print - transtutors · extraordinary gains/losses/writeoffs $0 ($736) ($1,063) ($153) changes in...

7/25/2016 COMPXM® INQUIRER

http://ww2.capsim.com/cgibin/CpCGIReports2011.exe?studentKey=1333122&simid=C59559&round=8&Report=CapCourier|AnnReport 1/24

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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Round: 4Dec. 31, 2019

Student: Ka Chun Chan

KaChunChanAndrews Ka Chun Chan

Baldwin

Chester

Digby

Selected Financial Statistics Andrews Baldwin Chester DigbyROS 20.2% 1.8% 1.8% 16.6%Asset Turnover 1.07 0.70 0.71 1.41ROA 21.6% 1.3% 1.3% 23.3%Leverage (Assets/Equity) 1.5 2.5 2.3 1.7ROE 31.7% 3.2% 2.9% 39.9%Emergency Loan $11,968,377 $0 $0 $0Sales $318,710,992 $116,908,141 $152,270,155 $218,027,166EBIT $111,792,302 $15,489,971 $18,591,366 $62,633,941Profits $64,319,103 $2,154,294 $2,791,442 $36,129,522Cumulative Profit $119,536,053 ($1,206,794) ($1,590,966) $80,945,287SG&A / Sales 13.8% 12.9% 13.8% 6.4%Contrib. Margin % 56.3% 43.3% 40.9% 42.4%

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Stocks & Bonds Ka Chun ChanRound: 4

December 31 , 2019

Stock Market SummaryCompany Close Change Shares MarketCap ($M) Book Value EPS Dividend Yield P/EAndrews $174.47 $65.93 2,461,449 $429 $82.38 $26.13 $0.00 0.0% 6.7Baldwin $21.33 $5.58 3,177,249 $68 $20.99 $0.68 $1.83 8.6% 31.4Chester $26.56 $5.80 3,455,520 $92 $27.39 $0.81 $0.00 0.0% 32.8Digby $145.66 $52.07 1,839,809 $268 $49.26 $19.64 $13.92 9.6% 7.4

Bond Market Summary Company Series# Face Yield Close$ S&P Andrews 11.2S2022 $8,837,000 11.3% 99.52 A 11.9S2023 $7,072,000 11.7% 101.54 A 12.9S2027 $55,000,000 12.0% 107.61 A Baldwin 12.5S2023 $13,017,958 13.1% 95.07 CC 12.5S2024 $7,981,720 13.3% 94.19 CC 12.5S2025 $9,473,587 13.4% 93.42 CC 12.9S2026 $14,407,694 13.7% 94.46 CC 13.4S2027 $28,588,075 13.9% 96.31 CC Chester 11.9S2025 $14,086,532 12.9% 92.20 CC 12.5S2026 $17,783,553 13.3% 93.98 CC 13.2S2027 $33,650,843 13.6% 96.74 CC 13.8S2028 $20,215,586 13.9% 99.50 CC Digby 11.2S2025 $2,758,121 11.7% 95.52 BBB 11.5S2026 $1,307,561 11.9% 96.38 BBB 11.8S2027 $15,332,283 12.1% 97.54 BBB 12.6S2028 $8,206,093 12.4% 101.58 BBB

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Financial Summary Ka Chun Chan Round: 4December 31, 2019

Cash Flow Statement Survey Andrews Baldwin Chester DigbyCash flows from operating activities Net Income (Loss) $64,319 $2,154 $2,791 $36,130Adjustment for noncash items: Depreciation $23,834 $15,180 $17,396 $9,484 Extraordinary gains/losses/writeoffs $0 ($736) ($1,063) ($153)Changes in current assets and liabilities: Accounts payable ($496) ($48) $1,618 $3,919 Inventory ($4,444) ($2,860) ($9,871) ($17,741) Accounts receivable ($2,304) ($307) ($1,316) ($3,680)Net cash from operations $80,908 $13,383 $9,555 $27,958

Cash flows from investing activities Plant improvements (net) ($88,000) $0 $0 $0Cash flows from financing activities Dividends paid $0 ($5,815) $0 ($25,614)Sales of common stock $0 $0 $4,765 $0Purchase of common stock $0 $0 $0 ($2,527)Cash from long term debt issued $0 $0 $0 $0Early retirement of long term debt $0 ($9,559) ($14,920) ($5,268)Retirement of current debt ($4,877) ($26,769) ($24,054) ($18,527)Cash from current debt borrowing $0 $20,876 $24,825 $25,127Cash from emergency loan $11,968 $0 $0 $0

Net cash from financing activities $7,092 ($21,267) ($9,385) ($26,809) Net change in cash position $0 ($7,884) $170 $1,149

Balance Sheet Survey Andrews Baldwin Chester DigbyCash $0 $26,214 $27,565 $36,587Accounts Receivable $26,195 $9,609 $12,515 $17,920Inventory $22,192 $10,906 $17,217 $25,878Total Current Assets $48,387 $46,729 $57,297 $80,385 Plant and equipment $357,512 $227,700 $260,940 $142,260Accumulated Depreciation ($108,662) ($107,829) ($104,992) ($67,759)Total Fixed Assets $248,850 $119,871 $155,948 $74,501 Total Assets $297,237 $166,600 $213,246 $154,886

