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Posted on Aug 08, 2024

The Situation Analysis can give you an idea of where the market is going and where your business. After conducting these analyzes with its team

The "Situation Analysis" can give you an idea of where the market is going and where your business. After conducting these analyzes with its team member, the company must answer the next questions : Erie Company Only

1. On the Perceptual Map, all segments drift to the lower right. Which segment drifts at the fastest rate? Which drifts at the slowest?

2. Each Segments Ideal Spot shows the buyers preferred coordinates within the circle. Why is the High End Ideal Spot to the lower right of the segment center? Why is the Low End Ideal Spot to the upper left of the Low End segment center?

3. On a unit demand basis, the Performance Segment is growing at the fastest rate, 19.8% each year. In which round will demand for Performance products exceed the demand for Size products?

4. Explain how increasing First Shift Capacity can reduce per unit labor costs.

5. Automation reduces per unit labor costs but it has two disadvantages. What are these?

6. A products margin is determined by subtracting its manufacturing costs (labor and material) from its price. Logically, higher prices and lower labor and material costs result in higher margins. Keeping in mind the Customer Buying Criteria, how would you increase margins for a Low End product? How would you increase margins for a High End product? Hint: The criteria can be found in the Capstone Courier Market Segment Analyses.

7. The Consumer Report indicates how customers perceive your product offerings. For example, Reliability (MTBF) is very important to Performance customers. What is the current MTBF for your Performance product? Given the desired range for Performance customers (found in the Buying Criteria) how many hours would it need to be raised to receive an "A" on the Consumer Report?

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Selected Financial Statistics ROS Asset Turnover ROA Leverage (Assets/Equity) ROE Emergency Loan Sales EBIT Profits Cumulative Profit SG&A / Sales Contrib. Margin% Andrews -1.5% 0.78 -1.2% 2.5 2.9% $22,266,485 $114,687,017 $8,103,352 ($1.696,282) $2,493.225 13.1% 29.0% Baldwin 0.3% 0.90 0.3% 22 0.6% $0 $121,000,681 $8,768.000 $386.454 $4,574,961 17.1% 33.1% Chester -6.2% 0.80 -5.0% 2.6 -12.7% $11.995.945 $93,751,869 ($1,006,726) ($5,792,888) ($1.604,380) 17.5% 28.8% Digby 3.4% 1.01 3.5% 2.1 7.4% $0 $137,678,275 $14,901,144 $4,715,484 $8,903.992 11.4% 30.1% Erie 3.7% 1.18 4.4% 1.9 8.3% $0 $123,423.705 $12,761,660 $4,608,479 $8,796,986 15.3% 32.0% Ferris 4.1% 0.97 4.0% 2.1 8.3% $0 $122,699,701 $15,316.742 $5,079,911 $9,268.418 13.0% 340% Percent of Sales $ Market Share Profit O Other O SGA Depr Var Costs 100% 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% Andrews 16.08 % Baldwin 16.96 % Chester 13.14 % Digby 19.3 % Erie 17.3 % Ferris 17.2 % Andrews Chester Digby Erie Ferris Top CAPSTONE Round: 1 Stocks & Bonds COURIER December 31, 2021 Company Andrews Baldwin Chester Digby Erie Ferris Close $19.17 $32.52 $13.90 $39.71 $39.42 $40.33 Change ($15.08) ($1.74) ($20.35) $5.45 $5.17 56.08 Stock Market Summary Shares MarketCap (SM) Book Value Per Share 2,332,811 545 $24.71 2.399,957 578 $25.85 2,099.989 $21.70 2.321.133 $92 $27.43 2.087.582 $82 $26.61 2.259.213 591 $27.25 EPS (50.73) $0.16 (52.76) $2.03 $2.21 $2.25 Dividend $0.00 $0.00 $0.00 $0.00 $0.00 $0.15 Yield 0.0% 0.0% 0.0% 0.0% 0.0% PIE 26.4 200.7 -5.0 19.5 17.9 17.9 Closing Stock Price $60 $50 Andrews Baldwin Chester Digby Erie Ferris $40 $30 $20 S10 SO 2020 2021 2022 2023 2024 2025 2026 2027 2028 Bond Market Summary Series Face Yield Close$ S&P Company Andrews 11.052022 12.552024 14.052006 11.352031 $6.950.000 $13.900.000 $20.850.000 $16.000.000 11.256 12.6% 13.4% 12.36 98.40 99.29 104 24 91.80 8888 88888 Baldwin 11.052022 12.552024 14.02026 11.352031 $6.950.000 $13.900.000 $20.850.000 $18.994.000 11.16 12.4% 13.2% 11.9% 98.93 100.72 106.46 94.96 Chester 11.092022 12.552024 14.02026 11.352031 $6.950.000 $13.900.000 $20.850.000 $5,400,000 11.296 12.8% 13.4% 12.396 98.40 99.29 104.24 91.80 8888 8888 Digby 11.052022 12 552024 14.092026 11 352031 $6.950.000 $13.900.000 $20.850.000 $10.500.000 11.1% 12.4% 13.1% 11.8% 99.02 100.96 106.83 95.50 Eric 11.082022 12 552024 14.052026 11.352031 $6.950.000 $13.900.000 $20 850 000 $500,000 11.0% 12.296 12.8% 11.4% 99.54 102.67 109.51 99.42 BB Ferris B 11.092092 12.552024 14.052026 11.352031 $6.950.000 $13.900.000 $20.850.000 $17.000.000 11.1% 12.3% 13.0% 11.7% 99.20 101.44 107.59 96.50 B B Next Year's Prime Rate 7.50% ICAPSTONEUROTRIER Page 21 CAPSTONE Financial Summary COURIER Round: 1 December 31, 2021 Andrews Baldwin Chester Digby Erle Ferris ($1,695) $386 54.715 $4,600 $5,080 ($5.793) $9 247 $105 $8,813 $0 $9,000 $0 $9.720 SO $7,760 $0 $9,120 $0 $2,490 ($34,197) ($1,119) ($25,700) (5640) $8,617 ($1.638) $15,726 $5,508 ($6,818) 5602 $2.850 $4.954 $1.878 ($8,667) $12.801 (599) $4.483 ($1,837) $14,915 ($147) (54.433) (52.450) $7,169 (527 400) (532.2001 (527,106) ($32,000) ($9,420) (523.000) Cash Flow Statement Survey Cash flows from operating activities Net Income (Loss) Adjustment for non-cash items: Depreciation Extraordinary gains losses/writeo's Changes in current assets and liabilities: Accounts payable Inventory Accounts receivable Net cash from operations Cash flows from Investing activities Plant improvements (net) Cash flows from financing activities Dividends paid Sales of common stock Purchase of common stock Cash from long term debt issued Earty retirement of long term debt Retirement of current debt Cash from current debt borrowing Cash from emergency loan Net cash from financing activities Net change in cash position Balance Sheet Survey Cash Accounts Receivable Inventory Total Current Assets Plant and equipment Accumulated Depreciation Total Fixed Assets $0 $11,400 $0 $16,000 $0 $0 $0 $22,266 $0 $13,700 $0 $18,994 $0 $0 $6,000 $0 SO $3.425 SO $5,400 SO SO SO $11.996 SO $11.000 SO $10.500 SO SO $9.000 SO $0 $3,000 $0 $500 SO SO $500 $0 ($339) $8,879 $0 $17,000 SO $0 $0 SO $49,666 $38,694 $20.821 $30.500 $4,000 $25,540 ($3,434) Andrews $0 $9,426 $42,814 $52,241 $22,220 Baldwin $25,654 $9,945 $0 $35,599 ($3,434) Chester SO 57.706 $15.435 $23.141 $11,101 Digby $14.535 $16.974 $6.739 $38.248 $9.495 Eric $12.929 $10,144 $4, 135 $27,208 $9,709 Ferris $13,143 $10,757 $13,051 $36,951 $141,200 ($46,747) $94,453 $146,000 (546,933) $99,067 $138,700 (545,080) $93.620 $145.800 ($47,653) $98.147 $123,220 (545,693) $77,527 $104,734 $136,800 (547053) $89,747 Total Assets $146,604 $134,666 $116.761 $136,395 $126,698 $9,081 $22,266 $31,347 $5,944 $6,000 $11,944 $12.091 $11.996 $24.087 $11.538 $9.000 $20.538 $6,484 $500 $6,984 $6,436 $0 $6,436 $57,700 $89,047 $60,694 $72,638 $47.100 $71.187 $52.200 $72.738 Accounts Payable Current Debt Total Current Liabilities Long Term Debit Total Liabilities Common Stock Retained Earnings Total Equity Total Liabilities & Owners' Equity $42.200 $49.184 $58,700 $65,136 $29,760 $27,887 $57,647 $32,060 $29,969 $62,028 $21,785 $23,789 $45 574 $29 350 $34.298 $63.657 $21,360 $34.191 $56,560 $27,239 $34,323 $61,562 $146,604 $134,666 $116,761 $136,395 $104,734 $126,608 Income Statement Survey Sales Variable Costs (Labor. Material, Carry) Contribution Margin Depreciation SGA (R&D Promo, Sales, Admin) Other (Fees, Writeoffs, TOM, Bonuses) EBIT Interest (Short term, Long term) Tas Profit Sharing Net Profit CAPSTONEO COURIER Andrews $114,687 $81,424 $33,263 $8,813 $14,976 $1,370 $8,103 $10,711 (5913) SO ($1,695) Baldwin $121,001 $80,931 $40,070 $9,000 $20,667 $1,635 $8,758 $8,161 $212 $8 $386 Chester $93.752 568.588 $25,164 59.247 $16,377 5546 ($1,006) $7.906 ($3,119) Digby $137,678 596 270 541408 $9.720 $15.712 $1.075 $14.901 $7.499 $2.591 Erle $123,424 $83,869 $39,565 $7,760 $18,858 $175 $12,762 $5,527 $2,532 $94 $4,608 Ferris $122,700 $81,028 $41,672 $9,120 $15,941 $1.294 $15,317 $7,342 $2,791 $104 $5,080 Page 3 ($5,793) 54.715 Production vs Capacity Andrews Baldwin Chester Digby Erie Ferris 0 500 1,000 1,500 4,000 4,500 5,000 5.500 2.000 2,500 Capacity 3.000 3,500 Production Production Information Primary Segment Units Sold Size Coord Age Dec 31 Revision Date 2nd Shift & Contr. Over- Marg time Auto mation Capacity Next Next Round Round Pim Coord Material Cost Name Labor Cost tory Plant Ul. Price MTBF Trad 11% Low Able Acre Adam A Agape Ally High Pfmn Size 1,352 1.236 451 520 361 0 817 586 371 127 281 0 4/8/2021 7/2/2021 5/16/2021 1/29/2021 3/20/2021 2/24/2022 2.4 3.0 1.7 3.5 22 0.0 17850 14800 24000 27000 19000 0 5.1 25 8.5 9.4 4.0 0.0 14.5 $28.00 $10.55 17.5 $22.75 $6.78 11.6 $39.99 $15.60 15.5 $33.99 $15.41 10.6 $34.99 $12.87 0.0 $0.00 $0.00 $8.22 $7.43 $8.97 $8.97 $8.97 $0.00 27% 32 32% 25% 31% 0% 0% 0% 0% 5.0 7.0 3.0 3.0 3.0 1.800 1400 900 600 600 500 110% 127% 88% 95% 97% 0% 3.0 0% 56% 133% Baker Bead Bid Bold Buddy BOOM Trad Low High Pimn Size 1.196 1,903 418 432 416 0 0 0 0 0 0 4/6/2021 1/15/2021 7/22/2021 5/4/2021 4/21/2021 2/3/2022 2.4 5.6 1.6 2.1 2.1 0.0 17500 13000 23000 27000 19000 0 5.8 3.0 8.8 9.8 14.2 17.0 11.4 15.2 10.5 0.0 $29.50 $10.95 $21.00 $6.75 $39.50 $15.56 $34.50 $15.77 $34.50 $13.02 $0.00 $0.00 $7.85 $7.54 $8.97 $8.97 $8.97 $0.00 35% 31% 38% 28% 0% 0% 0% 5.0 6.0 4.0 4.0 4.0 4.0 1.800 1.400 900 600 600 500 59% 59% 0% 0.0 0% 0% 4.0 1.800 664 0 5.5 3.0 30% 1.800 Cake Cedar Cid Coat Cure Trad Low High Pfmn Size 631 1.716 418 365 413 2/6/2021 1/15/2021 7/17/2021 6/30/2018 3/18/2021 4.1 5.6 1.6 3.5 22 15000 13000 23000 25000 19000 14.5 $27.50 17.0 $21.00 11.5 $38.00 15.5 $31.50 10.6 $31.50 $9.90 $6.75 $15.56 $14.81 $12.87 $8.44 $8.02 $9.54 $9.54 $9.54 23% 28% 34% 18% 28% 0% 118 0 61% 120% 44% 90% 78% 5.0 3.0 3.0 9.4 4.0 850 450 450 0% #666666666666666666666666666666 5.7 3.0 32% 26% 0% 37% Daze Del Dude Dot Dune Trad Low High Pimn Size 1,631 1,893 555 499 410 0 31 110 136 3/17/2021 5/24/2016 9/10/2021 6/11/2021 6/17/2021 2.4 5.6 1.5 2.0 2.1 17500 14000 23000 27000 19000 14.3 $28.25 $10.85 17.0 $20.49 $7.05 11.1 $38.99 $15.76 15.3 $3449 $15.93 10.2 $33.99 $13.25 $8.04 $7.77 $9.10 $9.19 $9.19 5.0 7.5 3.0 3.0 3.0 1.800 1,700 900 600 600 81% 132 61% 10.1 26% 31% 0% 89% 81% 33% 17.0 3256 Eat Ebb Echo Edge Trad Low High Pfmn Size 1,536 1,899 405 345 343 0 0 0 170 0 0 0 3/17/2021 5/24/2016 6/11/2022 3/6/2021 5/11/2021 4/1/2022 2.4 5.6 2.7 22 2.1 0.0 17500 14000 23000 25000 19000 D 5.7 3.0 8.0 9.4 4.7 0.0 14.3 $28.50 $21.90 12.0 $38.00 15.2 $33 00 11.0 $33.00 0.0 $0.00 $10.85 $7.05 $14.34 $14.91 $12.82 $0.00 $7.85 $7.54 $8.97 $8.97 $8.97 $0.00 4.0 5.0 3.0 3.0 3.0 4.0 0% 1.800 1,500 900 600 600 310 75% 133% 59% 45% 47% 0% 599 26% 33% 0% Edt 0% Fast Trad 36% Feat 1,462 1.623 LOW 5.6 3.0 4.0 70 3456 0% 29% Fist Foam High Pimn Size 16 2 144 193 205 3/5/2021 5/24/2016 10/13/2021 2/17/2021 4/1/2021 2.5 5.6 1.5 22 22 17500 14000 23000 25000 18000 14.4 $29.40 $10.75 17.0 $22.40 $7.05 11.0 $39.98 $15.86 15.5 $34.98 $14.88 10.6 $34.90 $12.57 $7.83 $7.42 $8.95 $8.96 $8.96 36% 26% 1.800 1.500 900 600 600 72% 128% 55% 76% 76% 0% 4.0 Fume 341 314 4.0 CAPSTONE Traditional Market Segment Analysis Round: 1 December 31, 2021 Accessibility Traditional Andrews Baldwin Chester Digby Traditional Statistics Total Industry Unit Demand 8,067 Actual Industry Unt Sales 8,067 Segment of Total Industry 31.4% Next Year's Segment Growth Rate Traditional Customer Buying Criteria Expectations Importance Ideal Age = 20 47% 2. Price $19.50 -29.50 23% 3. Ideal Position Pfmn 5.7 Size 14.3 21% Reliability MTBF 14000-19000 9% Perceptual Map for Traditional Segment Perceptual map (at end of this year) Erie Ferris 1. Age 0% 20% 40% 60% 80% 100% Actual vs Potential Market Share 2021 Traditional 20% 15% O milli 10% 5% 0% Actual Potential Perform 12 13 14 15 16 0 2 4 8 8 9 10 Top Products in Traditional Segment Market Units Sold Name Share to Seg Daze 20% 1,579 Eat 18% 1,484 18% 1.417 Able 16% 1,280 Baker 1.145 7% 601 Ebb 101 Del 99 Feat 91 Bead BS Cedar 77 53 CAPSTONEO COURIER Revision Date Stock Out 3/17/2021 3/17/2021 YES 3/5/2021 4/8/2021 4/6/2021 YES 2/5/2021 5/24/2016 5/24/2016 YES 5/24/2016 1/15/2021 YES 1/15/2021 YES 7/2/2021 Pim Coord 5.7 5.7 5.6 5.1 5.8 5.5 3.0 3.0 3.0 3.0 3.0 2.5 Size Coord 14 3 143 14.4 14.5 142 14.5 17.0 17.0 17.0 17.0 17.0 17.5 List Price $28.25 $28.50 $29.49 $28.00 $29.50 $27.50 $21.90 $20.49 $22.49 $21.00 $21.00 $22.75 MTBF 