Capstone Round 3 Courier

Round: 3
Dec. 31, C109133

2022
Andrews Baldwin Chester
Sagar Bhawnani Srimanti Basak
zignesh biswal Ridhima Dutta
Anshu Jain Karthika Jayprakash
Sahil Jain Darshil Mehta
Maitri Joshi Saurabh Periwal
Ria Narayan Mrudul Sharma
Digby Erie Ferris

Rajarshi Chatterjee Chitij Asthana Tanmay Bajpai
Pratyusha Peesapati Avisekh Bharati Abhishek Bajpai
Vihang Sampat RIDHIMA GROVER Ankit Bansal
Divya Shah Rushil Gupta RAJESH PATIL
SHOBHIT SHARMA Divyanshu Malhan Apurva Sehgal
Manan Thacker Rajsantosi Mohapatr Prachi Toshniwal
Selected Financial Statistics

Andrews Baldwin Chester Digby Erie Ferris
ROS -1.3% 3.9% 5.4% -15.6% 8.7% -9.6%
Asset Turnover 0.84 1.33 1.17 0.55 1.06 0.78
ROA -1.1% 5.2% 6.3% -8.5% 9.2% -7.4%
Leverage 2.2 2.3 1.7 3.5 1.8 2.2
ROE -2.4% 11.9% 10.6% -30.3% 16.7% -16.6%
Emergency Loan $0 $0 $6,631,296 $31,562,208 $0 $23,261,092
Sales $124,187,478 $171,175,319 $159,362,318 $71,984,071 $252,101,218 $107,958,487
EBIT $6,473,672 $18,456,923 $19,663,223 ($4,190,677) $46,306,661 ($6,131,981)
Profits ($1,561,513) $6,723,097 $8,548,945 ($11,209,113) $21,905,712 ($10,346,801)
Cumulative Profit ($378,059) $24,949,605 $32,595,628 ($10,254,346) $35,666,800 $3,127,481
SG&A / Sales 16.1% 10.3% 11.7% 17.7% 10.9% 18.6%
Contrib. Margin % 34.0% 28.7% 34.2% 26.6% 42.9% 27.0%
CAPSTONE ® COURIER Page 1

Round: 3
Stock & Bonds C109133 Dec. 31, 2022
Stock Market Summary
MarketCap
Company Close Change Shares Book Value EPS Dividend Yield P/E
($M)
Andrews $16.95 $5.54 3,010,138 $51 $21.88 ($0.52) $0.00 0.0% -32.7
Baldwin $49.80 $1.27 2,000,000 $100 $28.14 $3.36 $1.89 3.8% 14.8
Chester $56.66 ($3.06) 2,117,216 $120 $37.92 $4.04 $0.50 0.9% 14.0
Digby $1.00 ($15.96) 2,399,812 $2 $15.42 ($4.67) $0.00 0.0% -0.2
Erie $63.65 $23.63 3,455,253 $220 $38.07 $6.34 $0.00 0.0% 10.0
Ferris $7.77 ($28.04) 2,456,999 $19 $25.34 ($4.21) $0.25 3.2% -1.8
Bond Market Summary

Company Series# Face Yield Close$ S&P Company Series# Face Yield Close$ S&P
Andrews Digby
14.0S2025 $13,060,717 13.8% 101.64 CCC 12.5S2023 $13,775,522 12.7% 98.25 DDD
10.1S2031 $10,000,000 12.1% 83.76 CCC 14.0S2025 $20,850,000 14.2% 98.85 DDD
11.9S2032 $37,500,000 12.9% 92.49 CCC 13.0S2031 $22,508,000 14.0% 92.71 DDD
Baldwin Erie
12.5S2023 $13,900,000 12.6% 99.21 CC 12.5S2023 $13,801,008 12.5% 100.27 BB
14.0S2025 $20,850,000 13.8% 101.41 CC 14.0S2025 $20,850,000 13.4% 104.31 BB
12.5S2031 $32,379 13.1% 95.45 CC 11.3S2030 $18,994,000 11.8% 95.56 BB
13.0S2032 $2,783,174 13.3% 97.86 CC 12.2S2032 $15,470,000 12.2% 100.00 BB
Chester Ferris
12.5S2023 $13,900,000 12.4% 100.63 BBB 12.5S2023 $13,900,000 12.6% 99.29 CCC
14.0S2025 $20,850,000 13.3% 105.30 BBB 14.0S2025 $20,850,000 13.8% 101.64 CCC
11.4S2032 $3,000,000 11.7% 97.72 BBB 11.3S2030 $10,000,000 12.5% 90.50 CCC
Next Year's Prime Rate8.50%

Round: 3
Financial Summary C109133 Dec. 31, 2022
Cash Flow Statement Survey Andrews Baldwin Chester Digby Erie Ferris
CashFlows from operating activities
Net Income(Loss) ($1,562) $6,723 $8,549 ($11,209) $21,906 ($10,347)
Adjustment for non-cash items:
Depreciation $11,127 $8,373 $10,687 $9,570 $16,427 $10,120
Extraordinary gains/losses/writeoffs $0 ($340) $0 $0 $0 $0
Changes in current assets and liablilities
Accounts payable ($2,952) $2,737 $2,565 ($314) ($479) ($1,993)
Inventory $7,114 ($2,122) ($17,352) ($20,021) ($17,985) ($8,150)
Accounts Receivable ($6,406) ($3,382) ($1,127) $4,573 ($18,005) $1,658
Net cash from operations $7,321 $11,990 $3,321 ($17,401) $1,862 ($8,711)
Cash flows from investing activities

