Académique Documents
Professionnel Documents
Culture Documents
C72512
Andrews
Baldwin
Chester
Digby
Erie
Ferris
CAPSTONE COURIER
Andrews
4.1%
1.05
4.4%
Baldwin
4.1%
1.05
4.4%
Chester
4.1%
1.05
4.4%
Digby
4.1%
1.05
4.4%
Erie
4.1%
1.05
4.4%
Ferris
4.1%
1.05
4.4%
2.0
2.0
2.0
2.0
2.0
2.0
8.7%
$0
$101,073,437
$11,996,365
$4,188,507
$4,188,507
8.9%
28.3%
8.7%
$0
$101,073,437
$11,996,365
$4,188,507
$4,188,507
8.9%
28.3%
8.7%
$0
$101,073,437
$11,996,365
$4,188,507
$4,188,507
8.9%
28.3%
8.7%
$0
$101,073,437
$11,996,365
$4,188,507
$4,188,507
8.9%
28.3%
8.7%
$0
$101,073,437
$11,996,365
$4,188,507
$4,188,507
8.9%
28.3%
8.7%
$0
$101,073,437
$11,996,365
$4,188,507
$4,188,507
8.9%
28.3%
Page 1
Round: 0
Dec. 31, 2015
C72512
Stock Market Summary
Company
Andrews
Baldwin
Chester
Digby
Erie
Ferris
Close
Change
Shares
$34.25
$34.25
$34.25
$34.25
$34.25
$34.25
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
2,000,000
2,000,000
2,000,000
2,000,000
2,000,000
2,000,000
MarketCap
($M)
$69
$69
$69
$69
$69
$69
Book Value
EPS
Dividend
Yield
P/E
$23.97
$23.97
$23.97
$23.97
$23.97
$23.97
$2.09
$2.09
$2.09
$2.09
$2.09
$2.09
$2.00
$2.00
$2.00
$2.00
$2.00
$2.00
5.8%
5.8%
5.8%
5.8%
5.8%
5.8%
16.4
16.4
16.4
16.4
16.4
16.4
Series#
Face
Yield
Close$
11.0S2017
12.5S2019
14.0S2021
$6,950,000
$13,900,000
$20,850,000
11.1%
12.1%
12.6%
99.49
103.70
111.32
11.0S2017
12.5S2019
14.0S2021
$6,950,000
$13,900,000
$20,850,000
11.1%
12.1%
12.6%
99.49
103.70
111.32
11.0S2017
12.5S2019
14.0S2021
$6,950,000
$13,900,000
$20,850,000
11.1%
12.1%
12.6%
99.49
103.70
111.32
Baldwin
Chester
S&P Company
Digby
B
B
B
Erie
B
B
B
Ferris
B
B
B
Series#
Face
Yield
Close$
S&P
11.0S2017
12.5S2019
14.0S2021
$6,950,000
$13,900,000
$20,850,000
11.1%
12.1%
12.6%
99.49
103.70
111.32
B
B
B
11.0S2017
12.5S2019
14.0S2021
$6,950,000
$13,900,000
$20,850,000
11.1%
12.1%
12.6%
99.49
103.70
111.32
B
B
B
11.0S2017
12.5S2019
14.0S2021
$6,950,000
$13,900,000
$20,850,000
11.1%
12.1%
12.6%
99.49
103.70
111.32
B
B
B
Page 2
Financial Summary
Cash Flow Statement Survey
CashFlows from operating activities
Net Income(Loss)
Adjustment for non-cash items:
Depreciation
Extraordinary gains/losses/writeoffs
Changes in current assets and liablilities
Acounts payable
Inventory
Accounts Receivable
Net cash from operations
C72512
Round: 0
Dec. 31, 2015
Andrews
Baldwin
Chester
Digby
Erie
Ferris
$4,189
$4,189
$4,189
$4,189
$4,189
$4,189
$7,587
$0
$7,587
$0
$7,587
$0
$7,587
$0
$7,587
$0
$7,587
$0
$3,583
($8,617)
($307)
$6,434
$3,583
($8,617)
($307)
$6,434
$3,583
($8,617)
($307)
$6,434
$3,583
($8,617)
($307)
$6,434
$3,583
($8,617)
($307)
$6,434
$3,583
($8,617)
($307)
$6,434
$0
$0
$0
$0
$0
$0
($4,000)
$0
$0
$0
$0
$0
$0
$0
($4,000)
$0
$0
$0
$0
$0
$0
$0
($4,000)
$0
$0
$0
$0
$0
$0
$0
($4,000)
$0
$0
$0
$0
$0
$0
$0
($4,000)
$0
$0
$0
$0
$0
$0
$0
($4,000)
$0
$0
$0
$0
$0
$0
$0
($4,000)
($4,000)
($4,000)
($4,000)
($4,000)
($4,000)
$2,434
Andrews
$3,434
$8,307
$8,617
$20,358
$2,434
Baldwin
$3,434
$8,307
$8,617
$20,358
$2,434
Chester
$3,434
$8,307
$8,617
$20,358
$2,434
Digby
$3,434
$8,307
$8,617
$20,358
$2,434
Erie
$3,434
$8,307
$8,617
$20,358
$2,434
Ferris
$3,434
$8,307
$8,617
$20,358
$113,800
($37,933)
$75,867
$113,800
($37,933)
$75,867
$113,800
($37,933)
$75,867
$113,800
($37,933)
$75,867
$113,800
($37,933)
$75,867
$113,800
($37,933)
$75,867
Total Assets
$96,225
$96,225
$96,225
$96,225
$96,225
$96,225
Account Payable
CurrentDebt
Long Term Debt
Total Liabilities
$6,583
$0
$41,700
$48,283
$6,583
$0
$41,700
$48,283
$6,583
$0
$41,700
$48,283
$6,583
$0
$41,700
$48,283
$6,583
$0
$41,700
$48,283
$6,583
$0
$41,700
$48,283
Common Stock
Retained Earnings
Total Equity
$18,360
$29,582
$47,942
$18,360
$29,582
$47,942
$18,360
$29,582
$47,942
$18,360
$29,582
$47,942
$18,360
$29,582
$47,942
$18,360
$29,582
$47,942
$96,225
$96,225
$96,225
$96,225
$96,225
$96,225
Andrews
$101,073
$72,513
$7,587
$8,978
$0
$11,996
$5,421
$2,301
$85
$4,189
Baldwin
$101,073
$72,513
$7,587
$8,978
$0
$11,996
$5,421
$2,301
$85
$4,189
Chester
$101,073
$72,513
$7,587
$8,978
$0
$11,996
$5,421
$2,301
$85
$4,189
Digby
$101,073
$72,513
$7,587
$8,978
$0
$11,996
$5,421
$2,301
$85
$4,189
Erie
$101,073
$72,513
$7,587
$8,978
$0
$11,996
$5,421
$2,301
$85
$4,189
Ferris
$101,073
$72,513
$7,587
$8,978
$0
$11,996
$5,421
$2,301
$85
$4,189
CAPSTONE COURIER
Page 3
C72512
Production Analysis
Name
Able
Acre
Adam
Aft
Agape
Primary
Segment
Trad
Low
High
Pfmn
Size
Units
Sold
999
1,763
366
358
314
Unit
Inven
tory
189
39
40
78
62
Baker
Bead
Bid
Bold
Buddy
Trad
Low
High
Pfmn
Size
999
1,763
366
358
314
Cake
Cedar
Cid
Coat
Cure
Trad
Low
High
Pfmn
Size
Daze
Dell
Dixie
Dot
Dune
Price
$28.00
$21.00
$38.00
$33.00
$33.00
Material
Cost
$11.59
$7.81
$15.98
$15.87
$13.62
Labor
Cost
$7.49
$7.12
$8.57
$8.57
$8.57
Contr.