17500 17500 17500 17850 17500 15000 14000 14000 14000 13000 13000 14800 Age Dec.31 2.45 2.44 2.46 2.41 2.42 4.10 5.60 5.50 5.50 5.60 5.60 3.05 Promo Cust. Aware Budget ness $1,500 73% $2.000 82% $1,500 73% $1,000 58% $2.000 82% $1,650 76 $2.000 80% $1,000 56% $2.000 80% $2,000 80% $1,650 74% $1,000 56% Sales Oust Access- Dec. Oust Budget ibility Survey $1,700 63% 41 $2.000 67% 43 $1,500 36 $1,400 58% 34 $2,000 67% 41 $1,850 66% 10 $2,000 67% 1 $1,500 63% 1 $2.000 63% 1 $2,000 67% 1 $1,800 1 $1,300 58% Page YES Acre CAPSTONE Low End Market Segment Analysis Round 1 December 31, 2021 Accessibility Low End Andrews Baldwin Chester Digby Erie Low End Statistics Total Industry Unit Demand 10,009 Actual Industry Unt Sales 10,000 Segment of Total Industry 39.0% Next Year's Segment Growth Rate 11.7% Low End Customer Buying Criteria Expectations Importance 1. Price $14.50 -24.50 2. Age Ideal Age = 7.0 3. Ideal Position Pimn 2.2 Size 17.8 16% Reliability MTBF 12000-17000 7% Perceptual Map for Low End Segment Perceptual map at end of this year) Ferris 0% 20% 40% 60% 80% 100% Actual vs Potential Market Share 2021 Low End 18% 16% 14% 12% 10% 8% 6% 4% 2% 0% 10 Andrews O Actual Potential Parmande 18 20 Market Units Sold Name Share to Seg Bead 18% 1,818 Ebb 18% 1,790 Del 18% 1.794 Feat 17% 1,732 Cedar 16% 1,538 12% 1,182 Cake 22 Able 0% 21 0% 2 CAPSTONEO COURIER 5.60 Top Products in Low End Segment Pimn Size List Age Promo Cust. Aware- Coord Coord Price MTBF Dec.31 Budget ness 3.0 17.0 $21.00 13000 5.60 $2,000 80% 3.0 17.0 $21.90 14000 5.60 $2.000 80% 3.0 17.0 $20.49 14000 $1,000 56% 3.0 17.0 $22.49 14000 5.60 $2,000 80% 3.0 17.0 $21.00 13000 5.50 $1,650 74% 2.5 17.5 $22.75 14800 3.05 $1,000 56% 5.5 14.5 $27.50 15000 4.10 $1,650 76% 5.1 14.5 $28.00 17850 2.41 $1,000 58% 5.7 14.3 $28.25 17500 2.45 $1,500 73% Revision Date Stock Out 1/15/2021 YES 5/24/2016 YES 5/24/2016 YES 5/24/2016 1/15/2021 YES 7/2/2021 2/5/2021 4/8/2021 3/17/2021 Sales Cust. Access. Dec. Cust Budget ibility Survey $2,000 49% 20 $2.000 49% 18 $1,500 19 $2.000 49% 16 $1,800 19 $1,300 39% 9 $1,850 1 $1,400 0 $1,700 42% 0 Page 6 Acre Daze CAPSTONE High End Market Segment Analysis COURIER Round: 1 December 31, 2021 Accessibility High End Andrews Baldwin High End Statistics Total Industry Unit Demand Actual Industry Unt Sales Segment of Total Industry Next Year's Segment Growth Rate 2,967 2,967 11.6% 16.2% Chester Digby Erie Ferris 1. 2. 3. High End Customer Buying Criteria Expectations Importance Ideal Position Ptmn 9.8 Size 10.2 Age Ideal Age = 0.0 29% Reliability MTBF 20000-25000 19% Price $29.50 -39.50 9% Perceptual Map for High End Segment Perceptual map at end of this year) 0% 20% 40% 60% 80% 100% Actual vs Potential Market Share 2021 High End Baker 20% 18% 16% 14% 12% 10% 8% 10 6% 4% 2% 0% 2 Paris O Actual Potential 0 14 Survey $1.500 Market Units Sold Name Share to Seg Dode 19% 555 Adam 16% 461 Cid 14% 418 Bid 14% 418 Echo 406 Fist 13% 392 Edge 65 Bold 39 Foam 30 Coat 1% 27 Baker 1% 25 AR 23 CAPSTONEO COURIER Top Products in High End Segment Revision Pim Size List Age Promo Cust. Aware- Date Stock Out Coord Coord Price MTBF Dec.31 Budget ness 9/10/2021 8.9 11.1 $38.99 23000 1.50 58% 5/16/2021 8.5 11.6 $39.99 24000 1.66 $1,000 54% 7/17/2021 YES 8.9 11.5 $38.00 23000 1.58 $1,600 71% 7/22/2021 YES B.B 11.4 $39.50 23000 1.57 $1,500 68% 6/11/2022 B.D 12.0 23000 2.70 $2.000 10/13/2021 9.0 11.0 $39.98 1.45 $1,200 60% 3/5/2021 YES 152 $33.00 25000 2.16 $775 45% 5/4/2021 YES 9.8 152 $34.50 27000 2.08 $1,500 56% 2/17/2021 9.5 15.5 $34.98 25000 2.18 $1,000 52% 6/30/2018 15.5 $31.50 25000 3.50 $900 4/6/2021 YES 5.8 142 $29.50 17500 2.42 $2.000 82% 1/29/2021 15.5 $33.99 27000 3.50 $1,000 52% 23000 Sales Oust Access- Dec. Oust Budget ibility $1,700 $1,000 44% 15 $1,800 57% 24 $1,500 22 $2,000 10 $1,200 23 $785 2 $1,500 56% 1 $1,100 0 $1,000 57% 0 $2.000 0 $1,300 44% 0 Page 7 CAPSTONE Performance Market Segment Analysis COURIER Round: 1 December 31, 2021 Accessibility Performance Andrews Baldwin Chester Digby Erie Performance Statistics Total Industry Unit Demand 2,294 Actual Industry Unit Sales 2,294 Segment of Total Industry 8.9% Next Year's Segment Growth Rate 19.8% Performance Customer Buying Criteria Expectations Importance 1. Reliability MTBF 22000-27000 Ideal Position Ptmn 10.4 Size 15.3 3. Price $24.50 - 34.50 19% Age Ideal Age 10 9% Perceptual Map for Performance Segment Perceptual map at end of this year) Ferris 0% 20% 40% 60% 80% 100% Actual vs Potential Market Share 2021 Performance 20% 15% 10% 5% 0% 0 Actual Potential Part 16 0 12 20 Bold Market Units Said Name Share to Seg AR 22% 496 Dot 21% 478 393 Coat 15% 336 Foam 14% 311 Edge 274 Daze 0% Eat 0% Baker 0% Fast 0% CAPSTONEO COURIER Top Products in Performance Segment Revision Pimn Size List Age Promo Cust. Aware- Date Stock Out Coord Coord Price MTBF Dec.31 Budget 1/29/2021 9.4 15.5 $33.99 27000 3.50 $1,000 52% 6/11/2021 10.1 15.3 $34.49 27000 2.03 $900 49% 5/4/2021 YES 9.B 152 $34.50 27000 2.08 $1,500 66% 6/30/2018 9.4 15.5 $31.50 25000 3.50 $900 49% 2/17/2021 9.5 15.5 $34.98 25000 2.18 $1,000 52% 3/5/2021 YES 9.4 15.2 $33.00 25000 2.16 $775 45% 3/17/2021 5.7 14.3 $28.25 17500 2.45 $1,500 73% 3/17/2021 YES 5.7 143 $28.50 17500 2.44 $2.000 82% 4/5/2021 YES 5.B $29.50 17500 $2.000 82% 3/5/2021 5.6 14.4 $29.49 17500 2.46 $1,500 73% Sales Oust Access- Dec. Oust Budget ibility Survey $1,300 37% 27 $1,300 37% 34 $1,500 41% 36 $1,000 33% 18 $1,100 33% 16 $785 30% 18 $1,700 37% 0 $2.000 30% 0 $2,000 41% 0 $1,500 33% Page 8 1296 1 142 242 Top CAPSTONE Size Market Segment Analysis Round: 1 December 31, 2021 Accessibility Size Andrews Baldwin Size Statistics Total Industry Unit Demand Actual Industry Unt Sales Segment of Total Industry Next Year's Segment Growth Rate 2,347 2,347 9.1% Chester 18.3% Digby Erie Ferris 2. 3. 