Page 1 Front Page Page 5 Thrift Segment Analysis Page 9 Market Share

Page 2 Stocks & Bonds Page 6 Core Segment Analysis Page 10 Perceptual Map
Page 3 Financial Summary Page 7 Nano Segment Analysis Page 11 HR/TQM Report
Page 4 Production Analysis Page 8 Elite Segment Analysis

Annual Report Andrews Annual Report Baldwin Annual Report Chester Annual Report Digby

Print

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Round 1
Dec. 31 2024 152_Debajit
Report Das

Andrews Baldwin Chester

152_Debajit Das

Digby

Selected Financial Statistics

Andrews Baldwin Chester Digby

ROS 3.5% 1.4% 7.1% 1.9%

Asset Turnover 1.25 0.73 1.49 0.87

ROA 4.4% 1.1% 10.5% 1.7%

Leverage (Assets/Equity) 1.6 2.5 1.8 2.7

ROE 7% 2.6% 19.4% 4.5%

Emergency Loan $0 $0 $0 $0

Sales $195,304,711 $106,917,596 $139,168,023 $140,427,827

EBIT $16,352,946 $12,314,699 $19,550,248 $15,966,543

Profits $6,890,955 $1,534,263 $9,835,312 $2,735,090

Cumulative Profit $6,890,955 $1,534,263 $9,835,312 $2,735,090

SG&A / Sales 11.3% 13.9% 9.4% 9.6%

Contrib. Margin % 32.3% 35.7% 32.5% 30%

Percent Of Sales $ Market Share

125%
Digby
24.1 %

100% Andrews
Other 33.6 %
SGA
Depr
75% Var Costs
Profit

50%

25%
Chester
23.9 %

0% Baldwin
Andrews Baldwin Chester Digby 18.4 %

Market Share information is provided on Page 7.

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Round 1
Stocks & Bonds 152_Debajit Das Dec. 31 2024

Stock Market Summary

Company Close Change Shares MarketCap($M) Book Value Per Share EPS Dividend Yield P/E

Andrews $78.66 ($16.84) 2,260,624 $178 $43.38 $3.05 $0.00 0.0% 25.8

Baldwin $40.47 ($12.66) 2,253,733 $91 $26.17 $0.68 $0.00 0.0% 59.4

Chester $60.28 $4.68 1,882,194 $113 $26.88 $5.23 $3.81 6.3% 11.5

Digby $34.81 ($9.79) 2,632,602 $92 $22.93 $1.04 $0.00 0.0% 33.5

Closing Stock Price Andrews

Baldwin
$100
Chester
Digby

$80

$60

$40

$20

$0
2019 2020 2021 2022 2023 2024 2025 2026 2027

Bond Market Summary

Company Series# Face Yield Close$ S&P

Andrews

13.5S2025 $11,300,000 13.2% 101.98 A

11.2S2030 $8,837,000 11.2% 99.58 A

11.9S2031 $7,072,000 11.6% 102.80 A

11.4S2034 $14,722,000 11.3% 100.58 A

Baldwin

13.5S2025 $11,300,000 13.5% 99.82 CC

11.2S2030 $8,639,846 12.4% 90.20 CC

12.4S2031 $5,828,840 13.1% 94.37 CC

11.9S2033 $15,600,742 13.1% 91.00 CC

13.0S2034 $17,783,553 13.5% 96.31 CC

Chester

13.5S2025 $11,300,000 13.4% 101.07 BB

11.1S2032 $2,504,080 11.8% 94.10 BB

11.2S2033 $5,675,277 11.9% 94.21 BB

12.0S2034 $1,307,561 12.2% 98.33 BB

Digby

13.5S2025 $11,300,000 13.6% 99.56 C

11.3S2030 $10,417,600 12.6% 89.50 C

12.5S2031 $14,665,611 13.4% 93.57 C

12.5S2032 $7,981,720 13.4% 93.04 C

12.5S2033 $9,473,587 13.5% 92.58 C

13.4S2034 $14,407,694 13.8% 96.87 C

Next Year's Prime Rate 8.5%

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Round 1
Financial Summary 152_Debajit Das Dec. 31 2024

Cash Flow Statement Survey

Andrews Baldwin Chester Digby
Cash flows from operating activities
Net Income (Loss) $6,891 $1,534 $9,835 $2,735
Adjustment for non-cash items:
Depreciation $8,034 $9,887 $6,264 $11,837
Extraordinary gains/losses/writeoffs $0 $0 $0 $0
Changes in current assets and liabilities:
Accounts payable $1,238 $229 $1,218 $852
Inventory ($2,018) ($6,117) ($305) ($2,236)
Accounts receivable ($10,648) $977 ($1,610) ($723)
Net cash from operations $3,497 $6,511 $15,403 $12,465

Cash flows from investing activities

Plant improvements (net) ($28,688) ($40,900) ($9,580) ($34,660)
Cash flows from financing activities
Dividends paid $0 $0 ($7,169) $0
Sales of common stock $20,000 $4,258 $0 $2,946
Purchase of common stock $0 $0 ($1,539) $0
Cash from long term debt issued $14,722 $17,784 $1,308 $14,408
Early retirement of long term debt $0 $0 $0 $0
Retirement of current debt ($15,717) ($25,489) ($18,432) ($29,239)
Cash from current debt borrowing $5,000 $21,740 $14,285 $25,203
Cash from emergency loan $0 $0 $0 $0

Net cash from financing activities $24,005 $18,293 ($11,547) $13,318

Net change in cash position ($1,187) ($16,097) ($5,725) ($8,877)

Balance Sheet Survey

Andrews Baldwin Chester Digby
Cash $30,613 $16,426 $14,018 $23,265
Accounts Receivable $24,079 $8,788 $11,438 $11,542
Inventory $27,990 $12,564 $15,137 $12,681
Total Current Assets $82,682 $37,778 $40,594 $47,488

