Where Is The Fixed Cost In Capsin Report

Almanac Report Andrews

Annual Report Baldwin

Almanac Report Chester

Annual Report Digby

Selected Fiscal Statistics

Andrews Baldwin Chester Digby ROS 0.vii% 0.i% 3.iii% 0.two% Turnover 0.78 1.16 1.23 1.45 ROA 0.5% 0.1% four.1% 0.iii% Leverage ii.iii ii.viii 2.0 ii.three ROE 1.2% 0.4% 8.2% 0.vii% Emergency Loan $0 $0 $0 $0 Sales $122,412,682 $167,340,889 $147,053,946 $220,974,547 EBIT $eleven,385,747 $10,701,648 $xiv,283,460 $9,570,040 Profits $859,980 $188,073 $4,921,067 $490,070 Cumulative Profit $7,805,678 $223,085 $16,293,314 $xiv,705,758 SG&A / Sales 16.two% 12.seven% 17.vii% fifteen.9% Contrib. Margin % 38.four% 29.3% 37.four% 27.7%

Comp-XM® Inquirer	Page i

Stocks & Bonds

Stock Market Summary

Visitor	Close	Change	Shares	MarketCap ($K)	Volume Value	EPS	Dividend	Yield	P/East
Andrews	$27.72	$0.66	two,601,478	$72	$26.74	$0.33	$0.00	0.0%	83.6
Baldwin	$ten.77	$0.93	two,525,298	$27	$20.64	$0.07	$0.00	0.0%	142.7
Chester	$39.73	$5.35	2,000,000	$79	$xxx.02	$2.46	$0.00	0.0%	16.1
Digby	$thirty.67	($three.86)	2,224,381	$68	$29.88	$0.22	$0.00	0.0%	138.6

Bond Market Summary

	Company	Series#	Face	Yield	Close	S&P
	Andrews
		14.0S2016	$twenty,850,000	thirteen.9%	$101.00	CCC
		10.8S2021	$8,000,000	12.ii%	$88.64	CCC
		12.2S2023	$15,000,000	13.0%	$93.93	CCC
		12.7S2024	$ten,000,000	13.2%	$96.26	CCC
	Baldwin
		14.0S2016	$xx,850,000	14.0%	$100.00	C
		11.5S2022	$five,000,000	thirteen.0%	$88.forty	C
		12.0S2023	$8,000,000	thirteen.3%	$90.11	C
		13.0S2024	$20,000,000	xiii.7%	$94.78	C
	Chester
		14.0S2016	$xx,850,000	xiii.7%	$102.01	B
		10.8S2021	$4,000,000	11.ix%	$91.10	B
		xi.8S2022	$vii,000,000	12.iv%	$95.17	B
	Digby
		14.0S2016	$xx,850,000	thirteen.9%	$101.00	CCC
		11.4S2022	$x,000,000	12.six%	$90.53	CCC
		12.2S2023	$four,000,000	13.0%	$93.93	CCC
		12.7S2024	$6,000,000	13.ii%	$96.26	CCC

Comp-XM® Inquirer	Page two

Financial Analysis

Cash Flow Statement Survey	Andrews	Baldwin	Chester	Digby
Greenbacks flows from operating activities
Internet Income (Loss)	$860	$188	$4,921	$490
Adjustment for non-cash items:
Depreciation	$10,015	$10,407	$9,220	$9,640
Boggling gains/losses/writeoffs	($338)	$0	($thirteen)	$0
Changes in current assets and liabilities:
Accounts payable	($957)	$4,628	($462)	$four,469
Inventory	($four,203)	($1,511)	$306	($nineteen,140)
Accounts receivable	$i,658	($4,870)	($299)	($4,371)
Net cash from operations	$7,034	$viii,843	$13,673	($eight,912)
Greenbacks flows from investing activities
Found improvements (internet)	($24,950)	($28,460)	($x,380)	($11,800)
Cash flows from financing activities
Dividends paid	$0	$0	$0	$0
Sales of common stock	$three,000	$4,142	$0	$6,000
Purchase of common stock	$0	$0	$0	$0
Cash from long term debt issued	$10,000	$twenty,000	$0	$6,000
Early retirement of long term debt	$0	$0	($v,000)	$0
Retirement of electric current debt	($13,200)	($ten,000)	($fourteen,000)	($12,000)
Greenbacks from current debt borrowing	$14,000	$15,000	$12,000	$17,000
Cash from emergency loan	$0	$0	$0	$0
Net greenbacks from financing activities	$13,800	$29,142	($7,000)	$17,000
Net modify in cash position	($4,116)	$ix,525	($3,707)	($3,712)

Balance Sheet Survey	Andrews	Baldwin	Chester	Digby
Cash	$21,933	$17,650	$iii,089	$x,277
Accounts Receivable	$10,061	$thirteen,754	$12,087	$xviii,162
Inventory	$14,063	$xiii,785	$27,999	$40,336
Total Current Assets	$46,058	$45,189	$43,175	$68,776
Plant and equipment	$169,218	$169,100	$138,300	$144,600
Accumulated Depreciation	($57,288)	($69,703)	($61,428)	($60,867)
Total Fixed Assets	$111,930	$99,397	$76,872	$83,733
Total Assets	$157,987	$144,586	$120,047	$152,509
Accounts Payable	$half dozen,678	$ix,718	$7,264	$14,300
Current Debt	$27,900	$28,900	$20,887	$thirty,900
Long Term Debt	$53,850	$53,850	$31,850	$40,850
Full Liabilities	$88,428	$92,468	$sixty,001	$86,050
Mutual Stock	$36,360	$26,502	$18,360	$26,360
Retained Earnings	$33,199	$25,617	$41,687	$40,099
Full Equity	$69,559	$52,119	$60,047	$66,459
Total Liabilities & Owners' Equity	$157,987	$144,586	$120,047	$152,509

Income Statement Survey	Andrews	Baldwin	Chester	Digby
Sales	$122,413	$167,341	$147,054	$220,975
Variable Costs (Labor, Material, Carry)	$75,461	$118,374	$92,045	$159,684
Depreciation	$10,015	$x,407	$9,220	$9,640
SGA (R&D, Promo, Sales, Admin)	$19,840	$21,251	$26,044	$35,181
Other (Fees, Writeoffs, TQM, Bonuses)	$5,712	$vi,607	$five,462	$half-dozen,900
EBIT	$11,386	$10,702	$14,283	$9,570
Interest (Short term, Long term)	$10,036	$x,406	$6,558	$8,801
Taxes	$473	$103	$2,704	$269
Profit Sharing	$18	$iv	$100	$10
Net Turn a profit	$860	$188	$iv,921	$490

