questions

hi sir.. i have posted questions from CapSim that i need help with, please help! 

What is the Quick Ratio of Chester?
Select: 1

.68

1.07

.93

1.46

Midyear on July 31st, the Chester Corporation's balance sheet reported:

Total Liabilities of $51.182 million
Cash of $4.020 million
Total Assets of $82.215 million
Total Common Stock of $2.540 million. 

What were the Chester Corporation's retained earnings?
Select: 1

$33.573 million

$28.493 million

$32.513 million

$37.593 million

Which mission statement best represents the Chester company?
Select: 1

Providing value to our customers is why we get up in the morning. We accomplish this by offering products at a low price our customers can afford across a wide variety of market segments.

Lasting innovation is our motivation. We build premium products that are elegantly designed to meet the needs of a variety of market segments.

Innovation meets revolution. We create value for our customers through breakthrough designs that lead to unique high-performance products.

Consistency and affordability are our goals. Our central mission is to offer dependable, low-price products that our customers can count on.

Baldwin has a leverage of 1.84 This means that:
(Assume leverage is calculated as Assets/Equity)
Select: 1

$1.84 of assets is funded with $1.00 of debt and $0.84 of equity.

Assets are funded with 84% debt.

Assets are funded with 84% equity.

$1.84 of assets is funded with $1.00 of equity and $0.84 of debt.
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
PRINT
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"
Round: 1
Dec. 31, 2014
Student: Sabena Mir
SabeMniar
Andrews
Sabena Mir
Baldwin Chester
Digby
Selected Financial Statistics
Andrews Baldwin Chester Digby
ROS 1.4% 7.4% 2.9% 2.5%
Asset Turnover 1.16 1.52 0.93 0.77
ROA 1.7% 11.2% 2.7% 1.9%
Leverage (Assets/Equity) 1.6 1.8 2.6 2.4
ROE 2.7% 20.6% 7.2% 4.7%
Emergency Loan $0 $0 $0 $0
Sales $161,564,311 $143,322,429 $152,139,081 $113,810,294
EBIT $8,631,705 $20,624,134 $18,444,556 $14,189,449
Profits $2,337,914 $10,569,039 $4,439,745 $2,854,361
Cumulative Profit $2,337,914 $10,569,039 $4,439,745 $2,854,361
SG&A / Sales 11.6% 9.1% 9.1% 13.3%
Contrib. Margin % 28.4% 32.3% 29.5% 35.4%
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Stocks & Bonds Sabena Mir
Round: 1
December 31 , 2014
Stock Market Summary
Company Close Change Shares MarketCap ($M) Book Value EPS Dividend Yield P/E
Andrews $69.31 ($26.19) 2,204,762 $153 $39.99 $1.06 $0.00 0.0% 65.3
Baldwin $61.84 $6.24 1,882,194 $116 $27.27 $5.62 $3.81 6.2% 11.0
Chester $37.40 ($7.20) 2,632,602 $98 $23.58 $1.69 $0.00 0.0% 22.2
Digby $42.81 ($10.31) 2,253,733 $96 $26.76 $1.27 $0.00 0.0% 33.8
Bond Market Summary
Company Series# Face Yield Close$ S&P
Andrews
13.5S2015 $11,300,000 13.2% 102.44 A
11.2S2020 $8,837,000 11.0% 101.70 A
11.9S2021 $7,072,000 11.3% 105.22 A
10.9S2024 $14,722,000 10.8% 100.59 A
Baldwin
13.5S2015 $11,300,000 13.3% 101.52 BB
11.1S2022 $2,504,080 11.5% 96.50 BB
11.2S2023 $5,675,277 11.6% 96.78 BB
11.5S2024 $1,307,561 11.7% 98.29 BB
Chester
13.5S2015 $11,300,000 13.5% 100.09 CC
11.3S2020 $10,417,600 12.3% 91.70 CC
12.5S2021 $14,665,611 13.0% 96.07 CC
12.5S2022 $7,981,720 13.1% 95.74 CC
12.5S2023 $9,473,587 13.1% 95.45 CC
12.9S2024 $14,407,694 13.3% 97.33 CC
Digby
13.5S2015 $11,300,000 13.5% 100.27 CC
11.2S2020 $8,639,846 12.2% 92.05 CC
12.4S2021 $5,828,840 12.9% 96.48 CC
11.9S2023 $15,600,742 12.7% 93.38 CC
12.5S2024 $17,783,553 13.0% 96.23 CC
Next Year's Prime Rate 8.50%
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Financial Summary Sabena Mir Round: 1
December 31, 2014
Cash Flow Statement Survey Andrews Baldwin Chester Digby
Cash flows from operating activities
Net Income (Loss) $2,338 $10,569 $4,440 $2,854
