Unformatted Attachment Preview
5/12/2017
Page 1 Front Page
Page 2 Stocks & Bonds
Page 3 Financial Summary
Page 4 Production Analysis
Annual Report Andrews
COMPXM® INQUIRER
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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COMPXM® INQUIRER
Top
"
Round: 2
Dec. 31, 2018
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 %
COMPXM® INQUIRER
Andrews
12.6%
1.32
16.6%
1.4
23.1%
$0
$180,420,457
$39,051,833
$22,710,490
$27,855,077
8.3%
37.1%
Baldwin
1.9%
0.70
1.4%
2.9
4.0%
$0
$153,871,702
$12,818,347
($2,999,444)
$3,514,593
9.0%
32.6%
Chester
0.4%
0.69
0.2%
2.6
0.6%
$0
$140,691,056
$15,630,302
$495,934
$5,404,423
12.0%
34.4%
Digby
8.5%
1.21
10.3%
1.9
20.1%
$0
$164,316,715
$28,530,325
$14,044,190
$25,736,508
7.4%
34.2%
Page 1
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Stocks & Bonds
Round: 2
Rosemary Kawam
December 31 , 2018
Stock Market Summary
Company
Andrews
Baldwin
Chester
Digby
Close
$86.89
$27.12
$35.51
$74.09
Change
$15.23
($13.37)
($10.98)
$9.87
Shares
2,031,751
2,975,834
2,625,735
1,932,553
MarketCap ($M)
$177
$81
$93
$143
Book Value
$48.43
$25.20
$30.58
$36.11
EPS
$11.18
($1.01)
$0.19
$7.27
Dividend
$0.00
$0.00
$0.00
$0.00
Yield
0.0%
0.0%
0.0%
0.0%
P/E
7.8
26.9
187.0
10.2
Bond Market Summary
Company
Andrews
Baldwin
Chester
Digby
Series#
Face
Yield
Close$
S&P
11.2S2023
11.9S2024
11.4S2027
$8,837,000
$7,072,000
$5,888,000
11.0%
11.3%
10.9%
102.24
105.56
104.50
AA
AA
AA
11.3S2023
12.5S2024
12.5S2025
12.5S2026
13.4S2027
13.9S2028
$10,417,600
$14,665,611
$7,987,653
$9,474,381
$14,417,355
$34,603,544
12.5%
13.4%
13.5%
13.6%
13.9%
14.1%
90.09
93.42
92.75
92.17
96.07
98.45
C
C
C
C
C
C
11.2S2023
12.4S2024
11.9S2026
13.0S2027
13.6S2028
$8,607,404
$5,756,951
$15,689,911
$17,785,485
$35,202,086
12.3%
13.1%
13.1%
13.5%
13.7%
91.03
94.53
91.13
96.01
98.95
CC
CC
CC
CC
CC
11.1S2025
11.2S2026
12.0S2027
12.2S2028
$2,425,572
$5,785,949
$1,278,536
$18,482,554
11.9%
12.0%
12.4%
12.5%
93.28
93.19
96.88
97.79
B
B
B
B
Next Year's Prime Rate 8.50%
COMPXM® INQUIRER
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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: 2
December 31, 2018
Rosemary Kawam
Andrews
Baldwin
Chester
Digby
$22,710
($2,999)
$496
$14,044
$6,916
($1,148)
$15,567
$0
$13,251
$0
$8,117
$0
($258)
$20,721
($3,428)
$45,513
($1,338)
$6,028
$832
$18,089
$500
$2,103
($1,418)
$14,932
$1,074
($4,908)
($1,264)
$17,064
($3,244)
($55,944)
($53,860)
($27,800)
$0
$0
($4,000)
$0
($2,000)
$0
$0
$0
$0
$13,841
$0
$34,604
$0
($25,182)
$32,683
$0
$0
$17,439
$0
$35,202
$0
($21,757)
$23,185
$0
$0
$3,299
$0
$18,483
$0
($14,271)
$17,935
$0
Net cash from financing activities
($6,000)
$55,946
$54,069
$25,445
Net change in cash position
$36,269
$18,091
$15,141
$14,709
Balance Sheet Survey
Cash
Accounts Receivable
Inventory
Total Current Assets
Andrews
$63,070
$14,829
$10,300
$88,199
Baldwin
$47,118
$12,647
$3,930
$63,695
Chester
$35,639
$11,564
$9,215
$56,417
Digby
$31,624
$13,505
$18,620
$63,749
Plant and equipment
Accumulated Depreciation