Plant and equipment $125,512 $165,300 $93,960 $177,560

Accumulated Depreciation ($52,443) ($57,176) ($41,287) ($63,102)
Total Fixed Assets $73,069 $108,124 $52,673 $114,458

Total Assets $155,751 $145,903 $93,268 $161,945

Accounts Payable $10,754 $6,026 $7,600 $8,135

Current Debt $5,000 $21,740 $14,285 $25,203
Total Current Liabilities $15,754 $27,766 $21,885 $33,338

Long Term Debt $41,931 $59,153 $20,787 $68,246

Total Liabilities $57,685 $86,919 $42,672 $101,585

Common Stock $32,080 $18,647 $8,818 $27,630

Retained Earnings $65,985 $40,337 $41,777 $32,730
Total Equity $98,066 $58,984 $50,596 $60,361

Total Liabilities & Owner's Equity $155,751 $145,903 $93,268 $161,945

Income Statement Survey

Andrews Baldwin Chester Digby
Sales $195,305 $106,918 $139,168 $140,428
Variable Costs (Labor, Material, Carry) $132,183 $68,702 $93,978 $98,263
Contribution Margin $63,122 $38,216 $45,190 $42,165
Depreciation $8,034 $9,887 $6,264 $11,837
SGA (R&D, Promo, Sales, Admin) $21,999 $14,912 $13,037 $13,493
Other (Fees, Writeoffs, TQM, Bonuses $16,736 $1,102 $6,338 $868
EBIT $16,353 $12,315 $19,550 $15,967
Interest (Short term, Long term) $5,535 $9,906 $4,110 $11,673
Taxes $3,786 $843 $5,404 $1,503
Profit Sharing $141 $31 $201 $56
Net Profit $6,891 $1,534 $9,835 $2,735

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Round 1
Production Analysis 152_Debajit Das Dec. 31 2024

Production Capacity

Andrews

Baldwin

Chester

Digby

0 500 1,000 1,500 2,000 2,500 3,000 3,500 4,000 4,500 5,000 5,500 6,000 6,500 7,000

Capacity Production

Andrews Baldwin Chester Digby

Units Produced 6,268 5,000 3,951 6,634

Production Information
Capacity
Primary Units Unit Revision Age Pfmn Size Material Labor Contr. 2nd Shift & Automation Next Plant
Name Segment Sold Inventory Date Dec.31 MTBF Coord Coord Price Cost Cost Marg. Overtime Next Round Round Utiliz.

Art Elite 1,155 151 2/16/2024 1.5 26000 14.1 8.1 $42.00 $14.88 $10.36 38% 54% 5.0 714 153%

Ant Thrift 1,665 580 5/25/2024 3.4 20000 7.0 13.0 $22.50 $7.55 $7.09 29% 33% 7.0 1,130 131%

Ace Core 2,145 282 3/12/2024 2.0 22000 9.4 10.6 $28.50 $10.34 $9.42 29% 100% 6.0 1,400 198%

Axe Nano 1,205 377 11/9/2023 2.1 24000 11.9 6.2 $40.00 $14.16 $10.79 34% 83% 5.0 828 181%

All 0 0 3/11/2025 0.0 0 0.0 0.0 $0.00 $0.00 $0.00 0% 0% 1.0 300 0%

Arm 0 0 3/24/2025 0.0 0 0.0 0.0 $0.00 $0.00 $0.00 0% 0% 1.0 200 0%

Bam Thrift 1,259 298 6/27/2024 2.5 14000 7.8 12.2 $19.00 $6.93 $2.69 49% 55% 9.0 1,250 153%

Bell Core 1,845 199 12/6/2024 1.1 16000 10.2 9.8 $21.00 $9.87 $5.56 27% 78% 7.0 1,500 177%

Bit Nano 780 175 12/16/2024 1.1 18000 12.1 5.8 $30.00 $13.41 $5.92 35% 7% 6.0 800 106%

Bolt Elite 614 165 12/17/2024 1.1 20000 14.5 7.8 $34.00 $14.22 $6.90 37% 0% 5.0 800 80%

Buzz 0 0 4/1/2025 0.0 0 0.0 0.0 $0.00 $0.00 $0.00 0% 0% 7.0 500 0%

Cat Nano 1,166 51 11/30/2024 1.6 23000 11.3 6.8 $31.00 $13.95 $9.68 26% 100% 5.0 800 198%

Cell Elite 879 110 1/4/2025 2.9 25000 13.4 8.8 $35.00 $14.61 $8.48 33% 21% 5.0 700 120%

City Nano 987 266 10/16/2024 1.1 23000 12.8 5.2 $37.00 $15.44 $8.53 34% 24% 5.5 850 122%

Cozy Elite 916 216 10/16/2024 1.1 25000 14.8 7.2 $39.00 $16.04 $7.82 38% 0% 5.5 950 99%

Daft Thrift 2,036 182 4/11/2025 3.8 17000 7.6 12.4 $18.00 $7.63 $4.54 31% 90% 8.5 1,050 189%

Deal Thrift 2,128 189 4/11/2025 3.6 17000 7.8 12.2 $18.00 $7.83 $4.39 30% 64% 8.5 1,250 162%

Dim Core 1,128 210 11/18/2024 1.2 18000 11.0 8.4 $27.00 $11.55 $6.91 31% 33% 7.8 1,050 132%

Dome Core 1,297 224 11/16/2024 1.2 20000 11.8 9.0 $27.00 $12.25 $7.19 28% 53% 7.8 1,250 151%

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Thrift Market Segment Round 1
Analysis 152_Debajit Das Dec. 31 2024