Comp-XM® Inquirer	Page 3

Production Analysis

Product Information

Name	Chief Segment	Units Sold	Unit of measurement Inven tory	Revision Date	Age Dec.31	MTBF	Pfmn Coord	Size Coord	Cost	Material Cost	Labor Cost	Contr. Marg.	2nd Shift & Over- time	Car mation Next Round	Capacity Next Round	Plant Utiliz.
Able	Depression	947	142	2/13/2014	4.0	12000	5.0	15.0	$19.00	$v.96	$half-dozen.30	33%	0%	6.0	i,200	91%
Acre	Depression	one,908	114	ane/29/2014	8.6	12000	three.0	17.0	$nineteen.00	$four.40	$v.49	46%	32%	7.0	i,400	134%
Adam	Trad	1,287	0	11/4/2014	1.4	16000	8.0	11.vii	$27.00	$9.54	$seven.24	35%	forty%	7.0	900	143%
Aft		0	0	6/14/2013	2.7	25000	10.3	xiv.8	$32.00	$0.00	$0.00	0%	0%	iii.0	1	0%
Ate	High	475	397	four/26/2014	1.iv	23000	x.5	8.8	$38.00	$13.62	$7.60	35%	36%	7.0	500	139%
Centrality	High	404	96	half dozen/28/2014	0.5	23000	12.0	7.0	$38.00	$14.ninety	$7.37	39%	91%	8.0	500	100%
Ache		0	0	five/8/2015	0.0	0	0.0	0.0	$0.00	$0.00	$0.00	0%	0%	8.0	500	0%
Baker	Depression	806	580	ane/21/2014	4.0	14000	5.5	xv.1	$21.00	$7.05	$vi.58	28%	0%	half dozen.5	1,400	99%
Bead	Low	ane,522	401	4/xiii/2014	4.vii	14000	four.5	15.7	$20.00	$vi.39	$vi.27	34%	7%	7.0	1,400	106%
Bid	Trad	ane,260	0	1/11/2014	2.4	17000	7.ix	12.2	$28.00	$10.11	$9.xiv	27%	25%	five.0	800	124%
Bold	Trad	891	0	1/xi/2014	two.4	17000	8.half-dozen	12.half dozen	$28.00	$10.25	$nine.66	28%	50%	5.0	600	149%
Buddy	Trad	1,089	0	ane/eleven/2014	2.iv	17000	seven.four	11.half dozen	$28.00	$x.17	$10.14	27%	83%	v.0	600	182%
Brass	High	769	23	half-dozen/24/2014	0.9	23000	12.vi	8.0	$38.00	$xv.55	$x.32	32%	100%	5.0	450	198%
Brat		0	0	7/11/2015	0.0	0	0.0	0.0	$0.00	$0.00	$0.00	0%	0%	v.0	500	0%
Cake	Trad	891	0	12/fifteen/2014	1.3	15000	7.3	12.vii	$25.l	$8.59	$five.36	47%	0%	6.eight	1,100	89%
Cedar	Depression	2,438	283	11/28/2015	8.6	12000	3.0	17.0	$18.50	$4.twoscore	$5.20	45%	73%	eight.v	1,400	177%
Cid	High	599	591	12/26/2014	1.1	23000	12.2	7.8	$36.fifty	$fourteen.66	$8.65	29%	31%	4.8	600	132%
Coat	Pfmn	805	443	12/24/2014	ane.2	26000	13.7	12.8	$31.50	$fourteen.60	$vii.81	24%	84%	5.8	550	188%
Cure	Size	1,016	78	12/24/2014	1.ii	18000	7.3	6.7	$31.50	$12.17	$7.34	36%	37%	5.8	500	139%
Daze	Trad	one,424	358	eight/8/2014	1.5	19000	8.3	11.seven	$28.00	$ten.96	$eight.97	27%	80%	5.v	1,000	178%
Dell	Low	i,918	498	5/21/2015	8.6	15500	3.0	17.0	$20.50	$5.63	$seven.24	34%	57%	vi.5	one,400	156%
Dixie	High	802	373	9/8/2014	1.ii	24000	12.2	7.9	$38.00	$15.55	$ix.59	30%	70%	4.5	500	168%
Dot	Pfmn	950	220	7/21/2014	1.four	26000	13.8	13.0	$33.00	$15.24	$9.75	22%	83%	v.0	600	182%
Dune	Size	ane,201	48	8/13/2014	one.3	19500	7.8	half-dozen.8	$33.00	$13.22	$9.75	30%	83%	5.0	600	182%
Doom	Pfmn	872	255	5/xviii/2014	1.0	26000	13.7	thirteen.0	$33.00	$15.19	$9.93	xx%	100%	5.0	550	198%
Dust	Size	349	186	vi/iii/2014	0.6	19000	7.8	7.0	$33.00	$12.97	$9.81	26%	89%	five.0	550	107%

Comp-XM® Inquirer	Page 4

Traditional Market Segment Analysis

Traditional Statistics Total Manufacture Unit Demand 7,003 Bodily Industry Unit of measurement Sales 7,003 Segment % of Total Industry 28.iv% Growth Charge per unit 9.2% Traditional Customer Buying Criteria Expectations Importance ane. Age Platonic Age = 2.0 47% 2. Toll $xviii.00 - 28.00 23% 3. Ideal Position Pfmn 7.eight Size12.2 21% 4. Reliability MTBF 14000-19000 ix%
Perceptual Map for Traditional Segment

Superlative Products in Traditional Segment

Proper name	Market Share	Units Sold to Seg	Revision Appointment	Stock Out	Pfmn Coord	Size Coord	List Price	MTBF	Age December.31	Promo Budget	Sales Budget	Customer Aware- ness	December Customer Survey
Shock	20%	i,415	8/eight/2014		viii.iii	xi.7	$28.00	19000	ane.5	$two,300	$1,718	100%	44
Adam	xviii%	1,282	xi/four/2014	YES	8.0	eleven.7	$27.00	16000	ane.4	$1,550	$one,040	90%	34
Bid	18%	1,254	1/xi/2014	YES	seven.ix	12.2	$28.00	17000	2.four	$1,700	$1,012	99%	50
Buddy	15%	1,036	1/11/2014	YES	seven.4	11.half-dozen	$28.00	17000	2.4	$i,700	$1,012	84%	42
Bold	13%	884	1/11/2014	Aye	8.6	12.6	$28.00	17000	2.four	$1,700	$ane,012	86%	42
Cake	12%	849	12/15/2014	YES	seven.3	12.7	$25.50	15000	1.3	$1,575	$2,250	95%	33
Baker	iii%	191	one/21/2014		5.v	15.1	$21.00	14000	4.0	$1,700	$1,012	100%	ii
Able	1%	91	two/13/2014		v.0	15.0	$nineteen.00	12000	iv.0	$i,550	$i,430	87%	0

