increase inventory as a huge negative cash flow. Too much unexpected inventory could outstrip your infows, exhaust your starting cash and force you to beg for money to keep your company anost 2026 (57.813) $9.563 SO 974 (537.986) $3,223 (532,040) 2025 53,054 $8,576 SO 5960 (57.604) $2.590 57.576 Cash Flows from Operating Activities Net Income L055) Depreclaton Extraordinary gains/losses/writers Accounts Payable Inventory Accounts Recevable Net cash from operation Cash Flows from Investing Activities Plant Improvements Cash Flows from Financing Activities Dividends pald Sales of common stock Purchase of common stock Cash from long term debt Retirement of long term debt Change in current debtet) Net cash from financing activities Net change in cash position Closing cash position (514.800) (54,000 Cash Flow Summary Erie C121795 50 20.000 10,000 (5194) so SO 56,000 (520,850) $38.232 $23,188 (523,651) SO 53,500 $0 59.000 50 ($13,900) ($1,400) $2,176 523,651 -10,000 -20.000 -30.000 Operations O Operations 0 Cha. Cash Finance Investment O Finance SO 68868 88&&& Annual Report Erie Round: 6 Dec. 31, 2026 2026 Income Statement (Product Name) Eat Ebb Echo Edge Egg Excel 2026 Common Total Size Sales $34,755 $36, 101 $12,006 $14,539 $4,361 $0 0 5101,762 100.0% Variable costs: Direct Labor $11.961 $13,935 53,713 $4,353 $1,292 SO $35,254 34.6% Direct Material $13,958 59.228 $5,939 $1,453 SD $34.940 34.3% Inventory Carry SO 5994 53,947 5864 $1,785 SO $7,591 7.5% Total Variable $25,920 $24157 512.023 $11, 156 $4530 50 SO 577 785 76.4% Contribution Margin $8,835 $11.945 (517) $3,383 (5169) SD $23,977 23.6% Period Coats: Depreciation $3,120 52.763 $1,387 $1,360 5933 50 SD 59,563 SG&A: R&D $225 SO $1,000 $289 $1,000 $0 SO $2,514 2.5% Promotions $1,200 $2.000 $1,250 $1,300 $1,200 $0 SD $6,950 6.8% Sales $1,300 $1,700 $1,300 $1,000 $1,100 $0 SO 56,400 6.3% Admin $434 $451 $150 $182 554 $0 SO $1,271 1.29 Total Period 56 279 56.913 55.087 54.131 $4.288 50 50. So $26.697 26.29 Net Margin 52,556 $5,031 (55,103) (5748) (54,457) 50 SD (52,720) -2.7% Definitions: Salee:Unt Sales Times pfoe. Direct Labor. Labor Cosis curred to produce the product Other $300 0.3% that was sold Inventory Carry Cost the cost unsold goods in inventory. Depreciation: Calculated on EBIT (53,020) 3.0% straight the 15 year depreciation of plant value. R&D Coste: R&D department expenditures for each Short Term Interest $5,407 5.3% product Admin Administration overhead is estimated at 1.5% of sales. Promotions: The promotion budget Long Term Interest $3,593 3.5% for each product Sales: The salesforce budget for each product. Other: Chags not included in other Taxes (54.207) categories such as Fees, Winte offs, and TOM The fees include money paid to investment bankers and Proft Sharing $0 0.0% brokerage firms to issue new stocks or bonds plus consulting fees your instructor might assess. Wite-offs Net Profit (57.813) include the loss you might experience when you sel capactyor quidate Inventory as the resut of eliminating a production Ine. If the amount appears as a negative amount, then you actually made money Variable Margins on the Iquidation of capactyor inventory. EBIT. Eamings Before Interest and Taxes Short Term Interest 2026 Erie C121795 Interest expense based on last years curent debt, including short term debt, long temnotes that have 30 become due, and emergency loans, Long Term Interest Interest paid on outstanding bonds. Taxes Income tax based upon a 35% tax rate. Proft Sharing Profts shared with employees under the labor 20 contract. Net Pront EBIT minus interest, taxes, and proft sharing. 10 Fat Abb Echo dge Egg Excel Market Share History C121795 Profit History C121795 $5,000 $0 $5,000 10% 0% 2020 2021 2023 2025 2020 2021 2023 2025 ROE History C121795 10% Asset Turnover History C121795 1.0 0.5 -10%