Please see the attached file, my company is Andrews and I need help answering the following questions:

Current Situation

Here, discuss the current situation of your company by performing and analyzing a full SWOT analysis.

a) Strengths: Identify the strengths of the organization.

b) Weaknesses: Identify the weaknesses of the organization.

c) Opportunities: Identify potential opportunities the organization should explore in order to expand.

d) Threats: Identify external factors that could negatively affect the organization.

Future of the Company

Consider the results of your SWOT analysis, and detail an approach you plan to take regarding your top priority at the company. Be sure to include any innovative or sustainable approaches in your plan.

Round: 8 Dec. 31, 2024 F84793_001 Andrews Melissa Bradley Baldwin Chester Digby Erie Ferris Selected Financial Statistics ROS Asset Turnover ROA Leverage ROE Emergency Loan Sales EBIT Profits Cumulative Profit SG&A / Sales Contrib. Margin % Andrews -0.7% 0.57 -0.4% 4.1 -1.6% $0 $19,877,986 $3,095,470 ($139,461) ($8,670,590) 14.2% 45.2% FOUNDATION FAST TRACK Baldwin 9.9% 1.49 14.7% 2.0 29.1% $0 $158,056,993 $29,137,041 $15,660,489 $70,678,917 7.9% 31.9% Chester 6.1% 0.99 6.1% 2.1 12.6% $0 $68,648,980 $10,084,290 $4,217,326 $39,965,355 10.0% 37.4% Digby 10.2% 1.38 14.0% 2.0 27.5% $0 $179,066,508 $34,391,152 $18,207,325 $86,190,664 6.5% 30.5% Erie 12.0% 1.01 12.2% 2.0 24.1% $0 $67,369,884 $15,880,743 $8,061,970 $42,579,604 9.8% 48.7% Ferris 13.8% 1.52 21.0% 2.0 41.4% $0 $143,616,296 $34,973,530 $19,783,014 $82,580,349 5.7% 36.2% Page 1 Stock & Bonds F84793_001 Round: 8 Dec. 31, 2024 Stock Market Summary Company Close Change Shares Andrews Baldwin Chester Digby Erie Ferris $2.62 $64.46 $28.40 $77.43 $33.86 $83.71 $0.96 $16.55 ($5.27) $13.30 $0.76 $12.33 4,067,239 2,183,432 2,301,403 2,163,882 2,466,859 2,047,483 MarketCap ($M) $11 $141 $65 $168 $84 $171 Book Value EPS Dividend Yield P/E $2.10 $24.67 $14.58 $30.56 $13.58 $23.32 ($0.03) $7.17 $1.83 $8.41 $3.27 $9.66 $0.00 $7.23 $5.01 $7.39 $6.42 $10.95 0.0% 11.2% 17.7% 9.5% 19.0% 13.1% -78.6 9.0 15.5 9.2 10.4 8.7 Bond Market Summary Company Andrews Series# Face Yield Close$ S&P 10.0S2027 $790,571 11.3S2028 $500,000 13.2S2031 $20,049,000 13.2S2032 $4,000,000 10.8% 11.9% 13.1% 13.1% 92.69 94.66 100.44 100.48 DDD DDD DDD DDD 11.0S2028 $3,663,012 11.0S2029 $1,662,207 11.1S2030 $3,226,641 11.5S2031 $1,781,015 11.2S2032 $10,186,179 11.6S2033 $2,140,328 11.1% 11.1% 11.1% 11.3% 11.2% 11.4% 99.38 99.27 99.58 101.41 100.00 102.20 B B B B B B 10.9S2028 11.3S2029 11.3S2030 11.2S2031 11.1S2032 11.6S2033 11.1% 11.3% 11.3% 11.3% 11.3% 11.5% 98.46 99.63 99.58 99.07 98.48 101.09 B B B B B B Company Digby Baldwin Face Yield Close$ S&P 10.9S2028 