Which company has the most efficient SG&A / Sales ratio?

Select: 1

Baldwin

Digby

Chester

Andrews

In the month of March the Chester Corporation received and delivered orders of 163,000 units at a price of $15.00 for revenue of $2.445mil for their product Cake. Chester uses the accrual method of accounting and offers 30 day credit terms. By the end of May Chester had collected payments of $2.445mil for the March deliveries. How much of the collected $2.445mil should Chester show on the March 31st income statement and how much on the May 31st income statement?

Select: 1

$0.807mil in March; $1.638mil in May

$1.222mil in March; $1.222mil in May

$2.445mil in March; $0 in May

$0 in March; $2.445mil in May

Assume Baldwin is producing 920 units of Bead next year. What would Bead's plant utilization be?

Select: 1

112.70%

117.30%

115.00%

198.03%

Assume Digby Corp. is downsizing the size of their workforce by 10% (to the nearest person) next year from various strategic initiatives. Digbyis planning to conduct exit interviews to learn more about how they can improve in processes and increase productivity. The exit interviews are estimated to cost $100 per employee in additional to normal separation costs of $5000. How much will the company pay in separation costs if these exit interviews are implemented next year?

Select: 1

$111,720

$2,441,880

$1,005,480

$271,320

Currently Digby is paying a dividend of $0.64 (per share). If this dividend stayed the same, but the stock price rose by 10% what would be the dividend yield?

Select: 1

1.02%

1.66%

1.27%

78.47%

The Digby's balance sheet has $113,807,000 in equity. Further, the company is expecting $3,000,000 in net income next year. Assuming no dividends are paid and no stock is issued, what would their Book Value be next year?

Select: 1

$18.83

$81.76

$36.32

$37.28

Your Competitive Intelligence team is predicting that the Chester Company will invest in adding capacity to their Cozy product this year. Assume Chester's product Cozy invests in increasing its capacity by 10% this year. Because of this new information, your company anticipates all other products in the Core segment will increase their capacity by the same amount. How much can the industry produce in the Core segment the next year? Consider only products primarily in the Core segment last year. Ignore current inventories. Figures in thousands (000).

Select: 1

3,882

8,059

9,409

8,431

14,124

7,081

5,070

Last year Aft charged $2,946,667 Depreciation on the Income Statement of Andrews. If early this year Aft purchased a new depreciable asset, the effect on Andrews's financial statements would be (all other items remaining equal):

