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Page 1 Front Page Page 2 Stocks & Bonds Page 3 Financial Summary Page 4 Production Analysis
Page 5 Thrift Segment Analysis Page 6 Core Segment Analysis Page 7 Nano Segment Analysis Page 8 Elite Segment Analysis
Page 9 Market Share Page 10 Perceptual Map Page 11 HR/TQM Report
Annual Report Andrews Annual Report Baldwin Annual Report Chester Annual Report Digby
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Round: 4 Dec. 31, 2018
Student: roya sayed
royasayed
Andrews roya sayed
Baldwin
Chester
Digby
Selected Financial Statistics Andrews Baldwin Chester Digby ROS 16.7% 7.1% 19.1% 7.6% Asset Turnover 0.41 0.84 1.52 0.79 ROA 6.9% 6.0% 29.1% 6.0% Leverage (Assets/Equity) 3.2 2.2 1.6 2.4 ROE 22.4% 13.0% 47.7% 14.3% Emergency Loan $106,246,867 $0 $0 $0 Sales $97,176,844 $217,205,827 $280,087,169 $178,360,673 EBIT ($1,293,290) $40,560,577 $90,782,330 $37,121,050 Profits ($16,268,127) $15,372,788 $53,590,180 $13,568,862 Cumulative Profit ($3,505,048) $24,904,495 $111,044,181 $20,180,805 SG&A / Sales 15.9% 10.1% 5.2% 8.9% Contrib. Margin % 33.8% 39.7% 43.5% 42.2%
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Stocks & Bonds roya sayed Round: 4
December 31 , 2018
Stock Market Summary Company Close Change Shares MarketCap ($M) Book Value EPS Dividend Yield P/E Andrews $1.00 ($27.22) 2,562,974 $3 $28.31 ($6.35) $0.00 0.0% 0.2 Baldwin $54.18 $17.63 3,152,674 $171 $37.55 $4.88 $0.72 1.3% 11.1 Chester $196.90 $82.48 1,876,422 $369 $59.87 $28.56 $18.94 9.6% 6.9 Digby $43.55 $16.86 3,395,463 $148 $27.88 $4.00 $2.81 6.4% 10.9
Bond Market Summary Company Series# Face Yield Close$ S&P Andrews 11.2S2021 $8,837,000 12.2% 91.75 C 11.9S2022 $7,072,000 13.0% 91.69 C 11.3S2026 $2,000,000 13.4% 84.19 C 13.0S2027 $3,500,000 14.2% 91.35 C 13.1S2028 $2,000,000 14.3% 91.40 C Baldwin 12.4S2022 $2,555,083 12.9% 96.19 CCC 11.9S2024 $15,600,742 12.8% 92.94 CCC 12.5S2025 $17,783,553 13.2% 94.81 CCC 13.1S2026 $37,445,528 13.5% 97.19 CCC 13.8S2027 $21,073,850 13.7% 100.50 CCC Chester 11.2S2024 $1,275,846 11.6% 96.71 BBB 11.5S2025 $1,307,561 11.8% 97.72 BBB 11.7S2026 $20,074,532 11.9% 98.51 BBB 12.6S2027 $7,392,410 12.2% 103.20 BBB Digby 12.5S2022 $14,157,230 13.1% 95.35 CC 12.5S2023 $7,981,720 13.2% 94.52 CC 12.5S2024 $9,473,587 13.3% 93.80 CC 12.9S2025 $14,407,694 13.6% 94.87 CC 13.4S2026 $34,619,932 13.8% 96.76 CC 14.1S2027 $11,540,332 14.1% 100.00 CC
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Financial Summary roya sayed Round: 4December 31, 2018
Cash Flow Statement Survey Andrews Baldwin Chester Digby Cash flows from operating activities Net Income (Loss) ($16,268) $15,373 $53,590 $13,569 Adjustment for noncash items: Depreciation $12,534 $18,461 $10,164 $17,500 Extraordinary gains/losses/writeoffs $0 ($745) ($164) ($785) Changes in current assets and liabilities: Accounts payable ($1,864) ($408) $803 ($977) Inventory ($45,741) $9,635 $14,039 $2,730 Accounts receivable $1,074 ($2,566) ($4,928) ($1,462) Net cash from operations ($50,264) $39,751 $73,504 $30,575
Cash flows from investing activities Plant improvements (net) ($22,576) $0 $0 $0 Cash flows from financing activities Dividends paid $0 ($2,276) ($35,547) ($9,525) Sales of common stock $5,000 $0 $0 $0 Purchase of common stock $0 $0 ($3,871) $0 Cash from long term debt issued $2,000 $0 $0 $0 Early retirement of long term debt $0 ($11,168) ($6,740) ($10,141) Retirement of current debt ($64,546) ($28,328) ($19,445) ($30,746) Cash from current debt borrowing $24,139 $34,571 $29,902 $30,189 Cash from emergency loan $106,247 $0 $0 $0
Net cash from financing activities $72,840 ($7,201) ($35,701) ($20,223) Net change in cash position $0 $32,549 $37,804 $10,352