Marg.
29%
27%
33%
23%
30%
2nd
Shift
&
Overtime
0%
30%
0%
0%
0%
14.5
17.0
12.0
15.5
11.0
$28.00
$21.00
$38.00
$33.00
$33.00
$11.59
$7.81
$15.98
$15.87
$13.62
$7.49
$7.12
$8.57
$8.57
$8.57
29%
27%
33%
23%
30%
0%
30%
0%
0%
0%
4.0
5.0
3.0
3.0
3.0
1,800 66%
1,400 129%
900 45%
600 73%
600 63%
5.5
3.0
8.0
9.4
4.0
14.5
17.0
12.0
15.5
11.0
$28.00
$21.00
$38.00
$33.00
$33.00
$11.59
$7.81
$15.98
$15.87
$13.62
$7.49
$7.12
$8.57
$8.57
$8.57
29%
27%
33%
23%
30%
0%
30%
0%
0%
0%
4.0
5.0
3.0
3.0
3.0
1,800 66%
1,400 129%
900 45%
600 73%
600 63%
17500
14000
23000
25000
19000
5.5
3.0
8.0
9.4
4.0
14.5
17.0
12.0
15.5
11.0
$28.00
$21.00
$38.00
$33.00
$33.00
$11.59
$7.81
$15.98
$15.87
$13.62
$7.49
$7.12
$8.57
$8.57
$8.57
29%
27%
33%
23%
30%
0%
30%
0%
0%
0%
4.0
5.0
3.0
3.0
3.0
1,800 66%
1,400 129%
900 45%
600 73%
600 63%
3.1
4.6
1.7
2.5
2.6
17500
14000
23000
25000
19000
5.5
3.0
8.0
9.4
4.0
14.5
17.0
12.0
15.5
11.0
$28.00
$21.00
$38.00
$33.00
$33.00
$11.59
$7.81
$15.98
$15.87
$13.62
$7.49
$7.12
$8.57
$8.57
$8.57
29%
27%
33%
23%
30%
0%
30%
0%
0%
0%
4.0
5.0
3.0
3.0
3.0
1,800 66%
1,400 129%
900 45%
600 73%
600 63%
3.1
4.6
1.7
2.5
2.6
17500
14000
23000
25000
19000
5.5
3.0
8.0
9.4
4.0
14.5
17.0
12.0
15.5
11.0
$28.00
$21.00
$38.00
$33.00
$33.00
$11.59
$7.81
$15.98
$15.87
$13.62
$7.49
$7.12
$8.57
$8.57
$8.57
29%
27%
33%
23%
30%
0%
30%
0%
0%
0%
4.0
5.0
3.0
3.0
3.0
1,800 66%
1,400 129%
900 45%
600 73%
600 63%
Revision Date
11/20/2012
5/25/2011
4/19/2014
6/30/2013
5/25/2013
Age
Dec.31
3.1
4.6
1.7
2.5
2.6
MTBF
17500
14000
23000
25000
19000
Pfmn
Coord
5.5
3.0
8.0
9.4
4.0
Size
Coord
14.5
17.0
12.0
15.5
11.0
189
39
40
78
62
11/20/2012
5/25/2011
4/19/2014
6/30/2013
5/25/2013
3.1
4.6
1.7
2.5
2.6
17500
14000
23000
25000
19000
5.5
3.0
8.0
9.4
4.0
999
1,763
366
358
314
189
39
40
78
62
11/20/2012
5/25/2011
4/19/2014
6/30/2013
5/25/2013
3.1
4.6
1.7
2.5
2.6
17500
14000
23000
25000
19000
Trad
Low
High
Pfmn
Size
999
1,763
366
358
314
189
39
40
78
62
11/20/2012
5/25/2011
4/19/2014
6/30/2013
5/25/2013
3.1
4.6
1.7
2.5
2.6
Eat
Ebb
Echo
Edge
Egg
Trad
Low
High
Pfmn
Size
999
1,763
366
358
314
189
39
40
78
62
11/20/2012
5/25/2011
4/19/2014
6/30/2013
5/25/2013
Fast
Feat
Fist
Foam
Fume
Trad
Low
High
Pfmn
Size
999
1,763
366
358
314
189
39
40
78
62
11/20/2012
5/25/2011
4/19/2014
6/30/2013
5/25/2013
CAPSTONE COURIER
Round: 0
Dec. 31, 2015
Auto
mation
Next
Round
4.0
5.0
3.0
3.0
3.0
Capacity
Next Plant
Round Utiliz.
1,800 66%
1,400 129%
900 45%
600 73%
600 63%
Page 4
C72512
Round: 0
Dec. 31, 2015
Traditional Statistics
Total Industry Unit Demand
7,387
7,387
32.4%
9.2%
Importance
1. Age
47%
2. Price
$20.00 - 30.00
23%
3. Ideal Position
21%
4. Reliability
MTBF 14000-19000
9%
Cust.