Comp-XM® Inquirer	Page 5

Low End Marketplace Segment Analysis

Low End Statistics Total Manufacture Unit Need 9,299 Actual Industry Unit Sales nine,299 Segment % of Total Manufacture 37.eight% Growth Rate 11.7% Low End Client Ownership Criteria Expectations Importance 1. Toll $13.00 - 23.00 53% 2. Age Ideal Historic period = vii.0 24% 3. Ideal Position Pfmn 3.7 Size16.3 xvi% 4. Reliability MTBF 12000-17000 7%
Perceptual Map for Low Cease Segment

Summit Products in Low End Segment

Name	Market Share	Units Sold to Seg	Revision Date	Stock Out	Pfmn Coord	Size Coord	List Toll	MTBF	Historic period Dec.31	Promo Budget	Sales Budget	Customer Aware- ness	December Customer Survey
Cedar	26%	ii,438	11/28/2015		3.0	17.0	$18.50	12000	8.half-dozen	$ane,575	$2,362	94%	thirty
Dell	21%	ane,918	v/21/2015		3.0	17.0	$20.l	15500	8.vi	$2,300	$ane,718	100%	24
Acre	21%	1,908	1/29/2014		3.0	17.0	$xix.00	12000	eight.half dozen	$ane,550	$1,170	82%	24
Bead	16%	1,522	4/thirteen/2014		4.5	15.7	$20.00	14000	4.7	$i,700	$1,012	100%	22
Able	9%	857	2/xiii/2014		5.0	15.0	$xix.00	12000	4.0	$1,550	$ane,430	87%	xiv
Baker	7%	615	one/21/2014		five.5	15.1	$21.00	14000	4.0	$ane,700	$one,012	100%	ten
Block	0%	42	12/xv/2014	Aye	7.3	12.7	$25.fifty	15000	1.3	$1,575	$ii,250	95%	0

Comp-XM® Inquirer	Page vi

High Terminate Market place Segment Analysis

High End Statistics Total Industry Unit Demand 3,104 Bodily Manufacture Unit Sales three,104 Segment % of Total Industry 12.6% Growth Rate 16.two% High Stop Customer Buying Criteria Expectations Importance one. Ideal Position Pfmn12.5 Size 7.5 43% ii. Age Platonic Age = 0.0 29% 3. Reliability MTBF 20000-25000 19% 4. Price $28.00 - 38.00 9%
Perceptual Map for High End Segment

Meridian Products in Loftier End Segment

Proper noun	Market Share	Units Sold to Seg	Revision Date	Stock Out	Pfmn Coord	Size Coord	List Price	MTBF	Historic period Dec.31	Promo Budget	Sales Budget	Customer Aware- ness	Dec Customer Survey
Dixie	26%	802	9/viii/2014		12.2	7.9	$38.00	24000	1.ii	$2,100	$1,718	100%	53
Contumely	25%	769	half-dozen/24/2014		12.half-dozen	eight.0	$38.00	23000	0.ix	$1,550	$one,265	79%	45
Cid	19%	599	12/26/2014		12.2	seven.8	$36.50	23000	1.i	$ane,550	$ii,362	91%	50
Ate	15%	475	4/26/2014		10.5	8.8	$38.00	23000	i.4	$1,700	$ane,235	86%	xviii
Axis	13%	404	half-dozen/28/2014		12.0	7.0	$38.00	23000	0.v	$1,700	$1,625	65%	44
Dust	1%	16	6/3/2014		7.eight	7.0	$33.00	19000	0.6	$two,100	$1,964	71%	1
Shock	0%	10	8/8/2014		8.3	11.seven	$28.00	19000	1.five	$ii,300	$1,718	100%	0
Bold	0%	vii	1/11/2014	Yep	8.six	12.6	$28.00	17000	ii.four	$1,700	$i,012	86%	0
Dune	0%	vii	eight/13/2014		vii.viii	6.8	$33.00	19500	1.iii	$2,100	$1,718	100%	0
Bid	0%	6	1/xi/2014	Yes	7.nine	12.2	$28.00	17000	2.4	$one,700	$ane,012	99%	0
Buddy	0%	six	i/11/2014	YES	7.4	xi.6	$28.00	17000	ii.4	$1,700	$one,012	84%	0
Adam	0%	iii	11/iv/2014	Yeah	eight.0	11.seven	$27.00	16000	one.4	$1,550	$one,040	90%	0

Comp-XM® Inquirer	Page 7

Performance Market Segment Analysis

Performance Statistics Total Industry Unit Demand two,630 Actual Industry Unit Sales ii,630 Segment % of Total Industry ten.7% Growth Charge per unit 19.eight% Performance Customer Buying Criteria Expectations Importance 1. Reliability MTBF 22000-27000 43% ii. Ideal Position Pfmn13.4 Size13.2 29% 3. Cost $23.00 - 33.00 19% 4. Age Ideal Age = ane.0 9%
Perceptual Map for Performance Segment

Pinnacle Products in Performance Segment

Name	Market Share	Units Sold to Seg	Revision Date	Stock Out	Pfmn Coord	Size Coord	Listing Price	MTBF	Age Dec.31	Promo Budget	Sales Budget	Customer Enlightened- ness	December Customer Survey
Dot	36%	950	vii/21/2014		xiii.8	13.0	$33.00	26000	1.4	$two,100	$ane,718	100%	52
Doom	33%	872	5/eighteen/2014		thirteen.7	13.0	$33.00	26000	1.0	$ii,100	$1,718	90%	fifty
Coat	31%	805	12/24/2014		13.7	12.8	$31.50	26000	ane.2	$ane,600	$ii,137	89%	45
Adam	0%	two	11/4/2014	Yeah	8.0	11.vii	$27.00	16000	1.four	$1,550	$ane,040	90%	0

Comp-XM® Inquirer	Page 8

Size Market place Segment Assay

Size Statistics Total Industry Unit Demand 2,590 Actual Industry Unit Sales 2,590 Segment % of Total Industry ten.5% Growth Charge per unit 18.iii% Size Customer Buying Criteria Expectations Importance 1. Platonic Position Pfmn 6.8 Size 6.6 43% 2. Age Ideal Age = i.v 29% three. Reliability MTBF 16000-21000 19% 4. Toll $23.00 - 33.00 9%
Perceptual Map for Size Segment