Accounts Payable $11,581 $5,572 $8,034 $11,531Current Debt $11,968 $20,876 $24,825 $25,127Long Term Debt $70,909 $73,469 $85,737 $27,604Total Liabilities $94,459 $99,917 $118,596 $64,262 Common Stock $24,148 $43,710 $57,438 $8,972Retained Earnings $178,630 $22,973 $37,212 $81,652Total Equity $202,778 $66,683 $94,650 $90,624 Total Liabilities & Owners' Equity $297,237 $166,600 $213,246 $154,886

Income Statement Survey Andrews Baldwin Chester DigbySales $318,711 $116,908 $152,270 $218,027Variable Costs (Labor, Material, Carry) $139,125 $66,247 $89,943 $125,653Depreciation $23,834 $15,180 $17,396 $9,484SGA (R&D, Promo, Sales, Admin) $43,950 $15,084 $20,941 $14,043Other (Fees, Writeoffs, TQM, Bonuses) $10 $4,908 $5,399 $6,214EBIT $111,792 $15,490 $18,591 $62,634Interest (Short term, Long term) $10,820 $12,108 $14,209 $5,916Taxes $35,340 $1,184 $1,534 $19,851Profit Sharing $1,313 $44 $57 $737Net Profit $64,319 $2,154 $2,791 $36,130




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Production Analysis Ka Chun Chan Round: 4December 31, 2019

Production Information

NamePrimarySegment

UnitsSold

Unit Inventory Revision Date

AgeDec.31 MTBF

PfmnCoord

SizeCoord Price

MaterialCost

LaborCost

Contr.Marg.

2nd Shift&

Overtime

AutomationNext

Round

CapacityNext

RoundPlantUtiliz.

Ark Core 2,104 775 12/26/2019 1.7 22000 11.2 9.0 $24.60 $9.79 $1.39 50% 59% 10.0 1,500 157%Ant Nano 1,734 17 12/26/2019 1.1 24000 14.2 3.8 $39.00 $13.09 $1.47 63% 100% 10.0 1,028 198%Ace Elite 1,359 426 12/24/2019 1.2 26000 14.2 7.2 $39.50 $12.47 $1.43 63% 75% 10.0 1,114 173%Awe Thrift 2,265 369 12/24/2019 1.3 20000 9.0 11.5 $19.00 $7.70 $1.47 52% 100% 10.0 1,530 198%Apple Core 891 0 12/25/2019 0.9 22000 11.6 8.3 $30.00 $10.16 $4.40 53% 100% 10.0 650 198%Angle Core 891 0 12/25/2019 0.9 22000 11.6 8.3 $30.00 $10.16 $4.40 53% 100% 10.0 650 198%Amy Thrift 637 300 12/21/2019 0.9 20000 8.0 11.1 $24.00 $7.52 $4.40 49% 100% 10.0 650 198%Aron Elite 891 0 12/25/2019 0.9 26000 14.5 7.4 $38.00 $12.52 $4.40 57% 100% 10.0 650 198% Bit Thrift 1,652 246 6/10/2019 2.6 17000 8.3 11.8 $15.00 $6.69 $1.39 45% 24% 10.0 1,450 123%Bolt Thrift 1,665 248 6/10/2019 2.6 17000 8.5 11.6 $15.00 $6.82 $1.34 44% 13% 10.0 1,600 111%Best Core 1,421 222 12/14/2019 1.6 18000 11.0 8.4 $23.00 $9.03 $4.33 41% 38% 8.0 1,050 137%Brat Core 1,379 285 12/14/2019 1.6 20000 11.7 8.9 $25.00 $9.64 $4.13 44% 20% 8.0 1,250 119% City Thrift 1,122 188 12/20/2018 3.2 14000 8.0 12.1 $15.00 $5.93 $1.20 49% 0% 10.0 1,250 87%Cozy Thrift 1,214 279 12/6/2016 4.1 16000 8.9 11.2 $17.00 $7.14 $1.20 46% 0% 10.0 1,500 89%Cute Nano 1,290 250 12/21/2019 1.0 18000 13.1 4.0 $28.00 $11.83 $5.76 36% 71% 7.0 850 169%Crimp Elite 969 285 12/21/2019 1.0 20000 16.5 6.8 $34.00 $12.62 $5.48 45% 41% 7.0 850 140%Cake Core 1,092 174 12/14/2019 1.0 16000 10.9 9.0 $19.00 $8.63 $3.89 34% 20% 8.0 1,040 119%Cedar Core 1,249 139 12/14/2019 1.0 16000 10.6 9.4 $20.00 $8.38 $4.05 38% 35% 8.0 1,040 133% Dim Nano 1,796 437 9/13/2019 1.3 23000 13.8 3.8 $34.00 $13.04 $6.63 41% 100% 7.0 1,050 198%Dome Elite 1,485 0 8/21/2019 1.6 25000 16.9 6.3 $34.00 $13.82 $6.63 40% 100% 7.0 750 198%Dug Nano 1,330 378 8/13/2019 1.4 23000 14.2 3.5 $37.00 $13.28 $6.17 45% 48% 7.0 1,050 146%Drat Elite 1,547 493 8/21/2019 1.3 25000 16.7 6.0 $37.00 $13.83 $6.37 43% 67% 7.0 1,200 165%