Thrift Statisitcs Accessibility Thrift

Total Industry Unit Demand 5,664

Actual Industry Unit Sales 5,664

Andrews
Segment % of Total Industry 26.7%

Next Year's Segment Growth Rate 11%

Baldwin
Thrift Customer Buying Criteria
Expectations Importance

1. Price $14.00 - 26.00 55% Chester

2. Reliability MTBF 14000-20000 20%

3. Ideal Position Pfmn 7.8 Size 12.2 15%

4. Age Ideal Age = 3.0 10%

Digby

0% 10% 20% 30% 40% 50% 60% 70% 80% 9…

Perceptual Map For Thrift Actual vs Potential Market Share Thrift

20 60%

18
50%
16

14 Ant 40%
Daft
Deal
Bam
12
Ace
Bell 30%
Size

10 Dome
Dim
8
20%

10%
4

2
0%
0 Andrews Baldwin Chester Digby
0 2 4 6 8 10 12 14 16 18 20
Actual Potential
Performance

Top Products in Thrift Segment

Units
Market Sold to Revision Stock Pfmn Size List Age Promo Cust. Sales Cust. Dec. Cust.
Name Share Seg Date Out Coord Coord Price MTBF Dec.31 Budget Awareness Budget Accessibility Survey

Daft 24% 1,380 4/11/2025 7.6 12.4 $18.00 17000 3.76 $1,150 68% $1,000 64% 36

Deal 24% 1,374 4/11/2025 7.8 12.2 $18.00 17000 3.56 $1,150 69% $1,000 64% 37

Ant 24% 1,339 5/25/2024 7.0 13.0 $22.50 20000 3.35 $2,000 98% $2,000 82% 38

Bam 15% 854 6/27/2024 7.8 12.2 $19.00 14000 2.48 $1,000 56% $1,000 72% 24

Bell 8% 431 12/6/2024 10.2 9.8 $21.00 16000 1.11 $1,000 56% $1,800 72% 5

Ace 5% 281 3/12/2024 9.4 10.6 $28.50 22000 2.02 $2,000 98% $2,000 82% 9

Dim 0% 4 11/18/2024 11.0 8.4 $27.00 18000 1.16 $1,150 68% $700 64% 0

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Round 1
Core Market Segment Analysis 152_Debajit Das Dec. 31 2024

Core Statisitcs Accessibility Core

Total Industry Unit Demand 7,346

Actual Industry Unit Sales 7,346

Andrews
Segment % of Total Industry 34.7%

Next Year's Segment Growth Rate 10%

Baldwin
Core Customer Buying Criteria
Expectations Importance

1. Price $20.00 - 32.00 46% Chester

2. Age Ideal Age = 2.0 20%

3. Reliability MTBF 16000-22000 18%

4. Ideal Position Pfmn 10.2 Size 9.8 16%

Digby

0% 10% 20% 30% 40% 50% 60% 70% 80% 9…

Perceptual Map For Core Actual vs Potential Market Share Core

20 50%

18

16 40%

14 Ant
Daft
Deal
Bam
30%
12
Ace
Bell
Size

10 DomeCell
Dim
Bolt 20%
8
Cat
Bit
6
10%
4

2
0%
0 Andrews Baldwin Chester Digby
0 2 4 6 8 10 12 14 16 18 20
Actual Potential
Performance

Top Products in Core Segment

Units
Market Sold to Revision Stock Pfmn Size List Age Promo Cust. Sales Cust. Dec. Cust.
Name Share Seg Date Out Coord Coord Price MTBF Dec.31 Budget Awareness Budget Accessibility Survey

Ace 23% 1,671 3/12/2024 9.4 10.6 $28.50 22000 2.02 $2,000 98% $2,000 79% 41

Bell 19% 1,413 12/6/2024 10.2 9.8 $21.00 16000 1.11 $1,000 56% $1,800 63% 39

Dome 13% 947 11/16/2024 11.8 9.0 $27.00 20000 1.18 $1,150 68% $700 69% 22

Dim 11% 837 11/18/2024 11.0 8.4 $27.00 18000 1.16 $1,150 68% $700 69% 18

Deal 10% 754 4/11/2025 7.8 12.2 $18.00 17000 3.56 $1,150 69% $1,000 69% 15

Daft 9% 656 4/11/2025 7.6 12.4 $18.00 17000 3.76 $1,150 68% $1,000 69% 11

Bam 6% 405 6/27/2024 7.8 12.2 $19.00 14000 2.48 $1,000 56% $1,000 63% 13

Ant 4% 325 5/25/2024 7.0 13.0 $22.50 20000 3.35 $2,000 98% $2,000 79% 1

Cat 4% 320 11/30/2024 11.3 6.8 $31.00 23000 1.63 $1,250 77% $900 20% 2

Bit 0% 13 12/16/2024 12.1 5.8 $30.00 18000 1.05 $1,000 57% $900 63% 0

Cell 0% 2 1/4/2025 13.4 8.8 $35.00 25000 2.91 $1,250 77% $900 20% 0

Bolt 0% 2 12/17/2024 14.5 7.8 $34.00 20000 1.07 $1,000 57% $1,200 63% 0

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Round 1
Nano Market Segment Analysis 152_Debajit Das Dec. 31 2024

