Please read carefully, you will provide a MEMO to the CFO for the Judgment Case. Please explain specifically and attach the excel sheet. Thank you very much.

Background Toyda, Inc. (Toyda) is one of the world's leading car manufacturers. It sells cars exclusively in the United States. In recent years, Toyda has begun producing electric cars, as well as specialized equipment that is used to charge electric cars. Management of Toyda had been very optimistic about this recent venture. For internal purposes, Toyda projected a growth rate of 40% for the electric car production and for the production of the Reprinted from the Ernst & Young Academic Resource Center with permission of the Ernst & Young Foundation. Copyright 2014. All rights reserved. Background Toyda, Inc. (Toyda) is one of the world's leading car manufacturers. It sells cars exclusively in the United States. In recent years, Toyda has begun producing electric cars, as well as specialized equipment that is used to charge electric cars. Management of Toyda had been very optimistic about this recent venture. For internal purposes, Toyda projected a growth rate of 40% for the electric car production and for the production of the Reprinted from the Ernst & Young Academic Resource Center with permission of the Ernst & Young Foundation. Copyright 2014. All rights reserved