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Thrift Market Segment Analysis Ka Chun Chan Round: 4December 31, 2019

Thrift StatisticsTotal Industry Unit Demand 7,746Actual Industry Unit Sales 7,746Segment % of Total Industry 25.8%

Next Year's Segment Growth Rate 11.0%

Thrift Customer Buying Criteria Expectations Importance1. Price $14.00 26.00 55%2. Reliability MTBF 1400020000 20%3. Ideal Position Pfmn 8.0 Size 12.1 15%4. Age Ideal Age = 3.0 10%

Perceptual Map for Thrift Segment

Top Products in Thrift Segment

NameMarketShare

Units Sold toSeg

RevisionDate Stock Out

PfmnCoord

SizeCoord

ListPrice MTBF

AgeDec.31

PromoBudget

Cust. Awareness Sales Budget

Cust. Accessibility

Dec. Cust.Survey

Awe 21% 1,623 12/24/2019 9.0 11.5 $19.00 20000 1.30 $1,600 100% $4,000 89% 58Bit 21% 1,598 6/10/2019 8.3 11.8 $15.00 17000 2.65 $1,300 83% $1,600 83% 69Bolt 20% 1,583 6/10/2019 8.5 11.6 $15.00 17000 2.60 $1,300 83% $1,600 83% 67City 14% 1,094 12/20/2018 8.0 12.1 $15.00 14000 3.25 $1,200 72% $1,000 78% 46Cozy 11% 842 12/6/2016 8.9 11.2 $17.00 16000 4.11 $1,200 72% $1,000 78% 36Amy 8% 609 12/21/2019 8.0 11.1 $24.00 20000 0.92 $1,200 63% $2,000 89% 22Cedar 2% 191 12/14/2019 10.6 9.4 $20.00 16000 0.96 $1,200 62% $900 78% 2Ark 1% 99 12/26/2019 11.2 9.0 $24.60 22000 1.68 $1,600 100% $3,800 89% 0Cake 1% 88 12/14/2019 10.9 9.0 $19.00 16000 0.96 $1,200 67% $900 78% 0Apple 0% 9 12/25/2019 YES 11.6 8.3 $30.00 22000 0.88 $2,000 80% $1,700 89% 0Angle 0% 9 12/25/2019 YES 11.6 8.3 $30.00 22000 0.88 $2,000 76% $1,500 89% 0Best 0% 3 12/14/2019 11.0 8.4 $23.00 18000 1.56 $1,300 83% $1,400 83% 0




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Core Market Segment Analysis Ka Chun Chan Round: 4December 31, 2019

Core StatisticsTotal Industry Unit Demand 9,778Actual Industry Unit Sales 9,778Segment % of Total Industry 32.6%


Core Customer Buying Criteria Expectations Importance1. Price $20.00 32.00 46%2. Age Ideal Age = 2.0 20%3. Reliability MTBF 1600022000 18%4. Ideal Position Pfmn 11.3 Size 8.8 16%

Perceptual Map for Core Segment

Top Products in Core Segment

NameMarketShare

Units Sold toSeg


PfmnCoord

SizeCoord

ListPrice MTBF

AgeDec.31

PromoBudget


Cust. Accessibility

Dec. Cust.Survey

Ark 21% 2,006 12/26/2019 11.2 9.0 $24.60 22000 1.68 $1,600 100% $3,800 98% 84Best 14% 1,414 12/14/2019 11.0 8.4 $23.00 18000 1.56 $1,300 83% $1,400 81% 53Brat 14% 1,371 12/14/2019 11.7 8.9 $25.00 20000 1.57 $1,300 83% $1,400 81% 52Cedar 11% 1,059 12/14/2019 10.6 9.4 $20.00 16000 0.96 $1,200 62% $900 73% 39Cake 10% 1,004 12/14/2019 10.9 9.0 $19.00 16000 0.96 $1,200 67% $900 73% 37Apple 9% 859 12/25/2019 YES 11.6 8.3 $30.00 22000 0.88 $2,000 80% $1,700 98% 36Angle 9% 859 12/25/2019 YES 11.6 8.3 $30.00 22000 0.88 $2,000 76% $1,500 98% 35Awe 7% 642 12/24/2019 9.0 11.5 $19.00 20000 1.30 $1,600 100% $4,000 98% 42Cozy 4% 372 12/6/2016 8.9 11.2 $17.00 16000 4.11 $1,200 72% $1,000 73% 10Bolt 1% 82 6/10/2019 8.5 11.6 $15.00 17000 2.60 $1,300 83% $1,600 81% 3Bit 1% 53 6/10/2019 8.3 11.8 $15.00 17000 2.65 $1,300 83% $1,600 81% 2Amy 0% 28 12/21/2019 8.0 11.1 $24.00 20000 0.92 $1,200 63% $2,000 98% 13




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Nano Market Segment Analysis Ka Chun Chan Round: 4December 31, 2019

Nano StatisticsTotal Industry Unit Demand 6,164Actual Industry Unit Sales 6,164Segment % of Total Industry 20.6%


Nano Customer Buying Criteria Expectations Importance1. Ideal Position Pfmn 13.2 Size 3.7 35%2. Price $28.00 40.00 27%3. Age Ideal Age = 1.0 20%4. Reliability MTBF 1800024000 18%