11.1S2029 11.0S2030 11.4S2031 11.0S2032 11.4S2033 $1,938,193 $438,243 $2,183,555 $8,258,361 $8,399,892 $5,018,561 11.0% 11.1% 11.1% 11.3% 11.1% 11.3% 99.07 99.63 99.16 100.94 98.98 101.10 B B B B B B 10.0S2027 10.9S2028 11.2S2029 11.1S2030 11.6S2031 10.8S2032 11.7S2033 $209,099 $5,056,881 $1,066,250 $1,247,381 $2,976,219 $6,985,149 $2,106,013 10.3% 11.0% 11.2% 11.1% 11.4% 11.0% 11.4% 97.08 99.07 100.00 99.58 101.87 97.96 102.75 B B B B B B B 11.0S2028 10.9S2030 11.5S2031 10.7S2032 11.4S2033 $593,736 $2,378,648 $2,201,563 $8,376,164 $1,455,303 11.1% 11.0% 11.3% 11.0% 11.3% 99.38 98.74 101.41 97.44 101.10 B B B B B Erie Chester $4,563,312 $4,579,688 $1,187,569 $3,474,238 $5,983,937 $196,298 Series# Ferris Next Year's Prime Rate7.00% FOUNDATION FAST TRACK Page 2 Financial Summary Cash Flow Statement Survey CashFlows from operating activities Net Income(Loss) Adjustment for non-cash items: Depreciation Extraordinary gains/losses/writeoffs Changes in current assets and liablilities Acounts payable Inventory Accounts Receivable Net cash from operations F84793_001 Round: 8 Dec. 31, 2024 Andrews Baldwin Chester Digby Erie Ferris ($139) $15,660 $4,217 $18,207 $8,062 $19,783 $3,219 ($209) $5,780 ($77) $5,167 ($83) $6,608 ($112) $4,940 ($54) $4,088 ($13) $78 ($2,072) $563 $1,439 $2,409 ($3,286) ($3,188) $17,299 ($314) $1,872 $248 $11,107 $1,343 ($3,279) ($2,052) $20,716 ($260) $1,365 ($255) $13,798 $492 ($4,915) ($1,364) $18,071 ($1,610) $0 $0 $0 $0 $0 $0 $500 $0 $0 ($2,000) $0 $0 $0 ($15,792) $0 $0 $0 ($3,251) ($17,065) $20,983 $0 ($11,541) $0 $0 $0 ($2,593) ($13,162) $12,768 $0 ($15,992) $0 $0 $0 ($4,617) ($23,425) $29,292 $0 ($15,833) $0 $0 $0 ($2,099) ($11,081) $11,155 $0 ($22,412) $0 ($342) $0 ($2,299) ($21,562) $23,720 $0 ($1,500) ($15,125) ($14,528) ($14,743) ($17,858) ($22,896) Net change in cash position Balance Sheet Survey Cash Accounts Receivable Inventory Total Current Assets ($1,671) Andrews $5,981 $1,634 $5,543 $13,159 $2,175 Baldwin $22,189 $12,991 $18,159 $53,339 ($3,421) Chester $11,946 $5,642 $7,451 $25,039 $5,973 Digby $32,281 $14,718 $19,691 $66,689 ($4,059) Erie $11,031 $5,537 $6,458 $23,027 ($4,825) Ferris $18,774 $11,804 $23,723 $54,301 Plant and equipment Accumulated Depreciation Total Fixed Assets $48,288 ($26,547) $21,741 $86,704 ($33,597) $53,107 $77,500 ($33,470) $44,030 $99,120 ($35,575) $63,545 $74,100 ($30,776) $43,324 $61,320 ($21,443) $39,877 Total Assets $34,899 $106,447 $69,068 $130,235 $66,351 $94,178 Account Payable CurrentDebt Long Term Debt Total Liabilities $1,012 $0 $25,340 $26,351 $8,939 $20,983 $22,659 $52,581 $2,756 $12,768 $19,985 $35,508 $8,584 $29,292 $26,237 $64,112 $2,044 $11,155 $19,647 $32,846 $7,697 $23,720 $15,005 $46,422 $9,182 ($634) $8,548 $4,689 $49,177 $53,865 $6,582 $26,978 $33,560 $6,073 $60,049 $66,123 $10,194 $23,311 $33,505 $3,333 $44,422 $47,756 $34,899 $106,447 $69,068 $130,235 $66,351 $94,178 Andrews $19,878 $10,903 $3,219 $2,815 ($154) $3,095 $3,310 ($75) $0 ($139) Baldwin $158,057 $107,646 $5,780 $12,522 $2,972 $29,137 $4,552 $8,605 $320 $15,660 Chester $68,649 $42,997 $5,167 $6,845 $3,556 $10,084 $3,464 $2,317 $86 $4,217 Digby $179,067 $124,408 $6,608 $11,702 $1,958 $34,391 $5,808 $10,004 $372 $18,207 Erie $67,370 $34,585 $4,940 $6,587 $5,378 $15,881 $3,225 $4,430 $165 $8,062 Ferris $143,616 $91,584 $4,088 $8,194 $4,777 $34,974 $3,917 $10,870 $404 $19,783 Cash flows from investing activities Plant improvements(net) Cash flows from financing activities Dividends paid Sales of common stock Purchase of common stock Cash from long term debt issued Early retirement of long term debt Retirement of current debt Cash from current debt borrowing Cash from emergency loan Net cash from financing activities Common Stock Retained Earnings Total Equity Total Liabilities & Owners Equity 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 FOUNDATION FAST TRACK Page 3 F84793_001 Production Analysis Name Able Primary Segment Low Units Sold 641 Unit Inven tory 347 Baker Bold Best Low High High 1,797 1,450 1,431 335 362 103 Cake Cent Low High Daze Dabble Dust Labor Cost $7.75 Contr. Marg. 45% 2nd Shift & Overtime 0% 12.4 $27.50 7.3 $41.35 10.1 $34.00 $9.89 $5.68 $16.96 $11.34 $13.70 $11.34 42% 29% 25% 44% 43% 94% 7.5 4.0 4.5 1,250 1,050 800 143% 141% 192% 8.0 10.7 10.6 $19.00 7.9 $32.50 $8.71 $13.51 $2.76 $7.13 39% 35% 50% 0% 9.0 5.0 1,300 900 149% 99% 18000 22000 20000 8.7 12.9 10.4 11.5 $27.50 7.8 $40.25 9.8 $32.00 $9.85 $4.83 $17.83 $11.36 $13.36 $10.45 44% 26% 25% 44% 48% 100% 8.0 4.0 5.0 1,250 1,150 1,050 143% 147% 199% 2.1 2.1 16500 16500 8.2 7.5 12.2 $23.50 11.5 $23.50 $7.40 $7.48 $4.23 $4.12 49% 49% 53% 40% 8.0 8.0 950 1,000 152% 139% 1.4 1.4 22000 22000 12.8 12.4 6.9 $40.50 7.4 $40.50 $16.33 $15.65 $9.15 $8.93 35% 38% 63% 48% 4.9 4.9 1,200 1,250 161% 147% Revision Age Date Dec.31 3/15/2025 4.6 MTBF 20000 Pfmn Coord 6.8 Size Coord Price 13.2 $31.00 7/5/2024 4/27/2024 4/17/2024 2.1 1.7 1.3 18800 22400 20000 9.3 11.6 11.3 2,018 933 224 12/16/2024 239 8/15/2024 1.6 1.3 17000 20000 Low High Low 1,767 1,692 1,949 387 331 179 9/10/2024 7/14/2024 7/7/2024 1.5 1.4 1.3 Eat East Low Low 1,448 1,419 284 10/23/2024 264 10/23/2024 Fast Feast High High 1,838 1,708 481 467 FOUNDATION FAST TRACK 7/29/2024 7/29/2024 Round: 8 Dec. 31, 2024 Material Cost $7.37 Auto mation Next Round 4.5 Capacity Next Round 2,012 Plant Utiliz. 