Plant improvements(net) ($24,800) ($13,620) ($36,000) $0 ($67,400) ($14,880)
Cash flows from financing activities
Dividends paid $0 ($3,779) ($1,059) $0 $0 ($614)
Sales of common stock $5,500 $0 $7,000 $0 $23,044 $8,000
Purchase of common stock $0 $0 $0 $0 $0 $0
Cash from long term debt issued $37,500 $2,783 $3,000 $0 $15,470 $0
Early retirement of long term debt $0 $0 $0 $0 $0 $0
Retirement of current debt ($23,088) ($29,805) ($6,950) ($20,000) ($23,000) ($9,056)
Cash from current debt borrowing $15,000 $24,830 $2,000 $0 $30,000 $2,000
Cash from emergency loan $0 $0 $6,631 $31,562 $0 $23,261
Net cash from financing activities $34,912 ($5,972) $10,623 $11,562 $45,514 $23,591
Net change in cash position $17,434 ($7,601) ($22,056) ($5,838) ($20,024) $0

Balance Sheet Survey Andrews Baldwin Chester Digby Erie Ferris
Cash $17,434 $27,032 $0 $0 $13,300 $0
Accounts Receivable $10,207 $14,069 $13,098 $5,916 $31,081 $8,873
Inventory $18,619 $14,443 $21,800 $46,681 $17,985 $44,287
Total Current Assets $46,259 $55,545 $34,898 $52,598 $62,367 $53,160
Plant and equipment $166,900 $125,600 $160,300 $143,548 $246,400 $151,800

Accumulated Depreciation ($65,760) ($52,400) ($58,693) ($64,908) ($71,533) ($65,976)
Total Fixed Assets $101,140 $73,200 $101,607 $78,640 $174,867 $85,824
Total Assets $147,399 $128,745 $136,505 $131,238 $237,233 $138,984
Accounts Payable $5,963 $10,069 $9,833 $5,527 $6,570 $6,706

Current Debt $15,000 $24,830 $8,631 $31,562 $30,000 $25,261
Long Term Debt $60,561 $37,566 $37,750 $57,134 $69,115 $44,750
Total Liabilities $81,524 $72,464 $56,215 $94,223 $105,685 $76,717
Common Stock $40,860 $18,360 $25,360 $21,876 $70,488 $34,360

Retained Earnings $25,016 $37,921 $54,931 $15,139 $61,060 $27,907
Total Equity $65,875 $56,281 $80,290 $37,015 $131,548 $62,267
Total Liabilities & Owners Equity $147,399 $128,745 $136,505 $131,238 $237,233 $138,984
Income Statement Survey Andrews Baldwin Chester Digby Erie Ferris

Sales $124,187 $171,175 $159,362 $71,984 $252,101 $107,958
Variable Costs(Labor,Material,Carry) $81,904 $122,112 $104,903 $52,829 $144,043 $78,759
Depreciation $11,127 $8,373 $10,687 $9,570 $16,427 $10,120
SGA(R&D,Promo,Sales,Admin) $20,034 $17,684 $18,609 $12,776 $27,399 $20,111
Other(Fees,Writeoffs,TQM,Bonuses) $4,650 $4,549 $5,500 $1,000 $17,926 $5,100
EBIT $6,474 $18,457 $19,663 ($4,191) $46,307 ($6,132)
Interest(Short term,Long term) $8,876 $7,903 $6,243 $13,054 $11,918 $9,786
Taxes ($841) $3,694 $4,697 ($6,036) $12,036 ($5,571)
Profit Sharing $0 $137 $174 $0 $447 $0
Net Profit ($1,562) $6,723 $8,549 ($11,209) $21,906 ($10,347)