Perceptual Map for Nano Segment

Top Products in Nano Segment

NameMarketShare

Units Sold toSeg


PfmnCoord

SizeCoord

ListPrice MTBF

AgeDec.31

PromoBudget


Cust. Accessibility

Dec. Cust.Survey

Ant 26% 1,626 12/26/2019 14.2 3.8 $39.00 24000 1.09 $1,600 100% $3,000 99% 64Dim 26% 1,611 9/13/2019 13.8 3.8 $34.00 23000 1.27 $1,400 92% $1,100 80% 66Dug 21% 1,278 8/13/2019 14.2 3.5 $37.00 23000 1.36 $1,400 92% $1,000 80% 51Cute 21% 1,274 12/21/2019 13.1 4.0 $28.00 18000 1.02 $1,200 73% $2,400 74% 56Ace 3% 185 12/24/2019 14.2 7.2 $39.50 26000 1.23 $1,500 100% $2,500 99% 19Aron 2% 142 12/25/2019 YES 14.5 7.4 $38.00 26000 0.91 $2,000 80% $1,000 99% 11Drat 0% 15 8/21/2019 16.7 6.0 $37.00 25000 1.35 $1,400 91% $1,000 80% 0Angle 0% 13 12/25/2019 YES 11.6 8.3 $30.00 22000 0.88 $2,000 76% $1,500 99% 10Apple 0% 13 12/25/2019 YES 11.6 8.3 $30.00 22000 0.88 $2,000 80% $1,700 99% 10Best 0% 4 12/14/2019 11.0 8.4 $23.00 18000 1.56 $1,300 83% $1,400 12% 0Brat 0% 2 12/14/2019 11.7 8.9 $25.00 20000 1.57 $1,300 83% $1,400 12% 0




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Elite Market Segment Analysis Ka Chun Chan Round: 4December 31, 2019

Elite StatisticsTotal Industry Unit Demand 6,297Actual Industry Unit Sales 6,297Segment % of Total Industry 21.0%


Elite Customer Buying Criteria Expectations Importance1. Age Ideal Age = 0.0 34%2. Price $30.00 42.00 24%3. Ideal Position Pfmn 16.4 Size 6.9 22%4. Reliability MTBF 2000026000 20%

Perceptual Map for Elite Segment

Top Products in Elite Segment

NameMarketShare

Units Sold toSeg


PfmnCoord

SizeCoord

ListPrice MTBF

AgeDec.31

PromoBudget


Cust. Accessibility

Dec. Cust.Survey

Drat 24% 1,532 8/21/2019 16.7 6.0 $37.00 25000 1.35 $1,400 91% $1,000 87% 50Dome 24% 1,485 8/21/2019 YES 16.9 6.3 $34.00 25000 1.63 $1,400 92% $1,000 87% 54Ace 19% 1,173 12/24/2019 14.2 7.2 $39.50 26000 1.23 $1,500 100% $2,500 100% 47Crimp 15% 969 12/21/2019 16.5 6.8 $34.00 20000 1.03 $1,200 72% $2,400 74% 37Aron 12% 750 12/25/2019 YES 14.5 7.4 $38.00 26000 0.91 $2,000 80% $1,000 100% 51Dim 3% 185 9/13/2019 13.8 3.8 $34.00 23000 1.27 $1,400 92% $1,100 87% 0Ant 2% 108 12/26/2019 14.2 3.8 $39.00 24000 1.09 $1,600 100% $3,000 100% 0Dug 1% 52 8/13/2019 14.2 3.5 $37.00 23000 1.36 $1,400 92% $1,000 87% 0Cute 0% 17 12/21/2019 13.1 4.0 $28.00 18000 1.02 $1,200 73% $2,400 74% 0Apple 0% 10 12/25/2019 YES 11.6 8.3 $30.00 22000 0.88 $2,000 80% $1,700 100% 7Angle 0% 10 12/25/2019 YES 11.6 8.3 $30.00 22000 0.88 $2,000 76% $1,500 100% 7Brat 0% 6 12/14/2019 11.7 8.9 $25.00 20000 1.57 $1,300 83% $1,400 5% 0




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Market Share Report Ka Chun Chan Round: 4December 31, 2019

Actual Market Share in Units Thrift Core Nano Elite TotalIndustry UnitSales 7,746 9,778 6,164 6,297 29,984% of Market 25.8% 32.6% 20.6% 21.0% 100.0% Ark 1.3% 20.5% 7.0%Ant 26.4% 1.7% 5.8%Ace 3.0% 18.6% 4.5%Awe 21.0% 6.6% 7.5%Apple 0.1% 8.8% 0.2% 0.2% 3.0%Angle 0.1% 8.8% 0.2% 0.2% 3.0%Amy 7.9% 0.3% 2.1%Aron 2.3% 11.9% 3.0%Total 30.3% 44.9% 32.1% 32.6% 35.9% Bit 20.6% 0.6% 5.5%Bolt 20.4% 0.8% 5.5%Best 0.0% 14.5% 0.1% 4.7%Brat 14.0% 0.0% 0.1% 4.6%Total 41.1% 29.9% 0.1% 0.1% 20.4% City 14.1% 0.3% 3.7%Cozy 10.9% 3.8% 4.0%Cute 20.7% 0.3% 4.3%Crimp 15.4% 3.2%Cake 1.1% 10.3% 3.6%Cedar 2.5% 10.8% 4.2%Total 28.6% 25.2% 20.7% 15.7% 23.1% Dim 26.1% 2.9% 6.0%Dome 23.6% 5.0%Dug 20.7% 0.8% 4.4%Drat 0.2% 24.3% 5.2%Total 47.1% 51.7% 20.5%