Adjustment for non-cash items:
Depreciation $8,780 $6,264 $11,837 $9,887
Extraordinary gains/losses/writeoffs $0 $0 $0 $0
Changes in current assets and liabilities:
Accounts payable ($214) $1,437 $1,631 $619
Inventory ($653) $116 ($2,871) ($6,068)
Accounts receivable $151 ($1,951) ($1,686) $411
Net cash from operations $10,402 $16,435 $13,351 $7,703
Cash flows from investing activities
Plant improvements (net) ($34,876) ($9,580) ($34,660) ($40,900)
Cash flows from financing activities
Dividends paid $0 ($7,169) $0 $0
Sales of common stock $14,665 $0 $2,946 $4,258
Purchase of common stock $0 ($1,539) $0 $0
Cash from long term debt issued $14,722 $1,308 $14,408 $17,784
Early retirement of long term debt $0 $0 $0 $0
Retirement of current debt ($15,717) ($18,432) ($29,239) ($25,489)
Cash from current debt borrowing $0 $14,285 $25,203 $21,740
Cash from emergency loan $0 $0 $0 $0
Net cash from financing activities $13,670 ($11,547) $13,318 $18,293
Net change in cash position ($10,804) ($4,692) ($7,991) ($14,904)
Balance Sheet Survey Andrews Baldwin Chester Digby
Cash $20,996 $15,051 $24,150 $17,619
Accounts Receivable $13,279 $11,780 $12,505 $9,354
Inventory $26,625 $14,716 $13,316 $12,515
Total Current Assets $60,900 $41,547 $49,971 $39,488
Plant and equipment $131,700 $93,960 $177,560 $165,300
Accumulated Depreciation ($53,189) ($41,287) ($63,102) ($57,176)
Total Fixed Assets $78,511 $52,673 $114,458 $108,124
Total Assets $139,411 $94,220 $164,429 $147,612
Accounts Payable $9,302 $7,819 $8,914 $6,415
Current Debt $0 $14,285 $25,203 $21,740
Long Term Debt $41,931 $20,787 $68,246 $59,153
Total Liabilities $51,233 $42,891 $102,364 $87,308
Common Stock $26,745 $8,818 $27,630 $18,647
Retained Earnings $61,432 $42,511 $34,435 $41,658
Total Equity $88,178 $51,329 $62,065 $60,304
Total Liabilities & Owners' Equity $139,411 $94,220 $164,429 $147,612
Income Statement Survey Andrews Baldwin Chester Digby
Sales $161,564 $143,322 $152,139 $113,810
Variable Costs (Labor, Material, Carry) $115,721 $97,014 $107,184 $73,485
Depreciation $8,780 $6,264 $11,837 $9,887
SGA (R&D, Promo, Sales, Admin) $18,712 $13,082 $13,806 $15,147
Other (Fees, Writeoffs, TQM, Bonuses) $9,719 $6,338 $868 $1,102
EBIT $8,632 $20,624 $18,445 $14,189
Interest (Short term, Long term) $4,962 $4,032 $11,475 $9,709
Taxes $1,285 $5,807 $2,439 $1,568
Profit Sharing $48 $216 $91 $58
Net Profit $2,338 $10,569 $4,440 $2,854
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Production Analysis Sabena Mir Round: 1
December 31, 2014
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
&
Overtime
Auto
mation
Next
Round
Capacity
Next
Round
Plant
Utiliz.
Ace Thrift 1,342 921 2/16/2015 6.1 20000 5.4 14.6 $20.00 $7.38 $7.33 17% 34% 8.0 1,380 133%
Awe Core 1,498 545 3/2/2015 3.2 22000 8.1 11.9 $29.50 $10.58 $9.34 28% 68% 6.0 1,200 166%
Ark Nano 1,270 34 4/26/2014 1.4 24000 11.0 6.7 $36.00 $15.15 $10.48 28% 44% 6.0 728 143%
Able Elite 1,093 19 4/5/2014 1.4 26000 13.3 9.0 $41.00 $15.74 $10.06 36% 26% 6.0 714 125%
Bolt Nano 1,217 0 12/1/2014 1.6 23000 10.2 7.9 $31.00 $13.95 $9.68 26% 100% 5.0 800 198%
Buzz Elite 907 131 1/4/2015 2.9 25000 12.3 9.9 $35.00 $14.61 $8.65 32% 29% 5.0 700 127%
Brat Nano 996 258 10/17/2014 1.1 23000 11.7 6.3 $37.00 $15.44 $8.53 34% 24% 5.5 850 122%
Baker Elite 949 233 10/17/2014 1.1 25000 13.7 8.3 $39.00 $16.04 $8.00 37% 5% 5.5 950 104%
Cozy Thrift 2,166 151 4/11/2015 3.8 17000 6.5 13.5 $18.00 $7.63 $4.59 31% 100% 8.5 1,050 198%
Cute Thrift 2,272 193 4/11/2015 3.6 17000 6.7 13.3 $18.00 $7.83 $4.47 30% 76% 8.5 1,250 174%
Cat Core 1,245 242 11/19/2014 1.2 18000 9.9 9.5 $27.00 $11.55 $7.16 30% 50% 7.8 1,050 149%
Cake Core 1,430 239 11/17/2014 1.2 20000 10.7 10.1 $27.00 $12.25 $7.37 27% 68% 7.8 1,250 167%