Nano Statisitcs Accessibility Nano

Total Industry Unit Demand 4,160

Actual Industry Unit Sales 4,160

Andrews
Segment % of Total Industry 19.6%

Next Year's Segment Growth Rate 14%

Baldwin
Nano Customer Buying Criteria
Expectations Importance

1. Ideal Position Pfmn 12.1 Size 5.6 35% Chester

2. Price $28.00 - 40.00 27%

3. Age Ideal Age = 1.0 20%

4. Reliability MTBF 18000-24000 18%

Digby

0% 20% 40% 60% 80% 100%

Perceptual Map For Nano Actual vs Potential Market Share Nano

20 50%

18

16 40%

14

30%
12
Ace
Size

10 DomeCell
Dim Art
Bolt 20%
8 Cozy
Cat
Axe
Bit
6 City
10%
4

2
0%
0 Andrews Baldwin Chester Digby
0 2 4 6 8 10 12 14 16 18 20
Actual Potential
Performance

Top Products in Nano Segment

Units
Market Sold to Revision Stock Pfmn Size List Age Promo Cust. Sales Cust. Dec. Cust.
Name Share Seg Date Out Coord Coord Price MTBF Dec.31 Budget Awareness Budget Accessibility Survey

Axe 22% 916 11/9/2023 11.9 6.2 $40.00 24000 2.12 $2,000 97% $2,000 85% 50

City 19% 778 10/16/2024 12.8 5.2 $37.00 23000 1.12 $1,250 76% $800 85% 46

Bit 14% 577 12/16/2024 12.1 5.8 $30.00 18000 1.05 $1,000 57% $900 64% 40

Cat 13% 559 11/30/2024 11.3 6.8 $31.00 23000 1.63 $1,250 77% $900 85% 52

Cell 6% 259 1/4/2025 13.4 8.8 $35.00 25000 2.91 $1,250 77% $900 85% 13

Dome 5% 227 11/16/2024 11.8 9.0 $27.00 20000 1.18 $1,150 68% $700 28% 17

Dim 5% 215 11/18/2024 11.0 8.4 $27.00 18000 1.16 $1,150 68% $700 28% 15

Bolt 5% 200 12/17/2024 14.5 7.8 $34.00 20000 1.07 $1,000 57% $1,200 64% 7

Cozy 4% 183 10/16/2024 14.8 7.2 $39.00 25000 1.12 $1,250 76% $800 85% 7

Art 3% 134 2/16/2024 14.1 8.1 $42.00 26000 1.48 $2,000 97% $2,000 85% 10

Ace 3% 112 3/12/2024 9.4 10.6 $28.50 22000 2.02 $2,000 98% $2,000 85% 0

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Round 1
Elite Market Segment Analysis 152_Debajit Das Dec. 31 2024

Elite Statisitcs Accessibility Elite

Total Industry Unit Demand 4,034

Actual Industry Unit Sales 4,034

Andrews
Segment % of Total Industry 19%

Next Year's Segment Growth Rate 16%

Baldwin
Elite Customer Buying Criteria
Expectations Importance

1. Age Ideal Age = 0.0 34% Chester

2. Price $30.00 - 42.00 24%

3. Ideal Position Pfmn 14.4 Size 7.9 22%

4. Reliability MTBF 20000-26000 20%

Digby

0% 20% 40% 60% 80% 100%

Perceptual Map For Elite Actual vs Potential Market Share Elite

20 50%

18

16 40%

14

30%
12
Ace
Size

10 DomeCell
Dim Art
Bolt 20%
8 Cozy
Cat
Axe
Bit
6 City
10%
4

2
0%
0 Andrews Baldwin Chester Digby
0 2 4 6 8 10 12 14 16 18 20
Actual Potential
Performance

Top Products in Elite Segment

Units
Market Sold to Revision Stock Pfmn Size List Age Promo Cust. Sales Cust. Dec. Cust.
Name Share Seg Date Out Coord Coord Price MTBF Dec.31 Budget Awareness Budget Accessibility Survey

Art 25% 1,021 2/16/2024 14.1 8.1 $42.00 26000 1.48 $2,000 97% $2,000 91% 47

Cozy 18% 733 10/16/2024 14.8 7.2 $39.00 25000 1.12 $1,250 76% $800 85% 40

Cell 15% 618 1/4/2025 13.4 8.8 $35.00 25000 2.91 $1,250 77% $900 85% 26

Bolt 10% 412 12/17/2024 14.5 7.8 $34.00 20000 1.07 $1,000 57% $1,200 55% 28

Axe 7% 289 11/9/2023 11.9 6.2 $40.00 24000 2.12 $2,000 97% $2,000 91% 14

Cat 7% 287 11/30/2024 11.3 6.8 $31.00 23000 1.63 $1,250 77% $900 85% 23

City 5% 209 10/16/2024 12.8 5.2 $37.00 23000 1.12 $1,250 76% $800 85% 7

Bit 5% 190 12/16/2024 12.1 5.8 $30.00 18000 1.05 $1,000 57% $900 55% 8

Dome 3% 123 11/16/2024 11.8 9.0 $27.00 20000 1.18 $1,150 68% $700 15% 8

Ace 2% 80 3/12/2024 9.4 10.6 $28.50 22000 2.02 $2,000 98% $2,000 91% 0

Dim 2% 73 11/18/2024 11.0 8.4 $27.00 18000 1.16 $1,150 68% $700 15% 5

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Round 1
Market Share Report 152_Debajit Das Dec. 31 2024

Units Sold vs Demand Market Share

8,000 50%

7,000
40%
6,000

5,000
30%

4,000

20%
3,000

2,000
10%
1,000

0 0%
Thrift Core Nano Elite Andrews Baldwin Chester Digby

Industry Unit Sales Total Unit Demand Thrift Core Nano Elite

Actual Market Share in Units Potential Market Share in Units

Thrift Core Nano Elite Total Thrift Core Nano Elite Total

Industry Unit Sales 5,664 7,346 4,160 4,034 21,204 Units Demanded 5,664 7,346 4,160 4,034 21,204

% of Market 26.7% 34.7% 19.6% 19.0% 100.0% % of Market 26.7% 34.7% 19.6% 19.0% 100.0%