Potential Market Share in Units Thrift Core Nano Elite TotalUnitsDemanded 7,746 9,778 6,164 6,297 29,984% of Market 25.8% 32.6% 20.6% 21.0% 100.0% Ark 1.3% 19.9% 6.8%Ant 26.4% 1.6% 5.8%Ace 2.9% 17.1% 4.2%Awe 21.0% 6.4% 7.5%Apple 0.1% 10.2% 0.3% 0.2% 3.5%Angle 0.1% 9.8% 0.3% 0.2% 3.3%Amy 7.9% 0.3% 2.1%Aron 3.5% 17.5% 4.4%Total 30.4% 46.6% 33.4% 36.6% 37.6% Bit 20.6% 0.5% 5.5%Bolt 20.4% 0.8% 5.5%Best 14.0% 0.1% 4.6%Brat 13.6% 0.1% 4.5%Total 41.1% 29.0% 0.1% 0.1% 20.1% City 14.1% 0.3% 3.7%Cozy 10.9% 3.7% 4.0%Cute 20.3% 0.2% 4.2%Crimp 14.1% 3.0%Cake 1.1% 10.0% 3.5%Cedar 2.5% 10.5% 4.1%Total 28.6% 24.4% 20.3% 14.3% 22.5% Dim 25.6% 2.7% 5.8%Dome 23.3% 4.9%Dug 20.3% 0.8% 4.3%Drat 0.2% 22.2% 4.7%Total 46.2% 49.0% 19.8%




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Perceptual Map Ka Chun Chan Round: 4December 31, 2019

Perceptual Map for All Segments

AndrewsName Pfmn Size RevisedArk 11.2 9.0 12/26/2019Ant 14.2 3.8 12/26/2019Ace 14.2 7.2 12/24/2019Awe 9.0 11.5 12/24/2019Apple 11.6 8.3 12/25/2019Angle 11.6 8.3 12/25/2019Amy 8.0 11.1 12/21/2019Aron 14.5 7.4 12/25/2019

BaldwinName Pfmn Size RevisedBit 8.3 11.8 6/10/2019Bolt 8.5 11.6 6/10/2019Best 11.0 8.4 12/14/2019Brat 11.7 8.9 12/14/2019

ChesterName Pfmn Size RevisedCity 8.0 12.1 12/20/2018Cozy 8.9 11.2 12/6/2016Cute 13.1 4.0 12/21/2019Crimp 16.5 6.8 12/21/2019Cake 10.9 9.0 12/14/2019Cedar 10.6 9.4 12/14/2019

DigbyName Pfmn Size RevisedDim 13.8 3.8 9/13/2019Dome 16.9 6.3 8/21/2019Dug 14.2 3.5 8/13/2019Drat 16.7 6.0 8/21/2019




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HR/TQM Report Ka Chun Chan Round: 4December 31, 2019

HUMAN RESOURCES SUMMARY Andrews Baldwin Chester Digby Needed Complement 357 250 405 591Complement 357 250 405 5911st Shift Complement 186 200 299 3352nd Shift Complement 171 50 106 256 Overtime% 0.0% 0.0% 0.0% 0.0%Turnover Rate 6.2% 8.0% 6.2% 10.0%New Employees 22 20 27 194Separated Employees 279 52 0 0Recruiting Spend $5,000 $2,500 $5,000 $0Training Hours 80 40 80 0Productivity Index 118.1% 118.9% 133.0% 100.0% Recruiting Cost $134 $70 $164 $194Separation Cost $1,395 $258 $0 $0Training Cost $571 $200 $648 $0Total HR Admin Cost $2,100 $528 $813 $194 Labor Contract Next YearWages $31.04 $31.04 $31.04 $31.04Benefits 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 $1,250 $1,500 $0Vendor/JIT $1 $1,250 $1,500 $0Quality Initiative Training $1 $0 $0 $1,250Channel Support Systems $1 $1,500 $0 $1,250Concurrent Engineering $1 $0 $0 $1,250UNEP Green Programs $1 $0 $1,500 $0 TQM Budgets Last YearBenchmarking $1 $0 $1,500 $0Quality Function Deployment Effort $1 $0 $0 $0CCE/6 Sigma Training $1 $750 $0 $1,250GEMI TQEM Sustainability Initiatives $1 $750 $0 $1,250Total Expenditures $10 $5,500 $6,000 $6,250 Cumulative ImpactsMaterial Cost Reduction 11.79% 10.20% 6.07% 9.48%Labor Cost Reduction 14.00% 4.39% 0.28% 14.00%Reduction R&D Cycle Time 40.01% 0.00% 0.00% 40.01%Reduction Admin Costs 60.02% 34.91% 60.02% 0.00%Demand Increase 14.40% 10.57% 2.35% 12.78%