Balance Sheet Survey Andrews Baldwin Chester Digby Cash $0 $61,664 $73,064 $51,402 Accounts Receivable $10,650 $17,853 $23,021 $14,660 Inventory $119,485 $8,540 $5,581 $10,346 Total Current Assets $130,135 $88,056 $101,666 $76,408 Plant and equipment $188,016 $276,920 $152,460 $262,496 Accumulated Depreciation ($83,935) ($107,676) ($70,032) ($113,709) Total Fixed Assets $104,081 $169,244 $82,428 $148,787 Total Assets $234,216 $257,301 $184,094 $225,194
Accounts Payable $7,872 $9,880 $11,808 $8,145 Current Debt $130,386 $34,571 $29,902 $30,189 Long Term Debt $23,409 $94,459 $30,050 $92,180 Total Liabilities $161,666 $138,910 $71,761 $130,515 Common Stock $27,244 $56,959 $11,934 $54,029 Retained Earnings $45,306 $61,432 $100,400 $40,651 Total Equity $72,550 $118,391 $112,333 $94,680 Total Liabilities & Owners' Equity $234,216 $257,301 $184,094 $225,194
Income Statement Survey Andrews Baldwin Chester Digby Sales $97,177 $217,206 $280,087 $178,361 Variable Costs (Labor, Material, Carry) $64,368 $130,869 $158,378 $103,069 Depreciation $12,534 $18,461 $10,164 $17,500 SGA (R&D, Promo, Sales, Admin) $15,468 $21,893 $14,517 $15,803 Other (Fees, Writeoffs, TQM, Bonuses) $6,100 $5,422 $6,246 $4,867 EBIT ($1,293) $40,561 $90,782 $37,121 Interest (Short term, Long term) $23,735 $16,427 $6,653 $15,820 Taxes ($8,760) $8,447 $29,445 $7,455 Profit Sharing $0 $314 $1,094 $277 Net Profit ($16,268) $15,373 $53,590 $13,569
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Production Analysis roya sayed Round: 4December 31, 2018
Production Information
Name Primary Segment
Units Sold
Unit Inven tory Revision Date
Age Dec.31 MTBF
Pfmn Coord
Size Coord Price
Material Cost
Labor Cost
Contr. Marg.
2nd Shift &
Over time
Auto mation Next
Round
Capacity Next
Round Plant Utiliz.
Ark Thrift 398 2,682 12/21/2018 1.2 19000 8.0 10.5 $27.00 $6.65 $4.55 18% 100% 8.0 1,200 198% Ant Core 654 1,993 11/10/2018 1.2 32000 11.0 8.0 $34.50 $11.89 $4.55 38% 99% 8.0 1,028 197% Ace Elite 1,528 0 3/1/2019 2.2 25000 15.5 5.0 $34.00 $12.53 $6.05 44% 96% 8.0 714 194% Awe Thrift 457 4,302 1/18/2018 2.7 18000 8.0 11.0 $26.00 $6.18 $5.04 6% 6% 8.0 1,530 105% Bit Thrift 1,450 162 12/20/2017 3.2 14000 9.3 10.7 $15.00 $5.93 $1.24 49% 0% 10.0 1,250 87% Bolt Thrift 1,711 243 12/7/2015 4.1 16000 10.2 9.8 $17.00 $7.14 $1.24 44% 0% 10.0 1,650 96% Buzz Nano 1,701 52 12/21/2018 1.0 18000 14.4 2.6 $28.00 $11.83 $5.92 37% 68% 7.0 950 167% Brat Elite 1,276 82 12/21/2018 1.0 20000 17.8 5.4 $34.00 $12.62 $5.37 47% 21% 7.0 950 120% Baker Core 1,817 185 12/14/2018 1.0 16000 12.2 7.6 $19.00 $8.63 $4.47 31% 73% 8.0 1,100 171% Bead Core 2,042 17 12/14/2018 1.0 16000 11.9 8.0 $20.00 $8.38 $4.61 36% 100% 8.0 1,040 198% City Nano 2,291 7 9/13/2018 1.3 23000 15.1 2.4 $34.00 $13.04 $6.63 43% 100% 7.0 1,100 198% Cozy Elite 1,820 0 8/21/2018 1.6 25000 18.2 4.9 $34.00 $13.82 $6.63 40% 100% 7.0 850 198% Cute Nano 1,750 184 8/13/2018 1.4 23000 15.5 2.1 $37.00 $13.28 $6.20 46% 50% 7.0 1,100 149% Crimp Elite 2,043 90 8/21/2018 1.3 25000 18.0 4.6 $37.00 $13.83 $6.06 45% 38% 7.0 1,300 137% Dim Thrift 2,134 180 6/10/2018 2.6 17000 9.6 10.4 $15.00 $6.69 $1.43 45% 30% 10.0 1,650 129% Dome Thrift 2,162 208 6/10/2018 2.6 17000 9.8 10.2 $15.00 $6.82 $1.39 44% 20% 10.0 1,826 119% Drum Core 2,411 244 12/14/2018 1.6 18000 12.3 7.0 $23.00 $9.03 $4.75 39% 92% 8.0 1,250 190% Drat Core 2,339 266 12/14/2018 1.6 20000 13.0 7.5 $25.00 $9.64 $4.55 42% 59% 8.0 1,450 157%
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Thrift Market Segment Analysis roya sayed Round: 4December 31, 2018
Thrift Statistics Total Industry Unit Demand 7,746 Actual Industry Unit Sales 7,746 Segment % of Total Industry 25.8%
Next Year's Segment Growth Rate 11.0%
Thrift Customer Buying Criteria Expectations Importance 1. Price $14.00 26.00 55% 2. Reliability MTBF 1400020000 20% 3. Ideal Position Pfmn 9.3 Size 10.7 15% 4. Age Ideal Age = 3.0 10%
Perceptual Map for Thrift Segment
Top Products in Thrift Segment