Sold to Revision
Stock
Pfmn
Size
Out
Coord
Coord
Name
Share
Seg
Date
Able
13%
961
11/20/2012
5.5
Baker
13%
961
11/20/2012
5.5
Cake
13%
961
11/20/2012
Daze
13%
961
Eat
13%
Fast
13%
Acre
List
Age
Promo Aware-
Cust.
Dec.
Sales
Access-
Cust.
Price
MTBF
Dec.31
Budget
ness
Budget
ibility
Survey
14.5
$28.00
17500
3.10
$1,000
55%
$1,000
54%
18
14.5
$28.00
17500
3.10
$1,000
55%
$1,000
54%
18
5.5
14.5
$28.00
17500
3.10
$1,000
55%
$1,000
54%
18
11/20/2012
5.5
14.5
$28.00
17500
3.10
$1,000
55%
$1,000
54%
18
961
11/20/2012
5.5
14.5
$28.00
17500
3.10
$1,000
55%
$1,000
54%
18
961
11/20/2012
5.5
14.5
$28.00
17500
3.10
$1,000
55%
$1,000
54%
18
4%
270
5/25/2011
3.0
17.0
$21.00
14000
4.60
$900
52%
$900
54%
Bead
4%
270
5/25/2011
3.0
17.0
$21.00
14000
4.60
$900
52%
$900
54%
Cedar
4%
270
5/25/2011
3.0
17.0
$21.00
14000
4.60
$900
52%
$900
54%
Dell
4%
270
5/25/2011
3.0
17.0
$21.00
14000
4.60
$900
52%
$900
54%
Ebb
4%
270
5/25/2011
3.0
17.0
$21.00
14000
4.60
$900
52%
$900
54%
Feat
4%
270
5/25/2011
3.0
17.0
$21.00
14000
4.60
$900
52%
$900
54%
CAPSTONE COURIER
Page 5
C72512
Round: 0
Dec. 31, 2015
8,960
8,960
39.3%
11.7%
Importance
1. Price
$15.00 - 25.00
53%
2. Age
24%
3. Ideal Position
16%
4. Reliability
MTBF 12000-17000
7%
Cust.
Sold to Revision
Pfmn
Size
Out
Coord
Coord
Name
Share
Seg
Acre
17%
1,493
5/25/2011
3.0
Bead
17%
1,493
5/25/2011
3.0
Cedar
17%
1,493
5/25/2011
Dell
17%
1,493
Ebb
17%
Feat
17%
List
Age
Promo Aware-
Cust.
Dec.
Sales
Access-
Cust.
Price
MTBF
Dec.31
Budget
ness
Budget
ibility
Survey
17.0
$21.00
14000
4.60
$900
52%
$900
40%
12
17.0
$21.00
14000
4.60
$900
52%
$900
40%
12
3.0
17.0
$21.00
14000
4.60
$900
52%
$900
40%
12
5/25/2011
3.0
17.0
$21.00
14000
4.60
$900
52%
$900
40%
12
1,493
5/25/2011
3.0
17.0
$21.00
14000
4.60
$900
52%
$900
40%
12
1,493
5/25/2011
3.0
17.0
$21.00
14000
4.60
$900
52%
$900
40%
12
CAPSTONE COURIER
Date
Stock
Page 6
C72512
Round: 0
Dec. 31, 2015
2,554
2,554
11.2%
16.2%
43%
29%
MTBF 20000-25000
19%
2. Age
3. Reliability
Importance
4. Price
$30.00 - 40.00
9%
Cust.
Sold to Revision
Stock
Pfmn
Size
Out
Coord
Coord
Name
Share
Seg
Date
Adam
14%
366
4/19/2014
8.0
Bid
14%
366
4/19/2014
8.0
Cid
14%
366
4/19/2014
Dixie
14%
366
Echo
14%
Fist
14%
Aft
List
Age
Promo Aware-
Cust.
Dec.
Sales
Access-
Cust.
Price
MTBF
Dec.31
Budget
ness
Budget
ibility
Survey
12.0
$38.00
23000
1.70
$800
49%
$800
48%
21
12.0
$38.00
23000
1.70
$800
49%
$800
48%
21
8.0
12.0
$38.00
23000
1.70
$800
49%
$800
48%
21
4/19/2014
8.0
12.0
$38.00
23000
1.70
$800
49%
$800
48%
21
366
4/19/2014
8.0
12.0
$38.00
23000
1.70
$800
49%
$800
48%
21
366
4/19/2014
8.0
12.0
$38.00
23000
1.70
$800
49%
$800
48%
21
2%
41
6/30/2013
9.4
15.5
$33.00
25000
2.50
$700
46%
$700
48%
Bold
2%
41
6/30/2013
9.4
15.5
$33.00
25000
2.50
$700
46%
$700
48%
Coat
2%
41
6/30/2013
9.4
15.5
$33.00
25000
2.50
$700
46%
$700
48%
Dot
2%
41
6/30/2013
9.4
15.5
$33.00
25000
2.50
$700
46%
$700
48%
Edge
2%
41
6/30/2013
9.4
15.5
$33.00
25000
2.50
$700
46%
$700
48%
Foam
2%
41
6/30/2013
9.4
15.5
$33.00
25000
2.50
$700
46%
$700
48%
CAPSTONE COURIER
Page 7
C72512
Round: 0
Dec. 31, 2015
Performance Statistics
Total Industry Unit Demand
1,915
1,915
8.4%
19.8%
Importance
1. Reliability
MTBF 22000-27000
43%
2. Ideal Position
29%
3. Price
$25.00 - 35.00
19%
4. Age
9%
Cust.
Sold to Revision
Stock
Pfmn
Size
Out
Coord
Coord
Name
Share
Seg
Date
Aft
17%
317
6/30/2013
9.4
Bold
17%
317
6/30/2013
9.4
Coat
17%
317
6/30/2013
Dot
17%
317
Edge
17%
Foam
17%
Able
List
Age
Promo Aware-
Cust.
Dec.
Sales
Access-
Cust.
