5/10/2017
Page 1 Front Page
Page 2 Stocks & Bonds
Page 3 Financial Summary
Page 4 Production Analysis
Annual Report Andrews
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Page 5 Thrift Segment Analysis
Page 6 Core Segment Analysis
Page 7 Nano Segment Analysis
Page 8 Elite Segment Analysis
Annual Report Baldwin
Page 9 Market Share
Page 10 Perceptual Map
Page 11 HR/TQM Report
Annual Report Chester
Annual Report Digby
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"
Round: 0
Dec. 31, 2016
Rosemary
Kawam
Student: Rosemary Kawam
Andrews
Rosemary Kawam
Baldwin
Chester
Digby
Selected Financial Statistics
ROS
Asset Turnover
ROA
Leverage (Assets/Equity)
ROE
Emergency Loan
Sales
EBIT
Profits
Cumulative Profit
SG&A / Sales
Contrib. Margin %
Andrews
12.3%
1.32
16.3%
1.7
28.3%
$0
$163,290,917
$36,406,230
$20,101,345
$0
7.9%
34.1%
Baldwin
5.7%
0.91
5.1%
2.7
13.6%
$0
$131,509,995
$21,673,289
$7,459,277
$0
9.7%
33.7%
Chester
8.6%
0.94
8.1%
2.4
19.2%
$0
$118,899,139
$23,774,069
$10,204,711
$0
11.2%
38.8%
Digby
9.2%
1.28
11.8%
1.9
22.4%
$0
$119,521,454
$21,589,617
$11,053,967
$0
10.3%
33.3%
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Page 1
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Stocks & Bonds
Round: 0
Rosemary Kawam
December 31 , 2016
Stock Market Summary
Company
Andrews
Baldwin
Chester
Digby
Close
$95.38
$44.50
$53.17
$55.73
Change
$15.03
$0.86
$10.92
$6.84
Shares
2,051,289
2,566,964
2,171,290
1,909,064
MarketCap ($M)
$196
$114
$115
$106
Book Value
$34.65
$21.29
$24.52
$25.86
EPS
$9.80
$2.91
$4.70
$5.79
Dividend
$6.50
$4.93
$2.84
$2.37
Yield
6.8%
11.1%
5.3%
4.2%
P/E
9.7
15.3
11.3
9.6
Bond Market Summary
Company
Andrews
Baldwin
Chester
Digby
Series#
Face
Yield
Close$
S&P
13.5S2018
11.2S2023
11.9S2024
$11,300,000
$8,837,000
$7,072,000
13.0%
11.3%
11.6%
103.58
99.07
102.54
BB
BB
BB
13.5S2018
11.3S2023
12.5S2024
12.5S2025
12.5S2026
$11,300,000
$10,417,600
$14,665,611
$7,987,653
$9,474,381
13.5%
12.4%
13.1%
13.1%
13.1%
100.17
90.83
95.74
95.45
95.19
C
C
C
C
C
13.5S2018
11.2S2023
12.4S2024
11.9S2026
$11,300,000
$8,607,404
$5,756,951
$15,689,911
13.4%
12.2%
12.8%
12.7%
100.83
92.04
97.12
94.03
CC
CC
CC
CC
13.5S2018
11.1S2025
11.2S2026
$11,300,000
$2,425,572
$5,785,949
13.2%
11.7%
11.7%
102.53
95.20
95.48
B
B
B
Next Year's Prime Rate 8.00%
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Page 2
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Financial Summary
Cash Flow Statement Survey
Cash flows from operating activities
Net Income (Loss)
Adjustment for noncash items:
Depreciation
Extraordinary gains/losses/writeoffs
Changes in current assets and liabilities:
Accounts payable
Inventory
Accounts receivable
Net cash from operations
Round: 0
December 31, 2016
Rosemary Kawam
Andrews
Baldwin
Chester
Digby
$20,101
$7,459
$10,205
$11,054
$6,455
$0
$9,527
$0
$8,293
$0
$5,625
$0
$735
($11,353)
$23
$15,962
$1,457
($2,758)
($1,032)
$14,653
$608
$1,483
($961)
$19,628
$930
$249
($1,776)
$16,082
Cash flows from investing activities
Plant improvements (net)
Cash flows from financing activities
Dividends paid
Sales of common stock
Purchase of common stock
Cash from long term debt issued
Early retirement of long term debt
Retirement of current debt
Cash from current debt borrowing
Cash from emergency loan
($3,520)
($15,800)
($26,642)
($6,500)
($13,333)
$0
($1,935)
$0
$0
($5,725)
$8,184
$0
($12,653)
$0
$0
$9,474
$0
($22,161)
$21,698
$0
($6,163)
$0
$0
$15,690
$0
($15,831)
$19,608
$0
($4,520)
$0
($1,902)
$5,786
$0
($10,691)
$11,968
$0
Net cash from financing activities
($12,809)
($3,642)
$13,304
$641
($367)
($4,789)
$6,290
$10,223
Balance Sheet Survey
Cash
Accounts Receivable
Inventory
Total Current Assets
Andrews
$31,543
$13,421
$26,149
$71,112
Baldwin
$31,960
$10,809
$10,603
$53,372
Chester
$32,632
$9,773
$6,437
$48,841
Digby
$19,378
$9,824
$14,997
$44,199
Plant and equipment
Accumulated Depreciation
Total Fixed Assets
$96,824
($44,409)
$52,415
$142,900
($51,265)
$91,635
$124,400
($47,289)
$77,111
$84,380
($35,023)
$49,357
Total Assets
$123,527
$145,007
$125,952
$93,556
Accounts Payable
Current Debt
Long Term Debt
Total Liabilities
$9,516
$15,717
$27,209
$52,443
$7,283
$29,231
$53,845
$90,359
$5,797
$25,558
$41,354
$72,709
$6,382
$18,303
$19,512
$44,196
Common Stock
Retained Earnings
Total Equity
$12,080
$59,004
$71,084
$24,690
$29,958
$54,648
$14,328
$38,915
$53,243
$9,091
$40,269
$49,360
Total Liabilities & Owners' Equity
$123,527
$145,007
$125,952
$93,556
Income Statement Survey
Sales
Variable Costs (Labor, Material, Carry)
Depreciation
SGA (R&D, Promo, Sales, Admin)
Other (Fees, Writeoffs, TQM, Bonuses)
EBIT
Interest (Short term, Long term)
Taxes
Profit Sharing
Net Profit
Andrews
$163,291
$107,568
$6,455
$12,833
$29
$36,406
$4,850
$11,045
$410
$20,101
Baldwin
$131,510
$87,126
$9,527
$12,710
$474
$21,673
$9,963
$4,099
$152
$7,459
Chester
$118,899
$72,781
$8,293
$13,266
$784
$23,774
$7,754
$5,607
$208
$10,205
Digby
$119,521
$79,695
$5,625
$12,294
$318
$21,590
$4,236
$6,074
$226
$11,054
Net change in cash position
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Page 3
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Production Analysis
Round: 0
December 31, 2016
Rosemary Kawam
Production Information
Name
Primary
Segment
Units
Sold
Unit
Inven
tory
Revision Date
Age
Dec.31
MTBF
Pfmn
Coord
Size
Coord
Material
Price
Cost
Labor
Cost
Contr.