Name Market Share
Units Sold to Seg
Revision Date Stock Out
Pfmn Coord
Size Coord
List Price MTBF
Age Dec.31
Promo Budget
Cust. Aware ness Sales Budget
Cust. Access ibility
Dec. Cust. Survey
Dim 26% 2,047 6/10/2018 9.6 10.4 $15.00 17000 2.65 $1,300 83% $1,600 83% 69 Dome 26% 2,027 6/10/2018 9.8 10.2 $15.00 17000 2.60 $1,300 83% $1,600 83% 67 Bit 18% 1,401 12/20/2017 9.3 10.7 $15.00 14000 3.25 $1,200 72% $1,000 78% 46 Bolt 14% 1,078 12/7/2015 10.2 9.8 $17.00 16000 4.11 $1,200 72% $1,000 78% 36 Awe 6% 457 1/18/2018 8.0 11.0 $26.00 18000 2.66 $1,400 90% $1,100 74% 15 Ark 5% 372 12/21/2018 8.0 10.5 $27.00 19000 1.17 $1,100 83% $1,600 74% 11 Bead 3% 246 12/14/2018 11.9 8.0 $20.00 16000 0.96 $1,200 62% $900 78% 2 Baker 1% 114 12/14/2018 12.2 7.6 $19.00 16000 0.96 $1,200 67% $900 78% 0 Drum 0% 4 12/14/2018 12.3 7.0 $23.00 18000 1.56 $1,300 83% $1,400 83% 0
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Core Market Segment Analysis roya sayed Round: 4December 31, 2018
Core Statistics Total Industry Unit Demand 9,778 Actual Industry Unit Sales 9,778 Segment % of Total Industry 32.6%
Next Year's Segment Growth Rate 10.0%
Core Customer Buying Criteria Expectations Importance 1. Price $20.00 32.00 46% 2. Age Ideal Age = 2.0 20% 3. Reliability MTBF 1600022000 18% 4. Ideal Position Pfmn 12.6 Size 7.4 16%
Perceptual Map for Core Segment
Top Products in Core Segment
Name Market Share
Units Sold to Seg
Revision Date Stock Out
Pfmn Coord
Size Coord
List Price MTBF
Age Dec.31
Promo Budget
Cust. Aware ness Sales Budget
Cust. Access ibility
Dec. Cust. Survey
Drum 25% 2,402 12/14/2018 12.3 7.0 $23.00 18000 1.56 $1,300 83% $1,400 81% 53 Drat 24% 2,329 12/14/2018 13.0 7.5 $25.00 20000 1.57 $1,300 83% $1,400 81% 52 Bead 18% 1,796 12/14/2018 11.9 8.0 $20.00 16000 0.96 $1,200 62% $900 73% 39 Baker 17% 1,703 12/14/2018 12.2 7.6 $19.00 16000 0.96 $1,200 67% $900 73% 37 Bolt 6% 633 12/7/2015 10.2 9.8 $17.00 16000 4.11 $1,200 72% $1,000 73% 10 Ant 6% 617 11/10/2018 11.0 8.0 $34.50 32000 1.18 $1,350 83% $1,700 48% 10 Dome 1% 135 6/10/2018 9.8 10.2 $15.00 17000 2.60 $1,300 83% $1,600 81% 3 Dim 1% 87 6/10/2018 9.6 10.4 $15.00 17000 2.65 $1,300 83% $1,600 81% 2 Bit 1% 49 12/20/2017 9.3 10.7 $15.00 14000 3.25 $1,200 72% $1,000 73% 0 Ark 0% 26 12/21/2018 8.0 10.5 $27.00 19000 1.17 $1,100 83% $1,600 48% 0
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Nano Market Segment Analysis roya sayed Round: 4December 31, 2018
Nano Statistics Total Industry Unit Demand 6,164 Actual Industry Unit Sales 6,164 Segment % of Total Industry 20.6%
Next Year's Segment Growth Rate 14.0%
Nano Customer Buying Criteria Expectations Importance 1. Ideal Position Pfmn 14.5 Size 2.3 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
Name Market Share
Units Sold to Seg
Revision Date Stock Out
Pfmn Coord
Size Coord
List Price MTBF
Age Dec.31
Promo Budget
Cust. Aware ness Sales Budget
Cust. Access ibility
Dec. Cust. Survey
City 33% 2,058 9/13/2018 15.1 2.4 $34.00 23000 1.27 $1,400 92% $1,100 80% 66 Cute 27% 1,684 8/13/2018 15.5 2.1 $37.00 23000 1.36 $1,400 92% $1,000 80% 51 Buzz 27% 1,679 12/21/2018 14.4 2.6 $28.00 18000 1.02 $1,200 73% $2,400 74% 56 Ace 11% 697 3/1/2019 YES 15.5 5.0 $34.00 25000 2.23 $1,500 87% $1,600 67% 32 Crimp 0% 20 8/21/2018 18.0 4.6 $37.00 25000 1.35 $1,400 91% $1,000 80% 0 Ant 0% 18 11/10/2018 11.0 8.0 $34.50 32000 1.18 $1,350 83% $1,700 67% 0 Drum 0% 5 12/14/2018 12.3 7.0 $23.00 18000 1.56 $1,300 83% $1,400 12% 0 Drat 0% 3 12/14/2018 13.0 7.5 $25.00 20000 1.57 $1,300 83% $1,400 12% 0
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Elite Market Segment Analysis roya sayed Round: 4December 31, 2018
Elite Statistics Total Industry Unit Demand 6,297 Actual Industry Unit Sales 6,297 Segment % of Total Industry 21.0%
Next Year's Segment Growth Rate 16.0%
