comp-xm® inquirer round1 · top financial summary efren escoto round: 1 december 31, 2014 cash...

Front PagePage 2 Stocks & BondsPage 3 Financial SummaryPage 4 Production Analysis

Page 5 Thrift Segment AnalysisPage 6 Core Segment AnalysisPage 7 Nano Segment AnalysisPage 8 Elite Segment Analysis

Page 9 Market SharePage 10 Perceptual MapPage 11 HR/TQM Report

Annual Report Andrews Annual Report Baldwin Annual Report Chester Annual Report Digby

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COMP-XM® INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1...

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Round: 1Dec. 31, 2014

Student: Efren Escoto

EfrenEscoto

Andrews Efren Escoto

Baldwin

Chester

Digby

Selected Financial Statistics Andrews Baldwin Chester DigbyROS 3.2% 3.2% 8.4% 3.0%Asset Turnover 1.20 0.79 1.59 0.92ROA 3.8% 2.5% 13.4% 2.8%Leverage (Assets/Equity) 1.6 2.4 1.8 2.6ROE 6.2% 6.1% 24.1% 7.4%Emergency Loan $0 $0 $0 $0Sales $147,320,342 $117,012,419 $154,187,758 $151,881,723EBIT $12,106,055 $15,620,537 $24,450,952 $18,667,608Profits $4,740,072 $3,732,600 $13,022,238 $4,582,146Cumulative Profit $4,740,072 $3,732,600 $13,022,238 $4,582,146SG&A / Sales 10.8% 13.0% 8.5% 9.1%Contrib. Margin % 27.9% 35.7% 32.6% 29.7%

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Stocks & Bonds Efren EscotoRound: 1

December 31 , 2014

Stock Market SummaryCompany Close Change Shares MarketCap ($M) Book Value EPS Dividend Yield P/EAndrews $70.29 ($25.52) 2,050,942 $144 $37.13 $2.31 $0.00 0.0% 30.4Baldwin $44.13 ($8.60) 2,255,661 $100 $27.17 $1.65 $0.00 0.0% 26.6Chester $66.59 $11.56 1,880,440 $125 $28.75 $6.93 $3.45 5.2% 9.6Digby $37.80 ($7.02) 2,628,743 $99 $23.67 $1.74 $0.00 0.0% 21.7

Bond Market Summary Company Series# Face Yield Close$ S&P Andrews 13.5S2015 $11,300,000 13.2% 102.25 BBB 11.2S2020 $8,837,000 11.1% 100.85 BBB 11.9S2021 $7,072,000 11.4% 104.24 BBB 10.9S2024 $12,000,000 11.0% 99.41 BBB Baldwin 13.5S2015 $11,300,000 13.5% 100.35 CC 11.2S2020 $8,632,724 12.1% 92.43 CC 12.4S2021 $5,825,802 12.8% 96.91 CC 12.0S2023 $15,610,279 12.7% 94.38 CC 12.6S2024 $17,788,546 12.9% 97.30 CC Chester 13.5S2015 $11,300,000 13.3% 101.70 BB 11.1S2022 $2,509,600 11.4% 97.48 BB 11.2S2023 $5,662,814 11.4% 97.84 BB 11.5S2024 $1,377,976 11.6% 99.43 BB Digby 13.5S2015 $11,300,000 13.5% 100.09 CC 11.3S2020 $10,417,600 12.3% 91.70 CC 12.5S2021 $14,665,611 13.0% 96.07 CC 12.5S2022 $7,963,435 13.1% 95.74 CC 12.5S2023 $9,569,958 13.1% 95.45 CC 12.9S2024 $14,262,838 13.3% 97.33 CC

Next Year's Prime Rate 8.50%COMP-XM® INQUIRER Page 2


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Financial Summary Efren Escoto Round: 1December 31, 2014

Cash Flow Statement Survey Andrews Baldwin Chester DigbyCash flows from operating activities Net Income (Loss) $4,740 $3,733 $13,022 $4,582Adjustment for non-cash items: Depreciation $9,042 $9,887 $6,264 $11,837 Extraordinary gains/losses/writeoffs $0 $0 $0 $0Changes in current assets and liabilities: Accounts payable ($1,546) $596 $1,437 $1,628 Inventory $6,948 ($3,891) $4,720 ($2,107) Accounts receivable $1,347 $132 ($2,832) ($1,636)Net cash from operations $20,531 $10,456 $22,611 $14,304

Cash flows from investing activities Plant improvements (net) ($38,804) ($40,900) ($9,580) ($34,660)Cash flows from financing activities Dividends paid $0 $0 ($6,494) $0Sales of common stock $0 $4,365 $0 $2,840Purchase of common stock $0 $0 ($1,609) $0Cash from long term debt issued $12,000 $17,789 $1,378 $14,263Early retirement of long term debt $0 $0 $0 $0Retirement of current debt ($15,717) ($25,523) ($18,445) ($29,281)Cash from current debt borrowing $0 $21,710 $13,971 $25,277Cash from emergency loan $0 $0 $0 $0

Net cash from financing activities ($3,717) $18,341 ($11,198) $13,098 Net change in cash position ($21,990) ($12,103) $1,833 ($7,259)