Top Products in Size Segment

Name	Market Share	Units Sold to Seg	Revision Date	Stock Out	Pfmn Coord	Size Coord	List Price	MTBF	Age Dec.31	Promo Budget	Sales Budget	Customer Enlightened- ness	Dec Customer Survey
Dune	46%	ane,194	eight/13/2014		7.viii	six.viii	$33.00	19500	ane.iii	$2,100	$1,718	100%	46
Cure	39%	1,016	12/24/2014		seven.3	vi.seven	$31.50	18000	ane.2	$i,550	$2,137	89%	46
Grit	13%	332	half-dozen/3/2014		seven.8	7.0	$33.00	19000	0.6	$2,100	$1,964	71%	29
Buddy	2%	47	1/eleven/2014	Yeah	7.4	11.half dozen	$28.00	17000	two.4	$1,700	$i,012	84%	0

Comp-XM® Inquirer	Page 9

Market Share Report

Actual Market Share in Units Trad Low Loftier Pfmn Size Full Manufacture Unit of measurement Sales seven,003 9,299 iii,104 two,630 two,590 24,626 % of Market 28.4% 37.viii% 12.vi% 10.vii% ten.5% 100.0% Able ane.3% nine.2% 3.9% Acre 20.v% 7.viii% Adam 18.3% 0.1% 0.1% v.2% Ate 15.3% 1.9% Axis xiii.0% i.half-dozen% Total 19.six% 29.7% 28.four% 0.ane% 20.4% Baker 2.seven% six.vi% iii.3% Bead 16.4% 6.2% Bid 17.9% 0.two% five.1% Bold 12.6% 0.ii% 3.6% Buddy xiv.8% 0.2% 1.eight% 4.4% Contumely 24.8% 3.1% Full 48.1% 23.0% 25.four% 1.8% 25.7% Cake 12.1% 0.5% 3.6% Cedar 26.ii% nine.nine% Cid 19.iii% 2.four% Coat xxx.6% three.3% Cure 39.2% 4.1% Total 12.1% 26.7% xix.3% xxx.half-dozen% 39.ii% 23.4% Daze 20.ii% 0.three% 5.viii% Dell 20.half-dozen% 7.eight% Dixie 25.viii% 3.three% Dot 36.1% 3.ix% Dune 0.two% 46.1% 4.nine% Doom 33.2% 3.5% Grit 0.5% 12.8% i.iv% Total xx.2% twenty.6% 26.nine% 69.3% 59.0% thirty.five%

Potential Market Share in Units Trad Low High Pfmn Size Full Units Demanded seven,003 9,299 3,104 two,630 ii,590 24,626 % of Market 28.four% 37.8% 12.6% 10.7% 10.5% 100.0% Able one.2% 9.2% iii.8% Acre 20.5% 7.vii% Adam 15.7% 0.ane% 0.1% 4.v% Ate 14.7% i.9% Centrality 12.9% 1.6% Total 17.2% 29.7% 27.7% v.two% 20.ii% Baker 2.5% 6.half dozen% 3.ii% Dewdrop 16.4% vi.2% Bid xviii.two% 0.ii% 5.2% Bold 15.two% 0.2% 4.3% Buddy xv.seven% 0.2% 1.9% four.7% Contumely 27.two% 3.four% Full 51.v% 23.0% 27.vii% one.9% 27.0% Cake fourteen.i% 0.5% four.2% Cedar 26.ii% 9.9% Cid xviii.5% 2.three% Glaze 29.0% 3.1% Cure 39.2% 4.one% Total 14.1% 26.7% 18.vi% 29.0% 39.2% 23.7% Daze 17.ii% 0.three% 4.9% Dell 20.6% seven.8% Dixie 25.0% 3.1% Dot 34.3% iii.7% Dune 0.two% 46.i% 4.ix% Doom 31.5% 3.4% Dust 0.5% 12.8% one.4% Full 17.2% 20.half-dozen% 26.0% 65.8% 58.9% 29.2%

Comp-XM® Inquirer	Page 10

Perceptual Map

Perceptual Map for All Segments

Andrews Proper noun Pfmn Size Revised Able 5.0 15.0 2/xiii/2014 Acre 3.0 17.0 1/29/2014 Adam 8.0 eleven.7 xi/four/2014 Aft 10.iii 14.8 half-dozen/14/2013 Ate x.v eight.8 four/26/2014 Centrality 12.0 7.0 half-dozen/28/2014	Baldwin Name Pfmn Size Revised Baker 5.five 15.1 1/21/2014 Bead iv.five 15.7 iv/13/2014 Bid 7.9 12.2 one/11/2014 Assuming 8.six 12.six i/11/2014 Buddy 7.4 11.vi 1/xi/2014 Brass 12.6 8.0 half dozen/24/2014	Chester Name Pfmn Size Revised Cake 7.3 12.7 12/15/2014 Cedar 3.0 17.0 11/28/2015 Cid 12.two vii.eight 12/26/2014 Coat 13.seven 12.viii 12/24/2014 Cure 7.3 6.7 12/24/2014
Digby Proper noun Pfmn Size Revised Daze 8.3 11.7 viii/8/2014 Dell 3.0 17.0 5/21/2015 Dixie 12.2 7.9 9/8/2014 Dot 13.eight xiii.0 vii/21/2014 Dune vii.8 6.8 eight/xiii/2014 Doom xiii.seven xiii.0 5/18/2014 Dust 7.viii 7.0 half-dozen/3/2014

Comp-XM® Inquirer	Folio 11

60 minutes/TQM Report

Homo Resources SUMMARY

	Andrews	Baldwin	Chester	Digby
Needed Complement	573	950	585	1,212
Complement	617	920	615	1,188
1st Shift Complement	476	716	425	684
second Shift Complement	141	204	190	504
Overtime%	0.0%	4.ane%	0.0%	3.five%
Turnover Charge per unit	seven.9%	9.0%	viii.8%	8.6%
New Employees	49	454	54	402
Separated Employees	160	0	98	0
Recruiting Spend	$iii,000	$ii,200	$two,000	$2,500
Training Hours	50	35	30	40
Productivity Index	108.8%	103.1%	103.ii%	105.4%
Recruiting Price	$195	$1,451	$162	$i,407
Separation Cost	$800	$0	$490	$0
Training Cost	$617	$644	$369	$950
Full Hour Admin Cost	$1,612	$ii,095	$1,021	$ii,357
Labor Contract Next Year
Wages	$25.53	$25.53	$25.53	$25.53
Benefits	2,500	2,500	2,500	two,500
Profit Sharing	2.0%	two.0%	two.0%	2.0%
Annual Raise	5.0%	five.0%	five.0%	5.0%
Starting Negotiation Position
Wages
Benefits
Profit Sharing
Almanac Enhance
Ceiling Negotiation Position
Wages
Benefits
Profit Sharing
Annual Heighten
Adapted Labor Demands
Wages
Benefits
Turn a profit Sharing
Almanac Raise
Strike Days