Select: 1

Increase Net Cash from operations

Decrease Net Cash from operations on the Cash Flow Statement

No impact on Net Cash from operations

Just impact the Balance Sheet

Page 1 Front Page Page 2 Stocks & Bonds Page 3 Financial Summary Page 4 Production Analysis Annual Report Andrews Page 5 Thrift Segment Analysis Page 6 Core Segment Analysis Page 7 Nano Segment Analysis Page 8 Elite Segment Analysis Annual Report Baldwin Page 9 Market Share Page 10 Perceptual Map Page 11 HR/TQM Report Annual Report Chester PRINT Annual Report Digby Top " Round: 4 Dec. 31, 2018 Tanihatu Andrews Imanuella Tania Tanihatu Baldwin Student: Imanuella Tania Imanuella Tania Tanihatu Chester Digby Selected Financial Statistics ROS Asset Turnover ROA Leverage (Assets/Equity) ROE Emergency Loan Sales EBIT Profits Cumulative Profit SG&A / Sales Contrib. Margin % COMP-XM INQUIRER Andrews 11.6% 1.35 15.7% 1.6 24.7% $11,867,130 $153,135,292 $32,319,382 $17,778,702 $54,515,562 12.8% 42.5% Baldwin 18.0% 1.43 25.7% 1.7 42.7% $0 $261,094,283 $80,663,821 $47,028,508 $101,612,847 5.4% 42.8% Chester 5.2% 0.70 3.6% 2.4 8.9% $0 $166,978,705 $30,860,921 $8,643,564 $14,973,833 9.7% 42.1% Digby 4.1% 0.78 3.2% 2.3 7.2% $0 $200,001,093 $29,852,354 $8,239,594 $19,217,759 10.9% 38.0% Page 1 Top Stocks & Bonds Round: 4 Imanuella Tania Tanihatu December 31 , 2018 Stock Market Summary Company Andrews Baldwin Chester Digby Close $64.94 $178.38 $36.55 $45.65 Change $6.78 $68.97 $10.34 $7.23 Shares 2,408,932 1,855,522 3,502,081 3,133,033 MarketCap ($M) $156 $331 $128 $143 Book Value $29.88 $59.38 $27.88 $36.32 EPS $7.38 $25.35 $2.47 $2.63 Dividend $10.00 $15.58 $1.69 $0.64 Yield 15.4% 8.7% 4.6% 1.4% P/E 8.8 7.0 14.8 17.4 Bond Market Summary Company Andrews Baldwin Chester Digby Series# Face Yield Close$ S&P 11.2S2021 11.9S2022 10.6S2027 $3,454,575 $7,072,000 $12,200,000 11.4% 11.9% 11.3% 98.55 100.31 93.56 A A A 11.2S2024 11.5S2025 11.7S2026 12.5S2027 $3,058,851 $1,376,019 $17,827,124 $11,255,890 11.6% 11.8% 11.9% 12.2% 96.31 97.27 98.02 102.12 BBB BBB BBB BBB 12.5S2022 12.5S2023 12.5S2024 12.9S2025 13.3S2026 14.1S2027 $14,131,719 $7,975,862 $9,473,322 $14,397,660 $34,636,089 $19,859,381 13.1% 13.3% 13.4% 13.7% 13.9% 14.2% 95.07 94.19 93.42 94.46 95.85 99.51 CC CC CC CC CC CC 12.4S2022 11.9S2024 12.6S2025 13.1S2026 13.8S2027 $3,952,058 $15,600,633 $17,795,619 $36,653,491 $23,318,662 12.9% 12.9% 13.3% 13.5% 13.8% 95.90 92.57 94.82 96.73 100.00 CCC CCC CCC CCC CCC Next Year's Prime Rate 9.00% COMP-XM INQUIRER Page 2 Top Financial Summary Cash Flow Statement Survey Cash flows from operating activities Net Income (Loss) Adjustment for non-cash items: Depreciation Extraordinary gains/losses/writeoffs Changes in current assets and liabilities: Accounts payable Inventory Accounts receivable Net cash from operations Round: 4 December 31, 2018 Imanuella Tania Tanihatu Andrews Baldwin Chester Digby $17,779 $47,029 $8,644 $8,240 $9,579 ($2,808) $10,617 ($166) $18,507 ($817) $18,767 ($687) ($293) $4,782 ($438) $28,600 $1,698 ($1,310) ($4,688) $53,179 ($3,046) $7,410 $284 $30,982 ($1,196) $4,038 ($903) $28,258 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 $5,030 $0 $0 $0 ($24,089) $0 $0 $0 $0 ($21,408) $0 $11,867 ($28,913) $0 ($3,956) $0 ($4,952) ($21,590) $27,068 $0 ($5,918) $0 $0 $0 ($10,135) ($31,912) $32,641 $0 ($2,018) $0 $0 $0 ($9,826) ($30,156) $35,320 $0 Net cash from financing activities ($33,630) ($32,343) ($15,324) ($6,681) $0 $20,836 $15,657 $21,577 Balance Sheet Survey Cash Accounts Receivable Inventory Total Current Assets Andrews $0 $12,586 $22,846 $35,433 Baldwin $52,874 $21,460 $19,888 $94,222 Chester $53,797 $13,724 $8,600 $76,122 Digby $50,495 $16,438 $15,907 $82,841 Plant and equipment Accumulated Depreciation Total Fixed Assets $143,680 ($65,931) $77,749 $159,260 ($70,532) $88,728 $277,608 ($115,732) $161,876 $281,504 ($108,187) $173,317 Total Assets $113,182 $182,950 $237,998 $256,158 Accounts Payable Current Debt Long Term Debt Total Liabilities $6,615 $11,867 $22,727 $41,209 $12,188 $27,068 $33,518 $72,774 $7,248 $32,641 $100,474 $140,363 $9,711 $35,320 $97,320 $142,351 Common Stock Retained Earnings Total Equity $41,242 $30,730 $71,973 $10,120 $100,056 $110,176 $58,548 $39,087 $97,635 $57,821 $55,986 $113,807 Total Liabilities & Owners' Equity $113,182 $182,950 $237,998 $256,158 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 Andrews $153,135 $88,008 $9,579 $19,538 $3,692 $32,319 $4,409 $9,769 $363 $17,779 Baldwin $261,094 $149,368 $10,617 $14,228 $6,217 $80,664 $6,836 $25,840 $960 $47,029 Chester $166,979 $96,631 $18,507 $16,144 $4,835 $30,861 $17,292 $4,749 $176 $8,644 Digby $200,001 $124,097 $18,767 $21,824 $5,460 $29,852 $16,917 $4,527 $168 $8,240 Net change in cash position COMP-XM INQUIRER Page 3 Top Production Analysis Round: 4 December 31, 2018 Imanuella Tania Tanihatu Production Information Name Primary Segment Units Sold Unit Inven tory Revision Date Age Dec.31 MTBF Pfmn Coord Size Coord Price Material Cost Labor Cost 2nd Shift & Contr. OverMarg. time Auto mation Capacity Next Next Round Round Plant Utiliz. Aft Able Acre Adam Acre-1 Adamne Core Nano Elite Thrift Elite Thrift 1,104 954 863 689 543 792 40 301 164 0 709 0 8/11/2018 9/25/2018 10/13/2018 5/14/2018 2/25/2018 4/11/2018 1.4 1.3 1.6 3.2 2.1 1.2 22000 20000 20000 20000 20000 20000 10.5 12.4 15.3 7.0 14.2 7.5 9.6 4.8 7.7 13.1 8.5 12.6 $29.50 $39.50 $40.00 $15.50 $41.00 $19.50 $9.53 $11.35 $11.35 $6.61 $10.69 $6.95 $5.26 $6.98 $6.58 $5.26 $7.49 $9.79 48% 49% 50% 11% 48% 14% 0% 14% 0% 0% 41% 100% 7.0 6.0 6.0 7.0 6.0 6.0 1,300 828 814 330 900 400 51% 113% 95% 42% 139% 198% Baker Bead Bid Bold Nano Elite Nano Elite 2,211 1,763 1,648 1,756 165 0 402 435 9/13/2018 8/21/2018 8/13/2018 8/21/2018 1.3 1.6 1.4 1.3 23000 25000 23000 25000 13.8 16.9 14.2 16.7 3.8 6.3 3.5 6.0 $34.00 $34.00 $37.00 $37.00 $13.04 $13.82 $13.28 $13.83 $6.63 $6.63 $6.08 $6.11 42% 40% 45% 44% 100% 100% 40% 42% 7.0 7.0 7.0 7.0 1,200 800 1,250 1,300 198% 198% 139% 141% Cake Cedar Cozy Coat Thrift Thrift Core Core 1,953 1,985 2,284 2,215 34 54 257 306 5/16/2018 4/30/2018 12/14/2018 12/14/2018 2.7 2.7 1.6 1.6 17000 17000 18000 20000 8.3 8.5 11.0 11.7 11.8 11.6 8.4 8.9 $15.00 $15.00 $23.00 $25.00 $6.69 $6.82 $9.03 $9.64 $1.34 $1.31 $4.65 $4.40 45% 44% 39% 43% 6% 0% 63% 34% 10.0 10.0 8.0 8.0 1,700 1,898 1,350 1,600 105% 97% 161% 133% Daze Dell Dixie Dot Dune Dart Thrift Thrift Nano Elite Core Core 1,313 1,574 1,607 1,105 1,710 1,925 76 164 271 277 188 103 12/20/2017 12/7/2015 12/21/2018 12/21/2018 10/31/2018 12/14/2018 3.2 4.1 1.0 1.0 1.0 1.0 14000 16000 18000 20000 16000 16000 8.0 8.9 13.1 16.5 10.9 10.6 12.1 11.2 4.0 6.8 9.0 9.4 $15.00 $17.00 $28.00 $34.00 $19.00 $20.00 $5.93 $7.14 $11.83 $12.62 $8.63 $8.38 $1.24 $1.37 $5.90 $5.48 $5.41 $4.63 48% 43% 36% 45% 26% 36% 0% 0% 63% 27% 57% 100% 10.0 9.9 7.0 7.0 7.3 8.0 1,250 1,744 1,043 946 1,146 1,024 55% 77% 161% 126% 156% 198% COMP-XM INQUIRER Page 4 Top Thrift Market Segment Analysis Total Industry Unit Demand Actual Industry Unit Sales Segment % of Total Industry Imanuella Tania Tanihatu Thrift Statistics 7,748 7,748 25.8% Next Year's Segment Growth Rate 11.0% Thrift Customer Buying Criteria 1. 2. 3. 