Balance Sheet Survey Andrews Baldwin Chester DigbyCash $10,451 $19,535 $19,458 $25,465Accounts Receivable $12,109 $9,617 $12,673 $12,483Inventory $18,584 $11,272 $12,111 $12,101Total Current Assets $41,144 $40,425 $44,242 $50,049 Plant and equipment $135,628 $165,300 $93,960 $177,560Accumulated Depreciation ($53,451) ($57,176) ($41,287) ($63,104)Total Fixed Assets $82,177 $108,124 $52,673 $114,456 Total Assets $123,321 $148,549 $96,915 $164,505

Accounts Payable $7,970 $6,393 $8,038 $8,826Current Debt $0 $21,710 $13,971 $25,277Long Term Debt $39,209 $59,157 $20,850 $68,179Total Liabilities $47,179 $87,260 $42,860 $102,282 Common Stock $12,081 $18,743 $8,799 $27,509Retained Earnings $64,060 $42,545 $45,256 $34,713Total Equity $76,142 $61,289 $54,055 $62,223 Total Liabilities & Owners' Equity $123,321 $148,549 $96,915 $164,505

Income Statement Survey Andrews Baldwin Chester DigbySales $147,320 $117,012 $154,188 $151,882Variable Costs (Labor, Material, Carry) $106,149 $75,240 $103,971 $106,728Depreciation $9,042 $9,887 $6,264 $11,837SGA (R&D, Promo, Sales, Admin) $15,924 $15,158 $13,159 $13,794Other (Fees, Writeoffs, TQM, Bonuses) $4,100 $1,108 $6,343 $855EBIT $12,106 $15,621 $24,451 $18,668Interest (Short term, Long term) $4,665 $9,761 $4,008 $11,474Taxes $2,604 $2,051 $7,155 $2,518Profit Sharing $97 $76 $266 $94Net Profit $4,740 $3,733 $13,022 $4,582



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Production Analysis Efren Escoto Round: 1December 31, 2014

Production Information

NamePrimary

SegmentUnitsSold

UnitInven

tory Revision DateAge

Dec.31 MTBFPfmn

CoordSize

Coord PriceMaterial

CostLaborCost

Contr.Marg.

2nd Shift&

Over-time

Automation

NextRound

CapacityNext

RoundPlantUtiliz.

Ark Elite 783 0 7/20/2014 1.3 26000 13.6 8.3 $41.00 $16.02 $9.43 37% 0% 4.5 714 80%Able Thrift 1,128 502 12/15/2014 3.1 20000 6.4 13.3 $22.00 $8.32 $6.74 27% 0% 7.0 1,130 77%Acre Core 1,860 429 12/16/2014 1.6 20000 9.4 10.8 $27.00 $10.96 $9.90 21% 89% 7.0 1,700 187%Awe Nano 1,085 76 6/13/2014 1.3 22000 11.4 6.6 $37.00 $14.62 $10.33 31% 25% 4.5 928 124% Buzz Thrift 1,347 309 6/28/2014 2.5 14000 7.0 13.2 $19.00 $6.93 $2.73 48% 65% 9.0 1,250 163%Brat Core 1,998 194 12/7/2014 1.1 16000 9.4 10.8 $21.00 $9.87 $5.64 27% 91% 7.0 1,500 189%Baker Nano 854 147 12/17/2014 1.1 18000 11.3 6.8 $30.00 $13.41 $6.07 35% 13% 6.0 800 112%Bead Elite 701 125 12/18/2014 1.1 20000 13.7 8.8 $34.00 $14.22 $6.89 38% 0% 5.0 800 80%Bid 0 0 4/1/2015 0.0 0 0.0 0.0 $0.00 $0.00 $0.00 0% 0% 7.0 500 0% Cute Nano 1,211 0 12/1/2014 1.6 23000 10.5 7.8 $31.00 $13.95 $9.68 26% 100% 5.0 800 198%Crimp Elite 1,007 75 1/4/2015 2.9 25000 12.6 9.8 $35.00 $14.61 $8.80 32% 36% 5.0 700 134%Cake Nano 1,078 221 10/17/2014 1.1 23000 12.0 6.2 $37.00 $15.44 $8.53 34% 24% 5.5 850 122%Cedar Elite 1,065 213 10/17/2014 1.1 25000 14.0 8.2 $39.00 $16.04 $8.17 37% 11% 5.5 950 109% Dug Thrift 2,173 137 4/11/2015 3.8 17000 6.8 13.4 $18.00 $7.63 $4.58 31% 100% 8.5 1,050 198%Drat Thrift 2,274 181 4/11/2015 3.6 17000 7.0 13.2 $18.00 $7.83 $4.46 30% 76% 8.5 1,250 174%Deal Core 1,236 194 11/19/2014 1.2 18000 10.2 9.4 $27.00 $11.55 $7.07 31% 44% 7.8 1,050 143%Dell Core 1,424 239 11/17/2014 1.2 20000 11.0 10.0 $27.00 $12.25 $7.36 27% 68% 7.8 1,250 167%



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Thrift Market Segment Analysis Efren Escoto Round: 1December 31, 2014

Thrift StatisticsTotal Industry Unit Demand 5,669Actual Industry Unit Sales 5,669Segment % of Total Industry 26.7%

Next Year's Segment Growth Rate 11.0%

Thrift Customer Buying Criteria Expectations Importance1. Price $14.00 - 26.00 55%2. Reliability MTBF 14000-20000 20%3. Ideal Position Pfmn 7.0 Size 13.2 15%4. Age Ideal Age = 3.0 10%