4. Size Customer Buying Criteria Expectations Importance Ideal Position Pimn 4.7 Size 9.6 Age Ideal Age = 1.5 29% Reliability MTBF 16000-21000 19% Price $24.50 - 34.50 9% Perceptual Map for Size Segment Perceptual map at end of this year 0% 20% 40% 60% 80% 100% Actual vs Potential Market Share 2021 Size 20% 15% Illu 10% 5% 0% Ferris 2 0 Actual Potential Performand 16 17 18 20 0 10 12 14 $1,500 412 10.5 2.19 Market Units Sold Name Share to Seg Buddy 18% 414 Cure Dune 17% 409 Agape 15% 360 Fume 13% 313 Egg 12% 288 Able 296 37 Daze 1% 29 Eat 28 Fast 1% 25 Baker 156 25 Cake 0% 7 CAPSTONEO COURIER Revision Date Stock Out 4/21/2021 YES 3/18/2021 YES 6/17/2021 3/20/2021 4/1/2021 5/11/2021 YES 4/8/2021 3/17/2021 3/17/2021 YES 3/5/2021 4/5/2021 YES 2/5/2021 Top Products in Size Segment Pim Size List Age Coord Coord Price MTBF Dec.31 4.3 10.5 $34.50 19000 2.15 4.0 $31.50 19000 102 $33.99 19000 2.07 4.0 10.6 $34.99 19000 2.19 4.0 106 $34.98 18000 2.17 4.7 11.0 $33.00 19000 2.12 5.1 14.5 $28.00 17850 2.41 5.7 $28.25 17500 2.45 5.7 14.3 $28.50 17500 2.44 5.6 14.4 $29.49 17500 2.46 5.8 142 $29.50 17500 2.42 5.5 145 $27.50 15000 4.10 Promo Cust. Aware- Budget ness 66% $1,000 $800 $1,000 52% $1,000 52% $800 $1,000 58% $1,500 $2,000 82% $1,500 73% $2,000 82% $1,650 76% Sales Cust. Access- Dec. Cust Budget ibility Survey $1,500 49% 27 $1,500 49% 22 $800 38% 28 $1,350 43% 18 $1,100 40% 15 $800 39% 17 $1,400 43% 1 $1,700 391 $2.000 39% $1,500 40% 1 $2,000 1 $1,850 49% 0 Page 9 1 1 CAPSTONE Market Share Report COURIER Round: 1 December 31, 2021 Units Sold vs Demand Chart Market Share 10,000 20% 8,000 15% Ilos anche 6,000 10% 4,000 5% 0% 2,000 O Trad Low High Pfmn Size Industry Unit Sales Total Unit Demand Trad Low O High Pfmn Size Size Total 25 684 100.0% 4.9% 4.1% 1.6% 1.9% 1.36 13.8% 5.5% 8.0% 1.9% 2.1% 1.8% 19.3% Total 25,684 Units Demanded 100.0% % of Market 5.3% Able 4.8% Acre 1.8% Adam 2.0% AL 1.4% Agape 15.3% Total 4.7% Baker 7.4% Bead 1.6% Bild 1.7% Bold 1.6% Buddy 17.0% Total 2.5% Cake 6.7% Cedar 1.6% Cid 1.4% 1.6% Cure 13.8% Total 6.3% Daze 7.4% Del 2.2% Dole 1.9% 1.6% Dune 19.4% Total 6.0% 7.4% Ebb 1.6% Echo 1.3% Edge 1.3% E9g 17.6% Total Actual Market Share in Units Trad Low High Ptmn Size Industry Unit Sales 8,067 10.009 2.967 2.294 2.347 of Market 31.4% 39.0% 11.6% 8.9% 9.1% Able 16.0% 0.2% 0.2% 0.0% 1.6% Acre 0.7% 11.8% Adam 15.6% lat 0.8% 21.6% Agape 0.0% 15.3% Total 16.6% 12.0% 16.5% 21.6% 16.9% Baker 14.2% 0.8% 0.1% 1.1% Bead 1.1% 18.296 Bid 14.1% Bold 1.3% 17.1% Buddy 0.1% 17.6% Total 15.3% 18.2% 16.3% 17.2% 18.7% Cake 7.5% 0.2% 0.0% 0.0% 0.3% Cedar 16.4% old 14.1% Coat 0.0% 0.9% 14.7% Cure OON 17.6% Total 16.6% 15.1% 14.7% 17.8% Daze 19.6% 0.0% 0.7% 0.1% 1.2% Dell 1.2% 17.9% pixie 18.7% pot 0.7% 20.9% pune 0.0% 17.4% Total 20.8% 17.9% 20.1% 20.9% 18.7% Eat 18.4% 0.0% 0.7% 0.1% 1.296 Ebb 1.3% 18.0% Echo 13.6% Edge 0.1% 2.2% 11.9% Egg 0.5% 0.5% 12.3% Total 20.2% 18.0% 17.1% 12.0% 13.5% Fast 17.6% 0.7% 0.1% 1.1% Feat 1.1% 17.3% Fist 13.2% Foam 1.0 13.6% Fume 0.0% 13.3% Total 18.7% 17.3% 14.9% 13.6% 14.4% CAPSTONEO COURIER Potential Market Share in Units Trad Low High Pimn 8,067 10,009 2.967 2,294 2.347 31.4% 39.0% 11.6% 8.9% 9.1% 15.0% 0.2% 0.2% 1.5% 0.7% 10.0% 13.8% 0.7% 20.0% 14.6% 15.7% 10.2% 14.7% 20.1% 16.1% 16.8% 0.9% 0.1% 1.2% 1.1% 19.5% 16.7% 1.6% 21.5% 0.1% 19.5% 17.9% 19.5% 19.2% 21.5% 20.7% 7.2% 0.2% 0.3% 1.1% 18.5% 17.8% 0.9% 18.1% 8.2% 18.7% 18.7% 13.6% 18.4% 18.4% 0.6% 0.1% 1.2% 1.3% 19.2% 16.5% 0.7% 18.9% 16.3% 19.7% 19.2% 17.9% 19.0% 17.5% 19.0% 0.7% 0.1% 1.2% 1.2% 17.296 12.5% 0.1% 2.4% 13.2% 0.5% 0.5% 12.4% 20.8% 17.2% 16.1% 13.3% 13.6% 1.0% Coat 2.36 7.5% 2.1% 1.3% 1.7% 14.9% 6.0% 7.9% 1.9% 1.8% 1.5% 19.0% pet 7.1% 1.4% 1.5% 1.3% 17.5% 0.6% 1.0% 16.5% 1.1% 15.3% 5.7% 7.1% 1.5% 1.3% 1.2% 16.9% Fast Feat Fist Foam Fume Total 11.8% 1.0% 12.6% 5.4% 6.3% 1.4% 1.29% 1.2% 15.4% Page 10 17.6% 15.3% 13.4% 12.6% 12.7% 13.7% CAPSTONE Perceptual Map COURIR Round: 1 December 31, 2021 Perceptual Map for All Segments Perceptual map (at end of this year) Size 20 191 181 Acre 171 16 Edot 14 13 121 Echo Adon Dixte 181 Egg pone 10 9 8 7 6 5 4 3 2 1 Performance 10 11 12 13 14 15 16 17 18 19 20 0 4 6 8 N Andrews Ptmn Size 5.1 14.5 2.5 8.5 11.6 9.4 15.5 4.0 10.6 175 Name Able Acre Adam Att | Agape Baldwin Pfmn Size 5.B 14.2 3.0 17.0 B.B 11.4 15.2 4.3 10.5 Revised Name 4/8/2021 Baker 7/2/2021 Bead 5/16/2021 Bid 1/29/2021 Bold 3/20/2021 Buddy Revised Name 4/6/2021 Cake 1/15/2021 Cedar 7/22/2021 Cid 5/4/2021 Coat 4/21/2021 Cure 17.0 Chester Pimn Size 5.5 14.5 3.0 11.5 15.5 4.0 10.6 Revised 2/6/2021 1/15/2021 7/17/2021 6/30/2018 3/18/2021 Name Daze Dell Dude Dot Dune Pfm 5.7 3.0 8.9 10.1 Digby Size 14.3 17.0 11.1 15.3 10.2 Revised Name 3/17/2021 Eat 5/24/2016 Ebb 9/10/2021 Echo 6/11/2021 Edge 6/17/2021 Egg Ptmn 5.7 3.0 8.0 Erie Size 14.3 17.0 12.0 15.2 11.0 Revised Name 3/17/2021 Fast 5/24/2016 Feat 6/11/2022 Fist 3/6/2021 Foam 5/11/2021 Fume Pfmn 5.6 3.0 9.0 9.5 4.0 Ferris Size 14.4 17.0 11.0 15.5 10.6 Revised 3/5/2021 5/24/2016 10/13/2021 2/17/2021 4/1/2021 4.7 CAPSTONEO COURIER Page 11 HUMAN RESOURCES SUMMARY Digby 840 Needed Complement Complement 1st Shift Complement 2nd Shift Complement Andrews 973 973 882 91 Baldwin 653 653 584 69 Chester 701 701 640 61 Erie 710 710 641 840 765 75 Ferris 751 751 694 57 Overtime Tumover Rate New Employees Separated Employees Recruiting Spend Training Hours Productivity Index 0.0% 10.0% 370 0 0.1% 10.0% 65 47 $0 0.0% 10.0% 71 D $0 0 100.0% 0.0% 10.0% 224 0 SO 0 100.0% 0.0% 100% 81 0 $0 0 100.0% 0.1% 100% 126 D $0 0 100.0% $0 100.0% 100.0% Recruiting Cost Separation Cost Training Cost Total HR Admin Cost $370 $0 $0 $370 $65 $235 $0 $300 $71 $0 SO $71 5224 SO SO $224 $81 $0 $0 $81 $126 $0 $0 $126 Labor Contract Next Year Wages Benefits Profit Sharing Annual Raise $22.05 2,500 $22.05 2,500 2.0% 5.0% $22.05 2,500 $22.05 2,500 2.0% 5.0% $22.05 2.500 20% $22.05 2,500 2.0% 5.0% 20% 5.0% 5.0% 5.0% Starting Negotiation Position Wages Benefits Profit Sharing Annual Raise Ceiling Negotiation Position Wages Benefits Profit Sharing Annual Raise Adjusted Labor Demands Wages Benefits Profit Sharing Annual Raise Strike Days TQM SUMMARY Baldwin Digby Erie Fons $0 SO $0 SO $0 $0 $0 888888 888888 888888 888888 $0 $0 $0 $0 Process Mgt Budgets Last Year CPI Systems Vendor Quality Initiative Training Channel Support Systems Concurrent Engineering UNEP Green Programs TOM Budgets Last Year Benchmarking Quality Function Deployment Effort CCE6 Sigma Training GEMI TOEM Sustainability Initiatives Total Expenditures Cumulative impacts Material Cost Reduction Labor Cost Reduction Reduction R&D Cycle Time Reduction Admin Costs Demand increase CAPSTONEO COURIER 88888 88888 $0 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.005 0.00% 0.00% 0.00% 0.00% 0.00% Page 12 Top CAPSTONE COURIER Ethics Report Round: 1 D 31, 2011 Other (Fees, Writeotts, etc.) Demand Factor Material Cost Impact Admin Cost Impact Productivity Impact Awareness Impact Accessibility Impact ETHICS SUMMARY The actual dollar impact Example, $120 means Other increased by $120. The % of normal. 