Dome Thrift 1,347 358 6/28/2014 2.5 14000 6.7 13.3 $19.00 $6.93 $2.75 48% 70% 9.0 1,250 168%
Dug Core 2,049 193 12/7/2014 1.1 16000 9.1 10.9 $21.00 $9.87 $5.67 27% 96% 7.0 1,500 194%
Drat Nano 790 165 12/17/2014 1.1 18000 11.0 6.9 $30.00 $13.41 $5.92 35% 7% 6.0 800 106%
Daze Elite 632 147 12/18/2014 1.1 20000 13.4 8.9 $34.00 $14.22 $6.90 38% 0% 5.0 800 80%
Dell 0 0 4/1/2015 0.0 0 0.0 0.0 $0.00 $0.00 $0.00 0% 0% 7.0 500 0%
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Thrift Market Segment Analysis Sabena Mir Round: 1
December 31, 2014
Thrift Statistics
Total Industry Unit Demand 5,664
Actual Industry Unit Sales 5,664
Segment % of Total Industry 26.7%
Next Year's Segment Growth Rate 11.0%
Thrift Customer Buying Criteria
Expectations Importance
1. Price $14.00 - 26.00 55%
2. Reliability MTBF 14000-20000 20%
3. Ideal Position Pfmn 6.7 Size 13.3 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. Awareness
Sales
Budget
Cust. Accessibility
Dec.
Cust.
Survey
Cozy 25% 1,424 4/11/2015 6.5 13.5 $18.00 17000 3.76 $1,150 68% $1,000 64% 36
Cute 25% 1,419 4/11/2015 6.7 13.3 $18.00 17000 3.56 $1,150 69% $1,000 64% 37
Ace 22% 1,274 2/16/2015 5.4 14.6 $20.00 20000 6.11 $1,700 93% $1,800 75% 30
Dome 16% 883 6/28/2014 6.7 13.3 $19.00 14000 2.48 $1,000 56% $1,000 72% 24
Dug 8% 447 12/7/2014 9.1 10.9 $21.00 16000 1.11 $1,000 56% $1,800 72% 5
Awe 4% 212 3/2/2015 8.1 11.9 $29.50 22000 3.24 $1,700 94% $1,200 75% 6
Cat 0% 4 11/19/2014 9.9 9.5 $27.00 18000 1.16 $1,150 68% $700 64% 0
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Core Market Segment Analysis Sabena Mir Round: 1
December 31, 2014
Core Statistics
Total Industry Unit Demand 7,346
Actual Industry Unit Sales 7,346
Segment % of Total Industry 34.6%
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 16000-22000 18%
4. Ideal Position Pfmn 9.1 Size 10.9 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. Awareness
Sales
Budget
Cust. Accessibility
Dec.
Cust.
Survey
Dug 22% 1,602 12/7/2014 9.1 10.9 $21.00 16000 1.11 $1,000 56% $1,800 63% 39
Awe 16% 1,205 3/2/2015 8.1 11.9 $29.50 22000 3.24 $1,700 94% $1,200 67% 23
Cake 15% 1,076 11/17/2014 10.7 10.1 $27.00 20000 1.18 $1,150 68% $700 69% 22
Cat 13% 951 11/19/2014 9.9 9.5 $27.00 18000 1.16 $1,150 68% $700 69% 18
Cute 12% 854 4/11/2015 6.7 13.3 $18.00 17000 3.56 $1,150 69% $1,000 69% 15
Cozy 10% 742 4/11/2015 6.5 13.5 $18.00 17000 3.76 $1,150 68% $1,000 69% 11
Dome 6% 464 6/28/2014 6.7 13.3 $19.00 14000 2.48 $1,000 56% $1,000 63% 13
Bolt 5% 365 12/1/2014 YES 10.2 7.9 $31.00 23000 1.63 $1,250 77% $900 20% 2
Ace 1% 69 2/16/2015 5.4 14.6 $20.00 20000 6.11 $1,700 93% $1,800 67% 0
Drat 0% 15 12/17/2014 11.0 6.9 $30.00 18000 1.05 $1,000 57% $900 63% 0
Buzz 0% 2 1/4/2015 12.3 9.9 $35.00 25000 2.91 $1,250 77% $900 20% 0
Daze 0% 2 12/18/2014 13.4 8.9 $34.00 20000 1.07 $1,000 57% $1,200 63% 0
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Nano Market Segment Analysis Sabena Mir Round: 1
December 31, 2014
Nano Statistics
Total Industry Unit Demand 4,160
Actual Industry Unit Sales 4,160
Segment % of Total Industry 19.6%
Next Year's Segment Growth Rate 14.0%
Nano Customer Buying Criteria
Expectations Importance
1. Ideal Position Pfmn 11.0 Size 6.7 35%
2. Price $28.00 - 40.00 27%
3. Age Ideal Age = 1.0 20%
4. Reliability MTBF 18000-24000 18%
Perceptual Map for Nano Segment
Top Products in Nano Segment
Name
Market
Share
Units Sold
to Seg
Revision
Date Stock Out
Pfmn
Coord
Size
Coord
List
Price MTBF
Age
Dec.31
Promo
Budget
Cust. Awareness
Sales
Budget
Cust. Accessibility
Dec.
Cust.
Survey
Ark 24% 1,014 4/26/2014 11.0 6.7 $36.00 24000 1.40 $1,900 96% $1,600 83% 63
Brat 19% 777 10/17/2014 11.7 6.3 $37.00 23000 1.12 $1,250 76% $800 85% 46
Drat 14% 576 12/17/2014 11.0 6.9 $30.00 18000 1.05 $1,000 57% $900 64% 40
Bolt 13% 555 12/1/2014 YES 10.2 7.9 $31.00 23000 1.63 $1,250 77% $900 85% 52