Perceptual Map for Thrift Segment

Top Products in Thrift Segment

NameMarketShare

Units Soldto Seg

RevisionDate Stock Out

PfmnCoord

SizeCoord

ListPrice MTBF

AgeDec.31

PromoBudget

Cust. Aware-ness

SalesBudget

Cust. Access-ibility

Dec. Cust.Survey

Dug 26% 1,456 4/11/2015 6.8 13.4 $18.00 17000 3.76 $1,150 68% $1,000 64% 36Drat 26% 1,450 4/11/2015 7.0 13.2 $18.00 17000 3.56 $1,150 69% $1,000 64% 37Able 18% 1,018 12/15/2014 6.4 13.3 $22.00 20000 3.07 $1,400 86% $2,000 80% 37Buzz 16% 902 6/28/2014 7.0 13.2 $19.00 14000 2.48 $1,000 56% $1,000 72% 24Brat 8% 458 12/7/2014 9.4 10.8 $21.00 16000 1.11 $1,000 56% $1,800 72% 5Acre 7% 381 12/16/2014 9.4 10.8 $27.00 20000 1.63 $1,200 81% $1,000 80% 3Deal 0% 4 11/19/2014 10.2 9.4 $27.00 18000 1.16 $1,150 68% $700 64% 0



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Core Market Segment Analysis Efren Escoto Round: 1December 31, 2014

Core StatisticsTotal Industry Unit Demand 7,354Actual Industry Unit Sales 7,354Segment % of Total Industry 34.6%


Core Customer Buying Criteria Expectations Importance1. Price $20.00 - 32.00 46%2. Age Ideal Age = 2.0 20%3. Reliability MTBF 16000-22000 18%4. Ideal Position Pfmn 9.4 Size 10.8 16%

Perceptual Map for Core Segment

Top Products in Core Segment

NameMarketShare

Units Soldto Seg


PfmnCoord

SizeCoord

ListPrice MTBF

AgeDec.31

PromoBudget

Cust. Aware-ness

SalesBudget


Dec. Cust.Survey

Brat 21% 1,540 12/7/2014 9.4 10.8 $21.00 16000 1.11 $1,000 56% $1,800 63% 39Acre 19% 1,401 12/16/2014 9.4 10.8 $27.00 20000 1.63 $1,200 81% $1,000 65% 36Dell 14% 1,037 11/17/2014 11.0 10.0 $27.00 20000 1.18 $1,150 68% $700 69% 22Deal 12% 917 11/19/2014 10.2 9.4 $27.00 18000 1.16 $1,150 68% $700 69% 18Drat 11% 824 4/11/2015 7.0 13.2 $18.00 17000 3.56 $1,150 69% $1,000 69% 15Dug 10% 717 4/11/2015 6.8 13.4 $18.00 17000 3.76 $1,150 68% $1,000 69% 11Buzz 6% 445 6/28/2014 7.0 13.2 $19.00 14000 2.48 $1,000 56% $1,000 63% 13Cute 5% 343 12/1/2014 YES 10.5 7.8 $31.00 23000 1.63 $1,250 77% $900 20% 2Able 1% 110 12/15/2014 6.4 13.3 $22.00 20000 3.07 $1,400 86% $2,000 65% 17Baker 0% 15 12/17/2014 11.3 6.8 $30.00 18000 1.05 $1,000 57% $900 63% 0Crimp 0% 2 1/4/2015 12.6 9.8 $35.00 25000 2.91 $1,250 77% $900 20% 0Bead 0% 2 12/18/2014 13.7 8.8 $34.00 20000 1.07 $1,000 57% $1,200 63% 0



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Nano Market Segment Analysis Efren Escoto Round: 1December 31, 2014

Nano StatisticsTotal Industry Unit Demand 4,164Actual Industry Unit Sales 4,164Segment % of Total Industry 19.6%


Nano Customer Buying Criteria Expectations Importance1. Ideal Position Pfmn 11.3 Size 6.6 35%2. Price $28.00 - 40.00 27%3. Age Ideal Age = 1.0 20%4. Reliability MTBF 18000-24000 18%

Perceptual Map for Nano Segment

Top Products in Nano Segment

NameMarketShare

Units Soldto Seg


PfmnCoord

SizeCoord

ListPrice MTBF

AgeDec.31

PromoBudget

Cust. Aware-ness

SalesBudget


Dec. Cust.Survey

Awe 20% 839 6/13/2014 11.4 6.6 $37.00 22000 1.33 $1,500 88% $1,100 72% 46Cake 20% 833 10/17/2014 12.0 6.2 $37.00 23000 1.12 $1,250 76% $800 85% 46Baker 15% 616 12/17/2014 11.3 6.8 $30.00 18000 1.05 $1,000 57% $900 64% 40Cute 14% 562 12/1/2014 YES 10.5 7.8 $31.00 23000 1.63 $1,250 77% $900 85% 52Crimp 7% 277 1/4/2015 12.6 9.8 $35.00 25000 2.91 $1,250 77% $900 85% 13Dell 6% 242 11/17/2014 11.0 10.0 $27.00 20000 1.18 $1,150 68% $700 28% 17Deal 6% 229 11/19/2014 10.2 9.4 $27.00 18000 1.16 $1,150 68% $700 28% 15Bead 5% 214 12/18/2014 13.7 8.8 $34.00 20000 1.07 $1,000 57% $1,200 64% 7Cedar 5% 197 10/17/2014 14.0 8.2 $39.00 25000 1.12 $1,250 76% $800 85% 7Ark 3% 104 7/20/2014 YES 13.6 8.3 $41.00 26000 1.27 $1,300 83% $1,200 72% 10Acre 1% 52 12/16/2014 9.4 10.8 $27.00 20000 1.63 $1,200 81% $1,000 72% 10