98% means demand fell 2%. The % of normal. 104% means materal 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 1.06. 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 Erle Femis 100% Total Other (Fees, Writeoffs, etc.) Demand Factor Material Cost Impact Admin Cost Impact Productivity Impact Awareness Impact Accessibility Impact CAPSTONEO COURIER $0 100% 100% 100% 100% 100% 100% $0 100% 100% 100% 100% 100% 100% SO 100% 100% 100% 100% 100% $0 100% 100% 100% 100% 100% 100% $0 100% 100% 100% 100% 100% 100% SO 100% 100% 100% 100% 100% 100% $0 100N 100% 100% 100% 100% 100% Page 13 Selected Financial Statistics ROS Asset Turnover ROA Leverage (Assets/Equity) ROE Emergency Loan Sales EBIT Profits Cumulative Profit SG&A / Sales Contrib. Margin% Andrews -1.5% 0.78 -1.2% 2.5 2.9% $22,266,485 $114,687,017 $8,103,352 ($1.696,282) $2,493.225 13.1% 29.0% Baldwin 0.3% 0.90 0.3% 22 0.6% $0 $121,000,681 $8,768.000 $386.454 $4,574,961 17.1% 33.1% Chester -6.2% 0.80 -5.0% 2.6 -12.7% $11.995.945 $93,751,869 ($1,006,726) ($5,792,888) ($1.604,380) 17.5% 28.8% Digby 3.4% 1.01 3.5% 2.1 7.4% $0 $137,678,275 $14,901,144 $4,715,484 $8,903.992 11.4% 30.1% Erie 3.7% 1.18 4.4% 1.9 8.3% $0 $123,423.705 $12,761,660 $4,608,479 $8,796,986 15.3% 32.0% Ferris 4.1% 0.97 4.0% 2.1 8.3% $0 $122,699,701 $15,316.742 $5,079,911 $9,268.418 13.0% 340% Percent of Sales $ Market Share Profit O Other O SGA Depr Var Costs 100% 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% Andrews 16.08 % Baldwin 16.96 % Chester 13.14 % Digby 19.3 % Erie 17.3 % Ferris 17.2 % Andrews Chester Digby Erie Ferris Top CAPSTONE Round: 1 Stocks & Bonds COURIER December 31, 2021 Company Andrews Baldwin Chester Digby Erie Ferris Close $19.17 $32.52 $13.90 $39.71 $39.42 $40.33 Change ($15.08) ($1.74) ($20.35) $5.45 $5.17 56.08 Stock Market Summary Shares MarketCap (SM) Book Value Per Share 2,332,811 545 $24.71 2.399,957 578 $25.85 2,099.989 $21.70 2.321.133 $92 $27.43 2.087.582 $82 $26.61 2.259.213 591 $27.25 EPS (50.73) $0.16 (52.76) $2.03 $2.21 $2.25 Dividend $0.00 $0.00 $0.00 $0.00 $0.00 $0.15 Yield 0.0% 0.0% 0.0% 0.0% 0.0% PIE 26.4 200.7 -5.0 19.5 17.9 17.9 Closing Stock Price $60 $50 Andrews Baldwin Chester Digby Erie Ferris $40 $30 $20 S10 SO 2020 2021 2022 2023 2024 2025 2026 2027 2028 Bond Market Summary Series Face Yield Close$ S&P Company Andrews 11.052022 12.552024 14.052006 11.352031 $6.950.000 $13.900.000 $20.850.000 $16.000.000 11.256 12.6% 13.4% 12.36 98.40 99.29 104 24 91.80 8888 88888 Baldwin 11.052022 12.552024 14.02026 11.352031 $6.950.000 $13.900.000 $20.850.000 $18.994.000 11.16 12.4% 13.2% 11.9% 98.93 100.72 106.46 94.96 Chester 11.092022 12.552024 14.02026 11.352031 $6.950.000 $13.900.000 $20.850.000 $5,400,000 11.296 12.8% 13.4% 12.396 98.40 99.29 104.24 91.80 8888 8888 Digby 11.052022 12 552024 14.092026 11 352031 $6.950.000 $13.900.000 $20.850.000 $10.500.000 11.1% 12.4% 13.1% 11.8% 99.02 100.96 106.83 95.50 Eric 11.082022 12 552024 14.052026 11.352031 $6.950.000 $13.900.000 $20 850 000 $500,000 11.0% 12.296 12.8% 11.4% 99.54 102.67 109.51 99.42 BB Ferris B 11.092092 12.552024 14.052026 11.352031 $6.950.000 $13.900.000 $20.850.000 $17.000.000 11.1% 12.3% 13.0% 11.7% 99.20 101.44 107.59 96.50 B B Next Year's Prime Rate 7.50% ICAPSTONEUROTRIER Page 21 CAPSTONE Financial Summary COURIER Round: 1 December 31, 2021 Andrews Baldwin Chester Digby Erle Ferris ($1,695) $386 54.715 $4,600 $5,080 ($5.793) $9 247 $105 $8,813 $0 $9,000 $0 $9.720 SO $7,760 $0 $9,120 $0 $2,490 ($34,197) ($1,119) ($25,700) (5640) $8,617 ($1.638) $15,726 $5,508 ($6,818) 5602 $2.850 $4.954 $1.878 ($8,667) $12.801 (599) $4.483 ($1,837) $14,915 ($147) (54.433) (52.450) $7,169 (527 400) (532.2001 (527,106) ($32,000) ($9,420) (523.000) Cash Flow Statement Survey Cash flows from operating activities Net Income (Loss) Adjustment for non-cash items: Depreciation Extraordinary gains losses/writeo's Changes in current assets and liabilities: Accounts payable Inventory Accounts receivable Net cash from operations Cash flows from Investing activities Plant improvements (net) Cash flows from financing activities Dividends paid Sales of common stock Purchase of common stock Cash from long term debt issued Earty retirement of long term debt Retirement of current debt Cash from current debt borrowing Cash from emergency loan Net cash from financing activities Net change in cash position Balance Sheet Survey Cash Accounts Receivable Inventory Total Current Assets Plant and equipment Accumulated Depreciation Total Fixed Assets $0 $11,400 $0 $16,000 $0 $0 $0 $22,266 $0 $13,700 $0 $18,994 $0 $0 $6,000 $0 SO $3.425 SO $5,400 SO SO SO $11.996 SO $11.000 SO $10.500 SO SO $9.000 SO $0 $3,000 $0 $500 SO SO $500 $0 ($339) $8,879 $0 $17,000 SO $0 $0 SO $49,666 $38,694 $20.821 $30.500 $4,000 $25,540 ($3,434) Andrews $0 $9,426 $42,814 $52,241 $22,220 Baldwin $25,654 $9,945 $0 $35,599 ($3,434) Chester SO 57.706 $15.435 $23.141 $11,101 Digby $14.535 $16.974 $6.739 $38.248 $9.495 Eric $12.929 $10,144 $4, 135 $27,208 $9,709 Ferris $13,143 $10,757 $13,051 $36,951 $141,200 ($46,747) $94,453 $146,000 (546,933) $99,067 $138,700 (545,080) $93.620 $145.800 ($47,653) $98.147 $123,220 (545,693) $77,527 $104,734 $136,800 (547053) $89,747 Total Assets $146,604 $134,666 $116.761 $136,395 $126,698 $9,081 $22,266 $31,347 $5,944 $6,000 $11,944 $12.091 $11.996 $24.087 $11.538 $9.000 $20.538 $6,484 $500 $6,984 $6,436 $0 $6,436 $57,700 $89,047 $60,694 $72,638 $47.100 $71.187 $52.200 $72.738 Accounts Payable Current Debt Total Current Liabilities Long Term Debit Total Liabilities Common Stock Retained Earnings Total Equity Total Liabilities & Owners' Equity $42.200 $49.184 $58,700 $65,136 $29,760 $27,887 $57,647 $32,060 $29,969 $62,028 $21,785 $23,789 $45 574 $29 350 $34.298 $63.657 $21,360 $34.191 $56,560 $27,239 $34,323 $61,562 $146,604 $134,666 $116,761 $136,395 $104,734 $126,608 Income Statement Survey Sales Variable Costs (Labor. Material, Carry) Contribution Margin Depreciation SGA (R&D Promo, Sales, Admin) Other (Fees, Writeoffs, TOM, Bonuses) EBIT Interest (Short term, Long term) Tas Profit Sharing Net Profit CAPSTONEO COURIER Andrews $114,687 $81,424 $33,263 $8,813 $14,976 $1,370 $8,103 $10,711 (5913) SO ($1,695) Baldwin $121,001 $80,931 $40,070 $9,000 $20,667 $1,635 $8,758 $8,161 $212 $8 $386 Chester $93.752 568.588 $25,164 59.247 $16,377 5546 ($1,006) $7.906 ($3,119) Digby $137,678 596 270 541408 $9.720 $15.712 $1.075 $14.901 $7.499 $2.591 Erle $123,424 $83,869 $39,565 $7,760 $18,858 $175 $12,762 $5,527 $2,532 $94 $4,608 Ferris $122,700 $81,028 $41,672 $9,120 $15,941 $1.294 $15,317 $7,342 $2,791 $104 $5,080 Page 3 ($5,793) 54.715 Production vs Capacity Andrews Baldwin Chester Digby Erie Ferris 0 500 1,000 1,500 4,000 4,500 5,000 5.500 2.000 2,500 Capacity 3.000 3,500 Production Production Information Primary Segment Units Sold Size Coord Age Dec 31 Revision Date 2nd Shift & Contr. Over- Marg time Auto mation Capacity Next Next Round Round Pim Coord Material Cost Name Labor Cost tory Plant Ul. Price MTBF Trad 11% Low Able Acre Adam A Agape Ally High Pfmn Size 1,352 1.236 451 520 361 0 817 586 371 127 281 0 4/8/2021 7/2/2021 5/16/2021 1/29/2021 3/20/2021 2/24/2022 2.4 3.0 1.7 3.5 22 0.0 17850 14800 24000 27000 19000 0 5.1 25 8.5 9.4 4.0 0.0 14.5 $28.00 $10.55 17.5 $22.75 $6.78 11.6 $39.99 $15.60 15.5 $33.99 $15.41 10.6 $34.99 $12.87 0.0 $0.00 $0.00 $8.22 $7.43 $8.97 $8.97 $8.97 $0.00 27% 32 32% 25% 31% 0% 0% 0% 0% 5.0 7.0 3.0 3.0 3.0 1.800 1400 900 600 600 500 110% 127% 88% 95% 97% 0% 3.0 0% 56% 133% Baker Bead Bid Bold Buddy BOOM Trad Low High Pimn Size 1.196 1,903 418 432 416 0 0 0 0 0 0 4/6/2021 1/15/2021 7/22/2021 5/4/2021 4/21/2021 2/3/2022 2.4 5.6 1.6 2.1 2.1 0.0 17500 13000 23000 27000 19000 0 5.8 3.0 8.8 9.8 14.2 17.0 11.4 15.2 10.5 0.0 $29.50 $10.95 $21.00 $6.75 $39.50 $15.56 $34.50 $15.77 $34.50 $13.02 $0.00 $0.00 $7.85 $7.54 $8.97 $8.97 $8.97 $0.00 35% 31% 38% 28% 0% 0% 0% 5.0 6.0 4.0 4.0 4.0 4.0 1.800 1.400 900 600 600 500 59% 59% 0% 0.0 0% 0% 4.0 1.800 664 0 5.5 3.0 30% 1.800 Cake Cedar Cid Coat Cure Trad Low High Pfmn Size 631 1.716 418 365 413 2/6/2021 1/15/2021 7/17/2021 6/30/2018 3/18/2021 4.1 5.6 1.6 3.5 22 15000 13000 23000 25000 19000 14.5 $27.50 17.0 $21.00 11.5 $38.00 15.5 $31.50 10.6 $31.50 $9.90 $6.75 $15.56 $14.81 $12.87 $8.44 $8.02 $9.54 $9.54 $9.54 23% 28% 34% 18% 28% 0% 118 0 61% 120% 44% 90% 78% 5.0 3.0 3.0 9.4 4.0 850 450 450 0% #666666666666666666666666666666 5.7 3.0 32% 26% 0% 37% Daze Del Dude Dot Dune Trad Low High Pimn Size 1,631 1,893 555 499 410 0 31 110 136 3/17/2021 5/24/2016 9/10/2021 6/11/2021 6/17/2021 2.4 5.6 1.5 2.0 2.1 17500 14000 23000 27000 19000 14.3 $28.25 $10.85 17.0 $20.49 $7.05 11.1 $38.99 $15.76 15.3 $3449 $15.93 10.2 $33.99 $13.25 $8.04 $7.77 $9.10 $9.19 $9.19 5.0 7.5 3.0 3.0 3.0 1.800 1,700 900 600 600 81% 132 61% 10.1 26% 31% 0% 89% 81% 33% 17.0 3256 Eat Ebb Echo Edge Trad Low High Pfmn Size 1,536 1,899 405 345 343 0 0 0 170 0 0 0 3/17/2021 5/24/2016 6/11/2022 3/6/2021 5/11/2021 4/1/2022 2.4 5.6 2.7 22 2.1 0.0 17500 14000 23000 25000 19000 D 5.7 3.0 8.0 9.4 4.7 0.0 14.3 $28.50 $21.90 12.0 $38.00 15.2 $33 00 11.0 $33.00 0.0 $0.00 $10.85 $7.05 $14.34 $14.91 $12.82 $0.00 $7.85 $7.54 $8.97 $8.97 $8.97 $0.00 4.0 5.0 3.0 3.0 3.0 4.0 0% 1.800 1,500 900 600 600 310 75% 133% 59% 45% 47% 0% 599 26% 33% 0% Edt 0% Fast Trad 36% Feat 1,462 1.623 LOW 5.6 3.0 4.0 70 3456 0% 29% Fist Foam High Pimn Size 16 2 144 193 205 3/5/2021 5/24/2016 10/13/2021 2/17/2021 4/1/2021 2.5 5.6 1.5 22 22 17500 14000 23000 25000 18000 14.4 $29.40 $10.75 17.0 $22.40 $7.05 11.0 $39.98 $15.86 15.5 $34.98 $14.88 10.6 $34.90 $12.57 $7.83 $7.42 $8.95 $8.96 $8.96 36% 26% 1.800 1.500 900 600 600 72% 128% 55% 76% 76% 0% 4.0 Fume 341 314 4.0 CAPSTONE Traditional Market Segment Analysis Round: 1 December 31, 2021 Accessibility Traditional Andrews Baldwin Chester Digby Traditional Statistics Total Industry Unit Demand 8,067 Actual Industry Unt Sales 8,067 Segment of Total Industry 31.4% Next Year's Segment Growth Rate Traditional Customer Buying Criteria Expectations Importance Ideal Age = 20 47% 2. Price $19.50 -29.50 23% 3. Ideal Position Pfmn 5.7 Size 14.3 21% Reliability MTBF 14000-19000 9% Perceptual Map for Traditional Segment Perceptual map (at end of this year) Erie Ferris 1. Age 0% 20% 40% 60% 80% 100% Actual vs Potential Market Share 2021 Traditional 20% 15% O milli 10% 5% 0% Actual Potential Perform 12 13 14 15 16 0 2 4 8 8 9 10 Top Products in Traditional Segment Market Units Sold Name Share to Seg Daze 20% 1,579 Eat 18% 1,484 18% 1.417 Able 16% 1,280 Baker 1.145 7% 601 Ebb 101 Del 99 Feat 91 Bead BS Cedar 77 53 CAPSTONEO COURIER Revision Date Stock Out 3/17/2021 3/17/2021 YES 3/5/2021 4/8/2021 4/6/2021 YES 2/5/2021 5/24/2016 5/24/2016 YES 5/24/2016 1/15/2021 YES 1/15/2021 YES 7/2/2021 Pim Coord 5.7 5.7 5.6 5.1 5.8 5.5 3.0 3.0 3.0 3.0 3.0 2.5 Size Coord 14 3 143 14.4 14.5 142 14.5 17.0 17.0 17.0 17.0 17.0 17.5 List Price $28.25 $28.50 $29.49 $28.00 $29.50 $27.50 $21.90 $20.49 $22.49 $21.00 $21.00 $22.75 MTBF 17500 17500 17500 17850 17500 15000 14000 14000 14000 13000 13000 14800 Age Dec.31 2.45 2.44 2.46 2.41 2.42 4.10 5.60 5.50 5.50 5.60 5.60 3.05 Promo Cust. Aware Budget ness $1,500 73% $2.000 82% $1,500 73% $1,000 58% $2.000 82% $1,650 76 $2.000 80% $1,000 56% $2.000 80% $2,000 80% $1,650 74% $1,000 56% Sales Oust Access- Dec. Oust Budget ibility Survey $1,700 63% 41 $2.000 67% 43 $1,500 36 $1,400 58% 34 $2,000 67% 41 $1,850 66% 10 $2,000 67% 1 $1,500 63% 1 $2.000 63% 1 $2,000 67% 1 $1,800 1 $1,300 58% Page YES Acre CAPSTONE Low End Market Segment Analysis Round 1 December 31, 2021 Accessibility Low End Andrews Baldwin Chester Digby Erie Low End Statistics Total Industry Unit Demand 10,009 Actual Industry Unt Sales 10,000 Segment of Total Industry 39.0% Next Year's Segment Growth Rate 11.7% Low End Customer Buying Criteria Expectations Importance 1. Price $14.50 -24.50 2. Age Ideal Age = 7.0 3. Ideal Position Pimn 2.2 Size 17.8 16% Reliability MTBF 12000-17000 7% Perceptual Map for Low End Segment Perceptual