Buzz 6% 259 1/4/2015 12.3 9.9 $35.00 25000 2.91 $1,250 77% $900 85% 13
Cake 5% 226 11/17/2014 10.7 10.1 $27.00 20000 1.18 $1,150 68% $700 28% 17
Cat 5% 214 11/19/2014 9.9 9.5 $27.00 18000 1.16 $1,150 68% $700 28% 15
Daze 5% 200 12/18/2014 13.4 8.9 $34.00 20000 1.07 $1,000 57% $1,200 64% 7
Baker 4% 184 10/17/2014 13.7 8.3 $39.00 25000 1.12 $1,250 76% $800 85% 7
Able 3% 111 4/5/2014 13.3 9.0 $41.00 26000 1.42 $1,900 95% $2,000 83% 8
Awe 1% 45 3/2/2015 8.1 11.9 $29.50 22000 3.24 $1,700 94% $1,200 83% 0
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Elite Market Segment Analysis Sabena Mir Round: 1
December 31, 2014
Elite Statistics
Total Industry Unit Demand 4,034
Actual Industry Unit Sales 4,034
Segment % of Total Industry 19.0%
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 13.3 Size 9.0 22%
4. Reliability MTBF 20000-26000 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. Awareness
Sales
Budget
Cust. Accessibility
Dec.
Cust.
Survey
Able 24% 981 4/5/2014 13.3 9.0 $41.00 26000 1.42 $1,900 95% $2,000 90% 46
Baker 19% 764 10/17/2014 13.7 8.3 $39.00 25000 1.12 $1,250 76% $800 85% 40
Buzz 16% 646 1/4/2015 12.3 9.9 $35.00 25000 2.91 $1,250 77% $900 85% 26
Daze 11% 430 12/18/2014 13.4 8.9 $34.00 20000 1.07 $1,000 57% $1,200 55% 28
Bolt 7% 298 12/1/2014 YES 10.2 7.9 $31.00 23000 1.63 $1,250 77% $900 85% 23
Ark 6% 257 4/26/2014 11.0 6.7 $36.00 24000 1.40 $1,900 96% $1,600 90% 13
Brat 5% 219 10/17/2014 11.7 6.3 $37.00 23000 1.12 $1,250 76% $800 85% 7
Drat 5% 199 12/17/2014 11.0 6.9 $30.00 18000 1.05 $1,000 57% $900 55% 8
Cake 3% 128 11/17/2014 10.7 10.1 $27.00 20000 1.18 $1,150 68% $700 15% 8
Cat 2% 76 11/19/2014 9.9 9.5 $27.00 18000 1.16 $1,150 68% $700 15% 5
Awe 1% 36 3/2/2015 8.1 11.9 $29.50 22000 3.24 $1,700 94% $1,200 90% 0
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Market Share Report Sabena Mir Round: 1
December 31, 2014
Actual Market Share in Units Thrift Core Nano Elite Total
Industry Unit
Sales 5,664 7,346 4,160 4,034 21,204
% of Market 26.7% 34.6% 19.6% 19.0% 100.0%
Ace 22.5% 0.9% 6.3%
Awe 3.7% 16.4% 1.1% 0.9% 7.1%
Ark 24.4% 6.4% 6.0%
Able 2.7% 24.3% 5.2%
Total 26.2% 17.3% 28.1% 31.6% 24.5%
Bolt 5.0% 13.3% 7.4% 5.7%
Buzz 0.0% 6.2% 16.0% 4.3%
Brat 18.7% 5.4% 4.7%
Baker 4.4% 18.9% 4.5%
Total 5.0% 42.6% 47.8% 19.2%
Cozy 25.1% 10.1% 10.2%
Cute 25.1% 11.6% 10.7%
Cat 0.1% 12.9% 5.2% 1.9% 5.9%
Cake 0.0% 14.7% 5.4% 3.2% 6.8%
Total 50.3% 49.3% 10.6% 5.0% 33.5%
Dome 15.6% 6.3% 6.3%
Dug 7.9% 21.8% 9.7%
Drat 0.2% 13.8% 4.9% 3.7%
Daze 0.0% 4.8% 10.7% 3.0%
Total 23.5% 28.4% 18.6% 15.6% 22.7%
Potential Market Share in Units Thrift Core Nano Elite Total
Units
Demanded 5,664 7,346 4,160 4,034 21,204
% of Market 26.7% 34.6% 19.6% 19.0% 100.0%
Ace 22.5% 0.9% 6.3%
Awe 3.7% 16.4% 1.1% 0.9% 7.1%
Ark 24.4% 6.4% 6.0%
Able 2.7% 24.3% 5.2%
Total 26.2% 17.3% 28.1% 31.6% 24.5%
Bolt 5.0% 13.4% 7.4% 5.8%
Buzz 6.2% 16.0% 4.3%
Brat 18.7% 5.4% 4.7%
Baker 4.4% 18.9% 4.5%
Total 5.0% 42.7% 47.8% 19.2%
Cozy 25.2% 10.1% 10.2%
Cute 25.1% 11.6% 10.7%
Cat 0.1% 12.9% 5.1% 1.9% 5.9%
Cake 14.7% 5.4% 3.2% 6.7%
Total 50.3% 49.3% 10.6% 5.0% 33.5%
Dome 15.6% 6.3% 6.4%
Dug 7.9% 21.8% 9.7%
Drat 0.2% 13.8% 4.9% 3.7%
Daze 4.8% 10.7% 3.0%
Total 23.5% 28.4% 18.6% 15.6% 22.7%
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Perceptual Map Sabena Mir Round: 1
December 31, 2014
Perceptual Map for All Segments
Andrews
Name Pfmn Size Revised
Ace 5.4 14.6 2/16/2015
Awe 8.1 11.9 3/2/2015
Ark 11.0 6.7 4/26/2014
Able 13.3 9.0 4/5/2014
Baldwin
Name Pfmn Size Revised
Bolt 10.2 7.9 12/1/2014
Buzz 12.3 9.9 1/4/2015
Brat 11.7 6.3 10/17/2014
Baker 13.7 8.3 10/17/2014
Chester
Name Pfmn Size Revised
Cozy 6.5 13.5 4/11/2015
Cute 6.7 13.3 4/11/2015
Cat 9.9 9.5 11/19/2014
Cake 10.7 10.1 11/17/2014
Digby
Name Pfmn Size Revised