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Elite Market Segment Analysis Efren Escoto Round: 1December 31, 2014

Elite StatisticsTotal Industry Unit Demand 4,038Actual Industry Unit Sales 4,038Segment % of Total Industry 19.0%


Elite Customer Buying Criteria Expectations Importance1. Age Ideal Age = 0.0 34%2. Price $30.00 - 42.00 24%3. Ideal Position Pfmn 13.6 Size 8.9 22%4. Reliability MTBF 20000-26000 20%

Perceptual Map for Elite Segment

Top Products in Elite Segment

NameMarketShare

Units Soldto Seg


PfmnCoord

SizeCoord

ListPrice MTBF

AgeDec.31

PromoBudget

Cust. Aware-ness

SalesBudget


Dec. Cust.Survey

Cedar 22% 868 10/17/2014 14.0 8.2 $39.00 25000 1.12 $1,250 76% $800 85% 40Crimp 18% 728 1/4/2015 12.6 9.8 $35.00 25000 2.91 $1,250 77% $900 85% 26Ark 17% 679 7/20/2014 YES 13.6 8.3 $41.00 26000 1.27 $1,300 83% $1,200 80% 39Bead 12% 485 12/18/2014 13.7 8.8 $34.00 20000 1.07 $1,000 57% $1,200 55% 28Cute 8% 306 12/1/2014 YES 10.5 7.8 $31.00 23000 1.63 $1,250 77% $900 85% 23Awe 6% 246 6/13/2014 11.4 6.6 $37.00 22000 1.33 $1,500 88% $1,100 80% 10Cake 6% 245 10/17/2014 12.0 6.2 $37.00 23000 1.12 $1,250 76% $800 85% 7Baker 6% 223 12/17/2014 11.3 6.8 $30.00 18000 1.05 $1,000 57% $900 55% 8Dell 4% 145 11/17/2014 11.0 10.0 $27.00 20000 1.18 $1,150 68% $700 15% 8Deal 2% 86 11/19/2014 10.2 9.4 $27.00 18000 1.16 $1,150 68% $700 15% 5Acre 1% 27 12/16/2014 9.4 10.8 $27.00 20000 1.63 $1,200 81% $1,000 80% 5



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Market Share Report Efren Escoto Round: 1December 31, 2014

Actual Market Share in Units Thrift Core Nano Elite TotalIndustry UnitSales 5,669 7,354 4,164 4,038 21,226% of Market 26.7% 34.6% 19.6% 19.0% 100.0% Ark 2.5% 16.8% 3.7%Able 18.0% 1.5% 5.3%Acre 6.7% 19.1% 1.2% 0.7% 8.8%Awe 20.1% 6.1% 5.1%Total 24.7% 20.6% 23.9% 23.6% 22.9% Buzz 15.9% 6.0% 6.3%Brat 8.1% 20.9% 9.4%Baker 0.2% 14.8% 5.5% 4.0%Bead 0.0% 5.2% 12.0% 3.3%Total 24.0% 27.2% 19.9% 17.5% 23.1% Cute 4.7% 13.5% 7.6% 5.7%Crimp 0.0% 6.7% 18.0% 4.7%Cake 20.0% 6.1% 5.1%Cedar 4.7% 21.5% 5.0%Total 4.7% 44.9% 53.2% 20.5% Dug 25.7% 9.8% 10.2%Drat 25.6% 11.2% 10.7%Deal 0.1% 12.5% 5.5% 2.1% 5.8%Dell 0.0% 14.1% 5.8% 3.6% 6.7%Total 51.3% 47.5% 11.3% 5.7% 33.5%

Potential Market Share in Units Thrift Core Nano Elite TotalUnitsDemanded 5,669 7,354 4,164 4,038 21,226% of Market 26.7% 34.6% 19.6% 19.0% 100.0% Ark 3.2% 20.8% 4.6%Able 18.0% 1.5% 5.3%Acre 6.7% 19.0% 1.2% 0.6% 8.7%Awe 19.8% 5.8% 5.0%Total 24.7% 20.5% 24.2% 27.3% 23.6% Buzz 15.9% 6.0% 6.3%Brat 8.1% 20.9% 9.4%Baker 0.2% 14.6% 5.2% 3.9%Bead 5.1% 11.3% 3.2%Total 24.0% 27.2% 19.6% 16.6% 22.8% Cute 4.8% 14.1% 7.9% 5.9%Crimp 6.6% 17.0% 4.5%Cake 19.7% 5.8% 5.0%Cedar 4.7% 20.1% 4.7%Total 4.8% 45.0% 50.8% 20.2% Dug 25.7% 9.7% 10.2%Drat 25.6% 11.2% 10.7%Deal 0.1% 12.4% 5.4% 2.0% 5.8%Dell 14.1% 5.7% 3.4% 6.6%Total 51.3% 47.5% 11.1% 5.4% 33.4%



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Perceptual Map Efren Escoto Round: 1December 31, 2014