Marg.
2nd Shift
&
Over
time
Auto
mation Capacity
Next
Next
Round
Round
Plant
Utiliz.
Aft
Able
Acre
Adam
Core
Nano
Elite
Thrift
1,827
921
772
1,368
54
267
219
761
12/10/2015
11/8/2016
11/13/2016
4/13/2014
2.2
1.1
1.1
5.1
22000
24000
26000
20000
7.4
10.1
12.2
4.7
12.6
8.0
10.0
15.3
$32.00
$40.00
$42.00
$26.00
$11.60
$16.13
$16.81
$8.13
$8.96
$10.29
$9.80
$7.90
35%
33%
36%
33%
50%
42%
22%
90%
5.0
4.0
4.0
6.0
1,200
728
714
1,130
149%
141%
121%
188%
Baker
Bead
Bolt
Bold
Thrift
Thrift
Core
Core
1,338
1,671
1,287
1,414
240
290
152
87
12/10/2016
12/18/2016
12/2/2016
11/18/2016
2.8
2.6
1.2
1.2
17000
17000
18000
20000
5.8
6.0
8.4
9.1
14.2
14.0
11.2
11.7
$19.00
$19.00
$27.00
$28.00
$8.40
$8.61
$11.68
$12.39
$4.03
$4.22
$7.38
$7.38
41%
37%
30%
30%
33%
57%
93%
93%
8.0
8.0
6.0
6.0
1,050
1,250
900
950
132%
155%
191%
191%
Cake
Cedar
Cid
Coat
Thrift
Core
Nano
Elite
1,730
1,885
700
604
22
14
161
137
6/28/2017
11/29/2016
12/21/2016
11/4/2016
3.5
1.2
1.1
1.1
14000
16000
18000
20000
5.0
7.6
9.5
11.5
15.0
12.4
8.7
10.5
$20.00
$22.00
$31.00
$35.00
$6.65
$10.01
$13.64
$14.36
$2.82
$5.64
$6.24
$7.09
51%
31%
36%
38%
100%
100%
25%
8%
9.0
7.0
6.0
5.0
1,000
1,150
750
800
198%
198%
124%
107%
Daze
Dell
Dixie
Dot
Nano
Elite
Nano
Elite
1,127
435
959
864
91
149
215
194
11/11/2016
12/12/2016
12/21/2016
12/4/2016
2.2
1.9
1.0
1.0
23000
25000
23000
25000
8.4
11.6
10.0
12.0
9.8
10.6
8.0
10.0
$30.00
$38.00
$37.00
$39.00
$13.98
$15.87
$15.79
$16.39
$9.50
$7.73
$8.50
$7.95
25%
41%
34%
37%
93%
0%
27%
6%
5.0
5.0
5.0
5.0
570
700
850
950
191%
64%
125%
105%
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Thrift Market Segment Analysis
Total Industry Unit Demand
Actual Industry Unit Sales
Segment % of Total Industry
Rosemary Kawam
Thrift Statistics
5,101
5,101
27.0%
Next Year's Segment Growth Rate
11.0%
Thrift Customer Buying Criteria
1.
2.
3.
4.
Expectations
$14.00 26.00
MTBF 1400020000
Pfmn 5.5 Size 14.5
Ideal Age = 3.0
Price
Reliability
Ideal Position
Age
Round: 0
December 31, 2016
Importance
55%
20%
15%
10%
Perceptual Map for Thrift Segment
Top Products in Thrift Segment
Name
Bead
Baker
Cake
Adam
Cedar
Bolt
Bold
Market
Share
27%
23%
20%
16%
10%
1%
1%
Units Sold
to Seg
1,401
1,184
1,040
839
516
72
48
Revision
Date
Stock Out
12/18/2016
12/10/2016
6/28/2017
4/13/2014
11/29/2016
12/2/2016
11/18/2016
Pfmn
Coord
6.0
5.8
5.0
4.7
7.6
8.4
9.1
Size
Coord
14.0
14.2
15.0
15.3
12.4
11.2
11.7
List
Price
$19.00
$19.00
$20.00
$26.00
$22.00
$27.00
$28.00
MTBF
17000
17000
14000
20000
16000
18000
20000
Age
Dec.31
2.56
2.76
3.46
5.11
1.17
1.21
1.25
Promo Cust. Aware
Budget
ness
$1,050
63%
$1,050
63%
$950
52%
$1,200
79%
$950
52%
$1,050
62%
$1,050
63%
Sales Cust. Access Dec. Cust.
Budget
ibility
Survey
$800
62%
30
$1,000
62%
31
$1,000
63%
18
$2,000
74%
13
$1,000
63%
6
$600
62%
0
$600
62%
0
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Core Market Segment Analysis
Total Industry Unit Demand
Actual Industry Unit Sales
Segment % of Total Industry
Rosemary Kawam
Core Statistics
6,676
6,676
35.3%
Next Year's Segment Growth Rate
10.0%
Core Customer Buying Criteria
1.
2.
3.
4.