Elite Customer Buying Criteria Expectations Importance 1. Age Ideal Age = 0.0 34% 2. Price $30.00 42.00 24% 3. Ideal Position Pfmn 17.7 Size 5.5 22% 4. Reliability MTBF 2000026000 20%
Perceptual Map for Elite Segment
Top Products in Elite Segment
Name Market Share
Units Sold to Seg
Revision Date Stock Out
Pfmn Coord
Size Coord
List Price MTBF
Age Dec.31
Promo Budget
Cust. Aware ness Sales Budget
Cust. Access ibility
Dec. Cust. Survey
Crimp 32% 2,023 8/21/2018 18.0 4.6 $37.00 25000 1.35 $1,400 91% $1,000 87% 50 Cozy 29% 1,820 8/21/2018 YES 18.2 4.9 $34.00 25000 1.63 $1,400 92% $1,000 87% 54 Brat 20% 1,276 12/21/2018 17.8 5.4 $34.00 20000 1.03 $1,200 72% $2,400 74% 37 Ace 13% 831 3/1/2019 YES 15.5 5.0 $34.00 25000 2.23 $1,500 87% $1,600 61% 30 City 4% 233 9/13/2018 15.1 2.4 $34.00 23000 1.27 $1,400 92% $1,100 87% 0 Cute 1% 66 8/13/2018 15.5 2.1 $37.00 23000 1.36 $1,400 92% $1,000 87% 0 Buzz 0% 22 12/21/2018 14.4 2.6 $28.00 18000 1.02 $1,200 73% $2,400 74% 0 Ant 0% 19 11/10/2018 11.0 8.0 $34.50 32000 1.18 $1,350 83% $1,700 61% 0 Drat 0% 7 12/14/2018 13.0 7.5 $25.00 20000 1.57 $1,300 83% $1,400 5% 0
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Market Share Report roya sayed Round: 4December 31, 2018
Actual Market Share in Units Thrift Core Nano Elite Total Industry Unit Sales 7,746 9,778 6,164 6,297 29,984 % of Market 25.8% 32.6% 20.6% 21.0% 100.0% Ark 4.8% 0.3% 1.3% Ant 6.3% 0.3% 0.3% 2.2% Ace 11.3% 13.2% 5.1% Awe 5.9% 1.5% Total 10.7% 6.6% 11.6% 13.5% 10.1% Bit 18.1% 0.5% 4.8% Bolt 13.9% 6.5% 5.7% Buzz 27.3% 0.3% 5.7% Brat 20.3% 4.3% Baker 1.5% 17.4% 6.1% Bead 3.2% 18.4% 6.8% Total 36.6% 42.8% 27.3% 20.6% 33.3% City 33.4% 3.7% 7.6% Cozy 28.9% 6.1% Cute 27.3% 1.1% 5.8% Crimp 0.3% 32.1% 6.8% Total 61.0% 65.8% 26.4% Dim 26.4% 0.9% 7.1% Dome 26.2% 1.4% 7.2% Drum 0.1% 24.6% 0.1% 8.0% Drat 23.8% 0.1% 0.1% 7.8% Total 52.6% 50.6% 0.1% 0.1% 30.2%
Potential Market Share in Units Thrift Core Nano Elite Total Units Demanded 7,746 9,778 6,164 6,297 29,984 % of Market 25.8% 32.6% 20.6% 21.0% 100.0% Ark 4.8% 0.3% 1.3% Ant 6.3% 0.3% 0.3% 2.2% Ace 18.6% 21.6% 8.4% Awe 5.9% 1.5% Total 10.7% 6.6% 18.9% 21.9% 13.4% Bit 18.1% 0.5% 4.8% Bolt 13.9% 6.5% 5.7% Buzz 24.7% 0.3% 5.1% Brat 17.4% 3.7% Baker 1.5% 17.4% 6.1% Bead 3.2% 18.4% 6.8% Total 36.6% 42.8% 24.7% 17.7% 32.2% City 31.2% 3.3% 7.1% Cozy 28.6% 6.0% Cute 24.8% 0.9% 5.3% Crimp 0.3% 27.4% 5.8% Total 56.2% 60.3% 24.2% Dim 26.4% 0.9% 7.1% Dome 26.2% 1.4% 7.2% Drum 0.1% 24.6% 0.1% 8.0% Drat 23.8% 0.1% 7.8% Total 52.6% 50.6% 0.1% 0.1% 30.2%
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Perceptual Map roya sayed Round: 4December 31, 2018
Perceptual Map for All Segments
Andrews Name Pfmn Size Revised Ark 8.0 10.5 12/21/2018 Ant 11.0 8.0 11/10/2018 Ace 15.5 5.0 3/1/2019 Awe 8.0 11.0 1/18/2018
Baldwin Name Pfmn Size Revised Bit 9.3 10.7 12/20/2017 Bolt 10.2 9.8 12/7/2015 Buzz 14.4 2.6 12/21/2018 Brat 17.8 5.4 12/21/2018 Baker 12.2 7.6 12/14/2018 Bead 11.9 8.0 12/14/2018
Chester Name Pfmn Size Revised City 15.1 2.4 9/13/2018 Cozy 18.2 4.9 8/21/2018 Cute 15.5 2.1 8/13/2018 Crimp 18.0 4.6 8/21/2018
Digby Name Pfmn Size Revised Dim 9.6 10.4 6/10/2018 Dome 9.8 10.2 6/10/2018 Drum 12.3 7.0 12/14/2018 Drat 13.0 7.5 12/14/2018
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HR/TQM Report roya sayed Round: 4December 31, 2018