Total Fixed Assets
$103,736
($54,872)
$48,864
$233,504
($78,669)
$154,835
$219,160
($70,426)
$148,734
$121,760
($49,404)
$72,356
Total Assets
$137,063
$218,529
$205,151
$136,105
Accounts Payable
Current Debt
Long Term Debt
Total Liabilities
$7,522
$9,344
$21,797
$38,663
$7,994
$43,983
$91,566
$143,544
$7,318
$34,485
$83,042
$124,845
$9,113
$29,235
$27,973
$66,320
Common Stock
Retained Earnings
Total Equity
$14,760
$83,639
$98,399
$41,513
$33,473
$74,986
$35,987
$44,319
$80,306
$12,103
$57,682
$69,785
Total Liabilities & Owners' Equity
$137,063
$218,529
$205,151
$136,105
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
$180,420
$113,476
$6,916
$15,035
$5,942
$39,052
$3,400
$12,478
$463
$22,710
Baldwin
$153,872
$103,761
$15,567
$13,803
$7,922
$12,818
$17,433
($1,615)
$0
($2,999)
Chester
$140,691
$92,246
$13,251
$16,932
$2,632
$15,630
$14,852
$272
$10
$496
Digby
$164,317
$108,198
$8,117
$12,132
$7,339
$28,530
$6,483
$7,717
$287
$14,044
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
COMPXM® INQUIRER
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Production Analysis
Round: 2
December 31, 2018
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
1,679
1,184
1,261
1,256
340
0
142
0
7/26/2018
9/7/2018
5/29/2018
10/3/2018
1.6
1.4
1.5
2.2
22000
24000
26000
20000
9.2
11.1
13.0
6.6
10.8
6.3
9.0
13.2
$31.00
$38.75
$41.00
$24.50
$11.06
$14.46
$14.66
$8.33
$8.79
$9.00
$9.03
$7.34
34%
39%
39%
37%
24%
33%
34%
24%
5.5
5.5
5.5
6.5
1,200
728
714
930
123%
131%
133%
123%
Baker
Bead
Bolt
Bold
Thrift
Thrift
Core
Core
2,079
2,594
1,402
1,575
0
26
129
97
4/11/2018
4/11/2018
12/16/2018
12/18/2018
2.7
2.6
1.1
1.1
17000
17000
18000
20000
6.8
7.0
9.9
10.6
13.2
13.0
9.5
10.0
$17.00
$17.00
$25.00
$25.00
$7.76
$7.94
$11.07
$11.75
$3.95
$3.95
$4.51
$4.35
31%
30%
36%
34%
100%
100%
29%
16%
9.0
9.0
8.0
8.0
1,595
1,795
1,099
1,299
198%
198%
127%
115%
Cake
Cedar
Cid
Coat
Cure
Camp
Thrift
Core
Nano
Elite
Core
1,487
2,170
966
764
743
0
198
49
143
193
0
0
12/20/2019
12/7/2017
12/17/2018
12/18/2018
4/1/2018
2/10/2019
3.5
2.1
1.0
1.0
0.8
0.0
14000
16000
18000
20000
16000
0
6.0
8.4
11.1
13.9
9.0
0.0
14.0
11.6
6.5
8.7
11.0
0.0
$18.00
$20.00
$30.00
$34.00
$21.00
$0.00
$6.26
$9.01
$13.17
$14.05
$9.54
$0.00
$2.43
$5.37
$6.30
$7.03
$5.81
$0.00
49%
26%
35%
38%
26%
0%
8%
43%
19%
0%
100%
0%
9.5
8.0
6.0
6.0
7.0
7.0
1,250
1,550
850
800
1,040
600
107%
142%
118%
99%
149%
0%
Daze
Dell
Dixie
Dot
Nano
Elite
Nano
Elite
1,494
782
1,190
1,156
90
196
248
272
12/3/2018
1/4/2018
9/19/2018
8/17/2018
1.3
2.4
1.2
1.2
23000
25000
23000
25000
11.0
14.2
12.1
14.0
7.0
8.5
5.8
8.0
$32.00
$35.00
$37.00
$39.00
$13.96
$15.32
$14.96
$15.41
$9.33
$8.33
$7.87
$7.59
30%
29%
37%
39%
100%
29%
41%
26%
6.0
6.5
6.0
6.0
900
850
1,000
1,100
198%
127%
140%
125%
COMPXM® INQUIRER
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Thrift Market Segment Analysis
Total Industry Unit Demand
Actual Industry Unit Sales
Segment % of Total Industry
Rosemary Kawam
Thrift Statistics
6,285
6,285
26.4%
Next Year's Segment Growth Rate
11.0%
Thrift Customer Buying Criteria
1.