Art 3.2% 25.3% 5.5% Art 3.2% 25.3% 5.4%

Ant 23.7% 4.4% 7.9% Ant 23.6% 4.4% 7.9%

Ace 5.0% 22.7% 2.7% 2.0% 10.1% Ace 5.0% 22.7% 2.7% 2.0% 10.1%

Axe 22.0% 7.2% 5.7% Axe 22.0% 7.2% 5.7%

Total 28.6% 27.2% 27.9% 34.5% 29.1% Total 28.6% 27.2% 27.9% 34.5% 29.1%

Bam 15.1% 5.5% 5.9% Bam 15.1% 5.5% 5.9%

Bell 7.6% 19.2% 8.7% Bell 7.6% 19.2% 8.7%

Bit 0.2% 13.9% 4.7% 3.7% Bit 0.2% 13.9% 4.7% 3.7%

Bolt 4.8% 10.2% 2.9% Bolt 4.8% 10.2% 2.9%

Total 22.7% 25.0% 18.7% 14.9% 21.2% Total 22.7% 25.0% 18.7% 14.9% 21.2%

Cat 4.4% 13.4% 7.1% 5.5% Cat 4.4% 13.4% 7.1% 5.5%

Cell 6.2% 15.3% 4.2% Cell 6.2% 15.3% 4.1%

City 18.7% 5.2% 4.7% City 18.7% 5.2% 4.7%

Cozy 4.4% 18.2% 4.3% Cozy 4.4% 18.2% 4.3%

Total 4.4% 42.8% 45.8% 18.6% Total 4.4% 42.8% 45.8% 18.6%

Daft 24.4% 8.9% 9.6% Daft 24.4% 8.9% 9.6%

Deal 24.3% 10.3% 10.0% Deal 24.3% 10.3% 10.0%

Dim 0.1% 11.4% 5.2% 1.8% 5.3% Dim 0.1% 11.4% 5.2% 1.8% 5.3%

Dome 12.9% 5.5% 3.0% 6.1% Dome 12.9% 5.4% 3.0% 6.1%

Total 48.7% 43.5% 10.6% 4.8% 31.1% Total 48.7% 43.5% 10.6% 4.8% 31.1%

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Round 1
Perceptual Map 152_Debajit Das Dec. 31 2024

20

18

16

14
Ant
Daft
Deal
Bam
12
Ace
Bell
Size 10
Dome Cell
Dim
Art
Bolt
8 Cozy
Cat
Axe
Bit
6
City

0
0 2 4 6 8 10 12 14 16 18 20
Performance

Andrews Baldwin Chester

Name Pfmn Size Revised Name Pfmn Size Revised Name Pfmn Size Revised

Art 14.1 8.1 2/16/2024 Bam 7.8 12.2 6/27/2024 Cat 11.3 6.8 11/30/2024

Ant 7.0 13.0 5/25/2024 Bell 10.2 9.8 12/6/2024 Cell 13.4 8.8 1/4/2025

Ace 9.4 10.6 3/12/2024 Bit 12.1 5.8 12/16/2024 City 12.8 5.2 10/16/2024

Axe 11.9 6.2 11/9/2023 Bolt 14.5 7.8 12/17/2024 Cozy 14.8 7.2 10/16/2024

All 0.0 0.0 3/11/2025 Buzz 0.0 0.0 4/1/2025

Arm 0.0 0.0 3/24/2025

Digby

Name Pfmn Size Revised

Daft 7.6 12.4 4/11/2025

Deal 7.8 12.2 4/11/2025

Dim 11.0 8.4 11/18/2024

Dome 11.8 9.0 11/16/2024

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Round 1
HR/TQM Report 152_Debajit Das Dec. 31 2024
Human Resources Summary