4. Expectations $14.00 - 26.00 MTBF 14000-20000 Pfmn 8.0 Size 12.1 Ideal Age = 3.0 Price Reliability Ideal Position Age Round: 4 December 31, 2018 Importance 55% 20% 15% 10% Perceptual Map for Thrift Segment Top Products in Thrift Segment Name Cake Cedar Daze Dell Adamne Adam Dart Dune Aft Cozy Market Share 24% 23% 16% 13% 10% 9% 3% 1% 1% 0% Units Sold to Seg 1,852 1,808 1,266 974 792 689 223 84 56 4 COMP-XM INQUIRER Revision Date Stock Out 5/16/2018 4/30/2018 12/20/2017 12/7/2015 4/11/2018 YES 5/14/2018 YES 12/14/2018 10/31/2018 8/11/2018 12/14/2018 Pfmn Coord 8.3 8.5 8.0 8.9 7.5 7.0 10.6 10.9 10.5 11.0 Size Coord 11.8 11.6 12.1 11.2 12.6 13.1 9.4 9.0 9.6 8.4 List Price $15.00 $15.00 $15.00 $17.00 $19.50 $15.50 $20.00 $19.00 $29.50 $23.00 MTBF 17000 17000 14000 16000 20000 20000 16000 16000 22000 18000 Age Dec.31 2.68 2.65 3.25 4.11 1.21 3.22 0.96 1.02 1.39 1.56 Promo Cust. AwareBudget ness $1,300 83% $1,300 83% $1,200 72% $1,200 72% $1,300 47% $1,300 90% $1,200 62% $1,200 67% $1,200 83% $1,300 83% Sales Cust. Access- Dec. Cust. Budget ibility Survey $1,600 83% 69 $1,600 83% 67 $1,000 78% 46 $1,000 78% 36 $1,350 55% 31 $1,250 55% 61 $900 78% 2 $900 78% 0 $1,200 55% 1 $1,400 83% 0 Page 5 Top Core Market Segment Analysis Total Industry Unit Demand Actual Industry Unit Sales Segment % of Total Industry Imanuella Tania Tanihatu Core Statistics 9,781 9,781 32.6% Next Year's Segment Growth Rate 10.0% Core Customer Buying Criteria 1. 2. 3. 4. Expectations $20.00 - 32.00 Ideal Age = 2.0 MTBF 16000-22000 Pfmn 11.3 Size 8.8 Price Age Reliability Ideal Position Round: 4 December 31, 2018 Importance 46% 20% 18% 16% Perceptual Map for Core Segment Top Products in Core Segment Name Cozy Coat Dart Dune Aft Dell Cedar Cake Daze Market Share 23% 23% 17% 17% 11% 6% 2% 1% 0% Units Sold to Seg 2,275 2,206 1,701 1,626 1,048 600 177 101 47 COMP-XM INQUIRER Revision Date Stock Out 12/14/2018 12/14/2018 12/14/2018 10/31/2018 8/11/2018 12/7/2015 4/30/2018 5/16/2018 12/20/2017 Pfmn Coord 11.0 11.7 10.6 10.9 10.5 8.9 8.5 8.3 8.0 Size Coord 8.4 8.9 9.4 9.0 9.6 11.2 11.6 11.8 12.1 List Price $23.00 $25.00 $20.00 $19.00 $29.50 $17.00 $15.00 $15.00 $15.00 MTBF 18000 20000 16000 16000 22000 16000 17000 17000 14000 Age Dec.31 1.56 1.57 0.96 1.02 1.39 4.11 2.65 2.68 3.25 Promo Cust. AwareBudget ness $1,300 83% $1,300 83% $1,200 62% $1,200 67% $1,200 83% $1,200 72% $1,300 83% $1,300 83% $1,200 72% Sales Cust. Access- Dec. Cust. Budget ibility Survey $1,400 81% 53 $1,400 81% 52 $900 73% 39 $900 73% 37 $1,200 42% 24 $1,000 73% 10 $1,600 81% 3 $1,600 81% 2 $1,000 73% 0 Page 6 Top Nano Market Segment Analysis Total Industry Unit Demand Actual Industry Unit Sales Segment % of Total Industry Imanuella Tania Tanihatu Nano Statistics 6,166 6,166 20.6% Next Year's Segment Growth Rate 14.0% Nano Customer Buying Criteria 1. 2. 3. 4. Expectations Pfmn 13.2 Size 3.7 $28.00 - 40.00 Ideal Age = 1.0 MTBF 18000-24000 Ideal Position Price Age Reliability Round: 4 December 31, 2018 Importance 35% 27% 20% 18% Perceptual Map for Nano Segment Top Products in Nano Segment Name Baker Bid Dixie Able Acre Acre-1 Bold Cozy Coat Market Share 33% 26% 26% 15% 1% 0% 0% 0% 0% Units Sold to Seg 2,004 1,590 1,588 899 35 24 19 5 3 COMP-XM INQUIRER Revision Date Stock Out 9/13/2018 8/13/2018 12/21/2018 9/25/2018 10/13/2018 2/25/2018 8/21/2018 12/14/2018 12/14/2018 Pfmn Coord 13.8 14.2 13.1 12.4 15.3 14.2 16.7 11.0 11.7 Size Coord 3.8 3.5 4.0 4.8 7.7 8.5 6.0 8.4 8.9 List Price $34.00 $37.00 $28.00 $39.50 $40.00 $41.00 $37.00 $23.00 $25.00 MTBF 23000 23000 18000 20000 20000 20000 25000 18000 20000 Age Dec.31 1.27 1.36 1.02 1.27 1.58 2.12 1.35 1.56 1.57 Promo Cust. AwareBudget ness $1,400 92% $1,400 92% $1,200 73% $1,200 83% $1,200 83% $1,400 82% $1,400 91% $1,300 83% $1,300 83% Sales Cust. Access- Dec. Cust. Budget ibility Survey $1,100 80% 66 $1,000 80% 51 $2,400 74% 56 $1,200 59% 25 $1,200 59% 0 $1,300 59% 0 $1,000 80% 0 $1,400 12% 0 $1,400 12% 0 Page 7 Top Elite Market Segment Analysis Total Industry Unit Demand Actual Industry Unit Sales Segment % of Total Industry Imanuella Tania Tanihatu Elite Statistics 6,299 6,299 21.0% Next Year's Segment Growth Rate 16.0% Elite Customer Buying Criteria 1. 2. 3. 4. Expectations Ideal Age = 0.0 $30.00 - 42.00 Pfmn 16.4 Size 6.9 MTBF 20000-26000 Age Price Ideal Position Reliability Round: 4 December 31, 2018 Importance 34% 24% 22% 20% Perceptual Map for Elite Segment Top Products in Elite Segment Name Bead Bold Dot Acre Acre-1 Baker Bid Able Dixie Coat Market Share 28% 28% 18% 13% 8% 3% 1% 1% 0% 0% Units Sold to Seg 1,763 1,737 1,105 828 519 208 58 55 19 6 COMP-XM INQUIRER Revision Date Stock Out 8/21/2018 YES 8/21/2018 12/21/2018 10/13/2018 2/25/2018 9/13/2018 8/13/2018 9/25/2018 12/21/2018 12/14/2018 Pfmn Coord 16.9 16.7 16.5 15.3 14.2 13.8 14.2 12.4 13.1 11.7 Size Coord 6.3 6.0 6.8 7.7 8.5 3.8 3.5 4.8 4.0 8.9 List Price $34.00 $37.00 $34.00 $40.00 $41.00 $34.00 $37.00 $39.50 $28.00 $25.00 MTBF 25000 25000 20000 20000 20000 23000 23000 20000 18000 20000 Age Dec.31 1.63 1.35 1.03 1.58 2.12 1.27 1.36 1.27 1.02 1.57 Promo Cust. AwareBudget ness $1,400 92% $1,400 91% $1,200 72% $1,200 83% $1,400 82% $1,400 92% $1,400 92% $1,200 83% $1,200 73% $1,300 83% Sales Cust. Access- Dec. Cust. Budget ibility Survey $1,000 87% 54 $1,000 87% 50 $2,400 74% 37 $1,200 88% 19 $1,300 88% 8 $1,100 87% 0 $1,000 87% 0 $1,200 88% 0 $2,400 74% 0 $1,400 5% 0 Page 8 Top Market Share Report Industry Unit Sales % of Market Aft Able Acre Adam Acre-1 Adamne Total Actual Market Share in Units Thrift Core Nano Elite 7,748 25.8% 9,781 32.6% 0.7% 10.7% Baker Bead Bid Bold Total 6,299 21.0% 14.6% 0.6% 0.9% 13.1% 8.3% 15.5% 32.5% 10.7% 6,166 20.6% 0.4% 8.9% 10.2% 19.8% 25.8% 0.3% 58.6% Cake Cedar Cozy Coat Total 23.9% 23.3% 0.1% 47.3% 1.0% 1.8% 23.3% 22.6% 48.7% Daze Dell Dixie Dot Dune Dart Total 16.3% 12.6% 0.5% 6.1% 1.1% 2.9% 32.9% 16.6% 17.4% 40.6% COMP-XM INQUIRER Round: 4 December 31, 2018 Imanuella Tania Tanihatu 0.1% 0.1% 0.1% 25.8% 25.8% Total 29,994 100.0% Units Demanded % of Market PotentialCore MarketNano Share in Units Thrift Elite 7,748 25.8% 9,781 32.6% 0.7% 10.7% 3.3% 28.0% 0.9% 27.6% 59.8% 7.4% 5.9% 5.5% 5.8% 24.6% Baker Bead Bid Bold Total Cake Cedar Cozy Coat Total 21.9% 21.4% 0.1% 0.1% 6.5% 6.6% 7.6% 7.4% 28.1% 43.3% 1.0% 1.8% 23.3% 22.5% 48.7% 4.4% 5.3% 5.4% 3.7% 5.7% 6.4% 30.8% Daze Dell Dixie Dot Dune Dart Total 14.9% 11.5% 0.5% 6.1% 1.0% 2.6% 30.0% 16.6% 17.4% 40.6% 17.8% 16.0% 10.0% 26.7% 10.7% 14.6% 0.6% 0.9% 13.0% 8.2% 15.5% 22.1% 3.7% 3.2% 2.9% 4.1% 1.8% 2.6% 18.2% 32.5% 22.3% Aft Able Acre Adam Acre-1 Adamne Total 6,299 21.0% 0.4% 3.7% 3.2% 2.9% 2.3% 1.8% 2.6% 16.5% 0.3% 17.6% Total 29,994 100.0% 6,166 20.6% 3.3% 28.6% 0.9% 27.3% 60.1% 7.4% 6.0% 5.5% 5.8% 24.7% 0.1% 0.1% 6.0% 6.1% 7.6% 7.4% 27.1% 25.8% 0.3% 58.6% 0.1% 0.1% 25.8% 0.3% 17.3% 25.8% 17.6% 4.0% 5.0% 5.4% 3.6% 5.7% 6.3% 30.0% Page 9 Top Perceptual Map Round: 4 December 31, 2018 Imanuella Tania Tanihatu Perceptual Map for All Segments Andrews Name Aft Able Acre Adam Acre-1 Adamne Pfmn 10.5 12.4 15.3 7.0 14.2 7.5 Size 9.6 4.8 7.7 13.1 8.5 12.6 Baldwin Revised 8/11/2018 9/25/2018 10/13/2018 5/14/2018 2/25/2018 4/11/2018 Name Baker Bead Bid Bold Pfmn 13.8 16.9 14.2 16.7 Size 3.8 6.3 3.5 6.0 Chester Revised 9/13/2018 8/21/2018 8/13/2018 8/21/2018 Name Cake Cedar Cozy Coat Pfmn 8.3 8.5 11.0 11.7 Size 11.8 11.6 8.4 8.9 Revised 5/16/2018 4/30/2018 12/14/2018 12/14/2018 Digby Name Daze Dell Dixie Dot Dune Dart Pfmn 8.0 8.9 13.1 16.5 10.9 10.6 Size 12.1 11.2 4.0 6.8 9.0 9.4 COMP-XM INQUIRER Revised 12/20/2017 12/7/2015 12/21/2018 12/21/2018 10/31/2018 12/14/2018 Page 10 Top HR/TQM Report Imanuella Tania Tanihatu Round: 4 December 31, 2018 HUMAN RESOURCES SUMMARY Needed Complement Complement 1st Shift Complement 2nd Shift Complement Andrews 487 487 385 102 Baldwin 628 628 376 252 Chester 344 344 256 89 Digby 532 532 349 183 Overtime% Turnover Rate New Employees Separated Employees Recruiting Spend Training Hours Productivity Index 0.1% 6.7% 44 0 $5,000 80 117.0% 0.0% 10.0% 78 0 $0 0 100.0% 0.0% 7.9% 27 235 $2,500 40 116.2% 0.0% 6.0% 32 129 $5,000 80 129.1% Recruiting Cost Separation Cost Training Cost Total HR Admin Cost $262 $0 $779 $1,041 $78 $0 $0 $78 $95 $1,174 $275 $1,545 $190 $645 $851 $1,686 Labor Contract Next Year Wages Benefits Profit Sharing Annual Raise $31.04 2,500 2.0% 5.0% $31.04 2,500 2.0% 5.0% $31.04 2,500 2.0% 