2.
3.
4.
Expectations
$14.00 26.00
MTBF 1400020000
Pfmn 6.5 Size 13.5
Ideal Age = 3.0
Price
Reliability
Ideal Position
Age
Round: 2
December 31, 2018
Importance
55%
20%
15%
10%
Perceptual Map for Thrift Segment
Top Products in Thrift Segment
Name
Bead
Baker
Cake
Adam
Cedar
Cure
Aft
Market
Share
31%
25%
20%
15%
8%
1%
0%
Units Sold
to Seg
1,930
1,596
1,288
941
472
32
26
COMPXM® INQUIRER
Revision
Date
Stock Out
4/11/2018
4/11/2018
YES
12/20/2019
10/3/2018
YES
12/7/2017
4/1/2018
YES
7/26/2018
Pfmn
Coord
7.0
6.8
6.0
6.6
8.4
9.0
9.2
Size
Coord
13.0
13.2
14.0
13.2
11.6
11.0
10.8
List
Price
$17.00
$17.00
$18.00
$24.50
$20.00
$21.00
$31.00
MTBF
17000
17000
14000
20000
16000
16000
22000
Age
Dec.31
2.64
2.74
3.48
2.16
2.11
0.75
1.58
Promo Cust. Aware
Budget
ness
$1,200
74%
$1,200
73%
$1,050
61%
$1,300
87%
$1,050
61%
$1,050
48%
$1,300
87%
Sales Cust. Access Dec. Cust.
Budget
ibility
Survey
$1,100
67%
42
$1,100
67%
44
$1,000
66%
26
$1,700
69%
27
$1,000
66%
14
$900
66%
3
$1,200
69%
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
8,078
8,078
34.0%
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 9.2 Size 10.8
Price
Age
Reliability
Ideal Position
Round: 2
December 31, 2018
Importance
46%
20%
18%
16%
Perceptual Map for Core Segment
Top Products in Core Segment
Name
Cedar
Bold
Bolt
Aft
Cure
Bead
Baker
Adam
Daze
Cake
Market
Share
21%
17%
15%
15%
9%
8%
6%
4%
3%
2%
Units Sold
to Seg
1,697
1,373
1,216
1,214
710
664
483
315
205
199
COMPXM® INQUIRER
Revision
Date
Stock Out
12/7/2017
12/18/2018
12/16/2018
7/26/2018
4/1/2018
YES
4/11/2018
4/11/2018
YES
10/3/2018
YES
12/3/2018
12/20/2019
Pfmn
Coord
8.4
10.6
9.9
9.2
9.0
7.0
6.8
6.6
11.0
6.0
Size
Coord
11.6
10.0
9.5
10.8
11.0
13.0
13.2
13.2
7.0
14.0
List
Price
$20.00
$25.00
$25.00
$31.00
$21.00
$17.00
$17.00
$24.50
$32.00
$18.00
MTBF
16000
20000
18000
22000
16000
17000
17000
20000
23000
14000
Age
Dec.31
2.11
1.10
1.09
1.58
0.75
2.64
2.74
2.16
1.35
3.48
Promo Cust. Aware
Budget
ness
$1,050
61%
$1,200
73%
$1,200
73%
$1,300
87%
$1,050
48%
$1,200
74%
$1,200
73%
$1,300
87%
$1,300
82%
$1,050
61%
Sales Cust. Access Dec. Cust.
Budget
ibility
Survey
$1,000
65%
38
$900
70%
30
$900
70%
26
$1,200
59%
31
$900
65%
33
$1,100
70%
18
$1,100
70%
14
$1,700
59%
24
$900
17%
0
$1,000
65%
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
4,741
4,741
19.9%
Next Year's Segment Growth Rate
14.0%
Nano Customer Buying Criteria
1.
2.
3.
4.