TQM SUMMARY

	Andrews	Baldwin	Chester	Digby
Procedure Mgt Budgets Last Year
CPI Systems	$900	$0	$900	$0
Vendor/JIT	$900	$0	$900	$0
Quality Initiative Training	$900	$0	$900	$0
Channel Back up Systems	$0	$900	$0	$900
Concurrent Engineering	$0	$900	$0	$900
UNEP Dark-green Programs	$900	$900	$900	$900
TQM Budgets Final Year
Benchmarking	$0	$900	$0	$900
Quality Function Deployment Effort	$0	$900	$0	$900
CCE/6 Sigma Training	$900	$0	$900	$900
GEMI TQEM Sustainability Initiatives	$900	$900	$900	$900
Total Expenditures	$5,400	$5,400	$5,400	$6,300
Cumulative Impacts
Material Price Reduction	5.79%	0.64%	5.79%	1.69%
Labor Toll Reduction	7.13%	0.06%	vii.13%	1.19%
Reduction R&D Wheel Time	0.00%	xxx.04%	0.00%	30.04%
Reduction Admin Costs	5.60%	25.58%	5.60%	25.58%
Demand Increase	0.75%	seven.03%	0.75%	7.59%

Comp-XM® Inquirer	Page 12

Almanac Report

Annual Report	Andrews

Balance Sheet

DEFINITIONS: Mutual Size: The common size column simply represents each item as a percent of total assets for that year. Cash: Your finish-of-year cash position. Accounts Receivable: Reflects the lag between commitment and payment of your products. Inventories: The electric current value of your inventory across all products. A nix indicates your company stocked out. Unmet demand would, of course, autumn to your competitors. Plant & Equipment: The current value of your plant. Accum Deprec: The full accumulated depreciation from your plant. Accts Payable: What the company currently owes suppliers for materials and services. Electric current Debt: The debt the company is obligated to pay during the next year of operations. Information technology includes emergency loans used to proceed 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 $21,933 13.9% $26,049 Accounts Receivable $10,061 6.4% $11,720 Inventory $14,063 eight.9% $9,860 Total Current Assets $46,057 29.ii% $47,629 Constitute & Equipment $169,218 107.1% $149,680 Accumulated Depreciation ($57,288) -36.3% ($53,024) Full Fixed Assets $111,930 70.eight% $96,656 Total Assets $157,987 100.0% $144,284 LIABILITIES & OWNERS' Disinterestedness Accounts Payable $6,678 4.ii% $7,635 Current Debt $27,900 17.7% $13,200 Long Term Debt $53,850 34.1% $57,750 Total Liabilities $88,428 56.0% $78,585 Common Stock $36,360 23.0% $33,360 Retained Earnings $33,199 21.0% $32,339 Total Equity $69,559 44.0% $65,699 Full Liab. & O. Equity $157,987 100.0% $144,284

Cash Menstruation Argument

The Cash Menstruum 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 Period 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 affluence of excess inventory, the report would prove the increase in inventory as a huge negative cash flow. Too much unexpected inventory could outstrip your inflows, frazzle your starting greenbacks and force you to beg for money to keep your company afloat. Cash Flows from Operating Activities: 2014 2013 Net Income (Loss) $860 ($17) Depreciation $ten,015 $8,979 Extraordinary gains/losses/writeoffs ($338) ($733) Accounts Payable ($957) $one,266 Inventory ($4,203) $7,188 Accounts Receivable $1,658 ($2,166) Cyberspace cash from operations $7,034 $fourteen,516 Greenbacks Flows from Investing Activities: Found Improvements ($24,950) ($29,440) Cash Flows from Financing Activities: Dividends Paid $0 $0 Sales of Common Stock $3,000 $10,000 Buy of Mutual Stock $0 $0 Cash from long term debt $ten,000 $fifteen,000 Retirement of long term debt ($13,900) $0 Change in current debt (net) $fourteen,700 ($3,750) Net greenbacks from financing activities $xiii,800 $21,250 Internet change in cash position ($4,116) $6,326 Closing greenbacks position $21,933 $26,049

Andrews Almanac Report	Page 1

Annual Study	Andrews

2014 Income Statement

(Product Name:) Able Acre Adam Aft Na Ate Centrality Ache 2014 Total Common Size Sales $17,998 $36,250 $34,755 $0 $0 $18,046 $15,364 $0 $122,413 100.0% Variable Costs: Direct Labor $5,969 $10,610 $ix,315 $0 $0 $three,967 $ii,979 $0 $32,840 26.viii% Directly Cloth $5,923 $9,007 $xiii,155 $0 $0 $6,751 $6,096 $0 $xl,933 33.4% Inventory Comport $214 $141 $0 $0 $0 $one,075 $258 $0 $i,688 ane.4% Full Variable $12,105 $19,758 $22,470 $0 $0 $xi,794 $ix,334 $0 $75,461 61.vi% Contribution Margin $five,893 $16,492 $12,285 $0 $0 $6,253 $half-dozen,030 $0 $46,952 38.4% Flow Costs: Depreciation $two,400 $3,173 $2,040 $1 $0 $1,133 $1,267 $0 $x,015 8.2% SG&A: R&D $120 $80 $853 $0 $0 $321 $495 $1,000 $2,869 2.3% Promotions $1,550 $1,550 $1,550 $0 $0 $1,700 $1,700 $0 $viii,050 6.6% Sales $1,430 $i,170 $ane,040 $0 $0 $1,235 $1,625 $0 $6,500 v.iii% Admin $356 $717 $687 $0 $0 $357 $304 $0 $two,421 ii.0% Full Period $v,856 $6,690 $6,171 $1 $0 $four,746 $5,390 $1,000 $29,854 24.four% Net Margin $37 $ix,802 $6,114 ($i) $0 $1,507 $639 ($1,000) $17,098 xiv.0%