Expectations
$20.00 32.00
Ideal Age = 2.0
MTBF 1600022000
Pfmn 7.6 Size 12.4
Price
Age
Reliability
Ideal Position
Round: 0
December 31, 2016
Importance
46%
20%
18%
16%
Perceptual Map for Core Segment
Top Products in Core Segment
Name
Cedar
Aft
Bold
Bolt
Cake
Adam
Daze
Bead
Baker
Cid
Coat
Market
Share
21%
18%
15%
15%
10%
8%
6%
4%
2%
1%
0%
Units Sold
to Seg
1,369
1,226
986
978
690
529
413
270
154
54
8
Revision
Date
Stock Out
11/29/2016
12/10/2015
11/18/2016
12/2/2016
6/28/2017
4/13/2014
11/11/2016
12/18/2016
12/10/2016
12/21/2016
11/4/2016
Pfmn
Coord
7.6
7.4
9.1
8.4
5.0
4.7
8.4
6.0
5.8
9.5
11.5
Size
Coord
12.4
12.6
11.7
11.2
15.0
15.3
9.8
14.0
14.2
8.7
10.5
List
Price
$22.00
$32.00
$28.00
$27.00
$20.00
$26.00
$30.00
$19.00
$19.00
$31.00
$35.00
MTBF
16000
22000
20000
18000
14000
20000
23000
17000
17000
18000
20000
Age
Dec.31
1.17
2.24
1.25
1.21
3.46
5.11
2.19
2.56
2.76
1.07
1.12
Promo Cust. Aware
Budget
ness
$950
52%
$1,200
80%
$1,050
63%
$1,050
62%
$950
52%
$1,200
79%
$1,100
71%
$1,050
63%
$1,050
63%
$950
53%
$950
52%
Sales Cust. Access Dec. Cust.
Budget
ibility
Survey
$1,000
62%
33
$1,000
85%
27
$600
58%
18
$600
58%
18
$1,000
62%
9
$2,000
85%
5
$400
22%
7
$800
58%
27
$1,000
58%
26
$600
62%
0
$1,300
62%
0
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Nano Market Segment Analysis
Total Industry Unit Demand
Actual Industry Unit Sales
Segment % of Total Industry
Rosemary Kawam
Nano Statistics
3,648
3,648
19.3%
Next Year's Segment Growth Rate
14.0%
Nano Customer Buying Criteria
1.
2.
3.
4.
Expectations
Pfmn 9.5 Size 8.5
$28.00 40.00
Ideal Age = 1.0
MTBF 1800024000
Ideal Position
Price
Age
Reliability
Round: 0
December 31, 2016
Importance
35%
27%
20%
18%
Perceptual Map for Nano Segment
Top Products in Nano Segment
Name
Dixie
Able
Cid
Daze
Aft
Dot
Bold
Coat
Bolt
Acre
Dell
Market
Share
18%
17%
13%
12%
8%
7%
7%
6%
5%
4%
2%
Units Sold
to Seg
660
630
464
431
296
260
240
236
183
161
90
Revision
Date
Stock Out
12/21/2016
11/8/2016
12/21/2016
11/11/2016
12/10/2015
12/4/2016
11/18/2016
11/4/2016
12/2/2016
11/13/2016
12/12/2016
Pfmn
Coord
10.0
10.1
9.5
8.4
7.4
12.0
9.1
11.5
8.4
12.2
11.6
Size
Coord
8.0
8.0
8.7
9.8
12.6
10.0
11.7
10.5
11.2
10.0
10.6
List
Price
$37.00
$40.00
$31.00
$30.00
$32.00
$39.00
$28.00
$35.00
$27.00
$42.00
$38.00
MTBF
23000
24000
18000
23000
22000
25000
20000
20000
18000
26000
25000
Age
Dec.31
1.04
1.12
1.07
2.19
2.24
1.05
1.25
1.12
1.21
1.09
1.91
Promo Cust. Aware
Budget
ness
$1,100
70%
$1,200
78%
$950
53%
$1,100
71%
$1,200
80%
$1,100
69%
$1,050
63%
$950
52%
$1,050
62%
$1,200
77%
$1,100
72%
Sales Cust. Access Dec. Cust.
Budget
ibility
Survey
$1,200
81%
44
$1,000
82%
42
$600
66%
37
$400
81%
43
$1,000
82%
10
$1,200
81%
10
$600
28%
20
$1,300
66%
12
$600
28%
15
$1,000
82%
4
$400
81%
13
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Elite Market Segment Analysis
Total Industry Unit Demand
Actual Industry Unit Sales
Segment % of Total Industry
Rosemary Kawam
Elite Statistics
3,476
3,476
18.4%
Next Year's Segment Growth Rate
16.0%
Elite Customer Buying Criteria
1.
2.
3.
4.
Expectations
Ideal Age = 0.0
$30.00 42.00
Pfmn 11.5 Size 10.5
MTBF 2000026000
Age
Price
Ideal Position
Reliability
Round: 0
December 31, 2016
Importance
34%
24%
22%
20%
Perceptual Map for Elite Segment
Top Products in Elite Segment
Name
Acre
Dot
Coat
Dell
Aft
Dixie
Able
Daze
Cid
Bold
Bolt
Market
Share
18%
17%
10%
10%
9%
9%
8%
8%
5%
4%
2%
Units Sold
to Seg
611
604
360
346
306
300
291
282
182
141
54
Revision
Date
Stock Out
11/13/2016
12/4/2016
11/4/2016
12/12/2016
12/10/2015
12/21/2016
11/8/2016
11/11/2016
12/21/2016
11/18/2016
12/2/2016
Pfmn
Coord
12.2
12.0
11.5
11.6
7.4
10.0
10.1
8.4
9.5
9.1
8.4
Size
Coord
10.0
10.0
10.5
10.6
12.6
8.0
8.0
9.8
8.7
11.7
11.2
List
Price
$42.00
$39.00
$35.00
$38.00
$32.00
$37.00
$40.00
$30.00
$31.00
$28.00
$27.00
MTBF
26000
25000
20000
25000
22000
23000
24000
23000
18000
20000
18000
Age
Dec.31
1.09
1.05
1.12
1.91
2.24
1.04
1.12
2.19
1.07
1.25
1.21
Promo Cust. Aware
Budget
ness
$1,200
77%
$1,100
69%
$950
52%
$1,100
72%
$1,200
80%
$1,100
70%
$1,200
78%
$1,100
71%
$950
53%
$1,050
63%
$1,050
62%
Sales Cust. Access Dec. Cust.