Price
MTBF
Dec.31
Budget
ness
Budget
ibility
Survey
15.5
$33.00
25000
2.50
$700
46%
$700
37%
20
15.5
$33.00
25000
2.50
$700
46%
$700
37%
20
9.4
15.5
$33.00
25000
2.50
$700
46%
$700
37%
20
6/30/2013
9.4
15.5
$33.00
25000
2.50
$700
46%
$700
37%
20
317
6/30/2013
9.4
15.5
$33.00
25000
2.50
$700
46%
$700
37%
20
317
6/30/2013
9.4
15.5
$33.00
25000
2.50
$700
46%
$700
37%
20
0%
11/20/2012
5.5
14.5
$28.00
17500
3.10
$1,000
55%
$1,000
37%
Baker
0%
11/20/2012
5.5
14.5
$28.00
17500
3.10
$1,000
55%
$1,000
37%
Cake
0%
11/20/2012
5.5
14.5
$28.00
17500
3.10
$1,000
55%
$1,000
37%
Daze
0%
11/20/2012
5.5
14.5
$28.00
17500
3.10
$1,000
55%
$1,000
37%
Eat
0%
11/20/2012
5.5
14.5
$28.00
17500
3.10
$1,000
55%
$1,000
37%
Fast
0%
11/20/2012
5.5
14.5
$28.00
17500
3.10
$1,000
55%
$1,000
37%
CAPSTONE COURIER
Page 8
C72512
Round: 0
Dec. 31, 2015
Size Statistics
Total Industry Unit Demand
1,984
1,984
8.7%
18.3%
43%
29%
MTBF 16000-21000
19%
2. Age
3. Reliability
Importance
4. Price
$25.00 - 35.00
9%
Cust.
Sold to Revision
Stock
Pfmn
Size
Out
Coord
Coord
Name
Share
Seg
Date
Agape
15%
307
5/25/2013
4.0
Buddy
15%
307
5/25/2013
4.0
Cure
15%
307
5/25/2013
Dune
15%
307
Egg
15%
Fume
15%
Able
List
Age
Promo Aware-
Cust.
Dec.
Sales
Access-
Cust.
Price
MTBF
Dec.31
Budget
ness
Budget
ibility
Survey
11.0
$33.00
19000
2.60
$700
46%
$700
42%
27
11.0
$33.00
19000
2.60
$700
46%
$700
42%
27
4.0
11.0
$33.00
19000
2.60
$700
46%
$700
42%
27
5/25/2013
4.0
11.0
$33.00
19000
2.60
$700
46%
$700
42%
27
307
5/25/2013
4.0
11.0
$33.00
19000
2.60
$700
46%
$700
42%
27
307
5/25/2013
4.0
11.0
$33.00
19000
2.60
$700
46%
$700
42%
27
1%
24
11/20/2012
5.5
14.5
$28.00
17500
3.10
$1,000
55%
$1,000
42%
Baker
1%
24
11/20/2012
5.5
14.5
$28.00
17500
3.10
$1,000
55%
$1,000
42%
Cake
1%
24
11/20/2012
5.5
14.5
$28.00
17500
3.10
$1,000
55%
$1,000
42%
Daze
1%
24
11/20/2012
5.5
14.5
$28.00
17500
3.10
$1,000
55%
$1,000
42%
Eat
1%
24
11/20/2012
5.5
14.5
$28.00
17500
3.10
$1,000
55%
$1,000
42%
Fast
1%
24
11/20/2012
5.5
14.5
$28.00
17500
3.10
$1,000
55%
$1,000
42%
CAPSTONE COURIER
Page 9
Market Share
C72512
Low
8,960
39.3%
Able
Acre
Adam
Aft
Agape
Total
13.0%
3.6%
16.7%
16.7%
16.7%
Baker
Bead
Bid
Bold
Buddy
Total
13.0%
3.6%
16.7%
16.7%
16.7%
Cake
Cedar
Cid
Coat
Cure
Total
13.0%
3.6%
16.7%
16.7%
16.7%
Daze
Dell
Dixie
Dot
Dune
Total
13.0%
3.6%
16.7%
16.7%
16.7%
Eat
Ebb
Echo
Edge
Egg
Total
13.0%
3.6%
16.7%
16.7%
16.7%
Fast
Feat
Fist
Foam
Fume
Total
13.0%
3.6%
16.7%
16.7%
CAPSTONE COURIER
High
2,554
11.2%
Pfmn
1,915
8.4%
Size
1,984
8.7%
0.4%
0.1%
1.2%
14.3%
1.6%
0.3%
16.7%
0.4%
14.3%
1.6%
0.3%
16.7%
0.4%
14.3%
1.6%
0.3%
16.7%
0.4%
14.3%
1.6%
0.3%
16.7%
0.4%
14.3%
1.6%
0.3%
16.7%
0.4%
16.7%
14.3%
1.6%
0.3%
16.7%
16.5%
16.7%
15.5%
16.7%
0.1%
1.2%
16.5%
16.7%
15.5%
16.7%
0.1%
1.2%
16.5%
16.7%
15.5%
16.7%
0.1%
1.2%
16.5%
16.7%
15.5%
16.7%
0.1%
1.2%
16.5%
16.7%
15.5%
16.7%
0.1%
1.2%
16.5%
16.7%
15.5%
16.7%
Round: 0
Dec. 31, 2015
Total
22,800 Units Demanded
100.0% % of Market
Trad
7,387
32.4%
Low
8,960
39.3%
16.7%
4.4%
7.7%
1.6%
1.6%
1.4%
16.7%
Able
Acre
Adam
Aft
Agape
Total
13.0%
3.7%
16.7%
16.7%
4.4%
7.7%
1.6%
1.6%
1.4%
16.7%
Baker
Bead
Bid
Bold
Buddy
Total
13.0%
3.7%
16.7%
16.7%
16.7%
4.4%
7.7%
1.6%
1.6%
1.4%
16.7%
Cake
Cedar
Cid
Coat
Cure
Total
13.0%
3.7%
16.7%
16.7%
16.7%
4.4%
7.7%
1.6%
1.6%
1.4%
16.7%
Daze
Dell
Dixie
Dot
Dune
Total
13.0%
3.7%
16.7%
16.7%
16.7%
4.4%
7.7%
1.6%
1.6%
1.4%
16.7%
Eat
Ebb
Echo
Edge
Egg
Total
13.0%
3.7%
16.7%
16.7%
16.7%
4.4%
7.7%
1.6%
1.6%
1.4%
16.7%
Fast
Feat
Fist
Foam
Fume
Total
13.0%
3.7%
16.7%
16.7%
High
2,554
11.2%
Pfmn
1,915
8.4%
0.5%
14.3%
1.6%
0.3%
16.7%
16.7%
16.7%
16.7%
15.5%
16.7%
16.5%
16.7%
15.5%
16.7%
1.2%
16.5%
16.7%
15.5%
16.7%
1.2%
16.5%
16.7%
0.5%
14.3%
1.6%
0.3%
16.7%
15.5%
16.7%
1.2%
0.5%
14.3%
1.6%
0.3%
16.7%
4.4%
7.7%
1.6%
1.6%
1.4%
16.7%
16.5%
0.5%
14.3%
1.6%
0.3%
16.7%
1.2%
1.2%
0.5%
14.3%
1.6%
0.3%
16.7%
Total
22,800
100.0%
16.5%
0.5%
14.3%
1.6%
0.3%
16.7%
Size
1,984
8.7%
15.5%
16.7%
1.2%
16.5%
16.7%
15.5%
16.7%
4.4%
7.7%
1.6%
1.6%
1.4%
16.7%
4.4%
7.7%
1.6%
1.6%
1.4%
16.7%
4.4%
7.7%
1.6%
1.6%
1.4%
16.7%
4.4%
7.7%
1.6%
1.6%
1.4%
16.7%
4.4%
7.7%
1.6%
1.6%
1.4%
16.7%
Page 10
Perceptual Map
C72512
Andrews
Name
Able
Acre
Adam
Aft
Agape
Pfmn
5.5
3.0
8.0
9.4
4.0
Name
Daze
Dell
Dixie
Dot
Dune
Pfmn
5.5