Definitions: Sales: Unit sales times list cost. Direct Labor: Labor costs incurred to produce the product that was sold. Inventory Conduct Cost: the price to bear unsold goods in inventory. Depreciation: Calculated on directly-line xv-yr depreciation of plant value. R&D Costs: R&D department expenditures for each product. Admin: Administration overhead is estimated at ane.5% of sales. Promotions: The promotion upkeep for each product. Sales: The sales strength budget for each product. Other: Charges not included in other categories such every bit Fees, Write Offs, and TQM. The fees include money paid to investment bankers and brokerage firms to consequence new stocks or bonds plus consulting fees your instructor might assess. Write-offs include the loss you might experience when yous sell capacity or liquidate inventory as the result of eliminating a product line. If the amount appears equally a negative amount, then you actually made money on the liquidation of capacity or inventory. EBIT: Earnings Before Interest and Taxes. Short Term Involvement: Interest expense based on concluding year's current debt, including brusk term debt, long term notes that take become due, and emergency loans. Long Term Involvement: Interest paid on outstanding bonds. Taxes: Income tax based upon a 35% taxation charge per unit. Profit Sharing: Profits shared with employees under the labor contract. Net Profit: EBIT minus interest, taxes, and profit sharing. Other $v,712 4.7% EBIT $xi,386 9.3% Brusk Term Interest $3,153 2.vi% LongTerm Interest $six,883 five.6% Taxes $473 0.4% Turn a profit Sharing $xviii 0.0% Cyberspace Profit $860 0.vii%

Andrews Almanac Written report	Page 2

Annual Report

Annual Study	Baldwin

Residue Sheet

DEFINITIONS: Common Size: The mutual size column but represents each item equally a percent of total assets for that yr. Greenbacks: Your finish-of-year cash position. Accounts Receivable: Reflects the lag between commitment and payment of your products. Inventories: The current value of your inventory across all products. A zilch indicates your visitor stocked out. Unmet demand would, of class, autumn to your competitors. Establish & Equipment: The current value of your institute. Accum Deprec: The total accumulated depreciation from your plant. Accts Payable: What the visitor 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 visitor solvent should yous run out of cash during the yr. Long Term Debt: The company'south long term debt is in the grade of bonds, and this represents the total value of your bonds. Common Stock: The amount of upper-case letter 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 $17,650 12.2% $viii,126 Accounts Receivable $13,754 9.5% $8,884 Inventory $13,785 ix.v% $12,274 Full Current Assets $45,189 31.iii% $29,284 Plant & Equipment $169,100 117.0% $140,640 Accumulated Depreciation ($69,703) -48.2% ($59,296) Total Fixed Assets $99,397 68.7% $81,344 Total Assets $144,586 100.0% $110,628 LIABILITIES & OWNERS' EQUITY Accounts Payable $ix,718 half-dozen.seven% $five,089 Current Debt $28,900 twenty.0% $ten,000 Long Term Debt $53,850 37.2% $47,750 Total Liabilities $92,468 64.0% $62,839 Common Stock $26,502 18.3% $22,360 Retained Earnings $25,617 17.7% $25,429 Full Equity $52,119 36.0% $47,789 Total Liab. & O. Equity $144,586 100.0% $110,628

Cash Menses Statement

The Cash Flow Statement examines what happened in the Cash Account during the year. Cash injections appear equally positive numbers and cash withdrawals as negative numbers. The Cash Menstruation Statement is an excellent tool for diagnosing emergency loans. When negative cash flows exceed positives, you are forced to seek emergency funding. For case, if sales are bad and you discover yourself carrying an abundance of excess inventory, the report would show the increment in inventory every bit a huge negative greenbacks menses. Also much unexpected inventory could outstrip your inflows, exhaust your starting cash and force y'all to beg for money to keep your company afloat. Cash Flows from Operating Activities: 2014 2013 Net Income (Loss) $188 ($ten,621) Depreciation $10,407 $nine,376 Extraordinary gains/losses/writeoffs $0 $0 Accounts Payable $4,628 ($2,631) Inventory ($1,511) $15,594 Accounts Receivable ($4,870) $one,024 Cyberspace cash from operations $8,843 $12,741 Cash Flows from Investing Activities: Plant Improvements ($28,460) ($12,640) Cash Flows from Financing Activities: Dividends Paid $0 $0 Sales of Common Stock $4,142 $0 Purchase of Mutual Stock $0 $0 Cash from long term debt $20,000 $8,000 Retirement of long term debt ($thirteen,900) $0 Change in current debt (net) $18,900 ($6,950) Cyberspace cash from financing activities $29,142 $i,050 Net change in cash position $nine,525 $1,151 Closing cash position $17,650 $viii,126

Baldwin Annual Report	Page 1

Almanac Report	Baldwin

2014 Income Argument

(Production Name:) Baker Bead Bid Bold Buddy Brass Deviling Na 2014 Total Common Size Sales $16,931 $30,439 $35,293 $24,952 $30,497 $29,230 $0 $0 $167,341 100.0% Variable Costs: Straight Labor $5,306 $nine,959 $11,459 $eight,611 $11,042 $7,936 $0 $0 $54,313 32.5% Directly Material $5,879 $nine,536 $14,203 $9,386 $11,374 $12,029 $0 $0 $62,407 37.three% Inventory Carry $966 $617 $0 $0 $0 $71 $0 $0 $1,654 1.0% Total Variable $12,151 $20,112 $25,662 $17,997 $22,416 $20,036 $0 $0 $118,374 70.7% Contribution Margin $4,780 $10,327 $ix,630 $6,955 $8,081 $9,193 $0 $0 $48,966 29.iii% Period Costs: Depreciation $ii,987 $3,173 $ane,387 $1,040 $1,040 $780 $0 $0 $ten,407 six.ii% SG&A: R&D $56 $285 $28 $28 $28 $484 $one,000 $0 $one,909 i.1% Promotions $ane,700 $1,700 $1,700 $1,700 $i,700 $1,550 $0 $0 $10,050 6.0% Sales $1,012 $1,012 $one,012 $i,012 $1,012 $1,265 $0 $0 $half-dozen,325 3.8% Admin $300 $540 $626 $442 $541 $518 $0 $0 $two,967 1.8% Total Period $6,055 $6,710 $4,752 $4,222 $4,321 $4,597 $one,000 $0 $31,658 18.ix% Net Margin ($1,275) $3,617 $4,878 $2,733 $3,760 $four,596 ($one,000) $0 $17,309 10.3%