5.0% $31.04 2,500 2.0% 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 Process Mgt Budgets Last Year CPI Systems Vendor/JIT Quality Initiative Training Channel Support Systems Concurrent Engineering UNEP Green Programs TQM Budgets Last Year Benchmarking Quality Function Deployment Effort CCE/6 Sigma Training GEMI TQEM Sustainability Initiatives Total Expenditures Cumulative Impacts Material Cost Reduction Labor Cost Reduction Reduction R&D Cycle Time Reduction Admin Costs Demand Increase COMP-XM INQUIRER Andrews Baldwin Chester Digby $1,500 $1,500 $0 $1,500 $1,000 $0 $0 $0 $1,250 $1,250 $1,250 $0 $1,250 $1,250 $0 $1,500 $0 $0 $1,500 $1,500 $0 $0 $0 $1,500 $0 $0 $0 $1,000 $6,500 $0 $0 $1,250 $1,250 $6,250 $0 $0 $750 $750 $5,500 $1,500 $0 $0 $0 $6,000 10.18% 4.98% 35.94% 59.41% 8.66% 9.48% 14.00% 40.01% 0.00% 12.78% 10.20% 4.39% 0.00% 34.91% 10.57% 6.07% 0.28% 0.00% 60.02% 2.35% Page 11 PRINT Annual Report Top Annual Report Andrews Round: 8 Dec. 31, 2018 C59559 Balance Sheet DEFINITIONS: Common Size: The common size column simply represents each item as a percentage of total assets for that year. Cash: Your 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 company's long term debt is in the form of bonds, and this represents the total value of your bonds. Common Stock: The amount of capital invested by shareholders in the company. Retained Earnings: The profits that the company chose to keep instead of paying to shareholders as dividends. ASSETS $0 $12,148 $27,628 31.3% $39,776 126.9% -58.3% $152,280 ($62,731) $77,749 68.7% $89,549 $113,182 100.0% $129,326 5.8% 10.5% 20.1% $6,908 $21,408 $22,727 36.4% $51,043 36.4% 27.2% $41,242 $37,041 $71,972 63.6% $78,283 $113,182 Cash Accounts Receivable Inventory 2018 Common Size 0.0% 11.1% 20.2% 100.0% $129,326 $0 $12,586 $22,846 Total Current Assets $35,432 Plant & Equipment Accumulated Depreciation $143,680 ($65,931) Total Fixed Assets Total Assets 2017 LIABILITIES & OWNERS' EQUITY Accounts Payable Current Debt Long Term Debt $6,615 $11,867 $22,727 Total Liabilities Common Stock Retained Earnings $41,209 $41,242 $30,730 Total Equity Total Liab. & O. Equity Cash Flow Statement The Cash Flow Statement examines what happened in the Cash Account during the year. Cash injections appear as positive numbers and cash withdrawals as negative numbers. The Cash Flow Statement is an excellent tool for diagnosing emergency loans. When negative cash flows exceed positives, you are forced to seek emergency funding. For example, if sales are bad and you find yourself carrying an abundance of excess inventory, the report would show the increase in inventory as a huge negative cash flow. Too much unexpected inventory could outstrip your inflows, exhaust your starting cash and force you to beg for money to keep your company afloat. Cash Flows from Operating Activities: Net Income (Loss) Depreciation Extraordinary gains/losses/writeoffs Accounts Payable Inventory Accounts Receivable Net cash from operations Cash Flows from Investing Activities: Plant Improvements Cash Flows from Financing Activities: Dividends Paid Sales of Common Stock Purchase of Common Stock Cash from long term debt Retirement of long term debt Change in current debt (net) Net cash from financing activities Net change in cash position Closing cash position Annual Report 2018 $17,779 $9,579 ($2,808) ($293) $4,782 ($438) 2017 $10,247 $10,152 $0 $100 ($3,906) ($389) $28,600 $16,204 $5,030 ($24,400) ($24,089) $0 $0 $0 $0 ($9,541) ($24,089) $12,200 $0 $12,200 $0 $7,885 ($33,630) $0 $0 $8,196 $0 $0 Page 1 Top Annual Report Andrews Round: 8 Dec. 31, 2018 C59559 2018 Income Statement Sales Aft $32,561 Able $37,676 Acre $34,506 Adam $10,680 Acre-1 $22,266 Adamne $15,447 Na $0 Na $0 2018 Total $153,135 Common Size 100.0% Variable Costs: Direct Labor Direct Material Inventory Carry Total Variable $6,192 $10,805 $74 $17,071 $6,905 $11,619 $703 $19,227 $5,821 $10,919 $383 $17,123 $4,444 $5,117 $0 $9,560 $4,067 $6,027 $1,583 $11,677 $7,754 $5,597 $0 $13,350 $0 $0 $0 $0 $0 $0 $0 $0 $35,183 $50,083 $2,742 $88,008 23.0% 32.7% 1.8% 57.5% Contribution Margin $15,490 $18,449 $17,384 $1,119 $10,589 $2,096 $0 $0 $65,128 42.5% Period Costs: Depreciation SG&A: R&D Promotions Sales Admin Total Period $2,947 $619 $1,200 $1,200 $314 $6,280 $1,656 $743 $1,200 $1,200 $363 $5,162 $1,628 $794 $1,200 $1,200 $333 $5,155 $748 $372 $1,300 $1,250 $103 $3,773 $1,800 $154 $1,400 $1,300 $215 $4,868 $800 $279 $1,300 $1,350 $149 $3,878 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $9,579 $2,961 $7,600 $7,500 $1,477 $29,116 6.3% 1.9% 5.0% 4.9% 1.0% 19.0% Net Margin $9,210 $13,287 $12,229 ($2,653) $5,720 ($1,782) $0 $0 $36,011 23.5% $3,692 $32,319 $1,888 $2,522 $9,769 $363 $17,779 2.4% 21.1% 1.2% 1.6% 6.4% 0.2% 11.6% (Product Name:) Definitions: Sales: Unit sales times list price. Direct Labor: Labor costs incurred to produce the product that was sold. Inventory Carry Cost: the cost to carry unsold goods in inventory. Depreciation: Calculated on 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: Charges not included in other categories such as Fees, Write Offs, and TQM. The fees include money paid to investment bankers and brokerage firms to issue new stocks or bonds plus consulting fees your instructor might assess. 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 year's current debt, including short term debt, long term notes that have become due, and emergency loans. Long Term Interest: Interest paid on outstanding bonds. Taxes: Income tax based upon a 35% tax rate. Profit Sharing: Profits shared with employees under the labor contract. Net Profit: EBIT minus interest, taxes, and profit sharing. Other EBIT Short Term Interest LongTerm Interest Taxes Profit Sharing Net Profit Page 2 Annual Report PRINT Annual Report Top Annual Report Baldwin Round: 8 Dec. 31, 2018 C59559 Balance Sheet DEFINITIONS: Common Size: The common size column simply represents each item as a percentage of total assets for that year. Cash: Your 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 company's long term debt is in the form of bonds, and this represents the total value of your bonds. Common Stock: The amount of capital invested by shareholders in the company. Retained Earnings: The profits that the company chose to keep instead of paying to shareholders as dividends. ASSETS $32,038 $16,771 $18,578 51.5% $67,387 87.1% -38.6% $159,260 ($59,915) $88,728 48.5% $99,345 $182,950 Cash Accounts Receivable Inventory 2018 Common Size 28.9% 11.7% 10.9% 100.0% $166,733 6.7% 14.8% 18.3% $10,490 $21,590 $38,636 39.8% $70,716 5.5% 54.7% $10,555 $85,462 $52,874 $21,460 $19,888 Total Current Assets $94,222 Plant & Equipment Accumulated Depreciation $159,260 ($70,532) Total Fixed Assets Total Assets 2017 LIABILITIES & OWNERS' EQUITY Accounts Payable Current Debt Long Term Debt $12,188 $27,068 $33,518 Total Liabilities Common Stock Retained Earnings $72,774 $10,120 $100,056 Total Equity $110,176 60.2% $96,017 Total Liab. & O. Equity $182,950 100.0% $166,733 Cash Flow Statement The Cash Flow Statement examines what happened in the Cash Account during the year. Cash injections appear as positive numbers and cash withdrawals as negative numbers. The Cash Flow Statement is an excellent tool for diagnosing emergency loans. When negative cash flows exceed positives, you are forced to seek emergency funding. For example, if sales are bad and you find yourself carrying an abundance of excess inventory, the report would show the increase in inventory as a huge negative cash flow. Too much unexpected inventory could outstrip your inflows, exhaust your starting cash and force you to beg for money to keep your company afloat. Cash Flows from Operating Activities: Net Income (Loss) Depreciation Extraordinary gains/losses/writeoffs