Expectations
Pfmn 11.1 Size 6.3
$28.00 40.00
Ideal Age = 1.0
MTBF 1800024000
Ideal Position
Price
Age
Reliability
Round: 2
December 31, 2018
Importance
35%
27%
20%
18%
Perceptual Map for Nano Segment
Top Products in Nano Segment
Name
Dixie
Able
Daze
Cid
Aft
Acre
Bolt
Coat
Bold
Dot
Market
Share
22%
21%
19%
17%
4%
4%
3%
3%
3%
3%
Units Sold
to Seg
1,034
1,003
904
792
212
194
160
157
150
136
COMPXM® INQUIRER
Revision
Date
Stock Out
9/19/2018
9/7/2018
YES
12/3/2018
12/17/2018
7/26/2018
5/29/2018
12/16/2018
12/18/2018
12/18/2018
8/17/2018
Pfmn
Coord
12.1
11.1
11.0
11.1
9.2
13.0
9.9
13.9
10.6
14.0
Size
Coord
5.8
6.3
7.0
6.5
10.8
9.0
9.5
8.7
10.0
8.0
List
Price
$37.00
$38.75
$32.00
$30.00
$31.00
$41.00
$25.00
$34.00
$25.00
$39.00
MTBF
23000
24000
23000
18000
22000
26000
18000
20000
20000
25000
Age
Dec.31
1.20
1.36
1.35
1.04
1.58
1.50
1.09
1.05
1.10
1.24
Promo Cust. Aware
Budget
ness
$1,300
82%
$1,300
86%
$1,300
82%
$1,050
61%
$1,300
87%
$1,300
86%
$1,200
73%
$1,050
61%
$1,200
73%
$1,300
81%
Sales Cust. Access Dec. Cust.
Budget
ibility
Survey
$800
85%
45
$1,300
69%
53
$900
85%
64
$900
65%
41
$1,200
69%
8
$1,100
69%
10
$900
24%
8
$1,500
65%
2
$900
24%
9
$800
85%
4
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Elite Market Segment Analysis
Total Industry Unit Demand
Actual Industry Unit Sales
Segment % of Total Industry
Rosemary Kawam
Elite Statistics
4,678
4,678
19.7%
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 13.7 Size 8.9
MTBF 2000026000
Age
Price
Ideal Position
Reliability
Round: 2
December 31, 2018
Importance
34%
24%
22%
20%
Perceptual Map for Elite Segment
Top Products in Elite Segment
Name
Acre
Dot
Dell
Coat
Daze
Aft
Able
Cid
Dixie
Bold
Bolt
Market
Share
23%
22%
17%
13%
8%
5%
4%
4%
3%
1%
1%
Units Sold
to Seg
1,067
1,020
782
608
385
227
182
173
157
51
26
COMPXM® INQUIRER
Revision
Date
Stock Out
5/29/2018
8/17/2018
1/4/2018
12/18/2018
12/3/2018
7/26/2018
9/7/2018
YES
12/17/2018
9/19/2018
12/18/2018
12/16/2018
Pfmn
Coord
13.0
14.0
14.2
13.9
11.0
9.2
11.1
11.1
12.1
10.6
9.9
Size
Coord
9.0
8.0
8.5
8.7
7.0
10.8
6.3
6.5
5.8
10.0
9.5
List
Price
$41.00
$39.00
$35.00
$34.00
$32.00
$31.00
$38.75
$30.00
$37.00
$25.00
$25.00
MTBF
26000
25000
25000
20000
23000
22000
24000
18000
23000
20000
18000
Age
Dec.31
1.50
1.24
2.45
1.05
1.35
1.58
1.36
1.04
1.20
1.10
1.09
Promo Cust. Aware
Budget
ness
$1,300
86%
$1,300
81%
$1,300
82%
$1,050
61%
$1,300
82%
$1,300
87%
$1,300
86%
$1,050
61%
$1,300
82%
$1,200
73%
$1,200
73%
Sales Cust. Access Dec. Cust.