map at end of this year) Ferris 0% 20% 40% 60% 80% 100% Actual vs Potential Market Share 2021 Low End 18% 16% 14% 12% 10% 8% 6% 4% 2% 0% 10 Andrews O Actual Potential Parmande 18 20 Market Units Sold Name Share to Seg Bead 18% 1,818 Ebb 18% 1,790 Del 18% 1.794 Feat 17% 1,732 Cedar 16% 1,538 12% 1,182 Cake 22 Able 0% 21 0% 2 CAPSTONEO COURIER 5.60 Top Products in Low End Segment Pimn Size List Age Promo Cust. Aware- Coord Coord Price MTBF Dec.31 Budget ness 3.0 17.0 $21.00 13000 5.60 $2,000 80% 3.0 17.0 $21.90 14000 5.60 $2.000 80% 3.0 17.0 $20.49 14000 $1,000 56% 3.0 17.0 $22.49 14000 5.60 $2,000 80% 3.0 17.0 $21.00 13000 5.50 $1,650 74% 2.5 17.5 $22.75 14800 3.05 $1,000 56% 5.5 14.5 $27.50 15000 4.10 $1,650 76% 5.1 14.5 $28.00 17850 2.41 $1,000 58% 5.7 14.3 $28.25 17500 2.45 $1,500 73% Revision Date Stock Out 1/15/2021 YES 5/24/2016 YES 5/24/2016 YES 5/24/2016 1/15/2021 YES 7/2/2021 2/5/2021 4/8/2021 3/17/2021 Sales Cust. Access. Dec. Cust Budget ibility Survey $2,000 49% 20 $2.000 49% 18 $1,500 19 $2.000 49% 16 $1,800 19 $1,300 39% 9 $1,850 1 $1,400 0 $1,700 42% 0 Page 6 Acre Daze CAPSTONE High End Market Segment Analysis COURIER Round: 1 December 31, 2021 Accessibility High End Andrews Baldwin High End Statistics Total Industry Unit Demand Actual Industry Unt Sales Segment of Total Industry Next Year's Segment Growth Rate 2,967 2,967 11.6% 16.2% Chester Digby Erie Ferris 1. 2. 3. High End Customer Buying Criteria Expectations Importance Ideal Position Ptmn 9.8 Size 10.2 Age Ideal Age = 0.0 29% Reliability MTBF 20000-25000 19% Price $29.50 -39.50 9% Perceptual Map for High End Segment Perceptual map at end of this year) 0% 20% 40% 60% 80% 100% Actual vs Potential Market Share 2021 High End Baker 20% 18% 16% 14% 12% 10% 8% 10 6% 4% 2% 0% 2 Paris O Actual Potential 0 14 Survey $1.500 Market Units Sold Name Share to Seg Dode 19% 555 Adam 16% 461 Cid 14% 418 Bid 14% 418 Echo 406 Fist 13% 392 Edge 65 Bold 39 Foam 30 Coat 1% 27 Baker 1% 25 AR 23 CAPSTONEO COURIER Top Products in High End Segment Revision Pim Size List Age Promo Cust. Aware- Date Stock Out Coord Coord Price MTBF Dec.31 Budget ness 9/10/2021 8.9 11.1 $38.99 23000 1.50 58% 5/16/2021 8.5 11.6 $39.99 24000 1.66 $1,000 54% 7/17/2021 YES 8.9 11.5 $38.00 23000 1.58 $1,600 71% 7/22/2021 YES B.B 11.4 $39.50 23000 1.57 $1,500 68% 6/11/2022 B.D 12.0 23000 2.70 $2.000 10/13/2021 9.0 11.0 $39.98 1.45 $1,200 60% 3/5/2021 YES 152 $33.00 25000 2.16 $775 45% 5/4/2021 YES 9.8 152 $34.50 27000 2.08 $1,500 56% 2/17/2021 9.5 15.5 $34.98 25000 2.18 $1,000 52% 6/30/2018 15.5 $31.50 25000 3.50 $900 4/6/2021 YES 5.8 142 $29.50 17500 2.42 $2.000 82% 1/29/2021 15.5 $33.99 27000 3.50 $1,000 52% 23000 Sales Oust Access- Dec. Oust Budget ibility $1,700 $1,000 44% 15 $1,800 57% 24 $1,500 22 $2,000 10 $1,200 23 $785 2 $1,500 56% 1 $1,100 0 $1,000 57% 0 $2.000 0 $1,300 44% 0 Page 7 CAPSTONE Performance Market Segment Analysis COURIER Round: 1 December 31, 2021 Accessibility Performance Andrews Baldwin Chester Digby Erie Performance Statistics Total Industry Unit Demand 2,294 Actual Industry Unit Sales 2,294 Segment of Total Industry 8.9% Next Year's Segment Growth Rate 19.8% Performance Customer Buying Criteria Expectations Importance 1. Reliability MTBF 22000-27000 Ideal Position Ptmn 10.4 Size 15.3 3. Price $24.50 - 34.50 19% Age Ideal Age 10 9% Perceptual Map for Performance Segment Perceptual map at end of this year) Ferris 0% 20% 40% 60% 80% 100% Actual vs Potential Market Share 2021 Performance 20% 15% 10% 5% 0% 0 Actual Potential Part 16 0 12 20 Bold Market Units Said Name Share to Seg AR 22% 496 Dot 21% 478 393 Coat 15% 336 Foam 14% 311 Edge 274 Daze 0% Eat 0% Baker 0% Fast 0% CAPSTONEO COURIER Top Products in Performance Segment Revision Pimn Size List Age Promo Cust. Aware- Date Stock Out Coord Coord Price MTBF Dec.31 Budget 1/29/2021 9.4 15.5 $33.99 27000 3.50 $1,000 52% 6/11/2021 10.1 15.3 $34.49 27000 2.03 $900 49% 5/4/2021 YES 9.B 152 $34.50 27000 2.08 $1,500 66% 6/30/2018 9.4 15.5 $31.50 25000 3.50 $900 49% 2/17/2021 9.5 15.5 $34.98 25000 2.18 $1,000 52% 3/5/2021 YES 9.4 15.2 $33.00 25000 2.16 $775 45% 3/17/2021 5.7 14.3 $28.25 17500 2.45 $1,500 73% 3/17/2021 YES 5.7 143 $28.50 17500 2.44 $2.000 82% 4/5/2021 YES 5.B $29.50 17500 $2.000 82% 3/5/2021 5.6 14.4 $29.49 17500 2.46 $1,500 73% Sales Oust Access- Dec. Oust Budget ibility Survey $1,300 37% 27 $1,300 37% 34 $1,500 41% 36 $1,000 33% 18 $1,100 33% 16 $785 30% 18 $1,700 37% 0 $2.000 30% 0 $2,000 41% 0 $1,500 33% Page 8 1296 1 142 242 Top CAPSTONE Size Market Segment Analysis Round: 1 December 31, 2021 Accessibility Size Andrews Baldwin Size Statistics Total Industry Unit Demand Actual Industry Unt Sales Segment of Total Industry Next Year's Segment Growth Rate 2,347 2,347 9.1% Chester 18.3% Digby Erie Ferris 2. 3. 4. Size Customer Buying Criteria Expectations Importance Ideal Position Pimn 4.7 Size 9.6 Age Ideal Age = 1.5 29% Reliability MTBF 16000-21000 19% Price $24.50 - 34.50 9% Perceptual Map for Size Segment Perceptual map at end of this year 0% 20% 40% 60% 80% 100% Actual vs Potential Market Share 2021 Size 20% 15% Illu 10% 5% 0% Ferris 2 0 Actual Potential Performand 16 17 18 20 0 10 12 14 $1,500 412 10.5 2.19 Market Units Sold Name Share to Seg Buddy 18% 414 Cure Dune 17% 409 Agape 15% 360 Fume 13% 313 Egg 12% 288 Able 296 37 Daze 1% 29 Eat 28 Fast 1% 25 Baker 156 25 Cake 0% 7 CAPSTONEO COURIER Revision Date Stock Out 4/21/2021 YES 3/18/2021 YES 6/17/2021 3/20/2021 4/1/2021 5/11/2021 YES 4/8/2021 3/17/2021 3/17/2021 YES 3/5/2021 4/5/2021 YES 2/5/2021 Top Products in Size Segment Pim Size List Age Coord Coord Price MTBF Dec.31 4.3 10.5 $34.50 19000 2.15 4.0 $31.50 19000 102 $33.99 19000 2.07 4.0 10.6 $34.99 19000 2.19 4.0 106 $34.98 18000 2.17 4.7 11.0 $33.00 19000 2.12 5.1 14.5 $28.00 17850 2.41 5.7 $28.25 17500 2.45 5.7 14.3 $28.50 17500 2.44 5.6 14.4 $29.49 17500 2.46 5.8 142 $29.50 17500 2.42 5.5 145 $27.50 15000 4.10 Promo Cust. Aware- Budget ness 66% $1,000 $800 $1,000 52% $1,000 52% $800 $1,000 58% $1,500 $2,000 82% $1,500 73% $2,000 82% $1,650 76% Sales Cust. Access- Dec. Cust Budget ibility Survey $1,500 49% 27 $1,500 49% 22 $800 38% 28 $1,350 43% 18 $1,100 40% 15 $800 39% 17 $1,400 43% 1 $1,700 391 $2.000 