With the data of the company Chester calculates: a. ROIC b. ROR c. WCT d. COGS/REV e. R&D/ REV f. SGA/REV g. FAT h. IT i. RT j. PT

als and Serpong Round: 8 Dec. 31, 2027 Chester C105784 Balance Sheet ASSETS 2026 Cash Account Receivable Inventory Total Current Assets $42.222 $40,629 55,106 2027 Common Size 14.9% 14.4% 1.8% 31.1% $52,467 $40,010 $9.534 $102.011 $87 957 cosa Daroc Accs P emergency bars used to ones Annual Report DEANTONS: Common Size: The common size com simply represents each terasa percentage of total assets for that year Cash Your end at year cash position Accounts Receivable: Reflects the bag between in devey The current value of your hvertory your company stocked out. Urmet demand would cause, salto your competitors. Plant & Equipment The current value of your part. Accum The total accumulated depreciation your Payable: What the company carte de consoles for dett the company the next year of your company solent should you run out of cash during the year Long Term Datt The company's ing term debts in the form of bonds, and this represents the total value of your bonds Invested by stars in the company. Common Stock The amount of capital Retained Earnings: The profits that the company chose to keep instead of paying to sharehodes as dividends 5340 850 (5146,170) Plant & Equipment Accumulated Depreciation Total Fixed Assets Total Assets LIABILITIES & OWNER'S EQUITY $194,680 $282,637 121.0% -51.7% 68.9% 100.0% 5308.560 ($135.350) 5172 200 5274 212 centret Accounts Payable Current Debt Long Term Debt Total Liabilities $12,255 SO $89,994 4.3% 0.0% 31.8% 36.2% $11,152 $0 $89,994 $101.146 $102,249 $57.659 $59,670 $120.718 21.1% 42.79 Common Stock Retained Earnings Total Equity Total Liab. & Equity $180388 $282,837 S105 406 $173 065 $274 212 100.0% 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 withdrawak a negative numbes. The Cash Fow Statement is an excelent tool for diagnosing emergency bans. When negative cash flows exceed positives you are forced to seek emergency funding. For example, Isales are bad and you find yourse carying an abundance of excess hventory the report would show the increase in inventory as a huge negative cash fow Too much unexpected Inventory could outsip your infows, exhaust your starting cash and force you to beg for money to keep your company 2027 $52,019 $22,723 (54,048) $1.103 2026 $49,664 $20,570 $0 $3,149 $3.385 (54.664) $72,104 (5619) $75,606 (541,155) ($15,300) Cash Flows from Operating Activities NetIncome Loss) Depreciation Extraordinary gains/losses/writeofts Accounts Payable Inventory Accounts Receivable Net cash from operation Cash Flows from Investing Activities Plant Improvements Cash Flows from Financing Activities Dividends Pald Sales of Common Stock Purchase of Common Stock Cash from long term debt Retirement of long term debt Change in current debtinet) Net Cash from financing activities Net Change in cash position Closing cash position Cash Flow Summary Chester C105784 80,000 60.000 40,000 20.000 0 -20 000 -40.000 Operations Investment Finance Chg. Cash Operations Investment Finance 1 thg Cash (524.261) $0 (520,435) $0 $0 $0 ($17,026) $0 ($14,354) $0 $0 (518) (531,398) $25,407 $52,467 (544,696) ($10.245) $42.222 Annual Report Page 1 Annual Report Chester C105784 Round: 8 Dec. 31, 2027 2027 Income Statement Common Size 100.0% 17.2% 34.5% 0.2% 52.0% 48.0% (Product Name) Cake Cedar Cid Coal Cure Chapi CMuria NA 2027 Total Sales $30,828 $45,448 551.736 542 208 $50,953 $48,897 $26,512 $0 5296,503 Variable Costs: Direct Labor $1.921 $5,440 $3,520 $10.831 $12,326 $10,277 $6,000 $0 $51,115 Direct Material $10,069 $12,447 $17.631 $17,393 $18,094 $17,334 $9,452 SO S102 421 Inventory Carry $0 so $0 591 SO 5522 SO SO 5613 Total Variable $11.990 $17,887 $21.151 $28.315 $28,133 $16.252 $0 $154.149 Contribution Margin $18,838 $27,561 $30 as $13.893 $20,543 $20,754 $10,260 SO $142 444 Period Costs: Depreciation $4 447 $6,133 $4,293 $1,700 $2,300 $2.400 $1,450 SO $22,723 SG&A: R&D $758 $0 5836 5483 $395 $520 $316 $0 53 319 Promotions $1 551 $1,551 $2,061 $1,796 $2.024 $1.785 $2,025 SO $12.793 Sales $1652 $1,652 $1,652 $1,652 $1,652 51.770 $1,770 SO $11,800 Admin $245 $362 $412 3336 5408 $390 $211 SO Total Period $8.663 $9,699 9.255 $5,967 56.778 $5.855 $5,773 SO $52.999 Net Margin $10,175 $17,863 $21.330 $7,926 $13,765 $13,899 $4,486 SO $89,445 Definitions: Sales: Unt Sales Times at price. Direct Labor: Labor costs incurred to produce the product that Other (53.742) was sold. Inventory Carry Cost the cost unsold goods in inventory. Depreciation Calculated on EBIT $93,187 straightine. 15year depreciation of plant value. RD Costs: RD department expenditures for each product Short Term Interest $0 Admin Administration overhead is estimated at 1.5% of sales. Promotions: The promotion budget for each Long Term Interest $11,022 product Sales: The salesforce budget for each product. Other: Cras not included in other categories Taxes $28,758 such as Fees, Witects, and TOM. The fees Indude money paid to investment bankes and brokerage Profit Sharing firms to be new stocks or bonds plus consulting fees your instructor might assess. Witeoffs Include the Net Profit $52,019 loss you might experience when you sel capacity or guidate nventory as the result of eliminating a production Ine. If the amount appears as a negative amount, then you actually made money on the Variable Margins quidation of capactyor Inventory. EBIT. Eanings Before Interest and Taxes. Short Term Interest: Interest 2027 Chester C105784 expense based on last year's current debt, including short term debt, long term nates that have become 60 due, and emergency bans. Long Term Interest interest paid on outstanding bonds. Taxes: Income tax 40 based upon a 38% tax rate. Profit Sharing Prolts shared with employees under the labor contract Net Profit EBIT mus interest, taxes, and profit shang 20 D 7.7% 1.1% 4.3% 4.0% 0.8% 17.9% 30.2% -1.3% 31.4% 0.0% 3.7% 9.7% 0.5% 17.5% $1389 Market Share History C105784 20% 10% 0% min Profit History C105784 $40.000 $20.000 so A39 2019 2020 2021 2022 2024 2025 2026 2027 ROE History C105784 20% 2019 2020 2021 2022 2023 2024 2025 2026 2027 Asset Turnover History C105784 10 0.5 0.0 0% 2019 2020 2021 2022 2023 2024 2025 2026 2027 ROS History C105784 2019 2020 2021 2022 2023 2024 2025 2026 2027 ROA History C105784 20% 10% 0% 10% 0% A2 2019 2020 2021 2022 2023 2024 2025 2026 2027 2019 2020 2021 2022 2023 2024 2025 2026 2027