Round: 3
Production Analysis C109133 Dec. 31, 2022
2nd
Shift Auto
Unit & mation Capacity
Primary Units Inven Revision Age Pfmn Size Material Labor Contr. Over- Next Next Plant
Name Segment Sold tory Date Dec.31 MTBF Coord Coord Price
Cost
Cost Marg. time Round Round Utiliz.
Able Trad 1,268 545 6/8/2022 1.7 15000 6.6 13.3 $26.70 $9.32 $7.39 31% 0% 7.0 1,800 76%
Acre Low 2,236 180 1/19/2022 7.6 12000 3.0 17.0 $19.80 $5.19 $7.22 34% 57% 7.0 1,400 156%
Adam High 335 250 6/7/2022 1.5 21000 10.1 10.0 $38.50 $14.13 $7.39 37% 0% 5.0 850 42%
Aft Pfmn 563 0 7/17/2022 1.5 27000 11.2 14.6 $33.50 $14.89 $7.39 32% 0% 6.0 600 66%
Agape Size 437 62 9/20/2022 1.4 16000 5.5 9.2 $32.75 $11.38 $7.39 39% 0% 6.0 600 47%
Baker Trad 1,137 227 4/4/2022 1.7 16000 6.5 13.6 $28.50 $9.44 $7.53 38% 5% 5.0 1,100 104%
Bead Low 2,129 251 5/25/2015 7.6 14000 3.0 17.0 $20.50 $5.79 $5.74 41% 54% 7.5 1,500 152%
Bid High 734 125 12/4/2022 1.1 23500 11.6 8.4 $38.50 $16.25 $11.01 29% 33% 3.0 1,000 132%
Bold Trad 1,146 110 7/27/2022 1.5 19000 8.6 12.6 $28.50 $11.74 $12.18 13% 100% 3.5 600 198%
Buddy Trad 1,201 64 9/2/2022 1.5 17000 7.4 11.6 $28.50 $11.04 $12.18 19% 100% 3.5 650 198%
Cake Trad 1,018 799 5/21/2022 1.8 14000 6.5 13.5 $26.80 $8.85 $8.36 29% 24% 5.5 1,450 123%
Cedar Low 2,395 308 1/15/2020 7.6 13000 3.0 17.0 $19.80 $5.47 $5.08 45% 95% 8.5 1,450 193%
Cid High 145 65 3/21/2023 2.7 23000 9.1 11.6 $34.00 $13.52 $9.42 26% 0% 5.0 850 22%
Coat Pfmn 911 0 6/10/2022 1.7 27000 11.4 14.9 $34.00 $14.86 $9.82 27% 67% 5.0 550 166%
Cure Size 657 0 7/9/2022 1.6 17000 5.1 8.5 $33.75 $11.93 $9.73 36% 7% 5.0 550 106%
Cute High 681 111 4/18/2022 1.0 23000 10.6 9.4 $39.00 $15.14 $11.66 29% 100% 4.0 500 198%
Daze Trad 858 1,722 4/15/2021 3.1 17500 6.1 14.0 $25.99 $9.54 $7.38 15% 0% 5.0 1,804 99%
Dell Low 1,189 306 8/12/2021 3.2 14000 2.9 17.1 $20.50 $5.70 $7.38 33% 0% 5.0 1,400 99%
Dixie High 258 381 7/1/2021 3.1 23000 9.8 10.4 $38.75 $14.42 $7.38 31% 0% 5.0 900 44%
Dot Pfmn 202 0 7/26/2020 4.0 25000 10.4 15.3 $33.99 $13.66 $8.61 27% 0% 4.0 602 8%
Dune Size 257 164 12/9/2020 3.8 19000 4.7 9.6 $33.00 $11.86 $8.61 32% 0% 4.0 600 66%
Dove 0 0 5/17/2021 1.6 24000 10.9 14.6 $33.50 $0.00 $0.00 0% 0% 5.0 400 0%
Eat Trad 1,308 490 9/29/2022 1.6 15000 6.9 13.1 $27.00 $9.06 $6.27 42% 29% 8.0 1,400 128%
Ebb Low 2,750 46 1/29/2020 7.6 12000 3.0 17.0 $20.50 $4.93 $4.21 54% 100% 10.0 1,800 200%
Echo Trad 1,166 632 4/6/2022 1.8 15000 6.6 13.4 $27.00 $8.81 $7.02 37% 100% 8.0 900 200%
Edge Pfmn 899 0 8/25/2022 1.5 27000 11.9 14.3 $33.50 $14.59 $6.57 37% 50% 6.0 700 150%
Egg Size 1,199 0 7/31/2022 1.5 19000 5.7 8.1 $33.50 $12.31 $7.02 43% 100% 6.0 800 200%
Eee High 796 3 4/14/2022 1.0 22500 11.0 9.0 $38.50 $14.65 $8.42 39% 100% 5.0 600 200%
Eee2 High 728 0 2/2/2022 0.9 22500 11.4 8.6 $38.50 $14.98 $8.42 38% 100% 5.0 600 182%
Fast Trad 1,163 1,005 8/11/2022 1.7 17000 6.4 13.6 $26.25 $9.69 $8.62 22% 0% 4.5 2,000 50%
Feat Low 1,608 736 4/27/2022 2.9 14000 3.0 17.0 $19.75 $5.79 $7.02 30% 0% 6.0 2,000 99%
Fist High 203 468 12/11/2022 1.3 23500 10.5 10.0 $39.00 $15.05 $9.60 21% 0% 4.0 900 55%
Foam Pfmn 624 0 7/18/2022 1.7 27000 11.0 14.9 $34.00 $14.69 $9.85 28% 0% 3.5 600 99%
Fume Size 490 219 9/29/2022 1.5 19000 5.2 8.8 $33.75 $12.43 $9.85 32% 0% 3.5 600 87%

Traditional Segment Analysis C109133 Round: 3
Dec. 31, 2022
Traditional Statistics
Total Industry Unit Demand 9,619
Actual Industry Unit Sales |9,619
Segment % of Total Industry |29.4%
Next Year's Segment Growth Rate |9.2%

Traditional Customer Buying Criteria
Expectations Importance
1. Age Ideal Age = 2.0 47%
2. Price $18.50 - 28.50 23%
3. Ideal Position Pfmn 7.1 Size 12.9 21%
4. Reliability MTBF 14000-19000 9%
Top Products in Traditional Segment