39% Page 4 Low Tech Segment Analysis F84793_001 Round: 8 Dec. 31, 2024 Low Tech Statistics Total Industry Unit Demand Actual Industry Unit Sales Segment % of Total Industry 10,804 |10,804 |53.8% Next Year's Segment Growth Rate |10.0% Low Tech Customer Buying Criteria 1. Price 2. Age 3. Reliability 4. Ideal Position Expectations $15.00 - 35.00 Ideal Age = 3.0 MTBF 14000-20000 Pfmn 8.8 Size 11.2 Importance 41% 29% 21% 9% Top Products in Low Tech Segment Name Cake Baker Daze Eat East Dust Able Best Cent Market Share 19% 17% 16% 13% 13% 9% 6% 5% 2% Units Sold to Seg 2,016 1,797 1,748 1,448 1,419 999 641 490 245 FOUNDATION FAST TRACK Revision Date 12/16/2024 7/5/2024 9/10/2024 10/23/2024 10/23/2024 7/7/2024 3/15/2025 4/17/2024 8/15/2024 Stock Out Pfmn Coord 8.0 9.3 8.7 8.2 7.5 10.4 6.8 11.3 10.7 Size Coord 10.6 12.4 11.5 12.2 11.5 9.8 13.2 10.1 7.9 List Price $19.00 $27.50 $27.50 $23.50 $23.50 $32.00 $31.00 $34.00 $32.50 MTBF 17000 18800 18000 16500 16500 20000 20000 20000 20000 Cust. Age Promo A wareDec.31 Budget n ess 1.56 $1,025 66% 2.11 $1,350 95% 1.54 $1,450 100% 2.14 $1,000 63% 2.10 $1,000 62% 1.31 $1,700 94% 4.55 $750 50% 1.26 $1,350 70% 1.30 $1,025 65% Cust. Dec. Sales A ccess- Cust Budget ibility Survey $1,150 65% 35 $1,250 63% 37 $1,100 66% 33 $1,000 63% 30 $1,000 63% 29 $1,100 66% 21 $750 25% 9 $1,250 63% 13 $1,150 65% 2 Page 5 High Tech Segment Analysis F84793_001 Round: 8 Dec. 31, 2024 High Tech Statistics Total Industry Unit Demand Actual Industry Unit Sales Segment % of Total Industry 9,288 |9,288 |46.2% Next Year's Segment Growth Rate |20.0% High Tech Customer Buying Criteria 1. Ideal Position 2. Age 3. Price 4. Reliability Expectations Pfmn 13.0 Size 7.0 Ideal Age = 0.0 $25.00 - 45.00 MTBF 17000-23000 Importance 33% 29% 25% 13% Top Products in High Tech Segment Name Fast Feast Dabble Bold Dust Best Cent Daze Cake Market Share 20% 18% 18% 16% 10% 10% 7% 0% 0% Units Sold to Seg 1,838 1,708 1,692 1,450 950 942 687 19 1 FOUNDATION FAST TRACK Revision Date 7/29/2024 7/29/2024 7/14/2024 4/27/2024 7/7/2024 4/17/2024 8/15/2024 9/10/2024 12/16/2024 Stock Out Pfmn Coord 12.8 12.4 12.9 11.6 10.4 11.3 10.7 8.7 8.0 Size Coord 6.9 7.4 7.8 7.3 9.8 10.1 7.9 11.5 10.6 List Price $40.50 $40.50 $40.25 $41.35 $32.00 $34.00 $32.50 $27.50 $19.00 MTBF 22000 22000 22000 22400 20000 20000 20000 18000 17000 Cust. Age Promo A wareDec.31 Budget n ess 1.42 $1,500 100% 1.39 $1,500 100% 1.42 $1,450 99% 1.66 $1,350 91% 1.31 $1,700 94% 1.26 $1,350 70% 1.30 $1,025 65% 1.54 $1,450 100% 1.56 $1,025 66% Cust. Dec. Sales A ccess- Cust Budget ibility Survey $1,150 76% 50 $1,150 76% 47 $1,100 76% 45 $1,250 70% 33 $1,100 76% 24 $1,250 70% 21 $1,150 33% 19 $1,100 76% 0 $1,150 33% 0 Page 6 Market Share F84793_001 Actual Market Share in Units Industry Unit Sales % of Market Low 10,804 53.8% High 9,288 46.2% Able Total 5.9% 5.9% Baker Bold Best Total 16.6% 4.5% 21.2% 15.6% 10.1% 25.8% Cake Cent Total 18.7% 2.3% 20.9% 7.4% 7.4% Daze