HUMAN RESOURCES SUMMARY Andrews Baldwin Chester Digby Needed Complement 467 510 608 375 Complement 467 510 608 375 1st Shift Complement 277 333 360 235 2nd Shift Complement 190 178 248 140 Overtime% 0.1% 0.0% 0.0% 0.0% Turnover Rate 6.8% 6.0% 10.0% 7.9% New Employees 32 31 61 30 Separated Employees 4 117 35 113 Recruiting Spend $3,500 $5,000 $0 $2,500 Training Hours 80 80 0 40 Productivity Index 113.8% 129.6% 100.0% 117.8% Recruiting Cost $143 $183 $61 $104 Separation Cost $20 $584 $173 $563 Training Cost $747 $816 $0 $300 Total HR Admin Cost $910 $1,583 $234 $967 Labor Contract Next Year Wages $31.04 $31.04 $31.04 $31.04 Benefits 2,500 2,500 2,500 2,500 Profit Sharing 2.0% 2.0% 2.0% 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 Andrews Baldwin Chester Digby Process Mgt Budgets Last Year CPI Systems $0 $1,500 $0 $1,250 Vendor/JIT $0 $1,500 $0 $1,250 Quality Initiative Training $800 $0 $1,250 $0 Channel Support Systems $1,250 $0 $1,250 $1,500 Concurrent Engineering $1,200 $0 $1,250 $0 UNEP Green Programs $1,000 $1,500 $0 $0 TQM Budgets Last Year Benchmarking $500 $1,500 $0 $0 Quality Function Deployment Effort $0 $0 $0 $0 CCE/6 Sigma Training $1,000 $0 $1,250 $750 GEMI TQEM Sustainability Initiatives $0 $0 $1,250 $750 Total Expenditures $5,750 $6,000 $6,250 $5,500 Cumulative Impacts Material Cost Reduction 11.26% 6.07% 9.48% 10.20% Labor Cost Reduction 14.00% 0.28% 14.00% 4.39% Reduction R&D Cycle Time 40.01% 0.00% 40.01% 0.00% Reduction Admin Costs 55.47% 60.02% 0.00% 34.91% Demand Increase 14.40% 2.35% 12.78% 10.57%
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Annual Report
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http://ww2.capsim.com/cgibin/CpCGIReports2011.exe?studentKey=1183618&simid=C59559&round=8&Report=CapCourier|AnnReport#AR1 14/24
Top Annual Report Andrews C59559 Round: 8Dec. 31, 2018
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 2018 2017 CommonSize Cash $0 0.0% $0 Accounts Receivable $10,650 4.5% $11,724 Inventory $119,485 51.0% $73,744
Total Current Assets $130,135 55.6% $85,468 Plant & Equipment $188,016 80.3% $165,440 Accumulated Depreciation ($83,935) 35.8% ($71,400)
Total Fixed Assets $104,081 44.4% $94,040
Total Assets $234,216 100.0% $179,508
LIABILITIES & OWNERS' EQUITY Accounts Payable $7,872 3.4% $9,735 Current Debt $130,386 55.7% $64,546 Long Term Debt $23,409 10.0% $21,409
Total Liabilities $161,667 69.0% $95,690 Common Stock $27,244 11.6% $22,244 Retained Earnings $45,306 19.3% $61,574
Total Equity $72,550 31.0% $83,818
Total Liab. & O. Equity $234,216 100.0% $179,508
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: 2018 2017 Net Income (Loss) ($16,268) $7,207 Depreciation $12,534 $11,029 Extraordinary gains/losses/writeoffs $0 $0 Accounts Payable ($1,864) ($6,103) Inventory ($45,741) ($13,347) Accounts Receivable $1,074 ($2,782)
Net cash from operations ($50,264) ($3,996) Cash Flows from Investing Activities: Plant Improvements ($22,576) ($33,408) Cash Flows from Financing Activities: Dividends Paid $0 ($477) Sales of Common Stock $5,000 $9,500 Purchase of Common Stock $0 $0 Cash from long term debt $2,000 $3,500 Retirement of long term debt $0 $0 Change in current debt (net) $65,840 $24,881
Net cash from financing activities $72,840 $37,404 Net change in cash position $0 $0 Closing cash position $0 $0
Annual Report Page 1
5/17/2015 COMPXM® INQUIRER
http://ww2.capsim.com/cgibin/CpCGIReports2011.exe?studentKey=1183618&simid=C59559&round=8&Report=CapCourier|AnnReport#AR1 15/24
Top Annual Report Andrews C59559 Round: 8Dec. 31, 2018
2018 Income Statement (Product Name:) Ark Ant Ace Awe Na Na Na Na 2018Total
Common Size
Sales $10,758 $22,567 $51,967 $11,885 $0 $0 $0 $0 $97,177 100.0% Variable Costs: Direct Labor $2,009 $3,330 $9,492 $2,721 $0 $0 $0 $0 $17,553 18.1% Direct Material $2,888 $6,843 $19,566 $3,179 $0 $0 $0 $0 $32,477 33.4% Inventory Carry $3,955 $3,720 $0 $6,663 $0 $0 $0 $0 $14,338 14.8% Total Variable $8,852 $13,894 $29,059 $12,564 $0 $0 $0 $0 $64,368 66.2% Contribution Margin $1,906 $8,673 $22,908 ($678) $0 $0 $0 $0 $32,809 33.8% Period Costs: Depreciation $3,040 $2,604 $1,809 $5,081 $0 $0 $0 $0 $12,534 12.9% SG&A: R&D $985 $872 $1,000 $48 $0 $0 $0 $0 $2,905 3.0% Promotions $1,100 $1,350 $1,500 $1,400 $0 $0 $0 $0 $5,350 5.5% Sales $1,600 $1,700 $1,600 $1,100 $0 $0 $0 $0 $6,000 6.2% Admin $134 $282 $649 $148 $0 $0 $0 $0 $1,213 1.2% Total Period $6,859 $6,808 $6,558 $7,778 $0 $0 $0 $0 $28,002 28.8% Net Margin ($4,953) $1,865 $16,351 ($8,456) $0 $0 $0 $0 $4,807 4.9% Definitions: Sales: Unit sales times list price. Direct Labor: Labor costs incurred to produce the product that was sold. Inventory Carry Cost: the cost to carry unsold goods in inventory. Depreciation: Calculated on 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.