Units Cust. Cust. Dec.
Market Sold to Revision Stock Pfmn Size List Age Promo A
ware- Sales A

ccess-
Cust
Name Share Seg Date Out Coord Coord Price MTBF Dec.31 Budget n
ess Budget ibility
Survey
Eat 13% 1,277 9/29/2022 6.9 13.1 $27.00 15000 1.61 $1,500 93% $1,000 63% 43
Able 13% 1,258 6/8/2022 6.6 13.3 $26.70 15000 1.74 $1,500 85% $1,800 53% 37
Echo 12% 1,163 4/6/2022 6.6 13.4 $27.00 15000 1.85 $1,500 58% $1,000 63% 36
Baker 12% 1,137 4/4/2022 6.5 13.6 $28.50 16000 1.75 $1,300 82% $1,200 69% 35
Fast 11% 1,096 8/11/2022 6.4 13.6 $26.25 17000 1.75 $1,500 82% $1,700 46% 36
Cake 10% 1,008 5/21/2022 6.5 13.5 $26.80 14000 1.81 $1,300 79% $1,300 45% 31
Bold 10% 946 7/27/2022 8.6 12.6 $28.50 19000 1.55 $1,300 79% $1,200 69% 31
Buddy 9% 895 9/2/2022 7.4 11.6 $28.50 17000 1.48 $1,300 79% $1,200 69% 28
Daze 8% 800 4/15/2021 6.1 14.0 $25.99 17500 3.08 $1,000 59% $1,000 35% 13
Agape 0% 40 9/20/2022 5.5 9.2 $32.75 16000 1.45 $1,500 68% $1,500 53% 0

Low End Segment Analysis C109133 Round: 3
Dec. 31, 2022
Low End Statistics


Low End Customer Buying Criteria
1. Price $13.50 - 23.50 53%
Top Products in Low End Segment

ware- Sales A

ccess-
Cust
ess Budget ibility
Survey
Ebb 22% 2,750 1/29/2020 3.0 17.0 $20.50 12000 7.60 $1,500 92% $2,000 58% 29
Cedar 19% 2,395 1/15/2020 3.0 17.0 $19.80 13000 7.60 $1,300 79% $1,400 45% 26
Acre 18% 2,236 1/19/2022 3.0 17.0 $19.80 12000 7.60 $1,500 73% $1,800 44% 24
Bead 17% 2,129 5/25/2015 3.0 17.0 $20.50 14000 7.60 $1,300 81% $1,200 38% 23
Feat 13% 1,608 4/27/2022 3.0 17.0 $19.75 14000 2.91 $1,500 80% $1,700 51% 17
Dell 10% 1,189 8/12/2021 2.9 17.1 $20.50 14000 3.15 $1,400 80% $1,350 42% 13
Fast 1% 67 8/11/2022 6.4 13.6 $26.25 17000 1.75 $1,500 82% $1,700 51% 0
Daze 0% 58 4/15/2021 6.1 14.0 $25.99 17500 3.08 $1,000 59% $1,000 42% 1
Eat 0% 32 9/29/2022 6.9 13.1 $27.00 15000 1.61 $1,500 93% $1,000 58% 0
Cake 0% 10 5/21/2022 6.5 13.5 $26.80 14000 1.81 $1,300 79% $1,300 45% 0
Able 0% 10 6/8/2022 6.6 13.3 $26.70 15000 1.74 $1,500 85% $1,800 44% 0
Echo 0% 3 4/6/2022 6.6 13.4 $27.00 15000 1.85 $1,500 58% $1,000 58% 0

High End Segment Analysis C109133 Round: 3
Dec. 31, 2022
High End Statistics


High End Customer Buying Criteria
4. Price $28.50 - 38.50 9%
Top Products in High End Segment

ware- Sales A

ccess-
Cust
ess Budget ibility
Survey
Eee 20% 796 4/14/2022 11.0 9.0 $38.50 22500 0.96 $1,500 57% $1,000 44% 32
Bid 18% 734 12/4/2022 11.6 8.4 $38.50 23500 1.13 $1,250 77% $1,200 54% 40
Eee2 18% 728 2/2/2022 YES 11.4 8.6 $38.50 22500 0.91 $1,500 61% $1,000 44% 37
Cute 17% 681 4/18/2022 10.6 9.4 $39.00 23000 1.03 $1,500 53% $1,500 38% 20
Adam 8% 335 6/7/2022 10.1 10.0 $38.50 21000 1.45 $1,500 64% $1,500 34% 11
Dixie 6% 258 7/1/2021 9.8 10.4 $38.75 23000 3.10 $1,300 78% $1,300 38% 6
Fist 5% 203 12/11/2022 10.5 10.0 $39.00 23500 1.31 $1,200 59% $1,600 35% 16
Cid 3% 139 3/21/2023 9.1 11.6 $34.00 23000 2.69 $200 37% $200 38% 4
Bold 3% 112 7/27/2022 8.6 12.6 $28.50 19000 1.55 $1,300 79% $1,200 54% 3
Buddy 1% 21 9/2/2022 7.4 11.6 $28.50 17000 1.48 $1,300 79% $1,200 54% 1

Performance Segment Analysis C109133 Round: 3
Dec. 31, 2022
Performance Statistics

Performance Customer Buying Criteria
3. Price $23.50 - 33.50 19%
Top Products in Performance Segment

ware- Sales A

ccess-
Cust
ess Budget ibility
Survey
Coat 28% 911 6/10/2022 YES 11.4 14.9 $34.00 27000 1.68 $1,250 71% $1,250 31% 27
Edge 27% 899 8/25/2022 YES 11.9 14.3 $33.50 27000 1.51 $1,500 74% $1,500 35% 41
Foam 19% 624 7/18/2022 YES 11.0 14.9 $34.00 27000 1.69 $1,000 60% $1,300 29% 23
Aft 17% 563 7/17/2022 YES 11.2 14.6 $33.50 27000 1.55 $1,500 66% $1,500 31% 29
Dot 6% 202 7/26/2020 YES 10.4 15.3 $33.99 25000 3.96 $1,000 59% $1,200 31% 8
Bold 3% 88 7/27/2022 8.6 12.6 $28.50 19000 1.55 $1,300 79% $1,200 26% 1
Cid 0% 6 3/21/2023 9.1 11.6 $34.00 23000 2.69 $200 37% $200 31% 0