Budget
ibility
Survey
$1,000
87%
39
$1,200
81%
40
$1,300
55%
25
$400
81%
32
$1,000
87%
8
$1,200
81%
11
$1,000
87%
11
$400
81%
22
$600
55%
11
$600
19%
11
$600
19%
5
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Market Share Report
Actual Market Share in Units
Industry Unit
Sales
% of Market
Potential Market Share in Units
Thrift
Core
Nano
Elite
Total
5,101
6,676
3,648
3,476
18,902
27.0%
35.3%
19.3%
18.4%
100.0%
18.4%
8.1%
17.3%
4.4%
8.8%
8.4%
17.6%
29.8%
34.7%
9.7%
4.9%
4.1%
7.2%
25.9%
Aft
Able
Acre
Adam
Total
16.3%
16.3%
7.8%
25.7%
Baker
Bead
Bolt
Bold
Total
23.0%
27.2%
1.4%
0.9%
52.4%
2.3%
4.0%
14.3%
14.4%
35.0%
20.3%
11.0%
10.2%
22.2%
0.8%
0.1%
33.2%
Units
Demanded
% of Market
Aft
Able
Acre
Adam
Total
16.4%
16.4%
7.9%
26.3%
Baker
Bead
Bolt
Bold
Total
23.2%
27.5%
1.4%
0.9%
53.0%
2.3%
4.0%
14.7%
14.8%
35.8%
5.0%
6.6%
11.6%
1.6%
4.0%
5.6%
7.1%
8.8%
6.8%
7.5%
30.2%
Cake
Cedar
Cid
Coat
Total
20.4%
10.1%
10.3%
20.5%
0.8%
0.1%
31.8%
12.7%
6.5%
19.2%
5.2%
10.4%
15.6%
9.2%
10.0%
3.7%
3.2%
26.0%
Cake
Cedar
Cid
Coat
Total
11.8%
2.5%
18.1%
7.1%
39.5%
8.1%
9.9%
8.6%
17.4%
44.0%
6.0%
2.3%
5.1%
4.6%
17.9%
Daze
Dell
Dixie
Dot
Total
30.5%
Daze
Dell
Dixie
Dot
Total
Round: 0
December 31, 2016
Rosemary Kawam
6.2%
6.2%
Thrift
Core
Nano
Elite
Total
5,101
6,676
3,648
3,476
18,902
27.0%
35.3%
19.3%
18.4%
100.0%
17.9%
8.1%
17.3%
4.4%
8.8%
8.4%
17.6%
29.8%
34.7%
9.5%
4.9%
4.1%
7.1%
25.6%
5.0%
6.6%
11.6%
1.6%
4.0%
5.6%
7.0%
8.8%
6.7%
7.4%
29.8%
12.7%
6.5%
19.2%
5.2%
10.4%
15.6%
9.1%
10.8%
3.7%
3.2%
26.8%
11.8%
2.5%
18.1%
7.1%
39.5%
8.1%
9.9%
8.6%
17.4%
44.0%
5.9%
2.3%
5.1%
4.6%
17.9%
31.3%
6.1%
6.0%
COMPXM® INQUIRER
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Perceptual Map
Round: 0
December 31, 2016
Rosemary Kawam
Perceptual Map for All Segments
Andrews
Name
Aft
Able
Acre
Adam
Pfmn
7.4
10.1
12.2
4.7
Name
Daze
Dell
Dixie
Dot
Pfmn
8.4
11.6
10.0
12.0
Size
12.6
8.0
10.0
15.3
Baldwin
Revised
12/10/2015
11/8/2016
11/13/2016
4/13/2014
Name
Baker
Bead
Bolt
Bold
Pfmn
5.8
6.0
8.4
9.1
Size
14.2
14.0
11.2
11.7
Chester
Revised
12/10/2016
12/18/2016
12/2/2016
11/18/2016
Name
Cake
Cedar
Cid
Coat
Pfmn
5.0
7.6
9.5
11.5
Size
15.0
12.4
8.7
10.5
Revised
6/28/2017
11/29/2016
12/21/2016
11/4/2016
Digby
Size
9.8
10.6
8.0
10.0
Revised
11/11/2016
12/12/2016
12/21/2016
12/4/2016
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HR/TQM Report
Rosemary Kawam
Round: 0
December 31, 2016
HUMAN RESOURCES SUMMARY
Andrews
Baldwin
Chester
Digby
Needed Complement
804
539
398
483
Complement
804
539
398
483
1st Shift Complement
525
316
260
371
2nd Shift Complement
279
223
138
112
Overtime%
Turnover Rate
New Employees
Separated Employees
Recruiting Spend
Training Hours
Productivity Index
Recruiting Cost
Separation Cost
Training Cost
Total HR Admin Cost
Labor Contract Next Year
Wages
0.0%
0.0%
0.0%
0.0%
10.0%
140
8.2%
112
6.6%
54
10.0%
92
0
$0
0
$2,500
0
$5,000
0
$0
0
100.0%
40
109.4%
80
117.6%
0
100.0%
$140
$390
$324
$92
$0
$0
$0
$431
$0
$637
$0
$0
$140
$821
$962
$92
$25.53
$25.53
$25.53
$25.53
Benefits
Profit Sharing
2,500
2.0%
2,500
2.0%
2,500
2.0%
2,500
2.0%
Annual Raise
5.0%
5.0%
5.0%
5.0%
Starting Negotiation Position
Wages
Benefits
Profit Sharing
Annual Raise
Ceiling Negotiation Position
Wages
Benefits
Profit Sharing
Annual Raise
Adjusted Labor Demands
Wages
Benefits
Profit Sharing
Annual Raise
Strike Days
TQM SUMMARY
Process Mgt Budgets Last Year
CPI Systems
Vendor/JIT
Quality Initiative Training
Channel Support Systems
Concurrent Engineering
UNEP Green Programs
TQM Budgets Last Year
Benchmarking
Quality Function Deployment Effort
CCE/6 Sigma Training
GEMI TQEM Sustainability Initiatives
Total Expenditures
Cumulative Impacts
Material Cost Reduction
Labor Cost Reduction
Reduction R&D Cycle Time
Reduction Admin Costs
Demand Increase
Andrews
Baldwin
Chester
Digby
$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%
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Annual Report
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Annual Report
Andrews
Round: 0
Dec. 31, 2016
C59559
Balance Sheet
DEFINITIONS: Common Size: The common size column
simply represents each item as a percentage of total assets
for that year. Cash: Your endofyear cash position.