Perceptual Map for All Segments

AndrewsName Pfmn Size RevisedArk 13.6 8.3 7/20/2014Able 6.4 13.3 12/15/2014Acre 9.4 10.8 12/16/2014Awe 11.4 6.6 6/13/2014

BaldwinName Pfmn Size RevisedBuzz 7.0 13.2 6/28/2014Brat 9.4 10.8 12/7/2014Baker 11.3 6.8 12/17/2014Bead 13.7 8.8 12/18/2014

ChesterName Pfmn Size RevisedCute 10.5 7.8 12/1/2014Crimp 12.6 9.8 1/4/2015Cake 12.0 6.2 10/17/2014Cedar 14.0 8.2 10/17/2014

DigbyName Pfmn Size RevisedDug 6.8 13.4 4/11/2015Drat 7.0 13.2 4/11/2015Deal 10.2 9.4 11/19/2014Dell 11.0 10.0 11/17/2014



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HR/TQM Report Efren Escoto Round: 1December 31, 2014

HUMAN RESOURCES SUMMARY Andrews Baldwin Chester Digby Needed Complement 698 430 583 613Complement 698 430 583 6131st Shift Complement 509 303 427 3612nd Shift Complement 189 127 156 252 Overtime% 0.0% 0.0% 0.0% 0.0%Turnover Rate 8.1% 6.5% 10.0% 8.1%New Employees 57 60 144 129Separated Employees 106 0 0 0Recruiting Spend $100 $5,000 $0 $2,500Training Hours 50 80 0 40Productivity Index 100.0% 121.5% 100.0% 111.2% Recruiting Cost $62 $357 $144 $453Separation Cost $530 $0 $0 $0Training Cost $698 $688 $0 $490Total HR Admin Cost $1,290 $1,046 $144 $943 Labor Contract Next YearWages $26.81 $26.81 $26.81 $26.81Benefits 2,500 2,500 2,500 2,500Profit Sharing 2.0% 2.0% 2.0% 2.0%Annual Raise 5.0% 5.0% 5.0% 5.0% Starting Negotiation PositionWagesBenefitsProfit SharingAnnual Raise Ceiling Negotiation PositionWagesBenefitsProfit SharingAnnual Raise Adjusted Labor DemandsWagesBenefitsProfit SharingAnnual Raise Strike Days

TQM SUMMARY Andrews Baldwin Chester Digby Process Mgt Budgets Last YearCPI Systems $1,000 $0 $0 $0Vendor/JIT $1,500 $0 $0 $0Quality Initiative Training $0 $0 $1,250 $0Channel Support Systems $0 $0 $1,250 $0Concurrent Engineering $0 $0 $1,250 $0UNEP Green Programs $0 $0 $0 $0 TQM Budgets Last YearBenchmarking $0 $0 $0 $0Quality Function Deployment Effort $0 $0 $0 $0CCE/6 Sigma Training $1,000 $0 $1,250 $0GEMI TQEM Sustainability Initiatives $0 $0 $1,250 $0Total Expenditures $3,500 $0 $6,250 $0 Cumulative ImpactsMaterial Cost Reduction 0.95% 0.00% 0.58% 0.00%Labor Cost Reduction 0.33% 0.00% 3.47% 0.00%Reduction R&D Cycle Time 0.00% 0.00% 9.91% 0.00%Reduction Admin Costs 4.66% 0.00% 0.00% 0.00%Demand Increase 0.00% 0.00% 0.94% 0.00%



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Annual Report


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TopAnnual Report Andrews C59559 Round: 1Dec. 31, 2014

Balance SheetDEFINITIONS: Common Size: The common size columnsimply represents each item as a percentage of total assetsfor that year. Cash: Your end-of-year cash position.Accounts Receivable: Reflects the lag between deliveryand payment of your products. Inventories: The currentvalue of your inventory across all products. A zero indicatesyour company stocked out. Unmet demand would, ofcourse, fall to your competitors. Plant & Equipment: Thecurrent value of your plant. Accum Deprec: The totalaccumulated depreciation from your plant. Accts Payable:What the company currently owes suppliers for materialsand services. Current Debt: The debt the company isobligated to pay during the next year of operations. Itincludes emergency loans used to keep your companysolvent should you run out of cash during the year. LongTerm Debt: The company's long term debt is in the form ofbonds, and this represents the total value of your bonds.Common Stock: The amount of capital invested byshareholders in the company. Retained Earnings: Theprofits that the company chose to keep instead of paying toshareholders as dividends.

ASSETS 2014 2013 Common

SizeCash $10,451 8.5% $32,442Accounts Receivable $12,109 9.8% $13,456Inventory $18,584 15.1% $25,532

Total Current Assets $41,144 33.4% $71,430 Plant & Equipment $135,628 110.0% $96,824Accumulated Depreciation ($53,451) -43.3% ($44,409)

Total Fixed Assets $82,177 66.6% $52,415

Total Assets $123,321 100.0% $123,844

LIABILITIES & OWNERS' EQUITY Accounts Payable $7,970 6.5% $9,516Current Debt $0 0.0% $15,717Long Term Debt $39,209 31.8% $27,209

Total Liabilities $47,179 38.3% $52,442 Common Stock $12,081 9.8% $12,081Retained Earnings $64,060 51.9% $59,320

Total Equity $76,141 61.7% $71,401

Total Liab. & O. Equity $123,321 100.0% $123,844

Cash Flow StatementThe Cash Flow Statement examines what happened in the Cash Account during theyear. Cash injections appear as positive numbers and cash withdrawals as negativenumbers. 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 excessinventory, 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 andforce you to beg for money to keep your company afloat.