Size Segment Analysis C109133 Round: 3
Dec. 31, 2022
Size Statistics

Size Customer Buying Criteria
4. Price $23.50 - 33.50 9%
Top Products in Size Segment

ware- Sales A

ccess-
Cust
ess Budget ibility
Survey
Egg 37% 1,199 7/31/2022 YES 5.7 8.1 $33.50 19000 1.52 $1,500 74% $1,500 38% 39
Cure 20% 657 7/9/2022 YES 5.1 8.5 $33.75 17000 1.60 $1,100 62% $1,100 31% 15
Fume 15% 490 9/29/2022 5.2 8.8 $33.75 19000 1.55 $1,000 55% $1,200 30% 16
Agape 12% 396 9/20/2022 5.5 9.2 $32.75 16000 1.45 $1,500 68% $1,500 34% 11
Buddy 9% 285 9/2/2022 7.4 11.6 $28.50 17000 1.48 $1,300 79% $1,200 29% 4
Dune 8% 257 12/9/2020 4.7 9.6 $33.00 19000 3.82 $1,000 55% $1,000 28% 3

Round: 3
Market Share C109133 Dec. 31, 2022
Actual Market Share in Units Potential Market Share in Units

Trad Low High Pfmn Size Total Trad Low High Pfmn Size Total
Industry Unit Sales 9,619 12,487 4,006 3,293 3,284 32,689 Units Demanded 9,619 12,487 4,006 3,293 3,284 32,689
% of Market 29.4% 38.2% 12.3% 10.1% 10.1% 100.0% % of Market 29.4% 38.2% 12.3% 10.1% 10.1% 100.0%
Able 13.1% 3.9% Able 13.1% 3.9%

Acre 17.9% 6.8% Acre 17.9% 6.8%
Adam 8.4% 1.0% Adam 7.6% 0.9%
Aft 17.1% 1.7% Aft 19.3% 1.9%
Agape 0.4% 12.1% 1.3% Agape 0.4% 10.8% 1.2%
Total 13.5% 18.0% 8.4% 17.1% 12.1% 14.8% Total 13.5% 18.0% 7.6% 19.3% 10.8% 14.8%
Baker 11.8% 3.5% Baker 11.8% 3.5%

Bead 17.1% 6.5% Bead 17.0% 6.5%
Bid 18.3% 2.3% Bid 16.9% 2.1%
Bold 9.8% 2.8% 2.7% 3.5% Bold 9.8% 2.6% 2.0% 3.4%
Buddy 9.3% 0.5% 8.7% 3.7% Buddy 9.3% 0.5% 7.9% 3.6%
Total 31.0% 17.1% 21.6% 2.7% 8.7% 19.4% Total 31.0% 17.1% 20.0% 2.1% 7.9% 19.1%
Cake 10.5% 3.1% Cake 10.5% 3.1%

Cedar 19.2% 7.3% Cedar 19.2% 7.3%
Cid 3.5% 0.2% 0.4% Cid 3.2% 0.4%
Coat 27.7% 2.8% Coat 20.2% 2.0%
Cure 20.0% 2.0% Cure 18.3% 1.8%
Cute 17.0% 2.1% Cute 15.6% 1.9%
Total 10.5% 19.3% 20.5% 27.9% 20.0% 17.8% Total 10.5% 19.3% 18.8% 20.3% 18.3% 16.6%
Daze 8.3% 0.5% 2.6% Daze 8.3% 0.5% 2.6%

Dell 9.5% 3.6% Dell 9.5% 3.6%
Dixie 6.4% 0.8% Dixie 5.9% 0.7%
Dot 6.1% 0.6% Dot 7.6% 0.8%
Dune 7.8% 0.8% Dune 7.1% 0.7%
Total 8.3% 10.0% 6.4% 6.1% 7.8% 8.5% Total 8.3% 10.0% 5.9% 15.0% 7.1% 9.2%
Eat 13.3% 0.3% 4.0% Eat 13.3% 0.3% 4.0%

Ebb 22.0% 8.4% Ebb 22.0% 8.4%
Echo 12.1% 3.6% Echo 12.1% 3.6%
Edge 27.3% 2.8% Edge 27.9% 2.8%
Egg 36.5% 3.7% Egg 42.5% 4.3%
Eee 19.9% 2.4% Eee 22.3% 2.7%
Eee2 18.2% 2.2% Eee2 20.7% 2.5%
Total 25.4% 22.3% 38.0% 27.3% 36.5% 27.1% Total 25.4% 22.3% 43.0% 28.0% 42.5% 28.3%
Fast 11.4% 0.5% 3.6% Fast 11.4% 0.5% 3.6%

Feat 12.9% 4.9% Feat 12.9% 4.9%
Fist 5.1% 0.6% Fist 4.7% 0.6%
Foam 18.9% 1.9% Foam 15.4% 1.6%
Fume 14.9% 1.5% Fume 13.4% 1.3%
Total 11.4% 13.4% 5.1% 18.9% 14.9% 12.5% Total 11.4% 13.4% 4.7% 15.4% 13.4% 11.9%