Other $6,100 6.3% EBIT ($1,293) 1.3% Short Term Interest $20,960 21.6% LongTerm Interest $2,774 2.9% Taxes ($8,760) 9.0% Profit Sharing $0 0.0% Net Profit ($16,268) 16.7%
Annual Report Page 2
5/17/2015 COMPXM® INQUIRER
http://ww2.capsim.com/cgibin/CpCGIReports2011.exe?studentKey=1183618&simid=C59559&round=8&Report=CapCourier|AnnReport#AR1 16/24
PRINT
Annual Report
5/17/2015 COMPXM® INQUIRER
http://ww2.capsim.com/cgibin/CpCGIReports2011.exe?studentKey=1183618&simid=C59559&round=8&Report=CapCourier|AnnReport#AR1 17/24
Top Annual Report Baldwin C59559 Round: 8Dec. 31, 2018
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 2018 2017 CommonSize Cash $61,664 24.0% $29,114 Accounts Receivable $17,853 6.9% $15,287 Inventory $8,540 3.3% $18,176
Total Current Assets $88,057 34.2% $62,577 Plant & Equipment $276,920 107.6% $276,920 Accumulated Depreciation ($107,676) 41.8% ($89,214)
Total Fixed Assets $169,244 65.8% $187,706
Total Assets $257,301 100.0% $250,282
LIABILITIES & OWNERS' EQUITY Accounts Payable $9,880 3.8% $10,288 Current Debt $34,571 13.4% $28,328 Long Term Debt $94,459 36.7% $106,372
Total Liabilities $138,910 54.0% $144,988 Common Stock $56,959 22.1% $56,959 Retained Earnings $61,432 23.9% $48,335
Total Equity $118,391 46.0% $105,294
Total Liab. & O. Equity $257,301 100.0% $250,282
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: 2018 2017 Net Income (Loss) $15,373 $2,020 Depreciation $18,461 $18,461 Extraordinary gains/losses/writeoffs ($745) $0 Accounts Payable ($408) $2,493 Inventory $9,635 ($9,542) Accounts Receivable ($2,566) ($3,096)
Net cash from operations $39,751 $10,337 Cash Flows from Investing Activities: Plant Improvements $0 ($52,860) Cash Flows from Financing Activities: Dividends Paid ($2,276) $0 Sales of Common Stock $0 $20,312 Purchase of Common Stock $0 $0 Cash from long term debt $0 $21,074 Retirement of long term debt ($11,168) $0 Change in current debt (net) $6,243 ($6,790)
Net cash from financing activities ($7,201) $34,595 Net change in cash position $32,549 ($7,928) Closing cash position $61,664 $29,114
Annual Report Page 1
5/17/2015 COMPXM® INQUIRER
http://ww2.capsim.com/cgibin/CpCGIReports2011.exe?studentKey=1183618&simid=C59559&round=8&Report=CapCourier|AnnReport#AR1 18/24
Top Annual Report Baldwin C59559 Round: 8Dec. 31, 2018
2018 Income Statement (Product Name:) Bit Bolt Buzz Brat Baker Bead Na Na 2018Total
Common Size
Sales $21,757 $29,083 $47,628 $43,376 $34,518 $40,844 $0 $0 $217,206 100.0% Variable Costs: Direct Labor $2,156 $3,075 $10,205 $7,062 $8,260 $9,407 $0 $0 $40,165 18.5% Direct Material $8,836 $12,934 $19,813 $15,952 $15,407 $16,738 $0 $0 $89,679 41.3% Inventory Carry $147 $273 $110 $178 $290 $27 $0 $0 $1,025 0.5% Total Variable $11,140 $16,282 $30,128 $23,192 $23,956 $26,171 $0 $0 $130,869 60.3% Contribution Margin $10,617 $12,801 $17,500 $20,184 $10,562 $14,673 $0 $0 $86,337 39.7% Period Costs: Depreciation $3,833 $5,060 $2,153 $2,153 $2,787 $2,475 $0 $0 $18,461 8.5% SG&A: R&D $0 $0 $985 $985 $966 $966 $0 $0 $3,902 1.8% Promotions $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $0 $0 $7,200 3.3% Sales $1,000 $1,000 $2,400 $2,400 $900 $900 $0 $0 $8,600 4.0% Admin $219 $293 $480 $438 $348 $412 $0 $0 $2,191 1.0% Total Period $6,253 $7,553 $7,219 $7,176 $6,201 $5,953 $0 $0 $40,354 18.6% Net Margin $4,364 $5,248 $10,281 $13,008 $4,361 $8,720 $0 $0 $45,983 21.2% 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.