Definitions: Sales: Unit sales times listing 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 fifteen-twelvemonth depreciation of plant value. R&D Costs: R&D department expenditures for each product. Admin: Administration overhead is estimated at i.5% of sales. Promotions: The promotion budget for each product. Sales: The sales force upkeep for each production. Other: Charges not included in other categories such as Fees, Write Offs, and TQM. The fees include coin paid to investment bankers and brokerage firms to upshot new stocks or bonds plus consulting fees your instructor might assess. Write-offs include the loss y'all might experience when you lot sell capacity or liquidate inventory equally the result of eliminating a production line. If the amount appears as a negative amount, and so you actually made money on the liquidation of capacity or inventory. EBIT: Earnings Before Interest and Taxes. Brusk Term Interest: Interest expense based on last yr'south electric current debt, including curt term debt, long term notes that take get due, and emergency loans. Long Term Interest: Interest paid on outstanding bonds. Taxes: Income tax based upon a 35% revenue enhancement rate. Profit Sharing: Profits shared with employees under the labor contract. Internet Turn a profit: EBIT minus interest, taxes, and profit sharing. Other $6,607 3.ix% EBIT $10,702 vi.4% Short Term Interest $3,352 ii.0% LongTerm Involvement $7,054 4.ii% Taxes $103 0.1% Profit Sharing $4 0.0% Net Profit $188 0.1%

Baldwin Almanac Report	Page two

Annual Written report

Annual Report	Chester

Balance Sail

DEFINITIONS: Common Size: The common size column just represents each item as a percentage of full assets for that year. Greenbacks: Your end-of-year cash position. Accounts Receivable: Reflects the lag betwixt commitment 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 class, autumn to your competitors. Plant & Equipment: The electric current value of your plant. Accum Deprec: The full accumulated depreciation from your institute. Accts Payable: What the company currently owes suppliers for materials and services. Current Debt: The debt the visitor is obligated to pay during the next twelvemonth of operations. It includes emergency loans used to keep your company solvent should you run out of cash during the yr. Long Term Debt: The visitor's long term debt is in the form of bonds, and this represents the total value of your bonds. Mutual 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 $three,089 2.6% $vi,797 Accounts Receivable $12,087 10.1% $11,788 Inventory $27,999 23.3% $28,306 Total Electric current Assets $43,175 36.0% $46,891 Institute & Equipment $138,300 115.2% $127,920 Accumulated Depreciation ($61,428) -51.two% ($52,208) Total Fixed Assets $76,872 64.0% $75,712 Full Assets $120,047 100.0% $122,602 LIABILITIES & OWNERS' EQUITY Accounts Payable $7,264 6.1% $seven,726 Electric current Debt $xx,887 17.four% $14,000 Long Term Debt $31,850 26.5% $45,750 Total Liabilities $60,001 50.0% $67,476 Common Stock $eighteen,360 fifteen.iii% $18,360 Retained Earnings $41,687 34.7% $36,766 Full Equity $sixty,047 fifty.0% $55,126 Total Liab. & O. Equity $120,047 100.0% $122,602

Greenbacks Menstruation Argument

The Greenbacks Flow Statement examines what happened in the Cash Business relationship during the twelvemonth. Cash injections appear equally 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, yous are forced to seek emergency funding. For case, if sales are bad and y'all find yourself carrying an abundance of excess inventory, the report would evidence the increase in inventory every bit a huge negative cash catamenia. Too much unexpected inventory could outstrip your inflows, exhaust your starting greenbacks and force you to beg for money to keep your company afloat. Greenbacks Flows from Operating Activities: 2014 2013 Net Income (Loss) $4,921 $2,324 Depreciation $9,220 $8,528 Extraordinary gains/losses/writeoffs ($xiii) ($397) Accounts Payable ($462) ($1,009) Inventory $306 ($1,501) Accounts Receivable ($299) ($826) Net cash from operations $13,673 $vii,120 Greenbacks Flows from Investing Activities: Plant Improvements ($10,380) ($2,430) Cash Flows from Financing Activities: Dividends Paid $0 $0 Sales of Common Stock $0 $0 Purchase of Common Stock $0 $0 Cash from long term debt $0 $0 Retirement of long term debt ($13,887) $0 Change in electric current debt (cyberspace) $6,887 ($two,950) Cyberspace cash from financing activities ($vii,000) ($ii,950) Net modify in greenbacks position ($3,707) $1,740 Closing cash position $3,089 $6,797

Chester Annual Report	Page 1

Annual Report	Chester

2014 Income Statement

(Production Name:) Block Cedar Cid Coat Cure Na Na Na 2014 Total Common Size Sales $22,724 $45,103 $21,879 $25,353 $31,995 $0 $0 $0 $147,054 100.0% Variable Costs: Direct Labor $4,775 $12,880 $5,136 $vi,549 $8,129 $0 $0 $0 $37,470 25.5% Direct Material $vii,335 $xi,415 $viii,668 $11,593 $12,204 $0 $0 $0 $51,215 34.eight% Inventory Carry $0 $339 $1,634 $i,199 $187 $0 $0 $0 $3,360 2.3% Total Variable $12,110 $24,633 $fifteen,438 $19,342 $20,521 $0 $0 $0 $92,045 62.vi% Contribution Margin $10,614 $20,469 $6,441 $half-dozen,011 $11,474 $0 $0 $0 $55,009 37.iv% Period Costs: Depreciation $two,435 $3,733 $1,008 $1,071 $973 $0 $0 $0 $9,220 6.iii% SG&A: R&D $967 $i,000 $1,000 $994 $994 $0 $0 $0 $four,954 three.4% Promotions $1,575 $1,575 $1,550 $1,600 $1,550 $0 $0 $0 $7,850 5.3% Sales $2,250 $two,362 $2,362 $2,137 $ii,137 $0 $0 $0 $11,248 7.six% Admin $308 $611 $296 $344 $433 $0 $0 $0 $1,992 1.4% Full Period $vii,534 $9,281 $six,216 $6,145 $6,087 $0 $0 $0 $35,264 24.0% Internet Margin $3,079 $11,188 $225 ($134) $5,387 $0 $0 $0 $19,745 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 toll to comport unsold goods in inventory. Depreciation: Calculated on straight-line 15-twelvemonth 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 forcefulness 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 upshot new stocks or bonds plus consulting fees your teacher might appraise. Write-offs include the loss you might experience when you sell chapters or liquidate inventory equally the issue of eliminating a product line. If the corporeality appears as a negative amount, so yous really fabricated money on the liquidation of capacity or inventory. EBIT: Earnings Before Interest and Taxes. Curt Term Interest: Interest expense based on last yr'south current debt, including curt term debt, long term notes that have become due, and emergency loans. Long Term Involvement: Interest paid on outstanding bonds. Taxes: Income tax based upon a 35% tax rate. Profit Sharing: Profits shared with employees under the labor contract. Internet Turn a profit: EBIT minus interest, taxes, and profit sharing. Other $5,462 3.vii% EBIT $14,283 nine.7% Short Term Interest $2,381 1.6% LongTerm Interest $iv,177 2.8% Taxes $ii,704 one.viii% Turn a profit Sharing $100 0.i% Internet Turn a profit $four,921 iii.iii%