Round: 3
Perceptual Map C109133 Dec. 31, 2022
Andrews Baldwin Chester

Name Pfmn Size Revised Name Pfmn Size Revised Name Pfmn Size Revised
Able 6.6 13.3 6/8/2022 Baker 6.5 13.6 4/4/2022 Cake 6.5 13.5 5/21/2022
Acre 3.0 17.0 1/19/2022 Bead 3.0 17.0 5/25/2015 Cedar 3.0 17.0 1/15/2020
Adam 10.1 10.0 6/7/2022 Bid 11.6 8.4 12/4/2022 Cid 9.1 11.6 3/21/2023
Aft 11.2 14.6 7/17/2022 Bold 8.6 12.6 7/27/2022 Coat 11.4 14.9 6/10/2022
Agape 5.5 9.2 9/20/2022 Buddy 7.4 11.6 9/2/2022 Cure 5.1 8.5 7/9/2022
Cute 10.6 9.4 4/18/2022
Digby Erie Ferris

Name Pfmn Size Revised Name Pfmn Size Revised Name Pfmn Size Revised
Daze 6.1 14.0 4/15/2021 Eat 6.9 13.1 9/29/2022 Fast 6.4 13.6 8/11/2022
Dell 2.9 17.1 8/12/2021 Ebb 3.0 17.0 1/29/2020 Feat 3.0 17.0 4/27/2022
Dixie 9.8 10.4 7/1/2021 Echo 6.6 13.4 4/6/2022 Fist 10.5 10.0 12/11/2022
Dot 10.4 15.3 7/26/2020 Edge 11.9 14.3 8/25/2022 Foam 11.0 14.9 7/18/2022
Dune 4.7 9.6 12/9/2020 Egg 5.7 8.1 7/31/2022 Fume 5.2 8.8 9/29/2022
Dove 10.9 14.6 5/17/2021 Eee 11.0 9.0 4/14/2022
Eee2 11.4 8.6 2/2/2022

Round: 3
HR/TQM Report C109133 Dec. 31, 2022
HUMAN RESOURCES SUMMARY
Needed Complement 638 1,002 920 602 1,070 760
Complement 638 1,002 920 602 1,070 760
1st Shift Complement 538 649 618 602 611 760
2nd Shift Complement 100 354 302 0 459 0
Overtime Percent 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
Turnover Rate 7.0% 8.8% 9.6% 9.1% 7.0% 9.2%
New Employees 45 337 249 55 424 70
Separated Employees 45 0 0 57 0 215
Recruiting Spend $1,500 $2,000 $0 $1,500 $5,000 $10
Training Hours 80 30 10 25 80 20
Productivity Index 101.3% 101.1% 100.0% 100.0% 108.2% 100.0%
Recruiting Cost $112 $1,010 $249 $136 $2,543 $71
Separation Cost $225 $0 $0 $285 $0 $1,075
Training Cost $1,021 $601 $184 $301 $1,712 $304
Total HR Admin Cost $1,357 $1,611 $433 $722 $4,255 $1,450
Labor Contract Next Year
Wages $24.31 $24.31 $24.31 $24.31 $24.31 $24.31
Benefits 2,500 2,500 2,500 2,500 2,500 2,500
Profit Sharing 2.0% 2.0% 2.0% 2.0% 2.0% 2.0%
Annual Raise 5.0% 5.0% 5.0% 5.0% 5.0% 5.0%
Starting Negotiation Position
Wages
Benefits
Profit Sharing
Annual Raise
Ceiling Negotiation Position
Wages
Benefits
Profit Sharing
Annual Raise
Adjusted Labor Demands
Wages
Benefits
Profit Sharing
Annual Raise
Strike Days
TQM SUMMARY
Process Mgt Budgets Last Year
CPI Systems $0 $0 $1,000 $0 $1,500 $1,000
VendorJIT $0 $0 $0 $0 $1,500 $0
Quality Initiative Training $0 $0 $1,500 $0 $1,500 $0
Channel Support Systems $0 $750 $0 $0 $1,500 $1,000
Concurrent Engineering $1,500 $750 $0 $0 $1,500 $700
UNEP Green Programs $0 $0 $0 $0 $1,500 $0
TQM Budgets Last Year

Benchmarking $0 $750 $0 $0 $1,500 $0
Quality Function Deployment Effort $0 $750 $0 $0 $1,500 $1,000
CCE/6 Sigma Training $0 $750 $1,500 $0 $1,500 $0
GEMI TQEM Sustainability Initiatives $0 $0 $0 $0 $1,500 $0
Total Expenditures $1,500 $3,750 $4,000 $0 $15,000 $3,700
Cumulative Impacts
Material Cost Reduction 0.00% 0.01% 0.47% 0.00% 5.03% 0.07%
Labor Cost Reduction 0.00% 0.04% 4.23% 0.00% 6.21% 0.02%
Reduction R&D Cycle Time 13.54% 3.93% 0.00% 0.00% 27.25% 5.33%
Reduction Admin Costs 0.00% 2.44% 0.00% 0.00% 43.11% 0.00%
Demand Increase 0.00% 0.32% 0.00% 0.00% 6.63% 0.97%