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Annual Report



TopAnnual Report Andrews C59559 Round: 4Dec. 31, 2019

Balance SheetDEFINITIONS: Common Size: The common size columnsimply represents each item as a percentage of total assets forthat year. Cash: Your endofyear cash position. AccountsReceivable: Reflects the lag between delivery and payment ofyour products. Inventories: The current value of your inventoryacross 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. AcctsPayable: What the company currently owes suppliers formaterials and services. Current Debt: The debt the company isobligated to pay during the next year of operations. It includesemergency loans used to keep your company solvent should yourun out of cash during the year. Long Term Debt: Thecompany's long term debt is in the form of bonds, and thisrepresents the total value of your bonds. Common Stock: Theamount of capital invested by shareholders in the company.Retained Earnings: The profits that the company chose to keepinstead of paying to shareholders as dividends.

ASSETS 2019 2018 Common

SizeCash $0 0.0% $0Accounts Receivable $26,195 8.8% $23,891Inventory $22,192 7.5% $17,747

Total Current Assets $48,387 16.3% $41,638 Plant & Equipment $357,512 120.3% $269,512Accumulated Depreciation ($108,662) 36.6% ($84,828)

Total Fixed Assets $248,850 83.7% $184,684

Total Assets $297,237 100.0% $226,323

LIABILITIES & OWNERS' EQUITY Accounts Payable $11,581 3.9% $12,078Current Debt $11,968 4.0% $4,877Long Term Debt $70,909 23.9% $70,909

Total Liabilities $94,458 31.8% $87,864 Common Stock $24,148 8.1% $24,148Retained Earnings $178,630 60.1% $114,311

Total Equity $202,778 68.2% $138,459

Total Liab. & O. Equity $297,237 100.0% $226,323

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 negative numbers.The Cash Flow Statement is an excellent tool for diagnosing emergency loans. When negativecash flows exceed positives, you are forced to seek emergency funding. For example, if salesare bad and you find yourself carrying an abundance of excess inventory, the report would showthe increase in inventory as a huge negative cash flow. Too much unexpected inventory couldoutstrip your inflows, exhaust your starting cash and force you to beg for money to keep yourcompany afloat.

Cash Flows from Operating Activities: 2019 2018Net Income (Loss) $64,319 $40,716Depreciation $23,834 $17,967Extraordinary gains/losses/writeoffs $0 $0Accounts Payable ($496) $3,919Inventory ($4,444) $7,717Accounts Receivable ($2,304) ($5,761)

Net cash from operations $80,908 $64,559Cash Flows from Investing Activities: Plant Improvements ($88,000) ($44,624)Cash Flows from Financing Activities: Dividends Paid $0 $0Sales of Common Stock $0 $0Purchase of Common Stock $0 $0Cash from long term debt $0 $0Retirement of long term debt $0 $0Change in current debt (net) $7,092 ($19,935)

Net cash from financing activities $7,092 ($19,935)Net change in cash position $0 $0Closing cash position $0 $0

Annual Report Page 1



TopAnnual Report Andrews C59559 Round: 4Dec. 31, 2019

2019 Income Statement(Product Name:) Ark Ant Ace Awe Apple Angle Amy Aron 2019

TotalCommon

SizeSales $51,766 $67,622 $53,663 $43,037 $26,734 $26,734 $15,290 $33,863 $318,711 100.0% Variable Costs: Direct Labor $4,195 $2,749 $2,466 $3,323 $3,922 $3,922 $2,984 $3,922 $27,485 8.6%Direct Material $20,461 $22,419 $16,940 $16,838 $8,577 $8,577 $4,460 $10,703 $108,977 34.2%Inventory Carry $1,090 $29 $730 $394 $0 $0 $420 $0 $2,663 0.8%Total Variable $25,747 $25,198 $20,136 $20,555 $12,500 $12,500 $7,864 $14,626 $139,125 43.7% Contribution Margin $26,020 $42,424 $33,527 $22,482 $14,235 $14,235 $7,426 $19,238 $179,586 56.3% Period Costs: Depreciation $4,600 $3,153 $3,416 $4,692 $1,993 $1,993 $1,993 $1,993 $23,834 7.5%SG&A: R&D $1,000 $1,000 $994 $994 $995 $995 $985 $995 $7,958 2.5% Promotions $1,600 $1,600 $1,500 $1,600 $2,000 $2,000 $1,200 $2,000 $13,500 4.2% Sales $3,800 $3,000 $2,500 $4,000 $1,700 $1,500 $2,000 $1,000 $19,500 6.1% Admin $486 $635 $504 $404 $251 $251 $144 $318 $2,992 0.9%Total Period $11,486 $9,387 $8,914 $11,690 $6,939 $6,739 $6,322 $6,306 $67,784 21.3% Net Margin $14,534 $33,037 $24,613 $10,792 $7,295 $7,495 $1,104 $12,932 $111,802 35.1% 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 straightline 15yeardepreciation of plant value. R&D Costs: R&D department expenditures for each product. Admin: Administration overhead isestimated 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 investmentbankers and brokerage firms to issue new stocks or bonds plus consulting fees your instructor might assess. Writeoffs includethe loss you might experience when you sell capacity or liquidate inventory as the result of eliminating a production line. If theamount appears as a negative amount, then you actually made money on the liquidation of capacity or inventory. EBIT: EarningsBefore 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: EBITminus interest, taxes, and profit sharing.