Chester Annual Report	Page ii

Annual Report

Annual Report	Digby

Balance Sheet

DEFINITIONS: Common Size: The mutual size column simply represents each particular equally a percentage of total assets for that year. Greenbacks: Your end-of-year greenbacks position. Accounts Receivable: Reflects the lag between commitment and payment of your products. Inventories: The current value of your inventory beyond all products. A zero indicates your visitor stocked out. Unmet demand would, of course, fall to your competitors. Plant & Equipment: The electric 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 twelvemonth. Long Term Debt: The company'southward long term debt is in the course of bonds, and this represents the total value of your bonds. Mutual Stock: The amount of capital invested past shareholders in the company. Retained Earnings: The profits that the company chose to continue instead of paying to shareholders as dividends. Assets 2014 2013 Common Size Cash $ten,277 6.7% $13,989 Accounts Receivable $xviii,162 xi.nine% $13,791 Inventory $40,336 26.4% $21,197 Total Electric current Assets $68,775 45.one% $48,977 Constitute & Equipment $144,600 94.8% $132,800 Accumulated Depreciation ($60,867) -39.9% ($51,227) Total Stock-still Assets $83,733 54.nine% $81,573 Total Assets $152,509 100.0% $130,550 LIABILITIES & OWNERS' Equity Accounts Payable $14,300 9.4% $9,831 Electric current Debt $30,900 20.3% $12,000 Long Term Debt $twoscore,850 26.eight% $48,750 Total Liabilities $86,050 56.4% $70,581 Common Stock $26,360 17.iii% $20,360 Retained Earnings $40,099 26.three% $39,609 Full Disinterestedness $66,459 43.6% $59,969 Total Liab. & O. Equity $152,509 100.0% $130,550

Cash Flow Statement

The Greenbacks Flow Statement examines what happened in the Cash Account during the yr. Cash injections appear equally 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 lot find yourself carrying an abundance of excess inventory, the study would prove the increment in inventory as a huge negative greenbacks catamenia. Too much unexpected inventory could outstrip your inflows, frazzle 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) $490 $135 Depreciation $9,640 $eight,053 Extraordinary gains/losses/writeoffs $0 ($783) Accounts Payable $4,469 $841 Inventory ($nineteen,140) ($5,261) Accounts Receivable ($4,371) ($one,410) Internet cash from operations ($viii,912) $1,575 Cash Flows from Investing Activities: Found Improvements ($eleven,800) ($seven,950) Cash Flows from Financing Activities: Dividends Paid $0 $0 Sales of Mutual Stock $6,000 $0 Buy of Common Stock $0 $0 Cash from long term debt $6,000 $4,000 Retirement of long term debt ($13,900) $0 Change in current debt (cyberspace) $18,900 ($five,950) Net greenbacks from financing activities $17,000 ($1,950) Internet modify in cash position ($3,712) ($eight,325) Closing cash position $10,277 $xiii,989

Digby Annual Report	Page i

Annual Report	Digby

2014 Income Statement

(Product Proper noun:) Daze Dell Dixie Dot Dune Doom Dust Na 2014 Total Common Size Sales $39,885 $39,319 $thirty,469 $31,365 $39,636 $28,785 $eleven,516 $0 $220,975 100.0% Variable Costs: Directly Labor $12,776 $13,842 $vii,864 $9,282 $11,728 $8,733 $iii,425 $0 $67,649 30.vi% Direct Material $15,385 $xi,314 $12,317 $fourteen,446 $15,714 $13,435 $4,583 $0 $87,194 39.5% Inventory Carry $849 $784 $1,126 $659 $132 $778 $511 $0 $4,840 ii.two% Total Variable $29,009 $25,940 $21,307 $24,387 $27,574 $22,947 $8,519 $0 $159,684 72.iii% Contribution Margin $10,876 $13,379 $nine,162 $6,978 $12,061 $v,838 $ii,997 $0 $61,291 27.7% Menses Costs: Depreciation $1,867 $2,987 $800 $1,040 $1,040 $953 $953 $0 $9,640 4.4% SG&A: R&D $610 $1,000 $696 $560 $623 $383 $428 $0 $4,300 ane.ix% Promotions $2,300 $2,300 $two,100 $2,100 $2,100 $2,100 $2,100 $0 $15,100 6.8% Sales $1,718 $1,718 $1,718 $i,718 $1,718 $one,718 $i,964 $0 $12,272 v.six% Admin $633 $624 $484 $498 $629 $457 $183 $0 $3,509 1.six% Full Catamenia $seven,128 $8,629 $5,797 $5,916 $6,111 $5,612 $5,628 $0 $44,821 20.iii% Net Margin $three,748 $iv,750 $3,365 $i,062 $5,951 $226 ($two,631) $0 $16,470 7.5%

Definitions: Sales: Unit sales times list price. Direct Labor: Labor costs incurred to produce the product that was sold. Inventory Carry Price: the toll to comport unsold goods in inventory. Depreciation: Calculated on directly-line 15-twelvemonth depreciation of institute 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 production. Sales: The sales force upkeep 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 consequence new stocks or bonds plus consulting fees your instructor might assess. Write-offs include the loss yous might experience when y'all sell capacity or liquidate inventory every bit the result of eliminating a product line. If the amount appears equally a negative amount, and so you lot actually made money on the liquidation of chapters or inventory. EBIT: Earnings Before Interest and Taxes. Short Term Involvement: Interest expense based on last twelvemonth's current debt, including short term debt, long term notes that take become due, and emergency loans. Long Term Involvement: Involvement paid on outstanding bonds. Taxes: Income tax based upon a 35% tax rate. Profit Sharing: Profits shared with employees under the labor contract. Cyberspace Profit: EBIT minus interest, taxes, and profit sharing. Other $6,900 3.ane% EBIT $ix,570 4.3% Short Term Interest $three,492 1.six% LongTerm Involvement $five,309 2.iv% Taxes $269 0.ane% Profit Sharing $10 0.0% Net Profit $490 0.2%

Digby Almanac Report	Page 2

Where Is The Fixed Cost In Capsin Report,

Source: https://ww2.capsim.com/LESSONS_AND_QUIZZES/en/Comp-XM/comp-xm-inquirer.htm

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