Accounts Receivable: Reflects the lag between delivery
and payment of your products. Inventories: The current
value of your inventory across all products. A zero indicates
your company stocked out. Unmet demand would, of course,
fall to your competitors. Plant & Equipment: The current
value of your plant. Accum Deprec: The total accumulated
depreciation from your plant. Accts Payable: What the
company currently owes suppliers for materials and
services. Current Debt: The debt the company is obligated
to pay during the next year of operations. It includes
emergency loans used to keep your company solvent should
you run out of cash during the year. Long Term Debt: The
company's long term debt is in the form of bonds, and this
represents the total value of your bonds. Common Stock:
The amount of capital invested by shareholders in the
company. Retained Earnings: The profits that the company
chose to keep instead of paying to shareholders as
dividends.
ASSETS
Cash
Accounts Receivable
Inventory
$31,543
$13,421
$26,149
Total Current Assets
$71,113
Plant & Equipment
Accumulated Depreciation
$96,824
($44,409)
Total Fixed Assets
Total Assets
2016
Common
Size
25.5%
10.9%
21.2%
2015
$31,910
$13,445
$14,796
57.6%
$60,151
78.4%
36.0%
$93,304
($37,954)
$52,415
42.4%
$55,350
$123,527
100.0%
$115,500
7.7%
12.7%
22.0%
$8,781
$5,725
$34,742
42.5%
$49,248
9.8%
47.8%
$12,443
$53,808
$71,084
57.5%
$66,251
$123,527
100.0%
$115,500
LIABILITIES & OWNERS' EQUITY
Accounts Payable
Current Debt
Long Term Debt
$9,516
$15,717
$27,209
Total Liabilities
Common Stock
Retained Earnings
$52,442
$12,080
$59,004
Total Equity
Total Liab. & O. Equity
Cash Flow Statement
The Cash Flow Statement examines what happened in the Cash Account during the
year. Cash injections appear as positive numbers and cash withdrawals as negative
numbers. The Cash Flow Statement is an excellent tool for diagnosing emergency loans.
When negative cash flows exceed positives, you are forced to seek emergency funding.
For example, if sales are bad and you find yourself carrying an abundance of excess
inventory, the report would show the increase in inventory as a huge negative cash flow.
Too much unexpected inventory could outstrip your inflows, exhaust your starting cash and
force you to beg for money to keep your company afloat.
Cash Flows from Operating Activities:
Net Income (Loss)
Depreciation
Extraordinary gains/losses/writeoffs
Accounts Payable
Inventory
Accounts Receivable
Net cash from operations
Cash Flows from Investing Activities:
Plant Improvements
Cash Flows from Financing Activities:
Dividends Paid
Sales of Common Stock
Purchase of Common Stock
Cash from long term debt
Retirement of long term debt
Change in current debt (net)
Net cash from financing activities
Net change in cash position
Closing cash position
Annual Report
2016
$20,101
$6,455
$0
$735
($11,353)
$23
2015
$21,787
$6,220
$0
$2,083
($4,044)
($2,891)
$15,962
$23,155
($3,520)
($1,820)
($13,333)
$0
($1,935)
$0
($7,533)
$9,992
($7,949)
$0
($541)
$0
$0
($2,070)
($12,809)
($367)
$31,543
($10,559)
$10,776
$31,910
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Annual Report
Andrews
Round: 0
Dec. 31, 2016
C59559
2016 Income Statement
Sales
Aft
$58,475
Able
$36,835
Acre
$32,408
Adam
$35,573
Na
$0
Na
$0
Na
$0
Na
$0
2016
Total
$163,291
Common
Size
100.0%
Variable Costs:
Direct Labor
Direct Material
Inventory Carry
Total Variable
$16,283
$21,869
$135
$38,288
$9,424
$14,346
$826
$24,596
$7,613
$12,553
$686
$20,852
$10,805
$11,537
$1,491
$23,832
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$44,125
$60,305
$3,138
$107,568
27.0%
36.9%
1.9%
65.9%
Contribution Margin
$20,187
$12,239
$11,556
$11,741
$0
$0
$0
$0
$55,723
34.1%
$2,080
$0
$1,200
$1,000
$460
$4,740
$1,068
$869
$1,200
$1,000
$290
$4,426
$1,047
$881
$1,200
$1,000
$255
$4,382
$2,260
$0
$1,200
$2,000
$280
$5,740
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$6,455
$1,750
$4,800
$5,000
$1,283
$19,288
4.0%
1.1%
2.9%
3.1%
0.8%
11.8%
$15,448
$7,813
$7,173
$6,001
$0
$0
$0
$0
$36,435
22.3%
$29
$36,406
$1,493
$3,357
$11,045
$410
$20,101
0.0%
22.3%
0.9%
2.1%
6.8%
0.3%
12.3%
(Product Name:)
Period Costs:
Depreciation
SG&A: R&D
Promotions
Sales
Admin
Total Period
Net Margin
Definitions: Sales: Unit sales times list price. Direct Labor: Labor costs incurred to produce the product that was sold.
Inventory Carry Cost: the cost to carry unsold goods in inventory. Depreciation: Calculated on straightline 15year
depreciation of plant value. R&D Costs: R&D department expenditures for each product. Admin: Administration
overhead is estimated at 1.5% of sales. Promotions: The promotion budget for each product. Sales: The sales force
budget for each product. Other: Charges not included in other categories such as Fees, Write Offs, and TQM. The fees
include money paid to investment bankers and brokerage firms to issue new stocks or bonds plus consulting fees your
instructor might assess. Writeoffs include the loss you might experience when you sell capacity or liquidate inventory as
the result of eliminating a production line. If the amount appears as a negative amount, then you actually made money on
the liquidation of capacity or inventory. EBIT: Earnings Before Interest and Taxes. Short Term Interest: Interest expense
based on last year's current debt, including short term debt, long term notes that have become due, and emergency
loans. Long Term Interest: Interest paid on outstanding bonds. Taxes: Income tax based upon a 35% tax rate. Profit
Sharing: Profits shared with employees under the labor contract. Net Profit: EBIT minus interest, taxes, and profit
sharing.
Annual Report
Other
EBIT
Short Term Interest
LongTerm Interest
Taxes
Profit Sharing
Net Profit
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Annual Report
Baldwin
Round: 0
Dec. 31, 2016
C59559
Balance Sheet
DEFINITIONS: Common Size: The common size column
simply represents each item as a percentage of total assets
for that year. Cash: Your endofyear cash position.