Cash Flows from Operating Activities: 2014 2013Net Income (Loss) $4,740 $20,238Depreciation $9,042 $6,455Extraordinary gains/losses/writeoffs $0 $0Accounts Payable ($1,546) $735Inventory $6,948 ($11,075)

Accounts Receivable$1,347 $5

Net cash from operations $20,531 $16,358Cash Flows from Investing Activities: Plant Improvements ($38,804) ($3,520)Cash Flows from Financing Activities: Dividends Paid $0 ($13,331)Sales of Common Stock $0 $0Purchase of Common Stock $0 ($1,935)Cash from long term debt $12,000 $0Retirement of long term debt $0 ($7,533)

Change in current debt (net)($15,717) $9,992

Net cash from financing activities ($3,717) ($12,807)Net change in cash position ($21,990) $31Closing cash position $10,451 $32,442

Annual Report Page 1


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TopAnnual Report Andrews C59559 Round: 1Dec. 31, 2014

2014 Income Statement(Product Name:) Ark Able Acre Awe Na Na Na Na 2014

TotalCommon

SizeSales $32,118 $24,810 $50,233 $40,160 $0 $0 $0 $0 $147,320 100.0% Variable Costs: Direct Labor $7,480 $8,203 $18,386 $11,185 $0 $0 $0 $0 $45,255 30.7%Direct Material $12,671 $9,086 $20,405 $16,503 $0 $0 $0 $0 $58,664 39.8%Inventory Carry $0 $924 $1,073 $233 $0 $0 $0 $0 $2,230 1.5%Total Variable $20,151 $18,213 $39,864 $27,920 $0 $0 $0 $0 $106,149 72.1% Contribution Margin $11,967 $6,597 $10,369 $12,239 $0 $0 $0 $0 $41,172 27.9% Period Costs: Depreciation $1,142 $2,561 $3,853 $1,485 $0 $0 $0 $0 $9,042 6.1%SG&A: R&D $557 $967 $972 $455 $0 $0 $0 $0 $2,950 2.0% Promotions $1,300 $1,400 $1,200 $1,500 $0 $0 $0 $0 $5,400 3.7% Sales $1,200 $2,000 $1,000 $1,100 $0 $0 $0 $0 $5,300 3.6% Admin $496 $383 $775 $620 $0 $0 $0 $0 $2,274 1.5%Total Period $4,695 $7,311 $7,801 $5,159 $0 $0 $0 $0 $24,966 16.9% Net Margin $7,272 ($714) $2,568 $7,080 $0 $0 $0 $0 $16,206 11.0% 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-yeardepreciation of plant value. R&D Costs: R&D department expenditures for each product. Admin: Administrationoverhead is estimated at 1.5% of sales. Promotions: The promotion budget for each product. Sales: The sales forcebudget for each product. Other: Charges not included in other categories such as Fees, Write Offs, and TQM. The feesinclude money paid to investment bankers and brokerage firms to issue new stocks or bonds plus consulting fees yourinstructor might assess. Write-offs include the loss you might experience when you sell capacity or liquidate inventory asthe result of eliminating a production line. If the amount appears as a negative amount, then you actually made money onthe liquidation of capacity or inventory. EBIT: Earnings Before Interest and Taxes. Short Term Interest: Interest expensebased on last year's current debt, including short term debt, long term notes that have become due, and emergencyloans. Long Term Interest: Interest paid on outstanding bonds. Taxes: Income tax based upon a 35% tax rate. ProfitSharing: Profits shared with employees under the labor contract. Net Profit: EBIT minus interest, taxes, and profitsharing.

Other $4,100 2.8%EBIT $12,106 8.2%Short Term Interest $0 0.0%LongTerm Interest $4,665 3.2%Taxes $2,604 1.8%Profit Sharing $97 0.1%Net Profit $4,740 3.2%


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Annual Report Page 2PRINT

Annual Report


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TopAnnual Report Baldwin C59559 Round: 1Dec. 31, 2014






Total Assets $148,549 100.0% $125,879

LIABILITIES & OWNERS' EQUITY Accounts Payable $6,393 4.3% $5,797Current Debt $21,710 14.6% $25,523Long Term Debt $59,157 39.8% $41,369


Total Equity $61,288 41.3% $53,191



Cash Flows from Operating Activities: 2014 2013Net Income (Loss) $3,733 $10,046Depreciation $9,887 $8,293Extraordinary gains/losses/writeoffs $0 $0Accounts Payable $596 $510Inventory ($3,891) $1,341

Accounts Receivable$132 ($928)

Net cash from operations $10,456 $19,262Cash Flows from Investing Activities: Plant Improvements ($40,900) ($26,642)Cash Flows from Financing Activities: Dividends Paid $0 ($5,966)Sales of Common Stock $4,365 $0Purchase of Common Stock $0 $0Cash from long term debt $17,789 $15,610Retirement of long term debt $0 ($5,880)


Net cash from financing activities $18,341 $13,406Net change in cash position ($12,103) $6,026Closing cash position $19,535 $31,638



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TopAnnual Report Baldwin C59559 Round: 1Dec. 31, 2014