Other $5,422 2.5% EBIT $40,561 18.7% Short Term Interest $4,218 1.9% LongTerm Interest $12,210 5.6% Taxes $8,447 3.9% Profit Sharing $314 0.1% Net Profit $15,373 7.1%
Annual Report Page 2
5/17/2015 COMPXM® INQUIRER
http://ww2.capsim.com/cgibin/CpCGIReports2011.exe?studentKey=1183618&simid=C59559&round=8&Report=CapCourier|AnnReport#AR1 19/24
PRINT
Annual Report
5/17/2015 COMPXM® INQUIRER
http://ww2.capsim.com/cgibin/CpCGIReports2011.exe?studentKey=1183618&simid=C59559&round=8&Report=CapCourier|AnnReport#AR1 20/24
Top Annual Report Chester C59559 Round: 8Dec. 31, 2018
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 2018 2017 CommonSize Cash $73,064 39.7% $35,261 Accounts Receivable $23,021 12.5% $18,092 Inventory $5,581 3.0% $19,620
Total Current Assets $101,666 55.2% $72,973 Plant & Equipment $152,460 82.8% $152,460 Accumulated Depreciation ($70,032) 38.0% ($59,868)
Total Fixed Assets $82,428 44.8% $92,592
Total Assets $184,094 100.0% $165,565
LIABILITIES & OWNERS' EQUITY Accounts Payable $11,808 6.4% $11,005 Current Debt $29,902 16.2% $19,445 Long Term Debt $30,050 16.3% $36,954
Total Liabilities $71,760 39.0% $67,404 Common Stock $11,934 6.5% $12,423 Retained Earnings $100,400 54.5% $85,737
Total Equity $112,334 61.0% $98,160
Total Liab. & O. Equity $184,094 100.0% $165,565
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: 2018 2017 Net Income (Loss) $53,590 $30,158 Depreciation $10,164 $10,164 Extraordinary gains/losses/writeoffs ($164) $0 Accounts Payable $803 $1,475 Inventory $14,039 ($232) Accounts Receivable ($4,928) ($4,244)
Net cash from operations $73,504 $37,321 Cash Flows from Investing Activities: Plant Improvements $0 ($26,200) Cash Flows from Financing Activities: Dividends Paid ($35,547) ($1,597) Sales of Common Stock $0 $0 Purchase of Common Stock ($3,871) ($2,510) Cash from long term debt $0 $7,392 Retirement of long term debt ($6,740) $0 Change in current debt (net) $10,456 ($10,503)
Net cash from financing activities ($35,701) ($7,218) Net change in cash position $37,804 $3,903 Closing cash position $73,064 $35,261
Annual Report Page 1
5/17/2015 COMPXM® INQUIRER
http://ww2.capsim.com/cgibin/CpCGIReports2011.exe?studentKey=1183618&simid=C59559&round=8&Report=CapCourier|AnnReport#AR1 21/24
Top Annual Report Chester C59559 Round: 8Dec. 31, 2018
2018 Income Statement (Product Name:) City Cozy Cute Crimp Na Na Na Na 2018Total
Common Size
Sales $77,881 $61,873 $64,756 $75,577 $0 $0 $0 $0 $280,087 100.0% Variable Costs: Direct Labor $15,339 $12,115 $11,129 $12,836 $0 $0 $0 $0 $51,419 18.4% Direct Material $29,439 $25,100 $23,376 $28,375 $0 $0 $0 $0 $106,290 37.9% Inventory Carry $16 $0 $436 $218 $0 $0 $0 $0 $670 0.2% Total Variable $44,793 $37,215 $34,941 $41,429 $0 $0 $0 $0 $158,378 56.5% Contribution Margin $33,088 $24,658 $29,815 $34,148 $0 $0 $0 $0 $121,709 43.5% Period Costs: Depreciation $2,797 $1,927 $2,493 $2,947 $0 $0 $0 $0 $10,164 3.6% SG&A: R&D $710 $645 $623 $645 $0 $0 $0 $0 $2,622 0.9% Promotions $1,400 $1,400 $1,400 $1,400 $0 $0 $0 $0 $5,600 2.0% Sales $1,100 $1,000 $1,000 $1,000 $0 $0 $0 $0 $4,100 1.5% Admin $610 $485 $507 $592 $0 $0 $0 $0 $2,195 0.8% Total Period $6,617 $5,456 $6,024 $6,584 $0 $0 $0 $0 $24,681 8.8% Net Margin $26,470 $19,202 $23,791 $27,564 $0 $0 $0 $0 $97,028 34.6% 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 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.