Accounts Receivable: Reflects the lag between delivery
and payment of your products. Inventories: The current
value of your inventory across all products. A zero indicates
your company stocked out. Unmet demand would, of course,
fall to your competitors. Plant & Equipment: The current
value of your plant. Accum Deprec: The total accumulated
depreciation from your plant. Accts Payable: What the
company currently owes suppliers for materials and
services. Current Debt: The debt the company is obligated
to pay during the next year of operations. It includes
emergency loans used to keep your company solvent should
you run out of cash during the year. Long Term Debt: The
company's long term debt is in the form of bonds, and this
represents the total value of your bonds. Common Stock:
The amount of capital invested by shareholders in the
company. Retained Earnings: The profits that the company
chose to keep instead of paying to shareholders as
dividends.
ASSETS
Cash
Accounts Receivable
Inventory
2016
Common
Size
22.0%
7.5%
7.3%
$31,960
$10,809
$10,603
Total Current Assets
$53,372
Plant & Equipment
Accumulated Depreciation
$142,900
($51,265)
Total Fixed Assets
Total Assets
2015
$36,749
$9,777
$7,845
36.8%
$54,371
98.5%
35.4%
$127,100
($41,738)
$91,635
63.2%
$85,362
$145,007
100.0%
$139,733
5.0%
20.2%
37.1%
$5,826
$22,161
$51,904
62.3%
$79,891
17.0%
20.7%
$24,690
$35,152
$54,648
37.7%
$59,842
$145,007
100.0%
$139,733
LIABILITIES & OWNERS' EQUITY
Accounts Payable
Current Debt
Long Term Debt
$7,283
$29,231
$53,845
Total Liabilities
Common Stock
Retained Earnings
$90,359
$24,690
$29,958
Total Equity
Total Liab. & O. Equity
Cash Flow Statement
The Cash Flow Statement examines what happened in the Cash Account during the
year. Cash injections appear as positive numbers and cash withdrawals as negative
numbers. The Cash Flow Statement is an excellent tool for diagnosing emergency loans.
When negative cash flows exceed positives, you are forced to seek emergency funding.
For example, if sales are bad and you find yourself carrying an abundance of excess
inventory, the report would show the increase in inventory as a huge negative cash flow.
Too much unexpected inventory could outstrip your inflows, exhaust your starting cash and
force you to beg for money to keep your company afloat.
Cash Flows from Operating Activities:
Net Income (Loss)
Depreciation
Extraordinary gains/losses/writeoffs
Accounts Payable
Inventory
Accounts Receivable
Net cash from operations
Cash Flows from Investing Activities:
Plant Improvements
Cash Flows from Financing Activities:
Dividends Paid
Sales of Common Stock
Purchase of Common Stock
Cash from long term debt
Retirement of long term debt
Change in current debt (net)
Net cash from financing activities
Net change in cash position
Closing cash position
Annual Report
2016
$7,459
$9,527
$0
$1,457
($2,758)
($1,032)
2015
$10,427
$8,473
$0
($794)
$773
($552)
$14,653
$18,327
($15,800)
($18,592)
($12,653)
$0
$0
$9,474
($7,533)
$7,070
($8,888)
$0
$0
$7,988
$0
($5,280)
($3,642)
($4,789)
$31,960
($6,180)
($6,445)
$36,749
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Annual Report
Baldwin
Round: 0
Dec. 31, 2016
C59559
2016 Income Statement
Baker
Bead
Bolt
Bold
Na
Na
Na
Na
Sales
$25,420
$31,746
$34,751
$39,592
$0
$0
$0
$0
2016
Total
$131,510
Common
Size
100.0%
Variable Costs:
Direct Labor
Direct Material
Inventory Carry
Total Variable
$5,410
$9,376
$319
$15,105
$7,092
$12,509
$409
$20,010
$9,487
$14,436
$340
$24,263
$10,570
$16,974
$205
$27,748
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$32,558
$53,295
$1,272
$87,126
24.8%
40.5%
1.0%
66.3%
Contribution Margin
$10,315
$11,736
$10,489
$11,844
$0
$0
$0
$0
$44,384
33.7%
Period Costs:
Depreciation
SG&A: R&D
Promotions
Sales
Admin
Total Period
$2,660
$958
$1,050
$1,000
$337
$6,004
$3,167
$979
$1,050
$800
$421
$6,416
$1,800
$936
$1,050
$600
$460
$4,846
$1,900
$896
$1,050
$600
$524
$4,971
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$9,527
$3,768
$4,200
$3,000
$1,742
$22,237
7.2%
2.9%
3.2%
2.3%
1.3%
16.9%
Net Margin
$4,311
$5,321
$5,642
$6,873
$0
$0
$0
$0
$22,147
16.8%
$474
$21,673
$3,245
$6,719
$4,099
$152
$7,459
0.4%
16.5%
2.5%
5.1%
3.1%
0.1%
5.7%
(Product Name:)
Definitions: Sales: Unit sales times list price. Direct Labor: Labor costs incurred to produce the product that was sold.
Inventory Carry Cost: the cost to carry unsold goods in inventory. Depreciation: Calculated on straightline 15year
depreciation of plant value. R&D Costs: R&D department expenditures for each product. Admin: Administration
overhead is estimated at 1.5% of sales. Promotions: The promotion budget for each product. Sales: The sales force
budget for each product. Other: Charges not included in other categories such as Fees, Write Offs, and TQM. The fees
include money paid to investment bankers and brokerage firms to issue new stocks or bonds plus consulting fees your
instructor might assess. Writeoffs include the loss you might experience when you sell capacity or liquidate inventory as
the result of eliminating a production line. If the amount appears as a negative amount, then you actually made money on
the liquidation of capacity or inventory. EBIT: Earnings Before Interest and Taxes. Short Term Interest: Interest expense
based on last year's current debt, including short term debt, long term notes that have become due, and emergency
loans. Long Term Interest: Interest paid on outstanding bonds. Taxes: Income tax based upon a 35% tax rate. Profit
Sharing: Profits shared with employees under the labor contract. Net Profit: EBIT minus interest, taxes, and profit
sharing.
Annual Report
Other
EBIT
Short Term Interest
LongTerm Interest
Taxes
Profit Sharing
Net Profit
PRINT
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Annual Report
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Chester
Round: 0
Dec. 31, 2016
C59559
Balance Sheet
DEFINITIONS: Common Size: The common size column
simply represents each item as a percentage of total assets
for that year. Cash: Your endofyear cash position.