3.0
8.0
9.4
4.0
Size
14.5
17.0
12.0
15.5
11.0
Digby
CAPSTONE COURIER
Size
14.5
17.0
12.0
15.5
11.0
Baldwin
Revised
11/20/2012
5/25/2011
4/19/2014
6/30/2013
5/25/2013
Name
Baker
Bead
Bid
Bold
Buddy
Pfmn
5.5
3.0
8.0
9.4
4.0
Revised
11/20/2012
5/25/2011
4/19/2014
6/30/2013
5/25/2013
Name
Eat
Ebb
Echo
Edge
Egg
Pfmn
5.5
3.0
8.0
9.4
4.0
Size
14.5
17.0
12.0
15.5
11.0
Erie
Size
14.5
17.0
12.0
15.5
11.0
Round: 0
Dec. 31, 2015
Chester
Revised
11/20/2012
5/25/2011
4/19/2014
6/30/2013
5/25/2013
Name
Cake
Cedar
Cid
Coat
Cure
Pfmn
5.5
3.0
8.0
9.4
4.0
Revised
11/20/2012
5/25/2011
4/19/2014
6/30/2013
5/25/2013
Name
Fast
Feat
Fist
Foam
Fume
Pfmn
5.5
3.0
8.0
9.4
4.0
Size
14.5
17.0
12.0
15.5
11.0
Ferris
Size
14.5
17.0
12.0
15.5
11.0
Revised
11/20/2012
5/25/2011
4/19/2014
6/30/2013
5/25/2013
Revised
11/20/2012
5/25/2011
4/19/2014
6/30/2013
5/25/2013
Page 11
HR/TQM Report
C72512
Round: 0
Dec. 31, 2015
Andrews
701
700
640
60
Baldwin
701
700
640
60
Chester
701
700
640
60
Digby
701
700
640
60
Erie
701
700
640
60
Ferris
701
700
640
60
Overtime Percent
Turnover Rate
New Employees
Separated Employees
Recruiting Spend
Training Hours
Productivity Index
0.2%
10.0%
70
0
$0
0
100.0%
0.2%
10.0%
70
0
$0
0
100.0%
0.2%
10.0%
70
0
$0
0
100.0%
0.2%
10.0%
70
0
$0
0
100.0%
0.2%
10.0%
70
0
$0
0
100.0%
0.2%
10.0%
70
0
$0
0
100.0%
$70
$0
$0
$70
$70
$0
$0
$70
$70
$0
$0
$70
$70
$0
$0
$70
$70
$0
$0
$70
$70
$0
$0
$70
$21.00
2,500
2.0%
5.0%
$21.00
2,500
2.0%
5.0%
$21.00
2,500
2.0%
5.0%
$21.00
2,500
2.0%
5.0%
$21.00
2,500
2.0%
5.0%
$21.00
2,500
2.0%
5.0%
Baldwin
Chester
Digby
Erie
Ferris
Recruiting Cost
Separation Cost
Training Cost
Total HR Admin Cost
Labor Contract Next Year
Wages
Benefits
Profit Sharing
Annual Raise
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
Andrews
Process Mgt Budgets Last Year
CPI Systems
Vendor/JIT
Quality Initiative Training
Channel Support Systems
Concurrent Engineering
UNEP Green Programs
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
0.00%
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%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
Cumulative Impacts
Material Cost Reduction
Labor Cost Reduction
Reduction R&D Cycle Time
Reduction Admin Costs
Demand Increase
CAPSTONE COURIER
Page 12
Annual Report
Annual Report
Andrews
C72512
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
Account Receivable
Inventory
Round: 0
Dec. 31, 2015
$3,434
$8,307
$8,617
$20,358
$113,800
($37,933)
$75,867
Total Assets
$96,225
$6,583
$0
$41,700
Total Liabilities
$48,283
Common Stock
Retained Earnings
$18,360
$29,582
Total Equity
$47,942
$96,225
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.
2015
NetIncome(Loss)
$4,189
Depreciation
$7,587
Extraordinary gains/losses/writeoffs
Accounts Payable
Inventory
$0
$3,583
($8,617)
Accounts Receivable
($307)
$6,434
$0
$0
$0
$0
$0
Annual Report
($4,000)
$0
($4,000)
$2,434
$3,434
Page 13
Annual Report
Andrews
Round: 0
Dec. 31, 2015
C72512
$0
2015
Total
$101,073
Common
Size
100.0%
$0
$0
$0
$0
$0
$0
$0
$0
$28,932
$42,546
$1,034
$72,513
28.6%
42.1%
1.0%
71.7%
$0
$0
$0
$28,561
28.3%
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$7,587
$0
$4,100
$4,100
$778
$16,564
7.5%
0.0%
4.1%
4.1%
0.8%
16.4%
$0
$0
$0
$11,996
11.9%
$0
$11,996
$0
$5,421
$2,301
$85
$4,189
0.0%
11.9%
0.0%
5.4%
2.3%
0.1%
4.1%
Able
Acre
Adam
Aft
Agape
NA
NA
NA
Sales
$27,979
$37,027
$13,894
$11,817
$10,356
$0
$0
Variable Costs:
Direct Labor
Direct Material
Inventory Carry
Total Variable
$7,489
$11,967
$441
$19,897
$12,557
$14,348
$71
$26,977
$3,132
$6,001
$121
$9,254
$3,067
$5,829
$231
$9,127
$2,688
$4,401
$169
$7,258
$0
$0
$0
$0
Contribution Margin
$8,082
$10,051
$4,640
$2,689
$3,099
Period Costs:
Depreciation
SG&A: R&D
Promotions
Sales
Admin
Total Period
$2,640
$0
$1,000
$1,000
$215
$4,855
$2,427
$0
$900
$900
$285
$4,512
$1,080
$0
$800
$800
$107
$2,787
$720
$0
$700
$700
$91
$2,211
$720
$0
$700
$700
$80
$2,200
Net Margin
$3,227
$5,539
$1,853
$478
$899
Definitions: Sales: Unit Sales times list price. Direct Labor: Labor costs incurred to produce the product that
was sold. Inventory Carry Cost: the cost unsold goods in inventory. Depreciation: Calculated on
straight-line. 15-year depreciation of plant value. R&D Costs: R&D department expenditures for each product.