Budget
ibility
Survey
$1,100
74%
39
$800
87%
41
$900
87%
36
$1,500
60%
30
$900
87%
18
$1,200
74%
7
$1,300
74%
4
$900
60%
4
$800
87%
1
$900
11%
3
$900
11%
1
Page 8
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9/21
5/12/2017
COMPXM® INQUIRER
Top
Market Share Report
Actual Market Share in Units
Potential Market Share in Units
Thrift
Core
Nano
Elite
Total
6,285
8,078
4,741
4,678
23,782
26.4%
34.0%
19.9%
19.7%
100.0%
0.4%
15.0%
15.0%
15.4%
3.9%
18.9%
4.5%
21.1%
4.1%
4.8%
3.9%
22.8%
29.7%
31.6%
7.1%
5.0%
5.3%
5.3%
22.6%
Aft
Able
Acre
Adam
Total
Baker
Bead
Bolt
Bold
Total
25.4%
30.7%
56.1%
6.0%
8.2%
15.1%
17.0%
46.3%
0.6%
1.1%
1.7%
8.7%
10.9%
5.9%
6.6%
32.2%
Cake
Cedar
Cid
Coat
Cure
Total
20.5%
7.5%
2.5%
21.0%
0.5%
28.5%
8.8%
32.3%
Industry Unit
Sales
% of Market
Aft
Able
Acre
Adam
Total
Daze
Dell
Dixie
Dot
Total
COMPXM® INQUIRER
Round: 2
December 31, 2018
Rosemary Kawam
3.4%
3.2%
6.5%
16.7%
3.3%
3.7%
13.0%
20.0%
16.7%
6.3%
9.1%
4.1%
3.2%
3.1%
25.8%
2.5%
19.1%
2.5%
21.8%
2.9%
43.7%
8.2%
16.7%
3.4%
21.8%
50.1%
6.3%
3.3%
5.0%
4.9%
19.4%
Thrift
Core
Nano
Elite
Total
6,285
8,078
4,741
4,678
23,782
26.4%
34.0%
19.9%
19.7%
100.0%
0.4%
14.1%
17.7%
18.1%
5.3%
19.4%
4.4%
22.6%
4.0%
4.8%
4.0%
22.8%
30.9%
31.6%
6.7%
5.3%
5.3%
6.5%
23.8%
Baker
Bead
Bolt
Bold
Total
28.4%
27.7%
56.1%
6.8%
7.7%
14.1%
16.0%
44.6%
3.3%
3.1%
6.4%
0.6%
1.1%
1.7%
9.8%
9.9%
5.6%
6.3%
31.6%
Cake
Cedar
Cid
Coat
Cure
Total
18.5%
6.7%
2.4%
19.8%
0.7%
25.9%
11.5%
33.6%
16.4%
3.2%
3.7%
13.0%
Daze
Dell
Dixie
Dot
Total
Units
Demanded
% of Market
19.6%
16.7%
5.7%
8.5%
4.0%
3.2%
4.1%
25.5%
2.4%
18.8%
2.4%
21.4%
2.8%
43.0%
8.2%
16.7%
3.4%
21.8%
50.0%
6.2%
3.3%
4.9%
4.8%
19.2%
Page 9
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10/21
5/12/2017
COMPXM® INQUIRER
Top
Perceptual Map
Round: 2
December 31, 2018
Rosemary Kawam
Perceptual Map for All Segments
Andrews
Name
Aft
Able
Acre
Adam
Pfmn
9.2
11.1
13.0
6.6
Name
Daze
Dell
Dixie
Dot
Pfmn
11.0
14.2
12.1
14.0
Size
10.8
6.3
9.0
13.2
Baldwin
Revised
7/26/2018
9/7/2018
5/29/2018
10/3/2018
Name
Baker
Bead
Bolt
Bold
Pfmn
6.8
7.0
9.9
10.6
Size
13.2
13.0
9.5
10.0
Chester
Revised
4/11/2018
4/11/2018
12/16/2018
12/18/2018
Name
Cake
Cedar
Cid
Coat
Cure
Pfmn
6.0
8.4
11.1
13.9
9.0
Size
14.0
11.6
6.5
8.7
11.0
Revised
12/20/2019
12/7/2017
12/17/2018
12/18/2018
4/1/2018
Digby
COMPXM® INQUIRER
Size
7.0
8.5
5.8
8.0
Revised
12/3/2018
1/4/2018
9/19/2018
8/17/2018
Page 10
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11/21
5/12/2017
COMPXM® INQUIRER
Top
HR/TQM Report
Rosemary Kawam
Round: 2
December 31, 2018
HUMAN RESOURCES SUMMARY
Andrews
Baldwin
Chester
Digby
Needed Complement
621
452
493
602
Complement
621
452
493
602
1st Shift Complement
486
289
389
403
2nd Shift Complement
135
162
104
198
Overtime%
0.0%
0.0%
0.0%
0.0%
Turnover Rate
New Employees
7.0%
43
8.0%
36
6.3%
68
10.0%
78
28
$1,000
194
$2,500
0
$5,000
0
$0
80
105.8%
40
113.5%
80
124.3%
0
100.0%
Recruiting Cost
$86
$126
$409
$78
Separation Cost
Training Cost
$140
$994
$968
$361
$0
$789
$0
$0
Total HR Admin Cost
$1,220
$1,456
$1,198
$78
Labor Contract Next Year
Wages
Separated Employees
Recruiting Spend
Training Hours
Productivity Index
$28.15
$28.15
$28.15
$28.15
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
COMPXM® INQUIRER
Andrews
Baldwin
Chester
Digby
$500
$500
$500
$1,500
$500
$1,500
$1,250
$1,250
$0
$1,500