Other $6,246 2.2% EBIT $90,782 32.4% Short Term Interest $3,080 1.1% LongTerm Interest $3,573 1.3% Taxes $29,445 10.5% Profit Sharing $1,094 0.4% Net Profit $53,590 19.1%
Annual Report Page 2
5/17/2015 COMPXM® INQUIRER
http://ww2.capsim.com/cgibin/CpCGIReports2011.exe?studentKey=1183618&simid=C59559&round=8&Report=CapCourier|AnnReport#AR1 22/24
PRINT
Annual Report
5/17/2015 COMPXM® INQUIRER
http://ww2.capsim.com/cgibin/CpCGIReports2011.exe?studentKey=1183618&simid=C59559&round=8&Report=CapCourier|AnnReport#AR1 23/24
Top Annual Report Digby C59559 Round: 8Dec. 31, 2018
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 2018 2017 CommonSize Cash $51,402 22.8% $41,049 Accounts Receivable $14,660 6.5% $13,198 Inventory $10,346 4.6% $13,076
Total Current Assets $76,408 33.9% $67,323 Plant & Equipment $262,496 116.6% $262,496 Accumulated Depreciation ($113,709) 50.5% ($96,210)
Total Fixed Assets $148,787 66.1% $166,286
Total Assets $225,194 100.0% $233,610
LIABILITIES & OWNERS' EQUITY Accounts Payable $8,145 3.6% $9,122 Current Debt $30,189 13.4% $30,746 Long Term Debt $92,180 40.9% $103,106
Total Liabilities $130,514 58.0% $142,974 Common Stock $54,029 24.0% $54,029 Retained Earnings $40,651 18.1% $36,607
Total Equity $94,680 42.0% $90,636
Total Liab. & O. Equity $225,194 100.0% $233,610
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: 2018 2017 Net Income (Loss) $13,569 $1,473 Depreciation $17,500 $17,500 Extraordinary gains/losses/writeoffs ($785) $0 Accounts Payable ($977) $843 Inventory $2,730 ($9,252) Accounts Receivable ($1,462) ($228)
Net cash from operations $30,575 $10,336 Cash Flows from Investing Activities: Plant Improvements $0 ($28,381) Cash Flows from Financing Activities: Dividends Paid ($9,525) $0 Sales of Common Stock $0 $12,485 Purchase of Common Stock $0 $0 Cash from long term debt $0 $11,540 Retirement of long term debt ($10,141) $0 Change in current debt (net) ($557) ($13,725)
Net cash from financing activities ($20,223) $10,300 Net change in cash position $10,352 ($7,745) Closing cash position $51,402 $41,049
Annual Report Page 1
5/17/2015 COMPXM® INQUIRER
http://ww2.capsim.com/cgibin/CpCGIReports2011.exe?studentKey=1183618&simid=C59559&round=8&Report=CapCourier|AnnReport#AR1 24/24
Top Annual Report Digby C59559 Round: 8Dec. 31, 2018
2018 Income Statement (Product Name:) Dim Dome Drum Drat Na Na Na Na 2018Total
Common Size
Sales $32,016 $32,431 $55,450 $58,464 $0 $0 $0 $0 $178,361 100.0% Variable Costs: Direct Labor $3,321 $3,279 $11,506 $10,739 $0 $0 $0 $0 $28,845 16.2% Direct Material $14,154 $14,642 $21,675 $22,512 $0 $0 $0 $0 $72,983 40.9% Inventory Carry $177 $207 $404 $454 $0 $0 $0 $0 $1,242 0.7% Total Variable $17,652 $18,127 $33,585 $33,705 $0 $0 $0 $0 $103,069 57.8% Contribution Margin $14,364 $14,304 $21,865 $24,758 $0 $0 $0 $0 $75,291 42.2% Period Costs: Depreciation $5,060 $5,600 $3,167 $3,673 $0 $0 $0 $0 $17,500 9.8% SG&A: R&D $446 $446 $966 $966 $0 $0 $0 $0 $2,824 1.6% Promotions $1,300 $1,300 $1,300 $1,300 $0 $0 $0 $0 $5,200 2.9% Sales $1,600 $1,600 $1,400 $1,400 $0 $0 $0 $0 $6,000 3.4% Admin $319 $324 $553 $583 $0 $0 $0 $0 $1,780 1.0% Total Period $8,725 $9,269 $7,386 $7,923 $0 $0 $0 $0 $33,303 18.7% Net Margin $5,639 $5,035 $14,479 $16,836 $0 $0 $0 $0 $41,988 23.5% 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.
Other $4,867 2.7% EBIT $37,121 20.8% Short Term Interest $3,743 2.1% LongTerm Interest $12,076 6.8% Taxes $7,455 4.2% Profit Sharing $277 0.2% Net Profit $13,569 7.6%
Annual Report Page 2