Admin: Administration overhead is estimated at 1.5% of sales. Promotions: The promotion budget for each
product. Sales: The sales force budget for each product. Other: Chargs not included in other categories
such as Fees, Write offs, and TQM. The fees include money paid to investment bankers and brokerage
firms to issue new stocks or bonds plus consulting fees your instructor might assess. Write-offs include the
loss you might experience when you sell capacity or liquidate inventory as the result of eliminating a
production line. If the amount appears as a negative amount, then you actually made money on the
liquidation of capacity or inventory. EBIT: Earnings Before Interest and Taxes. Short Term Interest: Interest
expense based on last 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
Long Term Interest
Taxes
Profit Sharing
Net Profit
Page 14
Annual Report
Annual Report
Baldwin
C72512
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
Account Receivable
Inventory
Round: 0
Dec. 31, 2015
$3,434
$8,307
$8,617
$20,358
$113,800
($37,933)
$75,867
Total Assets
$96,225
$6,583
$0
$41,700
Total Liabilities
$48,283
Common Stock
Retained Earnings
$18,360
$29,582
Total Equity
$47,942
$96,225
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.
2015
NetIncome(Loss)
$4,189
Depreciation
$7,587
Extraordinary gains/losses/writeoffs
Accounts Payable
Inventory
$0
$3,583
($8,617)
Accounts Receivable
($307)
$6,434
$0
$0
$0
$0
$0
Annual Report
($4,000)
$0
($4,000)
$2,434
$3,434
Page 15
Annual Report
Baldwin
Round: 0
Dec. 31, 2015
C72512
$0
2015
Total
$101,073
Common
Size
100.0%
$0
$0
$0
$0
$0
$0
$0
$0
$28,932
$42,546
$1,034
$72,513
28.6%
42.1%
1.0%
71.7%
$0
$0
$0
$28,561
28.3%
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$7,587
$0
$4,100
$4,100
$778
$16,564
7.5%
0.0%
4.1%
4.1%
0.8%
16.4%
$0
$0
$0
$11,996
11.9%
$0
$11,996
$0
$5,421
$2,301
$85
$4,189
0.0%
11.9%
0.0%
5.4%
2.3%
0.1%
4.1%
Baker
Bead
Bid
Bold
Buddy
NA
NA
NA
Sales
$27,979
$37,027
$13,894
$11,817
$10,356
$0
$0
Variable Costs:
Direct Labor
Direct Material
Inventory Carry
Total Variable
$7,489
$11,967
$441
$19,897
$12,557
$14,348
$71
$26,977
$3,132
$6,001
$121
$9,254
$3,067
$5,829
$231
$9,127
$2,688
$4,401
$169
$7,258
$0
$0
$0
$0
Contribution Margin
$8,082
$10,051
$4,640
$2,689
$3,099
Period Costs:
Depreciation
SG&A: R&D
Promotions
Sales
Admin
Total Period
$2,640
$0
$1,000
$1,000
$215
$4,855
$2,427
$0
$900
$900
$285
$4,512
$1,080
$0
$800
$800
$107
$2,787
$720
$0
$700
$700
$91
$2,211
$720
$0
$700
$700
$80
$2,200
Net Margin
$3,227
$5,539
$1,853
$478
$899
Definitions: Sales: Unit Sales times list price. Direct Labor: Labor costs incurred to produce the product that
was sold. Inventory Carry Cost: the cost unsold goods in inventory. Depreciation: Calculated on
straight-line. 15-year depreciation of plant value. R&D Costs: R&D department expenditures for each product.
Admin: Administration overhead is estimated at 1.5% of sales. Promotions: The promotion budget for each
product. Sales: The sales force budget for each product. Other: Chargs not included in other categories
such as Fees, Write offs, and TQM. The fees include money paid to investment bankers and brokerage
firms to issue new stocks or bonds plus consulting fees your instructor might assess. Write-offs include the
loss you might experience when you sell capacity or liquidate inventory as the result of eliminating a
production line. If the amount appears as a negative amount, then you actually made money on the
liquidation of capacity or inventory. EBIT: Earnings Before Interest and Taxes. Short Term Interest: Interest
expense based on last 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
Long Term Interest
Taxes
Profit Sharing
Net Profit
Page 16
Annual Report
Annual Report
Chester
C72512
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
Account Receivable
Inventory
Round: 0
Dec. 31, 2015
$3,434
$8,307
$8,617
$20,358
$113,800
($37,933)
$75,867
Total Assets
$96,225
$6,583
$0
$41,700
Total Liabilities
$48,283
Common Stock
Retained Earnings
$18,360
$29,582
Total Equity
$47,942
$96,225
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.