Dome 6.7 13.3 6/28/2014
Dug 9.1 10.9 12/7/2014
Drat 11.0 6.9 12/17/2014
Daze 13.4 8.9 12/18/2014
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HR/TQM Report Sabena Mir Round: 1
December 31, 2014
HUMAN RESOURCES SUMMARY
Andrews Baldwin Chester Digby
Needed Complement 805 569 619 432
Complement 805 569 619 432
1st Shift Complement 554 427 362 303
2nd Shift Complement 251 142 258 129
Overtime% 0.0% 0.0% 0.0% 0.0%
Turnover Rate 7.0% 10.0% 8.1% 6.5%
New Employees 57 143 131 61
Separated Employees 0 0 0 0
Recruiting Spend $1,500 $0 $2,500 $5,000
Training Hours 80 0 40 80
Productivity Index 101.3% 100.0% 111.0% 121.4%
Recruiting Cost $143 $143 $458 $367
Separation Cost $0 $0 $0 $0
Training Cost $1,288 $0 $496 $691
Total HR Admin Cost $1,431 $143 $953 $1,057
Labor Contract Next Year
Wages $26.81 $26.81 $26.81 $26.81
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 $0 $0 $0
Vendor/JIT $1,000 $0 $0 $0
Quality Initiative Training $1,250 $1,250 $0 $0
Channel Support Systems $1,250 $1,250 $0 $0
Concurrent Engineering $1,250 $1,250 $0 $0
UNEP Green Programs $0 $0 $0 $0
TQM Budgets Last Year
Benchmarking $1,000 $0 $0 $0
Quality Function Deployment Effort $0 $0 $0 $0
CCE/6 Sigma Training $1,250 $1,250 $0 $0
GEMI TQEM Sustainability Initiatives $1,250 $1,250 $0 $0
Total Expenditures $8,250 $6,250 $0 $0
Cumulative Impacts
Material Cost Reduction 1.11% 0.58% 0.00% 0.00%
Labor Cost Reduction 3.47% 3.47% 0.00% 0.00%
Reduction R&D Cycle Time 9.91% 9.91% 0.00% 0.00%
Reduction Admin Costs 20.50% 0.00% 0.00% 0.00%
Demand Increase 0.94% 0.94% 0.00% 0.00%
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Annual Report Andrews C59559 Dec.R 3o1u, n2d0:1 41
DEFINITIONS: Common Size: The common size column
simply represents each item as a percentage of total
assets for that year. Cash: Your end-of-year 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 2014 2013
Common
Size
Cash $20,996 15.1% $31,800
Accounts Receivable $13,279 9.5% $13,431
Inventory $26,625 19.1% $25,972
Total Current Assets $60,900 43.7% $71,203
Plant & Equipment $131,700 94.5% $96,824
Accumulated Depreciation ($53,189) -38.2% ($44,409)
Total Fixed Assets $78,511 56.3% $52,415
Total Assets $139,411 100.0% $123,617
LIABILITIES & OWNERS'
EQUITY
Accounts Payable $9,302 6.7% $9,516
Current Debt $0 0.0% $15,717
Long Term Debt $41,931 30.1% $27,209
Total Liabilities $51,233 36.7% $52,442
Common Stock $26,745 19.2% $12,080
Retained Earnings $61,432 44.1% $59,094
Total Equity $88,177 63.2% $71,174
Total Liab. & O. Equity $139,411 100.0% $123,617
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: 2014 2013
Net Income (Loss) $2,338 $20,139
Depreciation $8,780 $6,455
Extraordinary gains/losses/writeoffs $0 $0
Accounts Payable ($214) $735
Inventory ($653) ($11,277)
Accounts Receivable $151 $20
Net cash from operations $10,402 $16,072
Cash Flows from Investing Activities:
Plant Improvements ($34,876) ($3,520)
Cash Flows from Financing Activities:
Dividends Paid $0 ($13,333)
Sales of Common Stock $14,665 $0
Purchase of Common Stock $0 ($1,935)
Cash from long term debt $14,722 $0
Retirement of long term debt $0 ($7,533)
Change in current debt (net) ($15,717) $9,992
Net cash from financing activities $13,670 ($12,809)
Net change in cash position ($10,804) ($257)
Closing cash position $20,996 $31,800
Annual Report Page 1
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Annual Report Andrews C59559 Dec.R 3o1u, n2d0:1 41 2014 Income Statement (Product Name:) Ace Awe Ark Able NA NA NA NA 2014
Total
Common
Size
Sales $26,847 $44,189 $45,733 $44,795 $0 $0 $0 $0 $161,564 100.0%
Variable Costs:
Direct Labor $10,093 $13,979 $13,249 $10,946 $0 $0 $0 $0 $48,267 29.9%
Direct Material $10,614 $16,369 $19,674 $17,603 $0 $0 $0 $0 $64,259 39.8%