Other $10 0.0%EBIT $111,792 35.1%Short Term Interest $1,894 0.6%LongTerm Interest $8,926 2.8%Taxes $35,340 11.1%Profit Sharing $1,313 0.4%Net Profit $64,319 20.2%




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Annual Report



TopAnnual Report Baldwin C59559 Round: 4Dec. 31, 2019



SizeCash $26,214 15.7% $34,098Accounts Receivable $9,609 5.8% $9,302Inventory $10,906 6.5% $8,046



Total Assets $166,600 100.0% $186,498



Total Equity $66,683 40.0% $70,344



Cash Flows from Operating Activities: 2019 2018Net Income (Loss) $2,154 ($3,766)Depreciation $15,180 $15,180Extraordinary gains/losses/writeoffs ($736) ($175)Accounts Payable ($48) ($1,771)Inventory ($2,860) $1,080Accounts Receivable ($307) $2,040

Net cash from operations $13,383 $12,587Cash Flows from Investing Activities: Plant Improvements $0 ($12,200)Cash Flows from Financing Activities: Dividends Paid ($5,815) $0Sales of Common Stock $0 $6,561Purchase of Common Stock $0 $0Cash from long term debt $0 $0Retirement of long term debt ($9,559) ($1,595)Change in current debt (net) ($5,893) ($14,362)

Net cash from financing activities ($21,267) ($9,397)Net change in cash position ($7,884) ($9,010)Closing cash position $26,214 $34,098




TopAnnual Report Baldwin C59559 Round: 4Dec. 31, 2019

2019 Income Statement(Product Name:) Bit Bolt Best Brat Na Na Na Na 2019

TotalCommon

SizeSales $24,777 $24,978 $32,674 $34,479 $0 $0 $0 $0 $116,908 100.0% Variable Costs: Direct Labor $2,447 $2,399 $6,120 $5,677 $0 $0 $0 $0 $16,644 14.2%Direct Material $10,946 $11,278 $12,816 $13,254 $0 $0 $0 $0 $48,294 41.3%Inventory Carry $239 $245 $355 $470 $0 $0 $0 $0 $1,309 1.1%Total Variable $13,633 $13,922 $19,291 $19,401 $0 $0 $0 $0 $66,247 56.7% Contribution Margin $11,144 $11,056 $13,383 $15,079 $0 $0 $0 $0 $50,662 43.3% Period Costs: Depreciation $4,447 $4,907 $2,660 $3,167 $0 $0 $0 $0 $15,180 13.0%SG&A: R&D $446 $446 $966 $966 $0 $0 $0 $0 $2,824 2.4% Promotions $1,300 $1,300 $1,300 $1,300 $0 $0 $0 $0 $5,200 4.4% Sales $1,600 $1,600 $1,400 $1,400 $0 $0 $0 $0 $6,000 5.1% Admin $225 $227 $296 $313 $0 $0 $0 $0 $1,060 0.9%Total Period $8,017 $8,479 $6,622 $7,145 $0 $0 $0 $0 $30,264 25.9% Net Margin $3,127 $2,577 $6,760 $7,933 $0 $0 $0 $0 $20,398 17.4% 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 straightline 15yeardepreciation of plant value. R&D Costs: R&D department expenditures for each product. Admin: Administration overhead isestimated 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 investmentbankers and brokerage firms to issue new stocks or bonds plus consulting fees your instructor might assess. Writeoffs includethe loss you might experience when you sell capacity or liquidate inventory as the result of eliminating a production line. If theamount appears as a negative amount, then you actually made money on the liquidation of capacity or inventory. EBIT: EarningsBefore 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: EBITminus interest, taxes, and profit sharing.

Other $4,908 4.2%EBIT $15,490 13.2%Short Term Interest $2,609 2.2%LongTerm Interest $9,499 8.1%Taxes $1,184 1.0%Profit Sharing $44 0.0%Net Profit $2,154 1.8%

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TopAnnual Report Chester C59559 Round: 4Dec. 31, 2019






Total Assets $213,246 100.0% $219,284



Total Equity $94,650 44.4% $87,094



Cash Flows from Operating Activities: 2019 2018Net Income (Loss) $2,791 ($5,248)Depreciation $17,396 $17,396Extraordinary gains/losses/writeoffs ($1,063) $0Accounts Payable $1,618 ($268)Inventory ($9,871) $3,854Accounts Receivable ($1,316) ($799)

Net cash from operations $9,555 $14,936Cash Flows from Investing Activities: Plant Improvements $0 ($45,180)Cash Flows from Financing Activities: Dividends Paid $0 $0Sales of Common Stock $4,765 $15,547Purchase of Common Stock $0 $0Cash from long term debt $0 $20,216Retirement of long term debt ($14,920) $0Change in current debt (net) $771 ($8,177)

Net cash from financing activities ($9,385) $27,586Net change in cash position $170 ($2,658)Closing cash position $27,565 $27,394