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$1,250
$1,250
$1,250
$0
$500
$500
$500
$500
$7,000
$0
$0
$750
$750
$5,500
$0
$0
$0
$0
$0
$0
$0
$1,250
$1,250
$6,250
4.05%
4.01%
19.24%
30.99%
11.19%
1.40%
0.33%
0.00%
3.25%
1.16%
0.00%
0.00%
0.00%
0.00%
0.00%
2.92%
11.25%
32.13%
0.00%
4.56%
Page 11
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12/21
5/12/2017
COMPXM® INQUIRER
PRINT
Annual Report
http://ww2.capsim.com/cgibin/CpCGIReports2011.exe?XM=1&studentkey=1465590&simid=C59559&Round=6&Report=CapCourier|AnnReport#
13/21
5/12/2017
COMPXM® INQUIRER
Top
Annual Report
Andrews
Round: 2
Dec. 31, 2018
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
2018
Common
Size
46.0%
10.8%
7.5%
$63,070
$14,829
$10,300
Total Current Assets
$88,199
Plant & Equipment
Accumulated Depreciation
$103,736
($54,872)
Total Fixed Assets
Total Assets
2017
$26,801
$11,401
$31,021
64.3%
$69,223
75.7%
40.0%
$102,592
($51,249)
$48,864
35.7%
$51,343
$137,063
100.0%
$120,566
5.5%
6.8%
15.9%
$7,780
$0
$33,097
28.2%
$40,877
10.8%
61.0%
$15,540
$64,149
$98,399
71.8%
$79,689
$137,063
100.0%
$120,566
LIABILITIES & OWNERS' EQUITY
Accounts Payable
Current Debt
Long Term Debt
$7,522
$9,344
$21,797
Total Liabilities
Common Stock
Retained Earnings
$38,663
$14,760
$83,639
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
2018
$22,710
$6,916
($1,148)
($258)
$20,721
($3,428)
2017
$5,145
$6,839
$0
($1,736)
($4,872)
$2,021
$45,513
$7,396
($3,244)
($5,768)
$0
$0
($4,000)
$0
($11,344)
$9,344
$0
$3,460
$0
$5,888
$0
($15,717)
($6,000)
$36,269
$63,070
($6,369)
($4,741)
$26,801
Page 1
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14/21
5/12/2017
COMPXM® INQUIRER
Top
Annual Report
Andrews
Round: 2
Dec. 31, 2018
C59559
2018 Income Statement
Sales
Aft
$52,051
Able
$45,888
Acre
$51,707
Adam
$30,775
Na
$0
Na
$0
Na
$0
Na
$0
2018
Total
$180,420
Common
Size
100.0%
Variable Costs:
Direct Labor
Direct Material
Inventory Carry
Total Variable
$14,933
$18,517
$814
$34,264
$10,968
$17,152
$0
$28,120
$12,131
$19,213
$422
$31,766
$9,267
$10,059
$0
$19,326
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$47,300
$64,941
$1,236
$113,476
26.2%
36.0%
0.7%
62.9%
Contribution Margin
$17,787
$17,768
$19,941
$11,449
$0
$0
$0
$0
$66,944
37.1%
$2,240
$573
$1,300
$1,200
$603
$5,916
$1,359
$692
$1,300
$1,300
$532
$5,183
$1,333
$412
$1,300
$1,100
$599
$4,745
$1,984
$766
$1,300
$1,700
$357
$6,106
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$6,916
$2,443
$5,200
$5,300
$2,092
$21,951
3.8%
1.4%
2.9%
2.9%
1.2%
12.2%
$11,870
$12,585
$15,196
$5,342
$0
$0
$0
$0
$44,994
24.9%
$5,942
$39,052
$897
$2,503
$12,478
$463
$22,710
3.3%
21.6%
0.5%
1.4%
6.9%
0.3%
12.6%
(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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15/21
5/12/2017
COMPXM® INQUIRER
Top
Annual Report
Baldwin
Round: 2
Dec. 31, 2018
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
2018
Common
Size
21.6%
5.8%
1.8%
$47,118
$12,647
$3,930
Total Current Assets
$63,695
Plant & Equipment
Accumulated Depreciation
$233,504
($78,669)
2017
$29,026
$13,479
$9,958
29.1%
$52,463
106.9%
36.0%
$177,560
($63,102)
Total Fixed Assets
$154,835
70.9%
$114,458
Total Assets
$218,529
100.0%
$166,920
3.7%
20.1%
41.9%
$9,332
$25,182
$68,263
65.7%
$102,777
19.0%
15.3%
$27,672
$36,472
$74,986
34.3%
$64,144
$218,529
100.0%
$166,920
LIABILITIES & OWNERS' EQUITY
Accounts Payable
Current Debt