Inventory Carry $1,705 $1,324 $107 $59 $0 $0 $0 $0 $3,195 2.0%
Total Variable $22,412 $31,672 $33,029 $28,607 $0 $0 $0 $0 $115,721 71.6%
Contribution Margin $4,434 $12,517 $12,704 $16,187 $0 $0 $0 $0 $45,843 28.4%
Period Costs:
Depreciation $3,496 $2,400 $1,456 $1,428 $0 $0 $0 $0 $8,780 5.4%
SG&A: R&D $1,000 $1,000 $320 $262 $0 $0 $0 $0 $2,582 1.6%
Promotions $1,700 $1,700 $1,900 $1,900 $0 $0 $0 $0 $7,200 4.5%
Sales $1,800 $1,200 $1,600 $2,000 $0 $0 $0 $0 $6,600 4.1%
Admin $387 $637 $660 $646 $0 $0 $0 $0 $2,330 1.4%
Total Period $8,383 $6,937 $5,935 $6,236 $0 $0 $0 $0 $27,492 17.0%
Net Margin ($3,949) $5,580 $6,769 $9,951 $0 $0 $0 $0 $18,351 11.4%
Definitions: Sales: Unit sales times list price. Direct Labor: Labor costs incurred to produce the product that was sold.
Inventory Carry Cost: the cost to carry unsold goods in inventory. Depreciation: Calculated on straight-line 15-year
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. Write-offs 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 $9,719 6.0%
EBIT $8,632 5.3%
Short Term Interest $0 0.0%
LongTerm Interest $4,962 3.1%
Taxes $1,285 0.8%
Profit Sharing $48 0.0%
Net Profit $2,338 1.4%
Annual Report Page 2
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Annual Report Baldwin C59559 Dec.R 3o1u, n2d0:1 41
DEFINITIONS: Common Size: The common size column
simply represents each item as a percentage of total
assets for that year. Cash: Your end-of-year 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 2014 2013
Common
Size
Cash $15,051 16.0% $19,743
Accounts Receivable $11,780 12.5% $9,829
Inventory $14,716 15.6% $14,832
Total Current Assets $41,547 44.1% $44,404
Plant & Equipment $93,960 99.7% $84,380
Accumulated Depreciation ($41,287) -43.8% ($35,023)
Total Fixed Assets $52,673 55.9% $49,357
Total Assets $94,220 100.0% $93,761
LIABILITIES & OWNERS'
EQUITY
Accounts Payable $7,819 8.3% $6,382
Current Debt $14,285 15.2% $18,432
Long Term Debt $20,787 22.1% $19,479
Total Liabilities $42,891 45.5% $44,293
Common Stock $8,818 9.4% $9,102
Retained Earnings $42,511 45.1% $40,367
Total Equity $51,329 54.5% $49,469
Total Liab. & O. Equity $94,220 100.0% $93,761
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: 2014 2013
Net Income (Loss) $10,569 $11,057
Depreciation $6,264 $5,625
Extraordinary gains/losses/writeoffs $0 $0
Accounts Payable $1,437 $997
Inventory $116 $318
Accounts Receivable ($1,951) ($1,776)
Net cash from operations $16,435 $16,221
Cash Flows from Investing Activities:
Plant Improvements ($9,580) ($6,500)
Cash Flows from Financing Activities:
Dividends Paid ($7,169) ($4,465)
Sales of Common Stock $0 $0
Purchase of Common Stock ($1,539) ($1,829)
Cash from long term debt $1,308 $5,675
Retirement of long term debt $0 ($6,331)
Change in current debt (net) ($4,147) $7,949
Net cash from financing activities ($11,547) $1,000
Net change in cash position ($4,692) $10,721
Closing cash position $15,051 $19,743
Annual Report Page 1
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Annual Report Baldwin C59559 Dec.R 3o1u, n2d0:1 41 2014 Income Statement (Product Name:) Bolt Buzz Brat Baker Na Na Na Na 2014
Total
Common
Size
Sales $37,738 $31,754 $36,835 $36,995 $0 $0 $0 $0 $143,322 100.0%
Variable Costs:
Direct Labor $11,752 $7,727 $8,507 $7,608 $0 $0 $0 $0 $35,594 24.8%
Direct Material $16,156 $13,488 $15,072 $14,938 $0 $0 $0 $0 $59,654 41.6%
Inventory Carry $0 $368 $732 $666 $0 $0 $0 $0 $1,766 1.2%
Total Variable $27,909 $21,583 $24,311 $23,212 $0 $0 $0 $0 $97,014 67.7%
Contribution Margin $9,830 $10,171 $12,524 $13,784 $0 $0 $0 $0 $46,308 32.3%
Period Costs:
Depreciation $1,691 $1,213 $1,587 $1,773 $0 $0 $0 $0 $6,264 4.4%
SG&A: R&D $928 $1,000 $804 $804 $0 $0 $0 $0 $3,535 2.5%
Promotions $1,250 $1,250 $1,250 $1,250 $0 $0 $0 $0 $5,000 3.5%