Accounts Receivable: Reflects the lag between delivery
and payment of your products. Inventories: The current
value of your inventory across all products. A zero indicates
your company stocked out. Unmet demand would, of course,
fall to your competitors. Plant & Equipment: The current
value of your plant. Accum Deprec: The total accumulated
depreciation from your plant. Accts Payable: What the
company currently owes suppliers for materials and
services. Current Debt: The debt the company is obligated
to pay during the next year of operations. It includes
emergency loans used to keep your company solvent should
you run out of cash during the year. Long Term Debt: The
company's long term debt is in the form of bonds, and this
represents the total value of your bonds. Common Stock:
The amount of capital invested by shareholders in the
company. Retained Earnings: The profits that the company
chose to keep instead of paying to shareholders as
dividends.
ASSETS
Cash
Accounts Receivable
Inventory
$32,632
$9,773
$6,437
Total Current Assets
$48,842
Plant & Equipment
Accumulated Depreciation
$124,400
($47,289)
Total Fixed Assets
Total Assets
2016
Common
Size
25.9%
7.8%
5.1%
2015
$26,342
$8,812
$7,920
38.8%
$43,074
98.8%
37.5%
$97,758
($38,996)
$77,111
61.2%
$58,762
$125,952
100.0%
$101,836
4.6%
20.3%
32.8%
$5,189
$15,831
$31,615
57.7%
$52,635
11.4%
30.9%
$14,328
$34,873
$53,243
42.3%
$49,201
$125,952
100.0%
$101,836
LIABILITIES & OWNERS' EQUITY
Accounts Payable
Current Debt
Long Term Debt
$5,797
$25,558
$41,354
Total Liabilities
Common Stock
Retained Earnings
$72,709
$14,328
$38,915
Total Equity
Total Liab. & O. Equity
Cash Flow Statement
The Cash Flow Statement examines what happened in the Cash Account during the
year. Cash injections appear as positive numbers and cash withdrawals as negative
numbers. The Cash Flow Statement is an excellent tool for diagnosing emergency loans.
When negative cash flows exceed positives, you are forced to seek emergency funding.
For example, if sales are bad and you find yourself carrying an abundance of excess
inventory, the report would show the increase in inventory as a huge negative cash flow.
Too much unexpected inventory could outstrip your inflows, exhaust your starting cash and
force you to beg for money to keep your company afloat.
Cash Flows from Operating Activities:
Net Income (Loss)
Depreciation
Extraordinary gains/losses/writeoffs
Accounts Payable
Inventory
Accounts Receivable
Net cash from operations
Cash Flows from Investing Activities:
Plant Improvements
Cash Flows from Financing Activities:
Dividends Paid
Sales of Common Stock
Purchase of Common Stock
Cash from long term debt
Retirement of long term debt
Change in current debt (net)
Net cash from financing activities
Net change in cash position
Closing cash position
Annual Report
2016
$10,205
$8,293
$0
$608
$1,483
($961)
2015
$10,587
$6,517
($3)
$796
$1,744
($1,879)
$19,628
$17,762
($26,642)
($2,800)
($6,163)
$0
$0
$15,690
($5,951)
$9,728
($4,256)
$0
$0
$0
($1,580)
($6,017)
$13,304
$6,290
$32,632
($11,853)
$3,109
$26,342
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Annual Report
Chester
Round: 0
Dec. 31, 2016
C59559
2016 Income Statement
Sales
Cake
$34,598
Cedar
$41,476
Cid
$21,689
Coat
$21,136
Na
$0
Na
$0
Na
$0
Na
$0
2016
Total
$118,899
Common
Size
100.0%
Variable Costs:
Direct Labor
Direct Material
Inventory Carry
Total Variable
$4,874
$12,102
$26
$17,003
$10,609
$18,096
$26
$28,731
$4,401
$9,177
$375
$13,952
$4,326
$8,423
$346
$13,095
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$24,211
$47,798
$772
$72,781
20.4%
40.2%
0.6%
61.2%
Contribution Margin
$17,595
$12,745
$7,737
$8,041
$0
$0
$0
$0
$46,118
38.8%
$2,800
$1,000
$950
$1,000
$522
$6,272
$2,607
$928
$950
$1,000
$626
$6,110
$1,500
$988
$950
$600
$327
$4,365
$1,387
$857
$950
$1,300
$319
$4,813
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$8,293
$3,772
$3,800
$3,900
$1,794
$21,559
7.0%
3.2%
3.2%
3.3%
1.5%
18.1%
$11,323
$6,635
$3,372
$3,228
$0
$0
$0
$0
$24,559
20.7%
$784
$23,774
$2,684
$5,070
$5,607
$208
$10,205
0.7%
20.0%
2.3%
4.3%
4.7%
0.2%
8.6%
(Product Name:)
Period Costs:
Depreciation
SG&A: R&D
Promotions
Sales
Admin
Total Period
Net Margin
Definitions: Sales: Unit sales times list price. Direct Labor: Labor costs incurred to produce the product that was sold.
Inventory Carry Cost: the cost to carry unsold goods in inventory. Depreciation: Calculated on straightline 15year
depreciation of plant value. R&D Costs: R&D department expenditures for each product. Admin: Administration
overhead is estimated at 1.5% of sales. Promotions: The promotion budget for each product. Sales: The sales force
budget for each product. Other: Charges not included in other categories such as Fees, Write Offs, and TQM. The fees
include money paid to investment bankers and brokerage firms to issue new stocks or bonds plus consulting fees your
instructor might assess. Writeoffs include the loss you might experience when you sell capacity or liquidate inventory as
the result of eliminating a production line. If the amount appears as a negative amount, then you actually made money on
the liquidation of capacity or inventory. EBIT: Earnings Before Interest and Taxes. Short Term Interest: Interest expense
based on last year's current debt, including short term debt, long term notes that have become due, and emergency
loans. Long Term Interest: Interest paid on outstanding bonds. Taxes: Income tax based upon a 35% tax rate. Profit
Sharing: Profits shared with employees under the labor contract. Net Profit: EBIT minus interest, taxes, and profit
sharing.
Annual Report
Other
EBIT
Short Term Interest
LongTerm Interest
Taxes
Profit Sharing
Net Profit
PRINT
Page 2
Annual Report
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Annual Report
Digby
Round: 0
Dec. 31, 2016
C59559
Balance Sheet
DEFINITIONS: Common Size: The common size column
simply represents each item as a percentage of total assets
for that year. Cash: Your endofyear cash position.