Long Term Debt
$7,994
$43,983
$91,566
Total Liabilities
Common Stock
Retained Earnings
$143,543
$41,513
$33,473
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
2018
($2,999)
$15,567
$0
($1,338)
$6,028
$832
2017
$6,514
$11,837
$0
$2,049
$645
($2,669)
$18,089
$18,376
($55,944)
($34,660)
$0
$13,841
$0
$34,604
($11,300)
$18,802
$0
$2,982
$0
$14,417
$0
($4,049)
$55,946
$18,091
$47,118
$13,351
($2,934)
$29,026
Page 1
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16/21
5/12/2017
COMPXM® INQUIRER
Top
Annual Report
Baldwin
Round: 2
Dec. 31, 2018
C59559
2018 Income Statement
Baker
Bead
Bolt
Bold
Na
Na
Na
Na
Sales
$35,349
$44,090
$35,061
$39,372
$0
$0
$0
$0
2018
Total
$153,872
Common
Size
100.0%
Variable Costs:
Direct Labor
Direct Material
Inventory Carry
Total Variable
$8,210
$16,231
$0
$24,441
$10,327
$20,724
$38
$31,088
$6,803
$15,247
$243
$22,293
$7,532
$18,216
$190
$25,939
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$32,873
$70,417
$472
$103,761
21.4%
45.8%
0.3%
67.4%
Contribution Margin
$10,907
$13,002
$12,768
$13,433
$0
$0
$0
$0
$50,110
32.6%
Period Costs:
Depreciation
SG&A: R&D
Promotions
Sales
Admin
Total Period
$4,466
$279
$1,200
$1,100
$574
$7,619
$5,026
$279
$1,200
$1,100
$716
$8,321
$2,784
$970
$1,200
$900
$569
$6,424
$3,291
$976
$1,200
$900
$639
$7,006
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$15,567
$2,505
$4,800
$4,000
$2,498
$29,370
10.1%
1.6%
3.1%
2.6%
1.6%
19.1%
Net Margin
$3,289
$4,681
$6,344
$6,427
$0
$0
$0
$0
$20,741
13.5%
$7,922
$12,818
$5,498
$11,935
($1,615)
$0
($2,999)
5.1%
8.3%
3.6%
7.8%
1.0%
0.0%
1.9%
(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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COMPXM® INQUIRER
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Annual Report
Chester
Round: 2
Dec. 31, 2018
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
2018
Common
Size
17.4%
5.6%
4.5%
$35,639
$11,564
$9,215
Total Current Assets
$56,418
Plant & Equipment
Accumulated Depreciation
$219,160
($70,426)
2017
$20,499
$10,146
$11,318
27.5%
$41,963
106.8%
34.3%
$165,300
($57,176)
Total Fixed Assets
$148,734
72.5%
$108,124
Total Assets
$205,151
100.0%
$150,087
3.6%
16.8%
40.5%
$6,818
$21,757
$59,140
60.9%
$87,715
17.5%
21.6%
$18,548
$43,823
$80,306
39.1%
$62,371
$205,151
100.0%
$150,087
LIABILITIES & OWNERS' EQUITY
Accounts Payable
Current Debt
Long Term Debt
$7,318
$34,485
$83,042
Total Liabilities
Common Stock
Retained Earnings
$124,845
$35,987
$44,319
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
2018
$496
$13,251
$0
$500
$2,103
($1,418)
2017
$4,908
$9,887
$0
$1,022
($4,881)
($373)
$14,932
$10,563
($53,860)
($40,900)
$0
$17,439
$0
$35,202
($11,300)
$12,728
$0
$4,220
$0
$17,785
$0
($3,801)
$54,069
$15,141
$35,639
$18,204
($12,133)
$20,499
Page 1
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18/21
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COMPXM® INQUIRER
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Annual Report
Chester
Round: 2
Dec. 31, 2018
C59559
2018 Income Statement
Sales
Cake
$26,759
Cedar
$43,393
Cid
$28,966
Coat
$25,978
Cure
$15,596
Camp
$0
Na
$0
Na
$0
2018
Total
$140,691
Common
Size
100.0%
Variable Costs:
Direct Labor
Direct Material
Inventory Carry
Total Variable
$3,729
$9,777
$216
$13,722
$11,672
$20,225
$86
$31,983
$6,058
$12,345
$326
$18,728
$5,362
$10,376
$478
$16,216
$4,314
$7,281
$0
$11,596