39% $1,500 40% 1 $2,000 1 $1,850 49% 0 Page 9 1 1 CAPSTONE Market Share Report COURIER Round: 1 December 31, 2021 Units Sold vs Demand Chart Market Share 10,000 20% 8,000 15% Ilos anche 6,000 10% 4,000 5% 0% 2,000 O Trad Low High Pfmn Size Industry Unit Sales Total Unit Demand Trad Low O High Pfmn Size Size Total 25 684 100.0% 4.9% 4.1% 1.6% 1.9% 1.36 13.8% 5.5% 8.0% 1.9% 2.1% 1.8% 19.3% Total 25,684 Units Demanded 100.0% % of Market 5.3% Able 4.8% Acre 1.8% Adam 2.0% AL 1.4% Agape 15.3% Total 4.7% Baker 7.4% Bead 1.6% Bild 1.7% Bold 1.6% Buddy 17.0% Total 2.5% Cake 6.7% Cedar 1.6% Cid 1.4% 1.6% Cure 13.8% Total 6.3% Daze 7.4% Del 2.2% Dole 1.9% 1.6% Dune 19.4% Total 6.0% 7.4% Ebb 1.6% Echo 1.3% Edge 1.3% E9g 17.6% Total Actual Market Share in Units Trad Low High Ptmn Size Industry Unit Sales 8,067 10.009 2.967 2.294 2.347 of Market 31.4% 39.0% 11.6% 8.9% 9.1% Able 16.0% 0.2% 0.2% 0.0% 1.6% Acre 0.7% 11.8% Adam 15.6% lat 0.8% 21.6% Agape 0.0% 15.3% Total 16.6% 12.0% 16.5% 21.6% 16.9% Baker 14.2% 0.8% 0.1% 1.1% Bead 1.1% 18.296 Bid 14.1% Bold 1.3% 17.1% Buddy 0.1% 17.6% Total 15.3% 18.2% 16.3% 17.2% 18.7% Cake 7.5% 0.2% 0.0% 0.0% 0.3% Cedar 16.4% old 14.1% Coat 0.0% 0.9% 14.7% Cure OON 17.6% Total 16.6% 15.1% 14.7% 17.8% Daze 19.6% 0.0% 0.7% 0.1% 1.2% Dell 1.2% 17.9% pixie 18.7% pot 0.7% 20.9% pune 0.0% 17.4% Total 20.8% 17.9% 20.1% 20.9% 18.7% Eat 18.4% 0.0% 0.7% 0.1% 1.296 Ebb 1.3% 18.0% Echo 13.6% Edge 0.1% 2.2% 11.9% Egg 0.5% 0.5% 12.3% Total 20.2% 18.0% 17.1% 12.0% 13.5% Fast 17.6% 0.7% 0.1% 1.1% Feat 1.1% 17.3% Fist 13.2% Foam 1.0 13.6% Fume 0.0% 13.3% Total 18.7% 17.3% 14.9% 13.6% 14.4% CAPSTONEO COURIER Potential Market Share in Units Trad Low High Pimn 8,067 10,009 2.967 2,294 2.347 31.4% 39.0% 11.6% 8.9% 9.1% 15.0% 0.2% 0.2% 1.5% 0.7% 10.0% 13.8% 0.7% 20.0% 14.6% 15.7% 10.2% 14.7% 20.1% 16.1% 16.8% 0.9% 0.1% 1.2% 1.1% 19.5% 16.7% 1.6% 21.5% 0.1% 19.5% 17.9% 19.5% 19.2% 21.5% 20.7% 7.2% 0.2% 0.3% 1.1% 18.5% 17.8% 0.9% 18.1% 8.2% 18.7% 18.7% 13.6% 18.4% 18.4% 0.6% 0.1% 1.2% 1.3% 19.2% 16.5% 0.7% 18.9% 16.3% 19.7% 19.2% 17.9% 19.0% 17.5% 19.0% 0.7% 0.1% 1.2% 1.2% 17.296 12.5% 0.1% 2.4% 13.2% 0.5% 0.5% 12.4% 20.8% 17.2% 16.1% 13.3% 13.6% 1.0% Coat 2.36 7.5% 2.1% 1.3% 1.7% 14.9% 6.0% 7.9% 1.9% 1.8% 1.5% 19.0% pet 7.1% 1.4% 1.5% 1.3% 17.5% 0.6% 1.0% 16.5% 1.1% 15.3% 5.7% 7.1% 1.5% 1.3% 1.2% 16.9% Fast Feat Fist Foam Fume Total 11.8% 1.0% 12.6% 5.4% 6.3% 1.4% 1.29% 1.2% 15.4% Page 10 17.6% 15.3% 13.4% 12.6% 12.7% 13.7% CAPSTONE Perceptual Map COURIR Round: 1 December 31, 2021 Perceptual Map for All Segments Perceptual map (at end of this year) Size 20 191 181 Acre 171 16 Edot 14 13 121 Echo Adon Dixte 181 Egg pone 10 9 8 7 6 5 4 3 2 1 Performance 10 11 12 13 14 15 16 17 18 19 20 0 4 6 8 N Andrews Ptmn Size 5.1 14.5 2.5 8.5 11.6 9.4 15.5 4.0 10.6 175 Name Able Acre Adam Att | Agape Baldwin Pfmn Size 5.B 14.2 3.0 17.0 B.B 11.4 15.2 4.3 10.5 Revised Name 4/8/2021 Baker 7/2/2021 Bead 5/16/2021 Bid 1/29/2021 Bold 3/20/2021 Buddy Revised Name 4/6/2021 Cake 1/15/2021 Cedar 7/22/2021 Cid 5/4/2021 Coat 4/21/2021 Cure 17.0 Chester Pimn Size 5.5 14.5 3.0 11.5 15.5 4.0 10.6 Revised 2/6/2021 1/15/2021 7/17/2021 6/30/2018 3/18/2021 Name Daze Dell Dude Dot Dune Pfm 5.7 3.0 8.9 10.1 Digby Size 14.3 17.0 11.1 15.3 10.2 Revised Name 3/17/2021 Eat 5/24/2016 Ebb 9/10/2021 Echo 6/11/2021 Edge 6/17/2021 Egg Ptmn 5.7 3.0 8.0 Erie Size 14.3 17.0 12.0 15.2 11.0 Revised Name 3/17/2021 Fast 5/24/2016 Feat 6/11/2022 Fist 3/6/2021 Foam 5/11/2021 Fume Pfmn 5.6 3.0 9.0 9.5 4.0 Ferris Size 14.4 17.0 11.0 15.5 10.6 Revised 3/5/2021 5/24/2016 10/13/2021 2/17/2021 4/1/2021 4.7 CAPSTONEO COURIER Page 11 HUMAN RESOURCES SUMMARY Digby 840 Needed Complement Complement 1st Shift Complement 2nd Shift Complement Andrews 973 973 882 91 Baldwin 653 653 584 69 Chester 701 701 640 61 Erie 710 710 641 840 765 75 Ferris 751 751 694 57 Overtime Tumover Rate New Employees Separated Employees Recruiting Spend Training Hours Productivity Index 0.0% 10.0% 370 0 0.1% 10.0% 65 47 $0 0.0% 10.0% 71 D $0 0 100.0% 0.0% 10.0% 224 0 SO 0 100.0% 0.0% 100% 81 0 $0 0 100.0% 0.1% 100% 126 D $0 0 100.0% $0 100.0% 100.0% Recruiting Cost Separation Cost Training Cost Total HR Admin Cost $370 $0 $0 $370 $65 $235 $0 $300 $71 $0 SO $71 5224 SO SO $224 $81 $0 $0 $81 $126 $0 $0 $126 Labor Contract Next Year Wages Benefits Profit Sharing Annual Raise $22.05 2,500 $22.05 2,500 2.0% 5.0% $22.05 2,500 $22.05 2,500 2.0% 5.0% $22.05 2.500 20% $22.05 2,500 2.0% 5.0% 20% 5.0% 5.0% 5.0% Starting Negotiation Position Wages Benefits Profit Sharing Annual Raise Ceiling Negotiation Position Wages Benefits Profit Sharing Annual Raise Adjusted Labor Demands Wages Benefits Profit Sharing Annual Raise Strike Days TQM SUMMARY Baldwin Digby Erie Fons $0 SO $0 SO $0 $0 $0 888888 888888 888888 888888 $0 $0 $0 $0 Process Mgt Budgets Last Year CPI Systems Vendor Quality Initiative Training Channel Support Systems Concurrent Engineering UNEP Green Programs TOM Budgets Last Year Benchmarking Quality Function Deployment Effort CCE6 Sigma Training GEMI TOEM Sustainability Initiatives Total Expenditures Cumulative impacts Material Cost Reduction Labor Cost Reduction Reduction R&D Cycle Time Reduction Admin Costs Demand increase CAPSTONEO COURIER 88888 88888 $0 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.005 0.00% 0.00% 0.00% 0.00% 0.00% Page 12 Top CAPSTONE COURIER Ethics Report Round: 1 D 31, 2011 Other (Fees, Writeotts, etc.) Demand Factor Material Cost Impact Admin Cost Impact Productivity Impact Awareness Impact Accessibility Impact ETHICS SUMMARY The actual dollar impact Example, $120 means Other increased by $120. The % of normal. 98% means demand fell 2%. The % of normal. 104% means materal 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 1.06. 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 Erle Femis 100% Total Other (Fees, Writeoffs, etc.) Demand Factor Material Cost Impact Admin Cost Impact Productivity Impact Awareness Impact Accessibility Impact CAPSTONEO COURIER $0 100% 100% 100% 100% 100% 100% $0 100% 100% 100% 100% 100% 100% SO 100% 100% 100% 100% 100% $0 100% 100% 100% 100% 100% 100% $0 100% 100% 100% 100% 100% 100% SO 100% 100% 100% 100% 100% 100% $0 100N 100% 100% 100% 100% 100% Page 13