Andrews Baldwin Chester Digby

Needed Complement 912 408 556 569

Complement 912 408 556 569

1st Shift Complement 538 303 427 362

2nd Shift Complement 374 105 128 207

Overtime % 0.1% 0.0% 0.0% 0.0%

Turnover Rate 7.0% 6.5% 10.0% 8.1%

New Employees 172 36 128 76

Separated Employees 0 0 0 0

Recruiting Spend $5,000 $5,000 $0 $2,500

Training Hours 80 80 0 40

Productivity Index 103.2% 121.9% 100.0% 111.8%

Recruiting Cost $1,031 $217 $128 $267

Separation Cost $0 $0 $0 $0

Training Cost $1,459 $653 $0 $455

Total HR Admin Cost $2,491 $871 $128 $722

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%

TQM Summary

Andrews Baldwin Chester Digby

Process Mgt Budgets Last Year

CPI Systems $1,500 $0 $0 $0

Vendor/JIT $1,500 $0 $0 $0

Quality Initiative Training $1,500 $0 $1,250 $0

Channel Support Systems $1,500 $0 $1,250 $0

Concutrent Engineering $1,500 $0 $1,250 $0

UNEP Green Programs $1,500 $0 $0 $0

TQM Budgets Last Year

Benchmarking $1,500 $0 $0 $0

Quality Function Deployment Effort $1,500 $0 $0 $0

CCE/6 Sigma Training $1,500 $0 $1,250 $0

GEMI TQEM Sustainability Initiatives $1,500 $0 $1,250 $0

Total Expenditures $15,000 $0 $6,250 $0

Cumulative Impacts

Material Cost Reduction 5.03% 0.00% 0.58% 0.00%

Labor Cost Reduction 6.21% 0.00% 3.47% 0.00%

Reduction R&D Cycle Time 27.25% 0.00% 9.91% 0.00%

Reduction Admin Costs 43.11% 0.00% 0.00% 0.00%

Demand Increase 6.63% 0.00% 0.94% 0.00%

COMP-XM® INQUIRER Page 11

COOKIE SETTINGS
 PRINT

Annual Report
TOP
Round 1
Annual Report Andrews C59559 Dec. 31 2024

Balance Sheet
ASSETS 2024 2023
DEFINITIONS: Common Size: The common size
column simply represents each item as a percentage Common Size
of total assets for that year. Cash: Your end-of-year Cash $30,613 19.7% $31,800
cash position. Accounts Receivable: Reflects the lag
between delivery and payment of your products. Accounts Receivable $24,079 15.5% $13,431
Inventories: The current value of your inventory
Inventory $27,990 18% $25,972
across all products. A zero indicates your company
stocked out. Unmet demand would, of course, fall to Total Current Assets $82,682 53.1% $71,203
your competitors. Plant & Equipment: The current
value of your plant. Accum Deprec: The total Plant & Equipment $125,512 80.6% $96,824
accumulated depreciation from your plant. Accts Accumulated Depreciation ($52,443) -33.7% ($44,409)
Payable: What the company currently owes suppliers
for materials and services. Current Debt: The debt Total Fixed Assets $73,069 46.9% $52,415
the company is obligated to pay during the next year
Total assets $155,751 100% $123,617
of operations. It includes emergency loans used to
keep your company solvent should you run out of LIABILITIES & OWNERS' EQUITY
cash during the year. Long Term Debt: The
company's long term debt is in the form of bonds, and Accounts Payable $10,754 6.9% $9,516
this represents the total value of your bonds. Current Debt $5,000 3.2% $15,717
Common Stock: The amount of capital invested by
shareholders in the company. Retained Earnings: Long Term Debt $41,931 26.9% $27,209
The profits that the company chose to keep instead of
Total Liabilities $57,685 37% $52,442
paying to shareholders as dividends.
Common Stock $32,080 20.6% $12,080

Retained Earnings $65,985 42.4% $59,094

Total Equity $98,065 63% $71,174

Total Liab. & O. Equity $155,751 100% $123,617

Cash Flow Statement

Cash Flows from Operating Activities: 2024 2023
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 Net income (Loss) $6,891 $20,139
numbers. The Cash Flow Statement is an excellent tool for diagnosing emergency loans. Depreciation $8,034 $6,455
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 Extraordinary gain/losses/writeoffs $0 $0
inventory, the report would show the increase in inventory as a huge negative cash
Accounts Payable $1,238 $735
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. Inventory ($2,018) ($11,277)

Accounts Receivable ($10,648) $20

Cash Flow Summary Andrews Net cash from operations $3,497 $16,072

30k Cash Flows from Investing Activities:

Plant Improvements ($28,688) ($3,520)

20k
Cash Flows from Financing Activities:

10k Dividends paid $0 ($13,333)

Sales of Common Stock $20,000 $0

0 Purchase of Common Stock $0 ($1,935)

Cash from long term debt $14,722 $0

-10k
Retirement of long term debt $0 ($7,533)

-20k Change in current debt (net) ($10,717) $9,992

Net cash from financing activities $24,005 ($12,809)

-30k
Net change in cash position ($1,187) ($257)

Closing cash position $30,613 $31,800

-40k

Operations Investment Finance Chg. Cash

Annual Report Page 1

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Round 1
Annual Report Andrews C59559 Dec. 31 2024

2024 Income Statement

Product Name Art Ant Ace Axe All Arm NA NA Total Common Size

Sales $48,516 $37,455 $61,124 $48,210 $0 $0 $0 $0 $195,305 100%

Variable Costs:

Direct Labor $11,875 $12,254 $20,187 $12,896 $0 $0 $0 $0 $57,213 29.3%

Direct Material $17,834 $13,179 $22,851 $17,747 $0 $0 $0 $0 $71,611 36.7%

Inventory Carry $467 $1,063 $680 $1,149 $0 $0 $0 $0 $3,359 1.7%

Total Variable $30,177 $26,496 $43,718 $31,792 $0 $0 $0 $0 $132,183 67.7%

Contribution Margin $18,340 $10,959 $17,405 $16,418 $0 $0 $0 $0 $63,122 32.3%

Period Costs:

Depreciation $1,238 $2,561 $2,800 $1,435 $0 $0 $0 $0 $8,034 4.1%

R&D $128 $404 $198 $0 $1,000 $1,000 $0 $0 $2,730 1.4%

Promotions $2,000 $2,000 $2,000 $2,000 $0 $0 $0 $0 $8,000 4.1%

Sales $2,000 $2,000 $2,000 $2,000 $0 $0 $0 $0 $8,000 4.1%

Admin $812 $627 $1,023 $807 $0 $0 $0 $0 $3,268 1.7%

Total Period $6,178 $7,592 $8,021 $6,242 $1,000 $1,000 $0 $0 $30,033 15.4%

Net Margin $12,162 $3,367 $9,384 $10,176 ($1,000) ($1,000) $0 $0 $33,089 16.9%

Other $16,736 8.6%

Definitions: Sales: Unit sales times list price. Direct Labor: Labor costs incurred to
produce the product that was sold. Inventory Carry Cost: the cost to carry unsold goods EBIT $16,353 8.4%
in inventory. Depreciation: Calculated on straight-line 15-year depreciation of plant
value. R&D Costs: R&D department expenditures for each product. Admin: Short Term Interest $500 0.3%
Administration overhead is estimated at 1.5% of sales. Promotions: The promotion
Long Term Interest $5,035 2.6%
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 Taxes $3,786 1.9%
money paid to investment bankers and brokerage firms to issue new stocks or bonds plus
Profit Sharing $141 0.1%
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 Net Profit $6,891 3.5%
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 Variables Margins
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% 40%
tax rate. Profit Sharing: Profits shared with employees under the labor contract. Net
Profit: EBIT minus interest, taxes, and profit sharing.