Dabble Dust Total 16.2% Eat East Total 13.4% 13.1% 26.5% Fast Feast Total FOUNDATION FAST TRACK 9.2% 25.4% Potential Market Share in Units Total 20,091 Units Demanded 100.0% % of Market 3.2% Able 3.2% Total 0.2% 18.2% 10.2% 28.6% 8.9% 7.2% 7.1% 23.3% Low 10,804 53.8% High 9,288 46.2% 5.9% 5.9% Baker Bold Best Total 16.6% Total 20,091 100.0% 3.2% 3.2% 4.5% 21.2% 15.6% 10.1% 25.8% 8.9% 7.2% 7.1% 23.3% 10.0% Cake 4.6% Cent 14.7% Total 18.7% 2.3% 20.9% 7.4% 7.4% 10.0% 4.6% 14.7% 8.8% 8.4% 9.7% 26.9% 16.2% 0.2% 18.2% 10.2% 28.6% 8.8% 8.4% 9.7% 26.9% Daze Dabble Dust Total 7.2% Eat 7.1% East 14.3% Total 19.8% 18.4% 38.2% Round: 8 Dec. 31, 2024 9.1% Fast 8.5% Feast 17.6% Total 9.2% 25.4% 13.4% 13.1% 26.5% 7.2% 7.1% 14.3% 19.8% 18.4% 38.2% 9.1% 8.5% 17.6% Page 7 Perceptual Map F84793_001 Andrews Name Able Pfmn 6.8 Name Daze Dabble Dust Pfmn 8.7 12.9 10.4 Size 13.2 Digby Size 11.5 7.8 9.8 FOUNDATION FAST TRACK Baldwin Revised Name 3/15/2025 Baker Bold Best Pfmn 9.3 11.6 11.3 Revised Name 9/10/2024 Eat 7/14/2024 East 7/7/2024 Pfmn 8.2 7.5 Size 12.4 7.3 10.1 Erie Size 12.2 11.5 Round: 8 Dec. 31, 2024 Chester Revised 7/5/2024 4/27/2024 4/17/2024 Name Cake Cent Pfmn 8.0 10.7 Revised 10/23/2024 10/23/2024 Name Fast Feast Pfmn 12.8 12.4 Size 10.6 7.9 Ferris Size 6.9 7.4 Revised 12/16/2024 8/15/2024 Revised 7/29/2024 7/29/2024 Page 8 HR/TQM Report F84793_001 Round: 8 Dec. 31, 2024 HUMAN RESOURCES SUMMARY Needed Complement Complement 1st Shift Complement 2nd Shift Complement Andrews 96 96 96 0 Baldwin 600 600 378 222 Chester 175 175 151 24 Digby 664 664 402 262 Erie 163 163 112 52 Ferris 463 463 298 164 Overtime Percent Turnover Rate New Employees Separated Employees Recruiting Spend Training Hours Productivity Index 0.0% 8.2% 17 0 $0 0 127.2% 0.0% 8.0% 208 0 $2,500 40 109.8% 0.0% 8.2% 14 30 $2,400 40 114.6% 0.0% 8.0% 119 0 $2,800 38 112.1% 0.0% 8.4% 14 51 $2,400 30 111.7% 0.0% 7.9% 49 0 $2,300 40 113.1% $17 $0 $0 $17 $729 $0 $480 $1,209 $49 $150 $140 $339 $452 $0 $505 $957 $47 $254 $98 $399 $162 $0 $370 $533 Baldwin Chester Digby Erie Ferris Recruiting Cost Separation Cost Training Cost Total HR Admin Cost Strike Days TQM SUMMARY Andrews Process Mgt Budgets Last Year CPI Systems VendorJIT Quality Initiative Training Channel Support Systems Concurrent Engineering UNEP Green Programs $0 $0 $0 $0 $0 $0 $0 $0 $0 $750 $750 $0 $900 $900 $900 $0 $0 $0 $0 $0 $0 $1,000 $0 $0 $900 $900 $900 $0 $0 $900 $0 $950 $0 $950 $0 $950 TQM Budgets Last Year Benchmarking Quality Function Deployment Effort CCE/6 Sigma Training GEMI TQEM Sustainability Initiatives Total Expenditures $0 $0 $0 $0 $0 $0 $750 $0 $750 $3,000 $0 $0 $900 $0 $3,600 $1,000 $0 $0 $0 $2,000 $0 $0 $900 $900 $5,400 $0 $0 $950 $950 $4,750 0.00% 0.00% 0.00% 0.00% 0.00% 1.89% 0.28% 40.01% 