Sales $900 $900 $800 $800 $0 $0 $0 $0 $3,400 2.4%
Admin $302 $254 $295 $296 $0 $0 $0 $0 $1,146 0.8%
Total Period $5,070 $4,617 $4,735 $4,923 $0 $0 $0 $0 $19,346 13.5%
Net Margin $4,759 $5,553 $7,789 $8,861 $0 $0 $0 $0 $26,963 18.8%
Definitions: Sales: Unit sales times list price. Direct Labor: Labor costs incurred to produce the product that was sold.
Inventory Carry Cost: the cost to carry unsold goods in inventory. Depreciation: Calculated on straight-line 15-year
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. Write-offs 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 $6,338 4.4%
EBIT $20,624 14.4%
Short Term Interest $1,443 1.0%
LongTerm Interest $2,589 1.8%
Taxes $5,807 4.1%
Profit Sharing $216 0.2%
Net Profit $10,569 7.4%
Annual Report Page 2
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Annual Report Chester C59559 Dec.R 3o1u, n2d0:1 41
DEFINITIONS: Common Size: The common size column
simply represents each item as a percentage of total
assets for that year. Cash: Your end-of-year 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 2014 2013
Common
Size
Cash $24,150 14.7% $32,141
Accounts Receivable $12,505 7.6% $10,819
Inventory $13,316 8.1% $10,445
Total Current Assets $49,971 30.4% $53,405
Plant & Equipment $177,560 108.0% $142,900
Accumulated Depreciation ($63,102) -38.4% ($51,265)
Total Fixed Assets $114,458 69.6% $91,635
Total Assets $164,429 100.0% $145,040
LIABILITIES & OWNERS'
EQUITY
Accounts Payable $8,914 5.4% $7,283
Current Debt $25,203 15.3% $29,239
Long Term Debt $68,246 41.5% $53,839
Total Liabilities $102,363 62.3% $90,361
Common Stock $27,630 16.8% $24,684
Retained Earnings $34,435 20.9% $29,995
Total Equity $62,065 37.7% $54,679
Total Liab. & O. Equity $164,429 100.0% $145,040
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: 2014 2013
Net Income (Loss) $4,440 $7,500
Depreciation $11,837 $9,527
Extraordinary gains/losses/writeoffs $0 $0
Accounts Payable $1,631 $1,457
Inventory ($2,871) ($2,686)
Accounts Receivable ($1,686) ($1,038)
Net cash from operations $13,351 $14,760
Cash Flows from Investing Activities:
Plant Improvements ($34,660) ($15,800)
Cash Flows from Financing Activities:
Dividends Paid $0 ($12,694)
Sales of Common Stock $2,946 $0
Purchase of Common Stock $0 $0
Cash from long term debt $14,408 $9,474
Retirement of long term debt $0 ($7,533)
Change in current debt (net) ($4,036) $7,069
Net cash from financing activities $13,318 ($3,685)
Net change in cash position ($7,991) ($4,725)
Closing cash position $24,150 $32,141
Annual Report Page 1
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Annual Report Chester C59559 Dec.R 3o1u, n2d0:1 41 2014 Income Statement (Product Name:) Cozy Cute Cat Cake Na Na Na Na 2014
Total
Common
Size
Sales $38,991 $40,905 $33,621 $38,622 $0 $0 $0 $0 $152,139 100.0%
Variable Costs:
Direct Labor $9,818 $10,094 $8,938 $10,551 $0 $0 $0 $0 $39,401 25.9%
Direct Material $16,965 $18,297 $13,918 $17,005 $0 $0 $0 $0 $66,185 43.5%
Inventory Carry $224 $289 $532 $552 $0 $0 $0 $0 $1,598 1.1%
Total Variable $27,008 $28,680 $23,388 $28,108 $0 $0 $0 $0 $107,184 70.5%
Contribution Margin $11,983 $12,225 $10,234 $10,514 $0 $0 $0 $0 $44,955 29.5%
Period Costs:
Depreciation $2,800 $3,333 $2,604 $3,100 $0 $0 $0 $0 $11,837 7.8%
SG&A: R&D $1,000 $1,000 $896 $891 $0 $0 $0 $0 $3,788 2.5%
Promotions $1,150 $1,150 $1,150 $1,150 $0 $0 $0 $0 $4,600 3.0%
Sales $1,000 $1,000 $700 $700 $0 $0 $0 $0 $3,400 2.2%
Admin $517 $543 $446 $512 $0 $0 $0 $0 $2,018 1.3%
Total Period $6,467 $7,026 $5,796 $6,354 $0 $0 $0 $0 $25,643 16.9%
Net Margin $5,516 $5,199 $4,437 $4,160 $0 $0 $0 $0 $19,312 12.7%
Definitions: Sales: Unit sales times list price. Direct Labor: Labor costs incurred to produce the product that was sold.