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$31,135
$60,005
$1,106
$92,246
22.1%
42.7%
0.8%
65.6%
Contribution Margin
$13,037
$11,410
$10,237
$9,761
$4,000
$0
$0
$0
$48,445
34.4%
Period Costs:
Depreciation
SG&A: R&D
Promotions
Sales
Admin
Total Period
$3,667
$1,000
$1,050
$1,000
$415
$7,132
$3,927
$0
$1,050
$1,000
$673
$6,650
$1,700
$973
$1,050
$900
$449
$5,073
$1,600
$977
$1,050
$1,500
$403
$5,530
$2,357
$250
$1,050
$900
$242
$4,799
$0
$1,000
$0
$0
$0
$1,000
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$13,251
$4,200
$5,250
$5,300
$2,183
$30,183
9.4%
3.0%
3.7%
3.8%
1.6%
21.5%
Net Margin
$5,905
$4,760
$5,165
$4,232
($799)
($1,000)
$0
$0
$18,262
13.0%
$2,632
$15,630
$4,207
$10,645
$272
$10
$496
1.9%
11.1%
3.0%
7.6%
0.2%
0.0%
0.4%
(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
Page 2
Annual Report
http://ww2.capsim.com/cgibin/CpCGIReports2011.exe?XM=1&studentkey=1465590&simid=C59559&Round=6&Report=CapCourier|AnnReport#
19/21
5/12/2017
COMPXM® INQUIRER
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Annual Report
Digby
Round: 2
Dec. 31, 2018
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
2018
Common
Size
23.2%
9.9%
13.7%
$16,915
$12,241
$13,712
46.8%
$42,868
89.5%
36.3%
$93,960
($41,287)
$72,356
53.2%
$52,673
$136,105
100.0%
$95,541
6.7%
21.5%
20.6%
$8,039
$14,271
$20,790
48.7%
$43,100
8.9%
42.4%
$8,804
$43,637
$69,785
51.3%
$52,441
$136,105
100.0%
$95,541
$31,624
$13,505
$18,620
Total Current Assets
$63,749
Plant & Equipment
Accumulated Depreciation
$121,760
($49,404)
Total Fixed Assets
Total Assets
2017
LIABILITIES & OWNERS' EQUITY
Accounts Payable
Current Debt
Long Term Debt
$9,113
$29,235
$27,973
Total Liabilities
Common Stock
Retained Earnings
$66,321
$12,103
$57,682
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
2018
$14,044
$8,117
$0
$1,074
($4,908)
($1,264)
2017
$11,692
$6,264
$0
$1,657
$1,285
($2,418)
$17,064
$18,481
($27,800)
($9,580)
$0
$3,299
$0
$18,483
($11,300)
$14,964
($7,057)
$0
($1,553)
$1,279
$0
($4,032)
$25,445
$14,709
$31,624
($11,364)
($2,463)
$16,915
Page 1
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20/21
5/12/2017
COMPXM® INQUIRER
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Annual Report
Digby
Round: 2
Dec. 31, 2018
C59559
2018 Income Statement
Sales
Daze
$47,816
Dell
$27,386
Dixie
$44,048
Dot
$45,068
Na
$0
Na
$0
Na
$0
Na
$0
2018
Total
$164,317
Common
Size
100.0%
Variable Costs:
Direct Labor
Direct Material
Inventory Carry
Total Variable
$13,949
$19,532
$242
$33,723
$6,533
$12,229
$563
$19,326
$9,531
$17,559
$677
$27,767
$8,885
$17,745
$752
$27,382
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$38,898
$67,066
$2,234
$108,198
23.7%
40.8%
1.4%
65.8%
Contribution Margin
$14,092
$8,060
$16,281
$17,685
$0
$0
$0
$0
$56,119
34.2%
Period Costs:
Depreciation
SG&A: R&D
Promotions
Sales
Admin
Total Period
$2,104
$934
$1,300
$900
$358
$5,596
$1,813
$9
$1,300
$900
$205
$4,227
$2,000
$727
$1,300
$800
$329
$5,157
$2,200
$634
$1,300
$800
$337
$5,271
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$8,117
$2,304
$5,200
$3,400
$1,229
$20,250
4.9%
1.4%
3.2%
2.1%
0.7%
12.3%
Net Margin
$8,497
$3,833
$11,125
$12,415
$0
$0
$0
$0
$35,869
21.8%
$7,339
$28,530
$3,157
$3,326
$7,717
$287
$14,044
4.5%
17.4%
1.9%
2.0%
4.7%
0.2%
8.5%
(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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