Round: 3
Ethics Report C109133 Dec. 31, 2022
ETHICS SUMMARY
Other (Fees, Writeoffs, etc.) The actual dollar impact. Example, $120 means Other increased by $120.
Demand Factor The % of normal. 98% means demand fell 2%.
Material Cost Impact The % of normal. 104% means matieral costs rose 4%.
Admin Cost Impact The % of normal. 103% means admin costs rose 3%.
Productivity Impact The % of normal. 104% means productivity increased by 4%.
Awareness Impact The % of normal. 105% means normal awareness was multiplied by 1.05.
Accessibility Impact The % of normal. 98% means normal accessiblity was multiplied by 0.98.
Normal means the value that would have been produced if the problem had not been presented.
No Impact Andrews Baldwin Chester Digby Erie Ferris

Linked Out
Other (Fees, Writeoffs, etc.) $0 $-1000 $-1000 $-1000 $-1000 $-1000 $-1000
Demand Factor 100% 97% 97% 97% 97% 97% 97%
Material Cost Impact 100% 100% 100% 100% 100% 100% 100%
Admin Cost Impact 100% 100% 100% 100% 100% 100% 100%
Productivity Impact 100% 100% 100% 100% 100% 100% 100%
Awareness Impact 100% 100% 100% 100% 100% 100% 100%
Accessibility Impact 100% 100% 100% 100% 100% 100% 100%
Total
Other (Fees, Writeoffs, etc.) $0 $-1000 $-1000 $-1000 $-1000 $-1000 $-1000
Demand Factor 100% 97% 97% 97% 97% 97% 97%
Material Cost Impact 100% 100% 100% 100% 100% 100% 100%
Admin Cost Impact 100% 100% 100% 100% 100% 100% 100%
Productivity Impact 100% 100% 100% 100% 100% 100% 100%
Awareness Impact 100% 100% 100% 100% 100% 100% 100%
Accessibility Impact 100% 100% 100% 100% 100% 100% 100%

Annual Report
Round: 3
Annual Report Erie C109133
Dec. 31, 2022
Balance Sheet
DEFINITIONS: Common Size: The common size column
simply represents each item as a percentage of total ASSETS 2022 2021
assets for that year. Cash: Your end-of-year cash Common
position. Accounts Receivable: Reflects the lag between
Size
delivery and payment of your products. Inventories: The Cash $13,300 5.6% $33,324
current value of your inventory across all products. A zero
Account Receivable $31,081 13.1% $13,076
indicates your company stocked out. Unmet demand
would, of course, fall to your competitors. Plant & Inventory $17,985 7.6% $0
Equipment: The current value of your plant. Accum Total Current Assets $62,366 26.3% $46,400
Deprec: The total accumulated depreciation from your
plant. Accts Payable: What the company currently owes
Plant & Equipment $246,400 104.0% $179,000
suppliers for materials and services. Current Debt: The
debt the company is obligated to pay during the next year Accumulated Depreciation ($71,533) -30.2% ($55,107)
of operations. It includes emergency loans used to keep Total Fixed Assets $174,867 73.7% $123,893
your company solvent should you run out of cash during Total Assets $237,233 100.0% $170,293
the year. Long Term Debt: The companys long term debt
is in the form of bonds, and this represents the total value LIABILITIES & OWNERS
of your bonds. Common Stock: The amount of capital
EQUITY
invested by shareholders in the company. Retained
Earnings: The profits that the company chose to keep Accounts Payable $6,570 2.8% $7,049
instead of paying to shareholders as dividends.
Current Debt $30,000 12.6% $23,000
Long Term Debt $69,115 29.1% $53,645
Total Liabilities $105,685 44.5% $83,694
Common Stock $70,488 29.7% $47,444

Retained Earnings $61,060 25.7% $39,155
Total Equity $131,548 55.5% $86,599
Total Liab. & O. Equity $237,233 100.0% $170,293
Cash Flow Statement

The Cash Flow Statement examines what happened in the Cash Account Cash Flows from Operating Activities 2022 2021
during the year. Cash injections appear as positive numbers and cash Net Income(Loss) $21,906 $9,444
withdrawals as negative numbers. The Cash Flow Statement is an excellent Depreciation $16,427 $11,240
tool for diagnosing emergency loans. When negative cash flows exceed Extraordinary gains/losses/writeoffs $0 ($99)
positives, you are forced to seek emergency funding. For example, if sales Accounts Payable ($479) ($359)
are bad and you find yourself carrying an abundance of excess inventory,
Inventory ($17,985) $17,388
the report would show the increase in inventory as a huge negative cash
Accounts Receivable ($18,005) ($3,180)
flow. Too much unexpected inventory could outstrip your inflows, exhaust
your starting cash and force you to beg for money to keep your company Net cash from operation $1,862 $34,436
afloat. Cash Flows from Investing Activities
Plant Improvements ($67,400) ($35,600)
Cash Flows from Financing Activities
Dividends paid $0 $0
Sales of common stock $23,044 $15,398
Purchase of common stock $0 $0
Cash from long term debt $15,470 $0
Retirement of long term debt $0 ($6,950)
Change in current debt(net) $7,000 $3,000
Net cash from financing activities $45,514 $11,448
Net change in cash position ($20,024) $10,284
Closing cash position $13,300 $33,324
Annual Report Page 14