2015
NetIncome(Loss)
$4,189
Depreciation
$7,587
Extraordinary gains/losses/writeoffs
Accounts Payable
Inventory
$0
$3,583
($8,617)
Accounts Receivable
($307)
$6,434
$0
$0
$0
$0
$0
Annual Report
($4,000)
$0
($4,000)
$2,434
$3,434
Page 17
Annual Report
Chester
Round: 0
Dec. 31, 2015
C72512
$0
2015
Total
$101,073
Common
Size
100.0%
$0
$0
$0
$0
$0
$0
$0
$0
$28,932
$42,546
$1,034
$72,513
28.6%
42.1%
1.0%
71.7%
$0
$0
$0
$28,561
28.3%
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$7,587
$0
$4,100
$4,100
$778
$16,564
7.5%
0.0%
4.1%
4.1%
0.8%
16.4%
$0
$0
$0
$11,996
11.9%
$0
$11,996
$0
$5,421
$2,301
$85
$4,189
0.0%
11.9%
0.0%
5.4%
2.3%
0.1%
4.1%
Cake
Cedar
Cid
Coat
Cure
NA
NA
NA
Sales
$27,979
$37,027
$13,894
$11,817
$10,356
$0
$0
Variable Costs:
Direct Labor
Direct Material
Inventory Carry
Total Variable
$7,489
$11,967
$441
$19,897
$12,557
$14,348
$71
$26,977
$3,132
$6,001
$121
$9,254
$3,067
$5,829
$231
$9,127
$2,688
$4,401
$169
$7,258
$0
$0
$0
$0
Contribution Margin
$8,082
$10,051
$4,640
$2,689
$3,099
Period Costs:
Depreciation
SG&A: R&D
Promotions
Sales
Admin
Total Period
$2,640
$0
$1,000
$1,000
$215
$4,855
$2,427
$0
$900
$900
$285
$4,512
$1,080
$0
$800
$800
$107
$2,787
$720
$0
$700
$700
$91
$2,211
$720
$0
$700
$700
$80
$2,200
Net Margin
$3,227
$5,539
$1,853
$478
$899
Definitions: Sales: Unit Sales times list price. Direct Labor: Labor costs incurred to produce the product that
was sold. Inventory Carry Cost: the cost unsold goods in inventory. Depreciation: Calculated on
straight-line. 15-year depreciation of plant value. R&D Costs: R&D department expenditures for each product.
Admin: Administration overhead is estimated at 1.5% of sales. Promotions: The promotion budget for each
product. Sales: The sales force budget for each product. Other: Chargs not included in other categories
such as Fees, Write offs, and TQM. The fees include money paid to investment bankers and brokerage
firms to issue new stocks or bonds plus consulting fees your instructor might assess. Write-offs include the
loss you might experience when you sell capacity or liquidate inventory as the result of eliminating a
production line. If the amount appears as a negative amount, then you actually made money on the
liquidation of capacity or inventory. EBIT: Earnings Before Interest and Taxes. Short Term Interest: Interest
expense based on last 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
Long Term Interest
Taxes
Profit Sharing
Net Profit
Page 18
Annual Report
Annual Report
Digby
C72512
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
Account Receivable
Inventory
Round: 0
Dec. 31, 2015
$3,434
$8,307
$8,617
$20,358
$113,800
($37,933)
$75,867
Total Assets
$96,225
$6,583
$0
$41,700
Total Liabilities
$48,283
Common Stock
Retained Earnings
$18,360
$29,582
Total Equity
$47,942
$96,225
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.
2015
NetIncome(Loss)
$4,189
Depreciation
$7,587
Extraordinary gains/losses/writeoffs
Accounts Payable
Inventory
$0
$3,583
($8,617)
Accounts Receivable
($307)
$6,434
$0
$0
$0
$0
$0
Annual Report
($4,000)
$0
($4,000)
$2,434
$3,434
Page 19
Annual Report
Digby
Round: 0
Dec. 31, 2015
C72512
$0
2015
Total
$101,073
Common
Size
100.0%
$0
$0
$0
$0
$0
$0
$0
$0
$28,932
$42,546
$1,034
$72,513
28.6%
42.1%
1.0%
71.7%
$0
$0
$0
$28,561
28.3%
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$7,587
$0
$4,100
$4,100
$778
$16,564
7.5%
0.0%
4.1%
4.1%
0.8%
16.4%
$0
$0
$0
$11,996
11.9%
$0
$11,996
$0
$5,421
$2,301
$85
$4,189
0.0%
11.9%
0.0%
5.4%
2.3%
0.1%
4.1%
Daze
Dell
Dixie
Dot
Dune
NA
NA
NA
Sales
$27,979
$37,027
$13,894
$11,817
$10,356
$0
$0
Variable Costs:
Direct Labor
Direct Material
Inventory Carry
Total Variable
$7,489
$11,967
$441
$19,897
$12,557
$14,348
$71
$26,977
$3,132
$6,001
$121
$9,254
$3,067
$5,829
$231
$9,127
$2,688
$4,401
$169
$7,258
$0
$0
$0
$0
Contribution Margin
$8,082
$10,051
$4,640
$2,689
$3,099
Period Costs:
Depreciation
SG&A: R&D
Promotions
Sales
Admin
Total Period
$2,640
$0
$1,000
$1,000
$215
$4,855
$2,427
$0
$900
$900
$285
$4,512
$1,080
$0
$800
$800
$107
$2,787
$720
$0
$700
$700
$91
$2,211
$720
$0
$700
$700
$80
$2,200
Net Margin
$3,227
$5,539
$1,853
$478
$899
Definitions: Sales: Unit Sales times list price. Direct Labor: Labor costs incurred to produce the product that
was sold. Inventory Carry Cost: the cost unsold goods in inventory. Depreciation: Calculated on
straight-line. 15-year depreciation of plant value. R&D Costs: R&D department expenditures for each product.
Admin: Administration overhead is estimated at 1.5% of sales. Promotions: The promotion budget for each
product. Sales: The sales force budget for each product. Other: Chargs not included in other categories
such as Fees, Write offs, and TQM. The fees include money paid to investment bankers and brokerage
firms to issue new stocks or bonds plus consulting fees your instructor might assess. Write-offs include the
loss you might experience when you sell capacity or liquidate inventory as the result of eliminating a
production line. If the amount appears as a negative amount, then you actually made money on the
liquidation of capacity or inventory. EBIT: Earnings Before Interest and Taxes. Short Term Interest: Interest
expense based on last 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
Long Term Interest
Taxes
Profit Sharing
Net Profit
Page 20
Annual Report
Annual Report
Erie
C72512
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
Account Receivable
Inventory
Round: 0
Dec. 31, 2015
$3,434
$8,307
$8,617
$20,358
$113,800
($37,933)
$75,867
Total Assets
$96,225
$6,583
$0
$41,700
Total Liabilities
$48,283
Common Stock
Retained Earnings
$18,360
$29,582
Total Equity
$47,942
$96,225
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.