2014 Income Statement(Product Name:) Buzz Brat Baker Bead Bid Na Na Na 2014

TotalCommon

SizeSales $25,597 $41,957 $25,632 $23,827 $0 $0 $0 $0 $117,012 100.0% Variable Costs: Direct Labor $3,679 $11,273 $5,216 $4,880 $0 $0 $0 $0 $25,048 21.4%Direct Material $9,170 $18,958 $11,088 $9,623 $0 $0 $0 $0 $48,839 41.7%Inventory Carry $353 $353 $336 $310 $0 $0 $0 $0 $1,353 1.2%Total Variable $13,202 $30,584 $16,640 $14,814 $0 $0 $0 $0 $75,240 64.3% Contribution Margin $12,395 $11,373 $8,992 $9,013 $0 $0 $0 $0 $41,772 35.7% Period Costs: Depreciation $3,500 $3,400 $1,600 $1,387 $0 $0 $0 $0 $9,887 8.4%SG&A: R&D $496 $947 $973 $977 $1,000 $0 $0 $0 $4,393 3.8% Promotions $1,000 $1,000 $1,000 $1,000 $0 $0 $0 $0 $4,000 3.4% Sales $1,000 $1,800 $900 $1,200 $0 $0 $0 $0 $4,900 4.2% Admin $408 $669 $408 $380 $0 $0 $0 $0 $1,865 1.6%Total Period $6,404 $7,816 $4,882 $4,943 $1,000 $0 $0 $0 $25,044 21.4% Net Margin $5,991 $3,557 $4,111 $4,070 ($1,000) $0 $0 $0 $16,728 14.3% 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-yeardepreciation of plant value. R&D Costs: R&D department expenditures for each product. Admin: Administrationoverhead is estimated at 1.5% of sales. Promotions: The promotion budget for each product. Sales: The sales forcebudget for each product. Other: Charges not included in other categories such as Fees, Write Offs, and TQM. The feesinclude money paid to investment bankers and brokerage firms to issue new stocks or bonds plus consulting fees yourinstructor might assess. Write-offs include the loss you might experience when you sell capacity or liquidate inventory asthe result of eliminating a production line. If the amount appears as a negative amount, then you actually made money onthe liquidation of capacity or inventory. EBIT: Earnings Before Interest and Taxes. Short Term Interest: Interest expensebased on last year's current debt, including short term debt, long term notes that have become due, and emergencyloans. Long Term Interest: Interest paid on outstanding bonds. Taxes: Income tax based upon a 35% tax rate. ProfitSharing: Profits shared with employees under the labor contract. Net Profit: EBIT minus interest, taxes, and profitsharing.

Other $1,108 0.9%EBIT $15,621 13.3%Short Term Interest $2,432 2.1%LongTerm Interest $7,329 6.3%Taxes $2,051 1.8%Profit Sharing $76 0.1%Net Profit $3,733 3.2%


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Annual Report


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TopAnnual Report Chester C59559 Round: 1Dec. 31, 2014






Total Assets $96,915 100.0% $93,653



Total Equity $54,055 55.8% $49,135



Cash Flows from Operating Activities: 2014 2013Net Income (Loss) $13,022 $10,745Depreciation $6,264 $5,625Extraordinary gains/losses/writeoffs $0 $0Accounts Payable $1,437 $1,216Inventory $4,720 ($1,967)

Accounts Receivable($2,832) ($1,780)

Net cash from operations $22,611 $13,840Cash Flows from Investing Activities: Plant Improvements ($9,580) ($6,500)Cash Flows from Financing Activities: Dividends Paid ($6,494) ($4,506)Sales of Common Stock $0 $0Purchase of Common Stock ($1,609) ($1,840)Cash from long term debt $1,378 $5,663Retirement of long term debt $0 ($6,317)


Net cash from financing activities ($11,198) $931Net change in cash position $1,833 $8,271Closing cash position $19,458 $17,624



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TopAnnual Report Chester C59559 Round: 1Dec. 31, 2014

2014 Income Statement(Product Name:) Cute Crimp Cake Cedar Na Na Na Na 2014

TotalCommon

SizeSales $37,540 $35,250 $39,879 $41,519 $0 $0 $0 $0 $154,188 100.0% Variable Costs: Direct Labor $11,694 $8,721 $9,236 $8,716 $0 $0 $0 $0 $38,368 24.9%Direct Material $16,075 $14,989 $16,319 $16,767 $0 $0 $0 $0 $64,150 41.6%Inventory Carry $0 $213 $629 $611 $0 $0 $0 $0 $1,453 0.9%Total Variable $27,769 $23,923 $26,184 $26,094 $0 $0 $0 $0 $103,971 67.4% Contribution Margin $9,771 $11,326 $13,694 $15,425 $0 $0 $0 $0 $50,217 32.6% Period Costs: Depreciation $1,691 $1,213 $1,587 $1,773 $0 $0 $0 $0 $6,264 4.1%SG&A: R&D $928 $1,000 $804 $804 $0 $0 $0 $0 $3,535 2.3% Promotions $1,250 $1,250 $1,250 $1,250 $0 $0 $0 $0 $5,000 3.2% Sales $900 $900 $800 $800 $0 $0 $0 $0 $3,400 2.2% Admin $298 $280 $316 $329 $0 $0 $0 $0 $1,223 0.8%Total Period $5,066 $4,643 $4,757 $4,956 $0 $0 $0 $0 $19,423 12.6% Net Margin $4,705 $6,683 $8,938 $10,468 $0 $0 $0 $0 $30,794 20.0% 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-yeardepreciation of plant value. R&D Costs: R&D department expenditures for each product. Admin: Administrationoverhead is estimated at 1.5% of sales. Promotions: The promotion budget for each product. Sales: The sales forcebudget for each product. Other: Charges not included in other categories such as Fees, Write Offs, and TQM. The feesinclude money paid to investment bankers and brokerage firms to issue new stocks or bonds plus consulting fees yourinstructor might assess. Write-offs include the loss you might experience when you sell capacity or liquidate inventory asthe result of eliminating a production line. If the amount appears as a negative amount, then you actually made money onthe liquidation of capacity or inventory. EBIT: Earnings Before Interest and Taxes. Short Term Interest: Interest expensebased on last year's current debt, including short term debt, long term notes that have become due, and emergencyloans. Long Term Interest: Interest paid on outstanding bonds. Taxes: Income tax based upon a 35% tax rate. ProfitSharing: Profits shared with employees under the labor contract. Net Profit: EBIT minus interest, taxes, and profitsharing.