Inventory Carry Cost: the cost to carry unsold goods in inventory. Depreciation: Calculated on straight-line 15-year
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. Write-offs 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 $868 0.6%
EBIT $18,445 12.1%
Short Term Interest $2,898 1.9%
LongTerm Interest $8,576 5.6%
Taxes $2,439 1.6%
Profit Sharing $91 0.1%
Net Profit $4,440 2.9%
Annual Report Page 2
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Annual Report Digby C59559 Dec.R 3o1u, n2d0:1 41
DEFINITIONS: Common Size: The common size column
simply represents each item as a percentage of total
assets for that year. Cash: Your end-of-year 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 2014 2013
Common
Size
Cash $17,619 11.9% $32,523
Accounts Receivable $9,354 6.3% $9,765
Inventory $12,515 8.5% $6,447
Total Current Assets $39,488 26.8% $48,735
Plant & Equipment $165,300 112.0% $124,400
Accumulated Depreciation ($57,176) -38.7% ($47,289)
Total Fixed Assets $108,124 73.2% $77,111
Total Assets $147,612 100.0% $125,847
LIABILITIES & OWNERS'
EQUITY
Accounts Payable $6,415 4.3% $5,796
Current Debt $21,740 14.7% $25,489
Long Term Debt $59,153 40.1% $41,369
Total Liabilities $87,308 59.1% $72,654
Common Stock $18,647 12.6% $14,389
Retained Earnings $41,658 28.2% $38,803
Total Equity $60,305 40.9% $53,192
Total Liab. & O. Equity $147,612 100.0% $125,847
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: 2014 2013
Net Income (Loss) $2,854 $10,190
Depreciation $9,887 $8,293
Extraordinary gains/losses/writeoffs $0 $0
Accounts Payable $619 $608
Inventory ($6,068) $1,429
Accounts Receivable $411 ($954)
Net cash from operations $7,703 $19,565
Cash Flows from Investing Activities:
Plant Improvements ($40,900) ($26,642)
Cash Flows from Financing Activities:
Dividends Paid $0 ($6,250)
Sales of Common Stock $4,258 $0
Purchase of Common Stock $0 $0
Cash from long term debt $17,784 $15,601
Retirement of long term debt $0 ($5,883)
Change in current debt (net) ($3,749) $9,625
Net cash from financing activities $18,293 $13,093
Net change in cash position ($14,904) $6,016
Closing cash position $17,619 $32,523
Annual Report Page 1
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Annual Report Digby C59559 Dec.R 3o1u, n2d0:1 41 2014 Income Statement (Product Name:) Dome Dug Drat Daze Dell Na Na Na 2014
Total
Common
Size
Sales $25,596 $43,030 $23,685 $21,499 $0 $0 $0 $0 $113,810 100.0%
Variable Costs:
Direct Labor $3,708 $11,623 $4,726 $4,391 $0 $0 $0 $0 $24,449 21.5%
Direct Material $9,169 $19,444 $10,247 $8,675 $0 $0 $0 $0 $47,534 41.8%
Inventory Carry $411 $351 $376 $364 $0 $0 $0 $0 $1,502 1.3%
Total Variable $13,288 $31,418 $15,350 $13,430 $0 $0 $0 $0 $73,485 64.6%
Contribution Margin $12,307 $11,613 $8,336 $8,069 $0 $0 $0 $0 $40,325 35.4%
Period Costs:
Depreciation $3,500 $3,400 $1,600 $1,387 $0 $0 $0 $0 $9,887 8.7%
SG&A: R&D $496 $947 $973 $977 $1,000 $0 $0 $0 $4,393 3.9%
Promotions $1,000 $1,000 $1,000 $1,000 $0 $0 $0 $0 $4,000 3.5%
Sales $1,000 $1,800 $900 $1,200 $0 $0 $0 $0 $4,900 4.3%
Admin $417 $701 $386 $350 $0 $0 $0 $0 $1,854 1.6%
Total Period $6,413 $7,848 $4,859 $4,913 $1,000 $0 $0 $0 $25,033 22.0%
Net Margin $5,894 $3,765 $3,476 $3,156 ($1,000) $0 $0 $0 $15,292 13.4%
Definitions: Sales: Unit sales times list price. Direct Labor: Labor costs incurred to produce the product that was sold.
Inventory Carry Cost: the cost to carry unsold goods in inventory. Depreciation: Calculated on straight-line 15-year
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. Write-offs 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 $1,102 1.0%
EBIT $14,189 12.5%
Short Term Interest $2,413 2.1%
LongTerm Interest $7,295 6.4%
Taxes $1,568 1.4%
Profit Sharing $58 0.1%
Net Profit $2,854 2.5%
Annual Report Page 2
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