TopAnnual Report Chester C59559 Round: 4Dec. 31, 2019

2019 Income Statement(Product Name:) City Cozy Cute Crimp Cake Cedar Na Na 2019

TotalCommon

SizeSales $16,829 $20,638 $36,130 $32,945 $20,740 $24,988 $0 $0 $152,270 100.0% Variable Costs: Direct Labor $1,487 $1,778 $7,480 $5,341 $4,275 $5,056 $0 $0 $25,417 16.7%Direct Material $6,882 $9,079 $15,000 $12,021 $9,236 $10,242 $0 $0 $62,460 41.0%Inventory Carry $168 $300 $523 $612 $258 $204 $0 $0 $2,066 1.4%Total Variable $8,537 $11,157 $23,004 $17,974 $13,769 $15,503 $0 $0 $89,943 59.1% Contribution Margin $8,292 $9,481 $13,126 $14,971 $6,971 $9,485 $0 $0 $62,327 40.9% Period Costs: Depreciation $3,833 $4,600 $1,927 $1,927 $2,635 $2,475 $0 $0 $17,396 11.4%SG&A: R&D $0 $0 $985 $985 $966 $966 $0 $0 $3,902 2.6% Promotions $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $0 $0 $7,200 4.7% Sales $1,000 $1,000 $2,400 $2,400 $900 $900 $0 $0 $8,600 5.6% Admin $137 $168 $294 $268 $169 $203 $0 $0 $1,239 0.8%Total Period $6,170 $6,968 $6,805 $6,779 $5,870 $5,744 $0 $0 $38,337 25.2% Net Margin $2,122 $2,513 $6,321 $8,191 $1,101 $3,741 $0 $0 $23,991 15.8% 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 straightline 15yeardepreciation of plant value. R&D Costs: R&D department expenditures for each product. Admin: Administration overhead isestimated 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 investmentbankers and brokerage firms to issue new stocks or bonds plus consulting fees your instructor might assess. Writeoffs includethe loss you might experience when you sell capacity or liquidate inventory as the result of eliminating a production line. If theamount appears as a negative amount, then you actually made money on the liquidation of capacity or inventory. EBIT: EarningsBefore 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: EBITminus interest, taxes, and profit sharing.


Annual Report Page 2PRINT



Annual Report



TopAnnual Report Digby C59559 Round: 4Dec. 31, 2019






Total Assets $154,886 100.0% $141,801



Total Equity $90,624 58.5% $82,636



Cash Flows from Operating Activities: 2019 2018Net Income (Loss) $36,130 $21,125Depreciation $9,484 $9,484Extraordinary gains/losses/writeoffs ($153) $0Accounts Payable $3,919 ($987)Inventory ($17,741) $10,720Accounts Receivable ($3,680) ($1,371)

Net cash from operations $27,958 $38,971Cash Flows from Investing Activities: Plant Improvements $0 ($29,700)Cash Flows from Financing Activities: Dividends Paid ($25,614) ($1,738)Sales of Common Stock $0 $0Purchase of Common Stock ($2,527) ($1,920)Cash from long term debt $0 $8,206Retirement of long term debt ($5,268) $0Change in current debt (net) $6,600 ($9,556)

Net cash from financing activities ($26,809) ($5,008)Net change in cash position $1,149 $4,263Closing cash position $36,587 $35,438




TopAnnual Report Digby C59559 Round: 4Dec. 31, 2019

2019 Income Statement(Product Name:) Dim Dome Dug Drat Na Na Na Na 2019

TotalCommon

SizeSales $61,075 $50,498 $49,210 $57,244 $0 $0 $0 $0 $218,027 100.0% Variable Costs: Direct Labor $12,055 $9,843 $8,289 $9,876 $0 $0 $0 $0 $40,063 18.4%Direct Material $23,092 $20,392 $17,698 $21,302 $0 $0 $0 $0 $82,484 37.8%Inventory Carry $1,025 $0 $887 $1,193 $0 $0 $0 $0 $3,105 1.4%Total Variable $36,172 $30,235 $26,874 $32,372 $0 $0 $0 $0 $125,653 57.6% Contribution Margin $24,904 $20,264 $22,336 $24,872 $0 $0 $0 $0 $92,375 42.4% Period Costs: Depreciation $2,684 $1,700 $2,380 $2,720 $0 $0 $0 $0 $9,484 4.3%SG&A: R&D $710 $645 $623 $645 $0 $0 $0 $0 $2,622 1.2% Promotions $1,400 $1,400 $1,400 $1,400 $0 $0 $0 $0 $5,600 2.6% Sales $1,100 $1,000 $1,000 $1,000 $0 $0 $0 $0 $4,100 1.9% Admin $482 $398 $388 $452 $0 $0 $0 $0 $1,720 0.8%Total Period $6,375 $5,143 $5,791 $6,217 $0 $0 $0 $0 $23,527 10.8% Net Margin $18,528 $15,120 $16,545 $18,655 $0 $0 $0 $0 $68,848 31.6% 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 straightline 15yeardepreciation of plant value. R&D Costs: R&D department expenditures for each product. Admin: Administration overhead isestimated 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 investmentbankers and brokerage firms to issue new stocks or bonds plus consulting fees your instructor might assess. Writeoffs includethe loss you might experience when you sell capacity or liquidate inventory as the result of eliminating a production line. If theamount appears as a negative amount, then you actually made money on the liquidation of capacity or inventory. EBIT: EarningsBefore 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: EBITminus interest, taxes, and profit sharing.



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