Round: 3
Annual Report Erie C109133
Dec. 31, 2022
2022 Income Statement
2022 Common
(Product Name) Eat Ebb Echo Edge Egg Eee Eee2
Total
Size
Sales $35,322 $56,381 $31,471 $30,113 $40,151 $30,651 $28,013 $0 $252,101 100.0%
Variable Costs:
Direct Labor $8,206 $11,583 $8,181 $5,907 $8,413 $6,706 $6,128 $0 $55,123 21.9%
Direct Material $11,381 $14,178 $10,542 $13,006 $14,665 $11,861 $11,129 $0 $86,762 34.4%
Inventory Carry $880 $52 $1,219 $0 $0 $8 $0 $0 $2,158 0.9%
Total Variable $20,467 $25,813 $19,942 $18,912 $23,077 $18,575 $17,258 $0 $144,043 57.1%
Contribution Margin $14,856 $30,568 $11,529 $11,201 $17,074 $12,075 $10,755 $0 $108,058 42.9%
Period Costs:
Depreciation $3,547 $5,520 $2,280 $1,400 $1,600 $1,040 $1,040 $0 $16,427 6.5%
SG&A: R&D $755 $0 $265 $656 $586 $288 $89 $0 $2,640 1.0%
Promotions $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $0 $10,500 4.2%
Sales $1,000 $2,000 $1,000 $1,500 $1,500 $1,000 $1,000 $0 $9,000 3.6%
Admin $737 $1,176 $657 $628 $838 $639 $584 $0 $5,259 2.1%
Total Period $7,538 $10,196 $5,702 $5,684 $6,024 $4,467 $4,214 $0 $43,826 17.4%
Net Margin $7,317 $20,372 $5,827 $5,516 $11,050 $7,608 $6,541 $0 $64,232 25.5%
Definitions: Sales: Unit Sales times list price. Direct Labor: Labor costs incurred to produce the product Other $17,926 7.1%
that was sold. Inventory Carry Cost: the cost unsold goods in inventory. Depreciation: Calculated on EBIT $46,307 18.4%
straight-line. 15-year depreciation of plant value. R&D Costs: R&D department expenditures for each Short Term Interest $3,240 1.3%
product. Admin: Administration overhead is estimated at 1.5% of sales. Promotions: The promotion budget Long Term Interest $8,678 3.4%
for each product. Sales: The sales force budget for each product. Other: Chargs not included in other Taxes $12,036 4.8%
categories such as Fees, Write offs, and TQM. The fees include money paid to investment bankers and Profit Sharing $447 0.2%
brokerage firms to issue new stocks or bonds plus consulting fees your instructor might assess. Write-offs Net Profit $21,906 8.7%
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 years current debt, including short term debt, long term notes that have
become due, and emergency loans, Long Term Interest: Interest paid on outstanding bonds. Taxes:
Income tax based upon a 35% tax rate. Profit Sharing: Profits shared with employees under the labor
contract. Net Profit: EBIT minus interest, taxes, and profit sharing.
Annual Report Page 15

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Round: 3

Dec. 31, C109133

Digby Erie Ferris

Selected Financial Statistics

CAPSTONE ® COURIER Page 1

Bond Market Summary

Next Year's Prime Rate8.50%

Cash flows from investing activities

Net change in cash position $17,434 ($7,601) ($22,056) ($5,838) ($20,024) $0

Plant and equipment $166,900 $125,600 $160,300 $143,548 $246,400 $151,800

Total Assets $147,399 $128,745 $136,505 $131,238 $237,233 $138,984

Accounts Payable $5,963 $10,069 $9,833 $5,527 $6,570 $6,706

Common Stock $40,860 $18,360 $25,360 $21,876 $70,488 $34,360

Income Statement Survey Andrews Baldwin Chester Digby Erie Ferris

CAPSTONE ® COURIER Page 3

CAPSTONE ® COURIER Page 4

Next Year's Segment Growth Rate |9.2%

Top Products in Traditional Segment

CAPSTONE ® COURIER Page 5

Low End Statistics

Next Year's Segment Growth Rate |11.7%

Top Products in Low End Segment

CAPSTONE ® COURIER Page 6

High End Statistics

Next Year's Segment Growth Rate |16.2%

Top Products in High End Segment

CAPSTONE ® COURIER Page 7

Next Year's Segment Growth Rate |19.8%

Top Products in Performance Segment

CAPSTONE ® COURIER Page 8

Next Year's Segment Growth Rate |18.3%

Top Products in Size Segment

CAPSTONE ® COURIER Page 9

Actual Market Share in Units Potential Market Share in Units

Able 13.1% 3.9% Able 13.1% 3.9%

Baker 11.8% 3.5% Baker 11.8% 3.5%

Cake 10.5% 3.1% Cake 10.5% 3.1%

Daze 8.3% 0.5% 2.6% Daze 8.3% 0.5% 2.6%

Eat 13.3% 0.3% 4.0% Eat 13.3% 0.3% 4.0%

Fast 11.4% 0.5% 3.6% Fast 11.4% 0.5% 3.6%

CAPSTONE ® COURIER Page 10

Andrews Baldwin Chester

Digby Erie Ferris

CAPSTONE ® COURIER Page 11

TQM Budgets Last Year

CAPSTONE ® COURIER Page 12

No Impact Andrews Baldwin Chester Digby Erie Ferris

CAPSTONE ® COURIER Page 13

Common Stock $70,488 29.7% $47,444

Cash Flow Statement

Annual Report Page 14

Annual Report Page 15

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