Other $6,343 4.1%EBIT $24,451 15.9%Short Term Interest $1,411 0.9%LongTerm Interest $2,597 1.7%Taxes $7,155 4.6%Profit Sharing $266 0.2%Net Profit $13,022 8.4%


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Annual Report


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TopAnnual Report Digby C59559 Round: 1Dec. 31, 2014






Total Assets $164,505 100.0% $145,197



Total Equity $62,222 37.8% $54,800



Cash Flows from Operating Activities: 2014 2013Net Income (Loss) $4,582 $7,607Depreciation $11,837 $9,527Extraordinary gains/losses/writeoffs $0 $0Accounts Payable $1,628 $1,273Inventory ($2,107) ($1,389)

Accounts Receivable($1,636) ($1,055)

Net cash from operations $14,304 $15,964Cash Flows from Investing Activities: Plant Improvements ($34,660) ($15,800)Cash Flows from Financing Activities: Dividends Paid $0 ($12,582)Sales of Common Stock $2,840 $0Purchase of Common Stock $0 $0Cash from long term debt $14,263 $9,570Retirement of long term debt $0 ($7,533)


Net cash from financing activities $13,098 ($3,463)Net change in cash position ($7,259) ($3,299)Closing cash position $25,465 $32,723



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TopAnnual Report Digby C59559 Round: 1Dec. 31, 2014

2014 Income Statement(Product Name:) Dug Drat Deal Dell Na Na Na Na 2014

TotalCommon

SizeSales $39,121 $40,932 $33,379 $38,449 $0 $0 $0 $0 $151,882 100.0% Variable Costs: Direct Labor $9,838 $10,087 $8,776 $10,488 $0 $0 $0 $0 $39,189 25.8%Direct Material $17,027 $18,314 $13,817 $16,928 $0 $0 $0 $0 $66,087 43.5%Inventory Carry $203 $271 $426 $552 $0 $0 $0 $0 $1,452 1.0%Total Variable $27,069 $28,672 $23,019 $27,968 $0 $0 $0 $0 $106,728 70.3% Contribution Margin $12,053 $12,260 $10,360 $10,481 $0 $0 $0 $0 $45,154 29.7% Period Costs: Depreciation $2,800 $3,333 $2,604 $3,100 $0 $0 $0 $0 $11,837 7.8%SG&A: R&D $1,000 $1,000 $896 $891 $0 $0 $0 $0 $3,788 2.5% Promotions $1,150 $1,150 $1,150 $1,150 $0 $0 $0 $0 $4,600 3.0% Sales $1,000 $1,000 $700 $700 $0 $0 $0 $0 $3,400 2.2% Admin $517 $541 $441 $508 $0 $0 $0 $0 $2,006 1.3%Total Period $6,467 $7,024 $5,791 $6,349 $0 $0 $0 $0 $25,631 16.9% Net Margin $5,586 $5,236 $4,569 $4,132 $0 $0 $0 $0 $19,523 12.9% 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-yeardepreciation of plant value. R&D Costs: R&D department expenditures for each product. Admin: Administrationoverhead is estimated at 1.5% of sales. Promotions: The promotion budget for each product. Sales: The sales forcebudget for each product. Other: Charges not included in other categories such as Fees, Write Offs, and TQM. The feesinclude money paid to investment bankers and brokerage firms to issue new stocks or bonds plus consulting fees yourinstructor might assess. Write-offs include the loss you might experience when you sell capacity or liquidate inventory asthe result of eliminating a production line. If the amount appears as a negative amount, then you actually made money onthe liquidation of capacity or inventory. EBIT: Earnings Before Interest and Taxes. Short Term Interest: Interest expensebased on last year's current debt, including short term debt, long term notes that have become due, and emergencyloans. Long Term Interest: Interest paid on outstanding bonds. Taxes: Income tax based upon a 35% tax rate. ProfitSharing: Profits shared with employees under the labor contract. Net Profit: EBIT minus interest, taxes, and profitsharing.

Other $855 0.6%EBIT $18,668 12.3%Short Term Interest $2,907 1.9%LongTerm Interest $8,567 5.6%Taxes $2,518 1.7%Profit Sharing $94 0.1%Net Profit $4,582 3.0%


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comp-xm® inquirer round1 · top financial summary efren escoto round: 1 december 31, 2014 cash...

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