Accounts Payable Inventory Accounts Receivable Net cash from operations Cash Flows from Investing Activities: Plant Improvements Cash Flows from Financing Activities: Dividends Paid Sales of Common Stock Purchase of Common Stock Cash from long term debt Retirement of long term debt Change in current debt (net) Net cash from financing activities Net change in cash position Closing cash position Annual Report 2018 $47,029 $10,617 ($166) $1,698 ($1,310) ($4,688) 2017 $25,905 $10,617 $0 $1,185 ($4,171) ($2,468) $53,179 $31,068 $0 ($39,100) ($28,913) $0 ($3,956) $0 ($4,952) $5,478 $0 $0 ($1,597) $11,256 $0 ($7,940) ($32,343) $20,836 $52,874 $1,719 ($6,313) $32,038 Page 1 Top Annual Report Baldwin Round: 8 Dec. 31, 2018 C59559 2018 Income Statement Sales Baker $75,186 Bead $59,941 Bid $60,992 Bold $64,975 Na $0 Na $0 Na $0 Na $0 2018 Total $261,094 Common Size 100.0% Variable Costs: Direct Labor Direct Material Inventory Carry Total Variable $14,655 $28,400 $386 $43,441 $11,730 $24,351 $0 $36,081 $10,374 $22,015 $947 $33,336 $11,069 $24,387 $1,054 $36,510 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $47,827 $99,154 $2,387 $149,368 18.3% 38.0% 0.9% 57.2% Contribution Margin $31,745 $23,861 $27,655 $28,465 $0 $0 $0 $0 $111,727 42.8% $3,024 $710 $1,400 $1,100 $549 $6,782 $1,813 $645 $1,400 $1,000 $438 $5,296 $2,833 $623 $1,400 $1,000 $445 $6,302 $2,947 $645 $1,400 $1,000 $474 $6,466 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $10,617 $2,622 $5,600 $4,100 $1,906 $24,846 4.1% 1.0% 2.1% 1.6% 0.7% 9.5% $24,963 $18,565 $21,354 $21,999 $0 $0 $0 $0 $86,881 33.3% $6,217 $80,664 $2,842 $3,994 $25,840 $960 $47,029 2.4% 30.9% 1.1% 1.5% 9.9% 0.4% 18.0% (Product Name:) Period Costs: Depreciation SG&A: R&D Promotions Sales Admin Total Period Net Margin Definitions: Sales: Unit sales times list price. Direct Labor: Labor costs incurred to produce the product that was sold. Inventory Carry Cost: the cost to carry unsold goods in inventory. Depreciation: Calculated on 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: Charges not included in other categories such as Fees, Write Offs, and TQM. The fees include money paid to investment bankers and brokerage firms to issue new stocks or bonds plus consulting fees your instructor might assess. 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 year's current debt, including short term debt, long term notes that have become due, and emergency loans. Long Term Interest: Interest paid on outstanding bonds. Taxes: Income tax based upon a 35% tax rate. Profit Sharing: Profits shared with employees under the labor contract. Net Profit: EBIT minus interest, taxes, and profit sharing. Other EBIT Short Term Interest LongTerm Interest Taxes Profit Sharing Net Profit Page 2 Annual Report PRINT Annual Report Top Annual Report Chester Round: 8 Dec. 31, 2018 C59559 Balance Sheet DEFINITIONS: Common Size: The common size column simply represents each item as a percentage of total assets for that year. Cash: Your 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 company's long term debt is in the form of bonds, and this represents the total value of your bonds. Common Stock: The amount of capital invested by shareholders in the company. Retained Earnings: The profits that the company chose to keep instead of paying to shareholders as dividends. ASSETS Cash Accounts Receivable Inventory 2018 Common Size 22.6% 5.8% 3.6% Total Current Assets $76,121 Plant & Equipment Accumulated Depreciation $277,608 ($115,732) $38,140 $14,008 $16,010 32.0% $68,158 116.6% -48.6% $53,797 $13,724 $8,600 2017 $277,608 ($97,224) Total Fixed Assets $161,876 68.0% $180,384 Total Assets $237,998 100.0% $248,542 3.0% 13.7% 42.2% $10,295 $31,912 $111,426 59.0% $153,633 24.6% 16.4% $58,548 $36,362 $97,635 41.0% $94,910 $237,998 100.0% $248,542 LIABILITIES & OWNERS' EQUITY Accounts Payable Current Debt Long Term Debt $7,248 $32,641 $100,474 Total Liabilities Common Stock Retained Earnings $140,363 $58,548 $39,087 Total Equity Total Liab. & O. Equity Cash Flow Statement The Cash Flow Statement examines what happened in the Cash Account during the year. Cash injections appear as positive numbers and cash withdrawals as negative numbers. The Cash Flow Statement is an excellent tool for diagnosing emergency loans. When negative cash flows exceed positives, you are forced to seek emergency funding. For example, if sales are bad and you find yourself carrying an abundance of excess inventory, the report would show the increase in inventory as a huge negative cash flow. Too much unexpected inventory could outstrip your inflows, exhaust your starting cash and force you to beg for money to keep your company afloat. Cash Flows from Operating Activities: Net Income (Loss) Depreciation Extraordinary gains/losses/writeoffs Accounts Payable Inventory Accounts Receivable Net cash from operations Cash Flows from Investing Activities: Plant Improvements Cash Flows from Financing Activities: Dividends Paid Sales of Common Stock Purchase of Common Stock Cash from long term debt Retirement of long term debt Change in current debt (net) Net cash from financing activities Net change in cash position Closing cash position Annual Report 2018 $8,644 $18,507 ($817) ($3,046) $7,410 $284 2017 ($736) $18,507 $0 $1,736 ($13,956) ($538) $30,982 $5,013 $0 ($43,384) ($5,918) $0 $0 $0 ($10,135) $729 $0 $17,448 $0 $19,859 $0 ($12,859) ($15,324) $15,657 $53,797 $24,448 ($13,923) $38,140 Page 1 Top Annual Report Chester Round: 8 Dec. 31, 2018 C59559 2018 Income Statement Sales Cake $29,294 Cedar $29,779 Cozy $52,536 Coat $55,370 Na $0 Na $0 Na $0 Na $0 2018 Total $166,979 Common Size 100.0% Variable Costs: Direct Labor Direct Material Inventory Carry Total Variable $3,050 $13,072 $34 $16,155 $3,074 $13,671 $55 $16,800 $10,760 $20,630 $424 $31,814 $9,951 $21,392 $519 $31,862 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $26,834 $68,764 $1,032 $96,631 16.1% 41.2% 0.6% 57.9% Contribution Margin $13,139 $12,979 $20,721 $23,508 $0 $0 $0 $0 $70,348 42.1% Period Costs: Depreciation SG&A: R&D Promotions Sales Admin Total Period $5,213 $375 $1,300 $1,600 $405 $8,893 $5,821 $331 $1,300 $1,600 $411 $9,463 $3,420 $966 $1,300 $1,400 $725 $7,812 $4,053 $966 $1,300 $1,400 $765 $8,484 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $18,507 $2,638 $5,200 $6,000 $2,306 $34,651 11.1% 1.6% 3.1% 3.6% 1.4% 20.8% Net Margin $4,245 $3,517 $12,910 $15,024 $0 $0 $0 $0 $35,696 21.4% $4,835 $30,861 $4,080 $13,212 $4,749 $176 $8,644 2.9% 18.5% 2.4% 7.9% 2.8% 0.1% 5.2% (Product Name:) Definitions: Sales: Unit sales times list price. Direct Labor: Labor costs incurred to produce the product that was sold. Inventory Carry Cost: the cost to carry unsold goods in inventory. Depreciation: Calculated on 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: Charges not included in other categories such as Fees, Write Offs, and TQM. The fees include money paid to investment bankers and brokerage firms to issue new stocks or bonds plus consulting fees your instructor might assess. 