2015
NetIncome(Loss)
$4,189
Depreciation
$7,587
Extraordinary gains/losses/writeoffs
Accounts Payable
Inventory
$0
$3,583
($8,617)
Accounts Receivable
($307)
$6,434
$0
$0
$0
$0
$0
Annual Report
($4,000)
$0
($4,000)
$2,434
$3,434
Page 21
Annual Report
Erie
Round: 0
Dec. 31, 2015
C72512
$0
2015
Total
$101,073
Common
Size
100.0%
$0
$0
$0
$0
$0
$0
$0
$0
$28,932
$42,546
$1,034
$72,513
28.6%
42.1%
1.0%
71.7%
$0
$0
$0
$28,561
28.3%
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$7,587
$0
$4,100
$4,100
$778
$16,564
7.5%
0.0%
4.1%
4.1%
0.8%
16.4%
$0
$0
$0
$11,996
11.9%
$0
$11,996
$0
$5,421
$2,301
$85
$4,189
0.0%
11.9%
0.0%
5.4%
2.3%
0.1%
4.1%
Eat
Ebb
Echo
Edge
Egg
NA
NA
NA
Sales
$27,979
$37,027
$13,894
$11,817
$10,356
$0
$0
Variable Costs:
Direct Labor
Direct Material
Inventory Carry
Total Variable
$7,489
$11,967
$441
$19,897
$12,557
$14,348
$71
$26,977
$3,132
$6,001
$121
$9,254
$3,067
$5,829
$231
$9,127
$2,688
$4,401
$169
$7,258
$0
$0
$0
$0
Contribution Margin
$8,082
$10,051
$4,640
$2,689
$3,099
Period Costs:
Depreciation
SG&A: R&D
Promotions
Sales
Admin
Total Period
$2,640
$0
$1,000
$1,000
$215
$4,855
$2,427
$0
$900
$900
$285
$4,512
$1,080
$0
$800
$800
$107
$2,787
$720
$0
$700
$700
$91
$2,211
$720
$0
$700
$700
$80
$2,200
Net Margin
$3,227
$5,539
$1,853
$478
$899
Definitions: Sales: Unit Sales times list price. Direct Labor: Labor costs incurred to produce the product that
was sold. Inventory Carry Cost: the cost unsold goods in inventory. Depreciation: Calculated on
straight-line. 15-year depreciation of plant value. R&D Costs: R&D department expenditures for each product.
Admin: Administration overhead is estimated at 1.5% of sales. Promotions: The promotion budget for each
product. Sales: The sales force budget for each product. Other: Chargs not included in other categories
such as Fees, Write offs, and TQM. The fees include money paid to investment bankers and brokerage
firms to issue new stocks or bonds plus consulting fees your instructor might assess. Write-offs include the
loss you might experience when you sell capacity or liquidate inventory as the result of eliminating a
production line. If the amount appears as a negative amount, then you actually made money on the
liquidation of capacity or inventory. EBIT: Earnings Before Interest and Taxes. Short Term Interest: Interest
expense based on last 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
Long Term Interest
Taxes
Profit Sharing
Net Profit
Page 22
Annual Report
Annual Report
Ferris
C72512
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
Account Receivable
Inventory
Round: 0
Dec. 31, 2015
$3,434
$8,307
$8,617
$20,358
$113,800
($37,933)
$75,867
Total Assets
$96,225
$6,583
$0
$41,700
Total Liabilities
$48,283
Common Stock
Retained Earnings
$18,360
$29,582
Total Equity
$47,942
$96,225
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.
2015
NetIncome(Loss)
$4,189
Depreciation
$7,587
Extraordinary gains/losses/writeoffs
Accounts Payable
Inventory
$0
$3,583
($8,617)
Accounts Receivable
($307)
$6,434
$0
$0
$0
$0
$0
Annual Report
($4,000)
$0
($4,000)
$2,434
$3,434
Page 23
Annual Report
Ferris
Round: 0
Dec. 31, 2015
C72512
$0
2015
Total
$101,073
Common
Size
100.0%
$0
$0
$0
$0
$0
$0
$0
$0
$28,932
$42,546
$1,034
$72,513
28.6%
42.1%
1.0%
71.7%
$0
$0
$0
$28,561
28.3%
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$7,587
$0
$4,100
$4,100
$778
$16,564
7.5%
0.0%
4.1%
4.1%
0.8%
16.4%
$0
$0
$0
$11,996
11.9%
$0
$11,996
$0
$5,421
$2,301
$85
$4,189
0.0%
11.9%
0.0%
5.4%
2.3%
0.1%
4.1%
Fast
Feat
Fist
Foam
Fume
NA
NA
NA
Sales
$27,979
$37,027
$13,894
$11,817
$10,356
$0
$0
Variable Costs:
Direct Labor
Direct Material
Inventory Carry
Total Variable
$7,489
$11,967
$441
$19,897
$12,557
$14,348
$71
$26,977
$3,132
$6,001
$121
$9,254
$3,067
$5,829
$231
$9,127
$2,688
$4,401
$169
$7,258
$0
$0
$0
$0
Contribution Margin
$8,082
$10,051
$4,640
$2,689
$3,099
Period Costs:
Depreciation
SG&A: R&D
Promotions
Sales
Admin
Total Period
$2,640
$0
$1,000
$1,000
$215
$4,855
$2,427
$0
$900
$900
$285
$4,512
$1,080
$0
$800
$800
$107
$2,787
$720
$0
$700
$700
$91
$2,211
$720
$0
$700
$700
$80
$2,200
Net Margin
$3,227
$5,539
$1,853
$478
$899
Definitions: Sales: Unit Sales times list price. Direct Labor: Labor costs incurred to produce the product that
was sold. Inventory Carry Cost: the cost unsold goods in inventory. Depreciation: Calculated on
straight-line. 15-year depreciation of plant value. R&D Costs: R&D department expenditures for each product.
Admin: Administration overhead is estimated at 1.5% of sales. Promotions: The promotion budget for each
product. Sales: The sales force budget for each product. Other: Chargs not included in other categories
such as Fees, Write offs, and TQM. The fees include money paid to investment bankers and brokerage
firms to issue new stocks or bonds plus consulting fees your instructor might assess. Write-offs include the
loss you might experience when you sell capacity or liquidate inventory as the result of eliminating a
production line. If the amount appears as a negative amount, then you actually made money on the
liquidation of capacity or inventory. EBIT: Earnings Before Interest and Taxes. Short Term Interest: Interest
expense based on last 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
Long Term Interest
Taxes
Profit Sharing
Net Profit
Page 24