0.00% 14.37% 11.80% 14.00% 0.00% 46.79% 4.20% 0.00% 0.00% 0.00% 60.02% 11.16% 11.80% 14.00% 0.00% 46.79% 8.05% 11.73% 9.88% 0.00% 44.56% 14.40% Cumulative Impacts Material Cost Reduction Labor Cost Reduction Reduction R&D Cycle Time Reduction Admin Costs Demand Increase FOUNDATION FAST TRACK Page 9 Ethics Report F84793_001 Round: 8 Dec. 31, 2024 ETHICS SUMMARY Other (Fees, Writeoffs, etc.) Demand Factor Material Cost Impact Admin Cost Impact Productivity Impact Awareness Impact Accessibility Impact Total Other (Fees, Writeoffs, etc.) Demand Factor Material Cost Impact Admin Cost Impact Productivity Impact Awareness Impact Accessibility Impact FOUNDATION FAST TRACK The actual dollar impact. Example, $120 means Other increased by $120. The % of normal. 98% means demand fell 2%. The % of normal. 104% means matieral costs rose 4%. The % of normal. 103% means admin costs rose 3%. The % of normal. 104% means productivity increased by 4%. The % of normal. 105% means normal awareness was multiplied by 1.05. The % of normal. 98% means normal accessiblity 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 Digby Erie Ferris $0 100% 100% 100% 100% 100% 100% $0 100% 100% 100% 100% 100% 100% $0 100% 100% 100% 100% 100% 100% $0 100% 100% 100% 100% 100% 100% $0 100% 100% 100% 100% 100% 100% $0 100% 100% 100% 100% 100% 100% $0 100% 100% 100% 100% 100% 100% Page 10 Annual Report Annual Report Andrews F84793_001 Balance Sheet DEFINITIONS: Common Size: The common size column simply represents each item as a percentage of total assets for that year. Cash: Your end-of-year cash position. Accounts Receivable: Reflects the lag between delivery and payment of your products. Inventories: The current value of your inventory across all products. A zero indicates your company stocked out. Unmet demand would, of course, fall to your competitors. Plant & Equipment: The current value of your plant. Accum Deprec: The total accumulated depreciation from your plant. Accts Payable: What the company currently owes suppliers for materials and services. Current Debt: The debt the company is obligated to pay during the next year of operations. It includes emergency loans used to keep your company solvent should you run out of cash during the year. Long Term Debt: The companys 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 Account Receivable Inventory Total Current Assets $13,158 2024 Common Size 17.1% 4.7% 15.9% 37.7% $7,652 $2,197 $3,471 $13,320 $21,741 $34,899 138.0% -76.1% 62.3% 100.0% $46,678 ($23,328) $23,350 $36,671 $26,352 2.9% 0.0% 72.6% 75.5% $934 $0 $27,549 $28,483 $8,548 $34,899 26.3% -1.8% 24.5% 100.0% $8,682 ($494) $8,188 $36,671 $5,981 $1,634 $5,543 Plant & Equipment Accumulated Depreciation Total Fixed Assets Total Assets LIABILITIES & OWNERS EQUITY Accounts Payable CurrentDebt Long Term Debt Total Liabilities $48,288 ($26,547) $1,012 $0 $25,340 Common Stock Retained Earnings Total Equity Total Liab. & O. Equity $9,182 ($634) 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. Annual Report Round: 8 Dec. 31, 2024 Cash Flows from Operating Activities Net Income(Loss) Depreciation Extraordinary gains/losses/writeoffs Accounts Payable Inventory Accounts Receivable Net cash from operation 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 2023 2024 ($139) $3,219 ($209) $78 ($2,072) $563 $1,439 2023 $1,166 $3,112 $0 ($656) $3,881 $236 $7,738 ($1,610) $0 $0 $500 $0 $0 ($2,000) $0 ($1,500) ($1,671) $5,981 $0 $300 $0 $0 $0 ($2,600) ($2,300) $5,438 $7,652 Page 11 Annual Report Andrews Round: 8 Dec. 31, 2024 F84793_001 2024 Income Statement Sales $19,878 $0 $0 $0 $0 $0 $0 $0 2024 Total $19,878 Variable Costs: Direct Labor Direct Material Inventory Carry Total Variable $5,034 $5,204 $665 $10,903 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $5,034 $5,204 $665 $10,903 25.3% 26.2% 3.3% 54.9% Contribution Margin $8,975 $0 $0 $0 $0 $0 $0 $0 $8,975 45.2% Period Costs: Depreciation SG&A: R&D Promotions Sales Admin Total Period $3,219 $1,000 $750 $750 $315 $6,034 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $3,219 $1,000 $750 $750 $315 $6,034 16.2% 5.0% 3.8% 3.8% 1.6% 30.4% Net Margin $2,941 $0 $0 $0 $0 $0 $0 $0 $2,941 14.8% ($154) $3,095 $0 $3,310 ($75) $0 ($139) -0.8% 15.6% 0.0% 16.7% -0.4% 0.0% -0.7% (Product Name) Able Definitions: Sales: Unit Sales times list price. Direct Labor: Labor costs incurred to produce the product that was sold. Inventory Carry Cost: the cost unsold goods in inventory. Depreciation: Calculated on straight-line. 15-year depreciation of plant value. R&D Costs: R&D department expenditures for each product. Admin: Administration overhead is estimated at 1.5% of sales. Promotions: The promotion budget for each product. Sales: The sales force budget for each product. Other: Chargs not included in other categories such as Fees, Write offs, and TQM. The fees include money paid to investment bankers and brokerage firms to issue new stocks or bonds plus consulting fees your instructor might assess. Write-offs include the loss you might experience when you sell capacity or liquidate inventory as the result of eliminating a production line. If the amount appears as a negative amount, then you actually made money on the liquidation of capacity or inventory. EBIT: Earnings Before Interest and Taxes. Short Term Interest: Interest expense based on last years 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. Annual Report Other EBIT Short Term Interest Long Term Interest Taxes Profit Sharing Net Profit Common Size 100.0% Page 12