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 year's current debt, including short term debt, long term notes that have become due, and emergency loans. Long Term Interest: Interest paid on outstanding bonds. Taxes: Income tax based upon a 35% tax rate. Profit Sharing: Profits shared with employees under the labor contract. Net Profit: EBIT minus interest, taxes, and profit sharing. Other EBIT Short Term Interest LongTerm Interest Taxes Profit Sharing Net Profit Page 2 Annual Report PRINT Annual Report Top Annual Report Digby Round: 8 Dec. 31, 2018 C59559 Balance Sheet DEFINITIONS: Common Size: The common size column simply represents each item as a percentage of total assets for that year. Cash: Your 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 company's long term debt is in the form of bonds, and this represents the total value of your bonds. Common Stock: The amount of capital invested by shareholders in the company. Retained Earnings: The profits that the company chose to keep instead of paying to shareholders as dividends. ASSETS Cash Accounts Receivable Inventory 2018 Common Size 19.7% 6.4% 6.2% Total Current Assets $82,840 Plant & Equipment Accumulated Depreciation $281,504 ($108,187) $28,918 $15,535 $19,945 32.3% $64,398 109.9% -42.2% $50,495 $16,438 $15,907 2017 $281,504 ($89,420) Total Fixed Assets $173,317 67.7% $192,084 Total Assets $256,158 100.0% $256,482 3.8% 13.8% 38.0% $10,907 $30,156 $107,834 55.6% $148,897 22.6% 21.9% $57,821 $49,764 LIABILITIES & OWNERS' EQUITY Accounts Payable Current Debt Long Term Debt $9,711 $35,320 $97,320 Total Liabilities Common Stock Retained Earnings $142,351 $57,821 $55,986 Total Equity $113,807 44.4% $107,585 Total Liab. & O. Equity $256,158 100.0% $256,482 Cash Flow Statement The Cash Flow Statement examines what happened in the Cash Account during the year. Cash injections appear as positive numbers and cash withdrawals as negative numbers. The Cash Flow Statement is an excellent tool for diagnosing emergency loans. When negative cash flows exceed positives, you are forced to seek emergency funding. For example, if sales are bad and you find yourself carrying an abundance of excess inventory, the report would show the increase in inventory as a huge negative cash flow. Too much unexpected inventory could outstrip your inflows, exhaust your starting cash and force you to beg for money to keep your company afloat. Cash Flows from Operating Activities: Net Income (Loss) Depreciation Extraordinary gains/losses/writeoffs Accounts Payable Inventory Accounts Receivable Net cash from operations Cash Flows from Investing Activities: Plant Improvements Cash Flows from Financing Activities: Dividends Paid Sales of Common Stock Purchase of Common Stock Cash from long term debt Retirement of long term debt Change in current debt (net) Net cash from financing activities Net change in cash position Closing cash position Annual Report 2018 $8,240 $18,767 ($687) ($1,196) $4,038 ($903) 2017 $1,244 $18,767 $0 $2,745 ($14,157) ($2,575) $28,258 $6,024 $0 ($58,944) ($2,018) $0 $0 $0 ($9,826) $5,163 $0 $21,913 $0 $23,319 $0 ($4,945) ($6,681) $21,577 $50,495 $40,286 ($12,633) $28,918 Page 1 Top Annual Report Digby Round: 8 Dec. 31, 2018 C59559 2018 Income Statement Sales Daze $19,697 Dell $26,762 Dixie $44,983 Dot $37,580 Dune $32,487 Dart $38,491 Na $0 Na $0 2018 Total $200,001 Common Size 100.0% Variable Costs: Direct Labor Direct Material Inventory Carry Total Variable $2,195 $7,931 $70 $10,196 $3,213 $11,966 $190 $15,368 $9,666 $18,722 $575 $28,963 $6,162 $13,797 $600 $20,559 $9,294 $14,563 $315 $24,173 $8,906 $15,773 $159 $24,839 $0 $0 $0 $0 $0 $0 $0 $0 $39,436 $82,752 $1,909 $124,097 19.7% 41.4% 1.0% 62.0% Contribution Margin $9,502 $11,394 $16,020 $17,021 $8,315 $13,652 $0 $0 $75,904 38.0% Period Costs: Depreciation SG&A: R&D Promotions Sales Admin Total Period $3,833 $0 $1,200 $1,000 $221 $6,254 $5,302 $0 $1,200 $1,000 $300 $7,802 $2,364 $985 $1,200 $2,400 $505 $7,454 $2,144 $985 $1,200 $2,400 $422 $7,151 $2,689 $843 $1,200 $900 $365 $5,997 $2,434 $966 $1,200 $900 $432 $5,932 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $18,767 $3,779 $7,200 $8,600 $2,245 $40,591 9.4% 1.9% 3.6% 4.3% 1.1% 20.3% Net Margin $3,247 $3,592 $8,566 $9,870 $2,318 $7,720 $0 $0 $35,313 17.7% $5,460 $29,852 $4,309 $12,608 $4,527 $168 $8,240 2.7% 14.9% 2.2% 6.3% 2.3% 0.1% 4.1% (Product Name:) Definitions: Sales: Unit sales times list price. Direct Labor: Labor costs incurred to produce the product that was sold. Inventory Carry Cost: the cost to carry unsold goods in inventory. Depreciation: Calculated on 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: Charges not included in other categories such as Fees, Write Offs, and TQM. The fees include money paid to investment bankers and brokerage firms to issue new stocks or bonds plus consulting fees your instructor might assess. 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 year's current debt, including short term debt, long term notes that have become due, and emergency loans. Long Term Interest: Interest paid on outstanding bonds. Taxes: Income tax based upon a 35% tax rate. Profit Sharing: Profits shared with employees under the labor contract. Net Profit: EBIT minus interest, taxes, and profit sharing. Annual Report Other EBIT Short Term Interest LongTerm Interest Taxes Profit Sharing Net Profit Page 2 Page 1 Front Page Page 2 Stocks & Bonds Page 3 Financial Summary Page 4 Production Analysis Annual Report Andrews Page 5 Thrift Segment Analysis Page 6 Core Segment Analysis Page 7 Nano Segment Analysis Page 8 Elite Segment Analysis Annual Report Baldwin Page 9 Market Share Page 10 Perceptual Map Page 11 HR/TQM Report Annual Report Chester PRINT Annual Report Digby Top " Round: 4 Dec. 31, 2018 Tanihatu Andrews Imanuella Tania Tanihatu Baldwin Student: Imanuella Tania Imanuella Tania Tanihatu Chester Digby Selected Financial Statistics ROS Asset Turnover ROA Leverage (Assets/Equity) ROE Emergency Loan Sales EBIT Profits Cumulative Profit SG&A / Sales Contrib. Margin % COMP-XM INQUIRER Andrews 11.6% 1.35 15.7% 1.6 24.7% $11,867,130 $153,135,292 $32,319,382 $17,778,702 $54,515,562 12.8% 42.5% Baldwin 18.0% 1.43 25.7% 1.7 42.7% $0 $261,094,283 $80,663,821 $47,028,508 $101,612,847 5.4% 42.8% Chester 5.2% 0.70 3.6% 2.4 8.9% $0 $166,978,705 $30,860,921 $8,643,564 $14,973,833 9.7% 42.1% Digby 4.1% 0.78 3.2% 2.3 7.2% $0 $200,001,093 $29,852,354 $8,239,594 $19,217,759 10.9% 38.0% Page 1 Top Stocks & Bonds Round: 4 Imanuella Tania Tanihatu December 31 , 2018 Stock Market Summary Company Andrews Baldwin Chester Digby Close $64.94 $178.38 $36.55 $45.65 Change $6.78 $68.97 $10.34 $7.23 Shares 2,408,932 1,855,522 3,502,081 3,133,033 MarketCap ($M) $156 $331 $128 $143 Book Value $29.88 $59.38 $27.88 $36.32 EPS $7.38 $25.35 $2.47 $2.63 Dividend $10.00 $15.58 $1.69 $0.64 Yield 15.4% 8.7% 4.6% 1.4% P/E 8.8 7.0 14.8 17.4 Bond Market Summary Company Andrews Baldwin Chester Digby Series# Face Yield Close$ S&P 11.2S2021 11.9S2022 10.6S2027 $3,454,575 $7,072,000 $12,200,000 11.4% 11.9% 11.3% 98.55 100.31 93.56 A A A 11.2S2024 11.5S2025 11.7S2026 12.5S2027 $3,058,851 $1,376,019 $17,827,124 $11,255,890 11.6% 11.8% 11.9% 12.2% 96.31 97.27 98.02 102.12 BBB BBB BBB BBB 12.5S2022 12.5S2023 12.5S2024 12.9S2025 13.3S2026 14.1S2027 $14,131,719 $7,975,862 $9,473,322 $14,397,660 $34,636,089 $19,859,381 13.1% 13.3% 13.4% 13.7% 13.9% 14.2% 95.07 94.19 93.42 94.46 95.85 99.51 CC CC CC CC CC CC 12.4S2022 11.9S2024 12.6S2025 13.1S2026 13.8S2027 $3,952,058 $15,600,633 $17,795,619 $36,653,491 $23,318,662 12.9% 12.9% 13.3% 13.5% 13.8% 95.90 92.57 94.82 96.73 100.00 CCC CCC CCC CCC CCC Next Year's Prime Rate 9.00% COMP-XM INQUIRER Page 2 Top Financial Summary Cash Flow Statement Survey Cash flows from operating activities Net Income (Loss) Adjustment for non-cash items: Depreciation Extraordinary gains/losses/writeoffs Changes in current assets and liabilities: Accounts payable Inventory Accounts receivable Net cash from operations Round: 4 December 31, 2018 Imanuella Tania Tanihatu Andrews Baldwin Chester Digby $17,779 $47,029 $8,644 $8,240 $9,579 ($2,808) $10,617 ($166) $18,507 ($817) $18,767 ($687) ($293) $4,782 ($438) $28,600 $1,698 ($1,310) ($4,688) $53,179 ($3,046) $7,410 $284 $30,982 ($1,196) $4,038 ($903) $28,258 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 $5,030 $0 $0 $0 ($24,089) $0 $0 $0 $0 ($21,408) $0 $11,867 ($28,913) $0 ($3,956) $0 ($4,952) ($21,590) $27,068 $0 ($5,918) $0 $0 $0 ($10,135) ($31,912) $32,641 $0 ($2,018) $0 $0 $0 ($9,826) ($30,156) $35,320 $0 Net cash from financing activities ($33,630) ($32,343) ($15,324) ($6,681) $0 $20,836 $15,657 $21,577 Balance Sheet Survey Cash Accounts Receivable Inventory Total Current Assets Andrews $0 $12,586 $22,846 $35,433 Baldwin $52,874 $21,460 $19,888 $94,222 Chester $53,797 $13,724 $8,600 $76,122 Digby $50,495 $16,438 $15,907 $82,841 Plant and equipment Accumulated Depreciation Total Fixed Assets $143,680 ($65,931) $77,749 $159,260 ($70,532) $88,728 $277,608 ($115,732) $161,876 $281,504 ($108,187) $173,317 Total Assets $113,182 $182,950 $237,998 $256,158 Accounts Payable Current Debt Long Term Debt Total Liabilities $6,615 $11,867 $22,727 $41,209 $12,188 $27,068 $33,518 $72,774 $7,248 $32,641 $100,474 $140,363 $9,711 $35,320 $97,320 $142,351 Common Stock Retained Earnings Total Equity $41,242 $30,730 $71,973 $10,120 $100,056 $110,176 $58,548 $39,087 $97,635 $57,821 $55,986 $113,807 Total Liabilities & Owners' Equity $113,182 $182,950 $237,998 $256,158 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 Andrews $153,135 $88,008 $9,579 $19,538 $3,692 $32,319 $4,409 $9,769 $363 $17,779 Baldwin $261,094 $149,368 $10,617 $14,228 $6,217 $80,664 $6,836 $25,840 $960 $47,029 Chester $166,979 $96,631 $18,507 $16,144 $4,835 $30,861 $17,292 $4,749 $176 $8,644 Digby $200,001 $124,097 $18,767 $21,824 $5,460 $29,852 $16,917 $4,527 $168 $8,240 Net change in cash position COMP-XM INQUIRER Page 3 Top Production Analysis Round: 4 December 31, 2018 Imanuella Tania Tanihatu Production Information Name Primary Segment Units Sold Unit Inven tory Revision Date Age Dec.31 MTBF Pfmn Coord Size Coord Price Material Cost Labor Cost 2nd Shift & Contr. OverMarg. time Auto mation Capacity Next Next Round Round Plant Utiliz. Aft Able Acre Adam Acre-1 Adamne Core Nano Elite Thrift Elite Thrift 1,104 954 863 689 543 792 40 301 164 0 709 0 8/11/2018 9/25/2018 10/13/2018 5/14/2018 2/25/2018 4/11/2018 1.4 1.3 1.6 3.2 2.1 1.2 22000 20000 20000 20000 20000 20000 10.5 12.4 15.3 7.0 14.2 7.5 9.6 4.8 7.7 13.1 8.5 12.6 $29.50 $39.50 $40.00 $15.50 $41.00 $19.50 $9.53 $11.35 $11.35 $6.61 $10.69 $6.95 $5.26 $6.98 $6.58 $5.26 $7.49 $9.79 48% 49% 50% 11% 48% 14% 0% 14% 0% 0% 41% 100% 7.0 6.0 6.0 7.0 6.0 6.0 1,300 828 814 330 900 400 51% 113% 95% 42% 139% 198% Baker Bead Bid Bold Nano Elite Nano Elite 2,211 1,763 1,648 1,756 165 0 402 435 9/13/2018 8/21/2018 8/13/2018 8/21/2018 1.3 1.6 1.4 1.3 23000 25000 23000 25000 13.8 16.9 14.2 16.7 3.8 6.3 3.5 6.0 $34.00 $34.00 $37.00 $37.00 $13.04 $13.82 $13.28 $13.83 $6.63 $6.63 $6.08 $6.11 42% 40% 45% 44% 100% 100% 40% 42% 7.0 7.0 7.0 7.0 1,200 800 1,250 1,300 198% 198% 139% 141% Cake Cedar Cozy Coat Thrift Thrift Core Core 1,953 1,985 2,284 2,215 34 54 257 306 5/16/2018 4/30/2018 12/14/2018 12/14/2018 2.7 2.7 1.6 1.6 17000 17000 18000 20000 8.3 8.5 11.0 11.7 11.8 11.6 8.4 8.9 $15.00 $15.00 $23.00 $25.00 $6.69 $6.82 $9.03 $9.64 $1.34 $1.31 $4.65 $4.40 45% 44% 39% 43% 6% 0% 63% 34% 10.0 10.0 8.0 8.0 1,700 1,898 1,350 1,600 105% 97% 161% 133% Daze Dell Dixie Dot Dune Dart Thrift Thrift Nano Elite Core Core 1,313 1,574 1,607 1,105 1,710 1,925 76 164 271 277 188 103 12/20/2017 12/7/2015 12/21/2018 12/21/2018 10/31/2018 12/14/2018 3.2 4.1 1.0 1.0 1.0 1.0 14000 16000 18000 20000 16000 16000 8.0 8.9 13.1 16.5 10.9 10.6 12.1 11.2 4.0 6.8 9.0 9.4 $15.00 $17.00 $28.00 $34.00 $19.00 $20.00 $5.93 $7.14 $11.83 $12.62 $8.63 $8.38 $1.24 $1.37 $5.90 $5.48 $5.41 $4.63 48% 43% 36% 45% 26% 36% 0% 0% 63% 27% 57% 100% 10.0 9.9 7.0 7.0 7.3 8.0 1,250 1,744 1,043 946 1,146 1,024 55% 77% 161% 126% 156% 198% COMP-XM INQUIRER Page 4 Top Thrift Market Segment Analysis Total Industry Unit Demand Actual Industry Unit Sales Segment % of Total Industry Imanuella Tania Tanihatu Thrift Statistics 7,748 7,748 25.8% Next Year's Segment Growth Rate 11.0% Thrift Customer Buying Criteria 1. 2. 3. 4. Expectations $14.00 - 26.00 MTBF 14000-20000 Pfmn 8.0 Size 12.1 Ideal Age = 3.0 Price Reliability Ideal Position Age Round: 4 December 31, 2018 Importance 55% 20% 15% 10% Perceptual Map for Thrift Segment Top Products in Thrift Segment Name Cake Cedar Daze Dell Adamne Adam Dart Dune Aft Cozy Market Share 24% 23% 16% 13% 10% 9% 3% 1% 1% 0% Units Sold to Seg 1,852 1,808 1,266 974 792 689 223 84 56 4 COMP-XM INQUIRER Revision Date Stock Out 5/16/2018 4/30/2018 12/20/2017 12/7/2015 4/11/2018 YES 5/14/2018 YES 12/14/2018 10/31/2018 8/11/2018 12/14/2018 Pfmn Coord 8.3 8.5 8.0 8.9 7.5 7.0 10.6 10.9 10.5 11.0 Size Coord 11.8 11.6 12.1 11.2 12.6 13.1 9.4 9.0 9.6 8.4 List Price $15.00 $15.00 $15.00 $17.00 $19.50 $15.50 $20.00 $19.00 $29.50 $23.00 MTBF 17000 17000 14000 16000 20000 20000 16000 16000 22000 18000 Age Dec.31 2.68 2.65 3.25 4.11 1.21 3.22 0.96 1.02 1.39 1.56 Promo Cust. AwareBudget ness $1,300 83% $1,300 83% $1,200 72% $1,200 72% $1,300 47% $1,300 90% $1,200 62% $1,200 67% $1,200 83% $1,300 83% Sales Cust. Access- Dec. Cust. Budget ibility Survey $1,600 83% 69 $1,600 83% 67 $1,000 78% 46 $1,000 78% 36 $1,350 55% 31 $1,250 55% 61 $900 78% 2 $900 78% 0 $1,200 55% 1 $1,400 83% 0 Page 5 Top Core Market Segment Analysis Total Industry Unit Demand Actual Industry Unit Sales Segment % of Total Industry Imanuella Tania Tanihatu Core Statistics 9,781 9,781 32.6% Next Year's Segment Growth Rate 10.0% Core Customer Buying Criteria 1. 2. 3. 4. Expectations $20.00 - 32.00 Ideal Age = 2.0 MTBF 16000-22000 Pfmn 11.3 Size 8.8 Price Age Reliability Ideal Position Round: 4 December 31, 2018 Importance 46% 20% 18% 16% Perceptual Map for Core Segment Top Products in Core Segment Name Cozy Coat Dart Dune Aft Dell Cedar Cake Daze Market Share 23% 23% 17% 17% 11% 6% 2% 1% 0% Units Sold to Seg 2,275 2,206 1,701 1,626 1,048 600 177 101 47 COMP-XM INQUIRER Revision Date Stock Out 12/14/2018 12/14/2018 12/14/2018 10/31/2018 8/11/2018 12/7/2015 4/30/2018 5/16/2018 12/20/2017 Pfmn Coord 11.0 11.7 10.6 10.9 10.5 8.9 8.5 8.3 8.0 Size Coord 8.4 8.9 9.4 9.0 9.6 11.2 11.6 11.8 12.1 List Price $23.00 $25.00 $20.00 $19.00 $29.50 $17.00 $15.00 $15.00 $15.00 MTBF 18000 20000 16000 16000 22000 16000 17000 17000 14000 Age Dec.31 1.56 1.57 0.96 1.02 1.39 4.11 2.65 2.68 3.25 Promo Cust. AwareBudget ness $1,300 83% $1,300 83% $1,200 62% $1,200 67% $1,200 83% $1,200 72% $1,300 83% $1,300 83% $1,200 72% Sales Cust. Access- Dec. Cust. Budget ibility Survey $1,400 81% 53 $1,400 81% 52 $900 73% 39 $900 73% 37 $1,200 42% 24 $1,000 73% 10 $1,600 81% 3 $1,600 81% 2 $1,000 73% 0 Page 6 Top Nano Market Segment Analysis Total Industry Unit Demand Actual Industry Unit Sales Segment % of Total Industry Imanuella Tania Tanihatu Nano Statistics 6,166 6,166 20.6% Next Year's Segment Growth Rate 14.0% Nano Customer Buying Criteria 1. 2. 3. 4. Expectations Pfmn 13.2 Size 3.7 $28.00 - 40.00 Ideal Age = 1.0 MTBF 18000-24000 Ideal Position Price Age Reliability Round: 4 December 31, 2018 Importance 35% 27% 20% 18% Perceptual Map for Nano Segment Top Products in Nano Segment Name Baker Bid Dixie Able Acre Acre-1 Bold Cozy Coat Market Share 33% 26% 26% 15% 1% 0% 0% 0% 0% Units Sold to Seg 2,004 1,590 1,588 899 35 24 19 5 3 COMP-XM INQUIRER Revision Date Stock Out 9/13/2018 8/13/2018 12/21/2018 9/25/2018 10/13/2018 2/25/2018 8/21/2018 12/14/2018 12/14/2018 Pfmn Coord 13.8 14.2 13.1 12.4 15.3 14.2 16.7 11.0 11.7 Size Coord 3.8 3.5 4.0 4.8 7.7 8.5 6.0 8.4 8.9 List Price $34.00 $37.00 $28.00 $39.50 $40.00 $41.00 $37.00 $23.00 $25.00 MTBF 23000 23000 18000 20000 20000 20000 25000 18000 20000 Age Dec.31 1.27 1.36 1.02 1.27 1.58 2.12 1.35 1.56 1.57 Promo Cust. AwareBudget ness $1,400 92% $1,400 92% $1,200 73% $1,200 83% $1,200 83% $1,400 82% $1,400 91% $1,300 83% $1,300 83% Sales Cust. Access- Dec. Cust. Budget ibility Survey $1,100 80% 66 $1,000 80% 51 $2,400 74% 56 $1,200 59% 25 $1,200 59% 0 $1,300 59% 0 $1,000 80% 0 $1,400 12% 0 $1,400 12% 0 Page 7 Top Elite Market Segment Analysis Total Industry Unit Demand Actual Industry Unit Sales Segment % of Total Industry Imanuella Tania Tanihatu Elite Statistics 6,299 6,299 21.0% Next Year's Segment Growth Rate 16.0% Elite Customer Buying Criteria 1. 