Accounts Receivable: Reflects the lag between delivery
and payment of your products. Inventories: The current
value of your inventory across all products. A zero indicates
your company stocked out. Unmet demand would, of course,
fall to your competitors. Plant & Equipment: The current
value of your plant. Accum Deprec: The total accumulated
depreciation from your plant. Accts Payable: What the
company currently owes suppliers for materials and
services. Current Debt: The debt the company is obligated
to pay during the next year of operations. It includes
emergency loans used to keep your company solvent should
you run out of cash during the year. Long Term Debt: The
company's long term debt is in the form of bonds, and this
represents the total value of your bonds. Common Stock:
The amount of capital invested by shareholders in the
company. Retained Earnings: The profits that the company
chose to keep instead of paying to shareholders as
dividends.
ASSETS
Cash
Accounts Receivable
Inventory
$19,378
$9,824
$14,997
Total Current Assets
$44,199
Plant & Equipment
Accumulated Depreciation
$84,380
($35,023)
2016
Common
Size
20.7%
10.5%
16.0%
2015
$9,156
$8,048
$15,246
47.2%
$32,450
90.2%
37.4%
$77,880
($29,397)
Total Fixed Assets
$49,357
52.8%
$48,483
Total Assets
$93,556
100.0%
$80,932
6.8%
19.6%
20.9%
$5,452
$10,691
$20,061
47.2%
$36,204
9.7%
43.0%
$9,494
$35,234
LIABILITIES & OWNERS' EQUITY
Accounts Payable
Current Debt
Long Term Debt
$6,382
$18,303
$19,512
Total Liabilities
Common Stock
Retained Earnings
$44,197
$9,091
$40,269
Total Equity
$49,360
52.8%
$44,728
Total Liab. & O. Equity
$93,556
100.0%
$80,932
Cash Flow Statement
The Cash Flow Statement examines what happened in the Cash Account during the
year. Cash injections appear as positive numbers and cash withdrawals as negative
numbers. The Cash Flow Statement is an excellent tool for diagnosing emergency loans.
When negative cash flows exceed positives, you are forced to seek emergency funding.
For example, if sales are bad and you find yourself carrying an abundance of excess
inventory, the report would show the increase in inventory as a huge negative cash flow.
Too much unexpected inventory could outstrip your inflows, exhaust your starting cash and
force you to beg for money to keep your company afloat.
Cash Flows from Operating Activities:
Net Income (Loss)
Depreciation
Extraordinary gains/losses/writeoffs
Accounts Payable
Inventory
Accounts Receivable
Net cash from operations
Cash Flows from Investing Activities:
Plant Improvements
Cash Flows from Financing Activities:
Dividends Paid
Sales of Common Stock
Purchase of Common Stock
Cash from long term debt
Retirement of long term debt
Change in current debt (net)
Net cash from financing activities
Net change in cash position
Closing cash position
Annual Report
2016
$11,054
$5,625
$0
$930
$249
($1,776)
2015
$7,859
$5,192
$0
($351)
($3,818)
$470
$16,082
$9,352
($6,500)
($12,220)
($4,520)
$0
($1,902)
$5,786
($6,335)
$7,612
($4,034)
$0
($1,157)
$2,426
$0
$731
$641
$10,223
$19,378
($2,034)
($4,902)
$9,156
Page 1
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Annual Report
Digby
Round: 0
Dec. 31, 2016
C59559
2016 Income Statement
Sales
Daze
$33,798
Dell
$16,537
Dixie
$35,490
Dot
$33,696
Na
$0
Na
$0
Na
$0
Na
$0
2016
Total
$119,521
Common
Size
100.0%
Variable Costs:
Direct Labor
Direct Material
Inventory Carry
Total Variable
$10,426
$14,542
$241
$25,210
$3,352
$6,083
$388
$9,822
$8,268
$14,547
$614
$23,429
$6,999
$13,678
$556
$21,233
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$29,044
$48,851
$1,800
$79,695
24.3%
40.9%
1.5%
66.7%
Contribution Margin
$8,589
$6,714
$12,060
$12,463
$0
$0
$0
$0
$39,826
33.3%
Period Costs:
Depreciation
SG&A: R&D
Promotions
Sales
Admin
Total Period
$1,292
$876
$1,100
$400
$262
$3,930
$1,213
$963
$1,100
$400
$128
$3,804
$1,473
$988
$1,100
$1,200
$276
$5,037
$1,647
$939
$1,100
$1,200
$262
$5,147
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$5,625
$3,765
$4,400
$3,200
$928
$17,919
4.7%
3.2%
3.7%
2.7%
0.8%
15.0%
Net Margin
$4,658
$2,910
$7,024
$7,316
$0
$0
$0
$0
$21,907
18.3%
$318
$21,590
$1,794
$2,443
$6,074
$226
$11,054
0.3%
18.1%
1.5%
2.0%
5.1%
0.2%
9.2%
(Product Name:)
Definitions: Sales: Unit sales times list price. Direct Labor: Labor costs incurred to produce the product that was sold.
Inventory Carry Cost: the cost to carry unsold goods in inventory. Depreciation: Calculated on straightline 15year
depreciation of plant value. R&D Costs: R&D department expenditures for each product. Admin: Administration
overhead is estimated at 1.5% of sales. Promotions: The promotion budget for each product. Sales: The sales force
budget for each product. Other: Charges not included in other categories such as Fees, Write Offs, and TQM. The fees
include money paid to investment bankers and brokerage firms to issue new stocks or bonds plus consulting fees your
instructor might assess. Writeoffs include the loss you might experience when you sell capacity or liquidate inventory as
the result of eliminating a production line. If the amount appears as a negative amount, then you actually made money on
the liquidation of capacity or inventory. EBIT: Earnings Before Interest and Taxes. Short Term Interest: Interest expense
based on last year's current debt, including short term debt, long term notes that have become due, and emergency
loans. Long Term Interest: Interest paid on outstanding bonds. Taxes: Income tax based upon a 35% tax rate. Profit
Sharing: Profits shared with employees under the labor contract. Net Profit: EBIT minus interest, taxes, and profit
sharing.
Annual Report
Other
EBIT
Short Term Interest
LongTerm Interest
Taxes
Profit Sharing
Net Profit
Page 2
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