2. 3. 4. Expectations Ideal Age = 0.0 $30.00 - 42.00 Pfmn 16.4 Size 6.9 MTBF 20000-26000 Age Price Ideal Position Reliability Round: 4 December 31, 2018 Importance 34% 24% 22% 20% Perceptual Map for Elite Segment Top Products in Elite Segment Name Bead Bold Dot Acre Acre-1 Baker Bid Able Dixie Coat Market Share 28% 28% 18% 13% 8% 3% 1% 1% 0% 0% Units Sold to Seg 1,763 1,737 1,105 828 519 208 58 55 19 6 COMP-XM INQUIRER Revision Date Stock Out 8/21/2018 YES 8/21/2018 12/21/2018 10/13/2018 2/25/2018 9/13/2018 8/13/2018 9/25/2018 12/21/2018 12/14/2018 Pfmn Coord 16.9 16.7 16.5 15.3 14.2 13.8 14.2 12.4 13.1 11.7 Size Coord 6.3 6.0 6.8 7.7 8.5 3.8 3.5 4.8 4.0 8.9 List Price $34.00 $37.00 $34.00 $40.00 $41.00 $34.00 $37.00 $39.50 $28.00 $25.00 MTBF 25000 25000 20000 20000 20000 23000 23000 20000 18000 20000 Age Dec.31 1.63 1.35 1.03 1.58 2.12 1.27 1.36 1.27 1.02 1.57 Promo Cust. AwareBudget ness $1,400 92% $1,400 91% $1,200 72% $1,200 83% $1,400 82% $1,400 92% $1,400 92% $1,200 83% $1,200 73% $1,300 83% Sales Cust. Access- Dec. Cust. Budget ibility Survey $1,000 87% 54 $1,000 87% 50 $2,400 74% 37 $1,200 88% 19 $1,300 88% 8 $1,100 87% 0 $1,000 87% 0 $1,200 88% 0 $2,400 74% 0 $1,400 5% 0 Page 8 Top Market Share Report Industry Unit Sales % of Market Aft Able Acre Adam Acre-1 Adamne Total Actual Market Share in Units Thrift Core Nano Elite 7,748 25.8% 9,781 32.6% 0.7% 10.7% Baker Bead Bid Bold Total 6,299 21.0% 14.6% 0.6% 0.9% 13.1% 8.3% 15.5% 32.5% 10.7% 6,166 20.6% 0.4% 8.9% 10.2% 19.8% 25.8% 0.3% 58.6% Cake Cedar Cozy Coat Total 23.9% 23.3% 0.1% 47.3% 1.0% 1.8% 23.3% 22.6% 48.7% Daze Dell Dixie Dot Dune Dart Total 16.3% 12.6% 0.5% 6.1% 1.1% 2.9% 32.9% 16.6% 17.4% 40.6% COMP-XM INQUIRER Round: 4 December 31, 2018 Imanuella Tania Tanihatu 0.1% 0.1% 0.1% 25.8% 25.8% Total 29,994 100.0% Units Demanded % of Market PotentialCore MarketNano Share in Units Thrift Elite 7,748 25.8% 9,781 32.6% 0.7% 10.7% 3.3% 28.0% 0.9% 27.6% 59.8% 7.4% 5.9% 5.5% 5.8% 24.6% Baker Bead Bid Bold Total Cake Cedar Cozy Coat Total 21.9% 21.4% 0.1% 0.1% 6.5% 6.6% 7.6% 7.4% 28.1% 43.3% 1.0% 1.8% 23.3% 22.5% 48.7% 4.4% 5.3% 5.4% 3.7% 5.7% 6.4% 30.8% Daze Dell Dixie Dot Dune Dart Total 14.9% 11.5% 0.5% 6.1% 1.0% 2.6% 30.0% 16.6% 17.4% 40.6% 17.8% 16.0% 10.0% 26.7% 10.7% 14.6% 0.6% 0.9% 13.0% 8.2% 15.5% 22.1% 3.7% 3.2% 2.9% 4.1% 1.8% 2.6% 18.2% 32.5% 22.3% Aft Able Acre Adam Acre-1 Adamne Total 6,299 21.0% 0.4% 3.7% 3.2% 2.9% 2.3% 1.8% 2.6% 16.5% 0.3% 17.6% Total 29,994 100.0% 6,166 20.6% 3.3% 28.6% 0.9% 27.3% 60.1% 7.4% 6.0% 5.5% 5.8% 24.7% 0.1% 0.1% 6.0% 6.1% 7.6% 7.4% 27.1% 25.8% 0.3% 58.6% 0.1% 0.1% 25.8% 0.3% 17.3% 25.8% 17.6% 4.0% 5.0% 5.4% 3.6% 5.7% 6.3% 30.0% Page 9 Top Perceptual Map Round: 4 December 31, 2018 Imanuella Tania Tanihatu Perceptual Map for All Segments Andrews Name Aft Able Acre Adam Acre-1 Adamne Pfmn 10.5 12.4 15.3 7.0 14.2 7.5 Size 9.6 4.8 7.7 13.1 8.5 12.6 Baldwin Revised 8/11/2018 9/25/2018 10/13/2018 5/14/2018 2/25/2018 4/11/2018 Name Baker Bead Bid Bold Pfmn 13.8 16.9 14.2 16.7 Size 3.8 6.3 3.5 6.0 Chester Revised 9/13/2018 8/21/2018 8/13/2018 8/21/2018 Name Cake Cedar Cozy Coat Pfmn 8.3 8.5 11.0 11.7 Size 11.8 11.6 8.4 8.9 Revised 5/16/2018 4/30/2018 12/14/2018 12/14/2018 Digby Name Daze Dell Dixie Dot Dune Dart Pfmn 8.0 8.9 13.1 16.5 10.9 10.6 Size 12.1 11.2 4.0 6.8 9.0 9.4 COMP-XM INQUIRER Revised 12/20/2017 12/7/2015 12/21/2018 12/21/2018 10/31/2018 12/14/2018 Page 10 Top HR/TQM Report Imanuella Tania Tanihatu Round: 4 December 31, 2018 HUMAN RESOURCES SUMMARY Needed Complement Complement 1st Shift Complement 2nd Shift Complement Andrews 487 487 385 102 Baldwin 628 628 376 252 Chester 344 344 256 89 Digby 532 532 349 183 Overtime% Turnover Rate New Employees Separated Employees Recruiting Spend Training Hours Productivity Index 0.1% 6.7% 44 0 $5,000 80 117.0% 0.0% 10.0% 78 0 $0 0 100.0% 0.0% 7.9% 27 235 $2,500 40 116.2% 0.0% 6.0% 32 129 $5,000 80 129.1% Recruiting Cost Separation Cost Training Cost Total HR Admin Cost $262 $0 $779 $1,041 $78 $0 $0 $78 $95 $1,174 $275 $1,545 $190 $645 $851 $1,686 Labor Contract Next Year Wages Benefits Profit Sharing Annual Raise $31.04 2,500 2.0% 5.0% $31.04 2,500 2.0% 5.0% $31.04 2,500 2.0% 5.0% $31.04 2,500 2.0% 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 Process Mgt Budgets Last Year CPI Systems Vendor/JIT Quality Initiative Training Channel Support Systems Concurrent Engineering UNEP Green Programs TQM Budgets Last Year Benchmarking Quality Function Deployment Effort CCE/6 Sigma Training GEMI TQEM Sustainability Initiatives Total Expenditures Cumulative Impacts Material Cost Reduction Labor Cost Reduction Reduction R&D Cycle Time Reduction Admin Costs Demand Increase COMP-XM INQUIRER Andrews Baldwin Chester Digby $1,500 $1,500 $0 $1,500 $1,000 $0 $0 $0 $1,250 $1,250 $1,250 $0 $1,250 $1,250 $0 $1,500 $0 $0 $1,500 $1,500 $0 $0 $0 $1,500 $0 $0 $0 $1,000 $6,500 $0 $0 $1,250 $1,250 $6,250 $0 $0 $750 $750 $5,500 $1,500 $0 $0 $0 $6,000 10.18% 4.98% 35.94% 59.41% 8.66% 9.48% 14.00% 40.01% 0.00% 12.78% 10.20% 4.39% 0.00% 34.91% 10.57% 6.07% 0.28% 0.00% 60.02% 2.35% Page 11 PRINT Annual Report Top Annual Report Andrews Round: 8 Dec. 31, 2018 C59559 Balance Sheet DEFINITIONS: Common Size: The common size column simply represents each item as a percentage of total assets for that year. Cash: Your 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 company's long term debt is in the form of bonds, and this represents the total value of your bonds. Common Stock: The amount of capital invested by shareholders in the company. Retained Earnings: The profits that the company chose to keep instead of paying to shareholders as dividends. ASSETS $0 $12,148 $27,628 31.3% $39,776 126.9% -58.3% $152,280 ($62,731) $77,749 68.7% $89,549 $113,182 100.0% $129,326 5.8% 10.5% 20.1% $6,908 $21,408 $22,727 36.4% $51,043 36.4% 27.2% $41,242 $37,041 $71,972 63.6% $78,283 $113,182 Cash Accounts Receivable Inventory 2018 Common Size 0.0% 11.1% 20.2% 100.0% $129,326 $0 $12,586 $22,846 Total Current Assets $35,432 Plant & Equipment Accumulated Depreciation $143,680 ($65,931) Total Fixed Assets Total Assets 2017 LIABILITIES & OWNERS' EQUITY Accounts Payable Current Debt Long Term Debt $6,615 $11,867 $22,727 Total Liabilities Common Stock Retained Earnings $41,209 $41,242 $30,730 Total Equity Total Liab. & O. Equity Cash Flow Statement The Cash Flow Statement examines what happened in the Cash Account during the year. Cash injections appear as positive numbers and cash withdrawals as negative numbers. The Cash Flow Statement is an excellent tool for diagnosing emergency loans. When negative cash flows exceed positives, you are forced to seek emergency funding. For example, if sales are bad and you find yourself carrying an abundance of excess inventory, the report would show the increase in inventory as a huge negative cash flow. Too much unexpected inventory could outstrip your inflows, exhaust your starting cash and force you to beg for money to keep your company afloat. Cash Flows from Operating Activities: Net Income (Loss) Depreciation Extraordinary gains/losses/writeoffs Accounts Payable Inventory Accounts Receivable Net cash from operations Cash Flows from Investing Activities: Plant Improvements Cash Flows from Financing Activities: Dividends Paid Sales of Common Stock Purchase of Common Stock Cash from long term debt Retirement of long term debt Change in current debt (net) Net cash from financing activities Net change in cash position Closing cash position Annua