30%

20%

10%

0%

Art Ant Ace Axe NA NA NA

NA

COOKIE SETTINGS
 Profit History Market Share History
$25,000 40%

$20,000
30%

$15,000

20%

$10,000

10%
$5,000

$0 0%

2019 2020 2021 2022 2023 2024 2019 2020 2021 2022 2023 2024

ROE History Asset Turnover History

40% 1.5

1.3

30%

1.0

20% 0.8

0.5

10%

0.3

0% 0.0

2019 2020 2021 2022 2023 2024 2019 2020 2021 2022 2023 2024

ROS History ROA History

15% 20%

12.5%

15%

10%

7.5% 10%

5%

5%

2.5%

0% 0%

2019 2020 2021 2022 2023 2024 2019 2020 2021 2022 2023 2024

COOKIE SETTINGS
Annual Report Page 2

COOKIE SETTINGS
 PRINT

Annual Report
TOP
Round 1
Annual Report Baldwin C59559 Dec. 31 2024

Balance Sheet
ASSETS 2024 2023
DEFINITIONS: Common Size: The common size
column simply represents each item as a percentage Common Size

of total assets for that year. Cash: Your end-of-year Cash $16,426 11.3% $32,523
cash position. Accounts Receivable: Reflects the lag
between delivery and payment of your products. Accounts Receivable $8,788 6% $9,765
Inventories: The current value of your inventory
Inventory $12,564 8.6% $6,447
across all products. A zero indicates your company
stocked out. Unmet demand would, of course, fall to Total Current Assets $37,778 25.9% $48,735
your competitors. Plant & Equipment: The current
value of your plant. Accum Deprec: The total Plant & Equipment $165,300 113.3% $124,400
accumulated depreciation from your plant. Accts Accumulated Depreciation ($57,176) -39.2% ($47,289)
Payable: What the company currently owes suppliers
for materials and services. Current Debt: The debt Total Fixed Assets $108,124 74.1% $77,111
the company is obligated to pay during the next year
Total assets $145,903 100% $125,847
of operations. It includes emergency loans used to
keep your company solvent should you run out of LIABILITIES & OWNERS' EQUITY
cash during the year. Long Term Debt: The
company's long term debt is in the form of bonds, and Accounts Payable $6,026 4.1% $5,796
this represents the total value of your bonds. Current Debt $21,740 14.9% $25,489
Common Stock: The amount of capital invested by
shareholders in the company. Retained Earnings: Long Term Debt $59,153 40.5% $41,369
The profits that the company chose to keep instead of
Total Liabilities $86,919 59.6% $72,654
paying to shareholders as dividends.
Common Stock $18,647 12.8% $14,389

Retained Earnings $40,337 27.6% $38,803

Total Equity $58,984 40.4% $53,192

Total Liab. & O. Equity $145,903 100% $125,847

Cash Flow Statement

Cash Flows from Operating Activities: 2024 2023
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 Net income (Loss) $1,534 $10,190
numbers. The Cash Flow Statement is an excellent tool for diagnosing emergency loans. Depreciation $9,887 $8,293
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 Extraordinary gain/losses/writeoffs $0 $0
inventory, the report would show the increase in inventory as a huge negative cash
Accounts Payable $229 $608
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. Inventory ($6,117) $1,429

Accounts Receivable $977 ($954)

Cash Flow Summary Baldwin Net cash from operations $6,511 $19,565

40k Cash Flows from Investing Activities:

Plant Improvements ($40,900) ($26,642)

Cash Flows from Financing Activities:

20k
Dividends paid $0 ($6,250)

Sales of Common Stock $4,258 $0

0
Purchase of Common Stock $0 $0

Cash from long term debt $17,784 $15,601

-20k Retirement of long term debt $0 ($5,883)

Change in current debt (net) ($3,749) $9,625

-40k Net cash from financing activities $18,293 $13,093

Net change in cash position ($16,097) $6,016

Closing cash position $16,426 $32,523

-60k

Operations Investment Finance Chg. Cash

Annual Report Page 1

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 TOP
Round 1
Annual Report Baldwin C59559 Dec. 31 2024

2024 Income Statement

Product Name Bam Bell Bit Bolt Buzz Na Na Na Total Common Size

Sales $23,922 $38,737 $23,390 $20,868 $0 $0 $0 $0 $106,918 100%

Variable Costs:

Direct Labor $3,388 $10,263 $4,667 $4,263 $0 $0 $0 $0 $22,581 21.1%

Direct Material $8,570 $17,504 $10,119 $8,420 $0 $0 $0 $0 $44,613 41.7%

Inventory Carry $340 $360 $399 $410 $0 $0 $0 $0 $1,508 1.4%

Total Variable $12,298 $28,127 $15,186 $13,092 $0 $0 $0 $0 $68,702 64.3%

Contribution Margin $11,624 $10,610 $8,205 $7,776 $0 $0 $0 $0 $38,215 35.7%

Period Costs:

Depreciation $3,500 $3,400 $1,600 $1,387 $0 $0 $0 $0 $9,887 9.2%

R&D $496 $947 $973 $977 $1,000 $0 $0 $0 $4,393 4.1%

Promotions $1,000 $1,000 $1,000 $1,000 $0 $0 $0 $0 $4,000 3.7%

Sales $1,000 $1,800 $900 $1,200 $0 $0 $0 $0 $4,900 4.6%

Admin $362 $587 $354 $316 $0 $0 $0 $0 $1,619 1.5%

Total Period $6,358 $7,733 $4,827 $4,879 $1,000 $0 $0 $0 $24,798 23.2%

Net Margin $5,266 $2,877 $3,377 $2,897 ($1,000) $0 $0 $0 $13,417 12.5%

Other $1,102 1%
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 EBIT $12,315 11.5%
in inventory. Depreciation: Calculated on straight-line 15-year depreciation of plant
value. R&D Costs: R&D department expenditures for each product. Admin: Short Term Interest $2,522 2.4%
Administration overhead is estimated at 1.5% of sales. Promotions: The promotion
Long Term Interest $7,384 6.9%
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 Taxes $843 0.8%
money paid to investment bankers and brokerage firms to issue new stocks or bonds plus
Profit Sharing $31 0%
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 Net Profit $1,534 1.4%
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 Variables Margins
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% 60%
tax rate. Profit Sharing: Profits shared with employees under the labor contract. Net
Profit: EBIT minus interest, taxes, and profit sharing.
50%

40%

30%

20%

10%

0%

Bam Bell Bit Bolt NA NA

NA NA

COOKIE SETTINGS
 Profit History Market Share History
$12,500 30%

25%
$10,000

20%
$7,500

15%

$5,000
10%

$2,500
5%

$0 0%

2019 2020 2021 2022 2023 2024 2019 2020 2021 2022 2023 2024

ROE History Asset Turnover History

25% 1.5

1.3
20%

1.0
15%

0.8

10%
0.5

5%
0.3

0% 0.0

2019 2020 2021 2022 2023 2024 2019 2020 2021 2022 2023 2024

ROS History ROA History

12.5% 12.5%

10% 10%

7.5% 7.5%

5% 5%

2.5% 2.5%

0% 0%

2019 2020 2021 2022 2023 2024 2019 2020 2021 2022 2023 2024

COOKIE SETTINGS
Annual Report Page 2

COOKIE SETTINGS
 PRINT

Annual Report
TOP
Round 1
Annual Report Chester C59559 Dec. 31 2024

Balance Sheet
ASSETS 2024 2023
DEFINITIONS: Common Size: The common size
column simply represents each item as a percentage Common Size

of total assets for that year. Cash: Your end-of-year Cash $14,018 15% $19,743
cash position. Accounts Receivable: Reflects the lag
between delivery and payment of your products. Accounts Receivable $11,438 12.3% $9,829
Inventories: The current value of your inventory
Inventory $15,137 16.2% $14,832
across all products. A zero indicates your company
stocked out. Unmet demand would, of course, fall to Total Current Assets $40,593 43.5% $44,404
your competitors. Plant & Equipment: The current
value of your plant. Accum Deprec: The total Plant & Equipment $93,960 100.7% $84,380
accumulated depreciation from your plant. Accts Accumulated Depreciation ($41,287) -44.3% ($35,023)
Payable: What the company currently owes suppliers
for materials and services. Current Debt: The debt Total Fixed Assets $52,673 56.5% $49,357
the company is obligated to pay during the next year
Total assets $93,268 100% $93,761
of operations. It includes emergency loans used to
keep your company solvent should you run out of LIABILITIES & OWNERS' EQUITY
cash during the year. Long Term Debt: The
company's long term debt is in the form of bonds, and Accounts Payable $7,600 8.1% $6,382
this represents the total value of your bonds. Current Debt $14,285 15.3% $18,432
Common Stock: The amount of capital invested by
shareholders in the company. Retained Earnings: Long Term Debt $20,787 22.3% $19,479
The profits that the company chose to keep instead of
Total Liabilities $42,672 45.8% $44,293
paying to shareholders as dividends.
Common Stock $8,818 9.5% $9,102

Retained Earnings $41,777 44.8% $40,367

Total Equity $50,595 54.2% $49,469

Total Liab. & O. Equity $93,268 100% $93,761

Cash Flow Statement

Cash Flows from Operating Activities: 2024 2023
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 Net income (Loss) $9,835 $11,057
numbers. The Cash Flow Statement is an excellent tool for diagnosing emergency loans. Depreciation $6,264 $5,625
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 Extraordinary gain/losses/writeoffs $0 $0
inventory, the report would show the increase in inventory as a huge negative cash
Accounts Payable $1,218 $997
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. Inventory ($305) $318

Accounts Receivable ($1,610) ($1,776)

Cash Flow Summary Chester Net cash from operations $15,403 $16,221

20k Cash Flows from Investing Activities:

Plant Improvements ($9,580) ($6,500)

15k
Cash Flows from Financing Activities:

10k Dividends paid ($7,169) ($4,465)

Sales of Common Stock $0 $0

5k Purchase of Common Stock ($1,539) ($1,829)

Cash from long term debt $1,308 $5,675

0
Retirement of long term debt $0 ($6,331)

-5k Change in current debt (net) ($4,147) $7,949

Net cash from financing activities ($11,547) $1,000

-10k
Net change in cash position ($5,725) $10,721

Closing cash position $14,018 $19,743

-15k

Operations Investment Finance Chg. Cash

Annual Report Page 1

COOKIE SETTINGS
 TOP
Round 1
Annual Report Chester C59559 Dec. 31 2024

2024 Income Statement

Product Name Cat Cell City Cozy Na Na Na Na Total Common Size

Sales $36,151 $30,764 $36,521 $35,731 $0 $0 $0 $0 $139,168 100%

Variable Costs:

Direct Labor $11,258 $7,353 $8,434 $7,207 $0 $0 $0 $0 $34,251 24.6%

Direct Material $15,477 $13,062 $14,944 $14,428 $0 $0 $0 $0 $57,910 41.6%

Inventory Carry $141 $306 $756 $613 $0 $0 $0 $0 $1,816 1.3%

Total Variable $26,876 $20,720 $24,134 $22,248 $0 $0 $0 $0 $93,978 67.5%

Contribution Margin $9,276 $10,044 $12,387 $13,484 $0 $0 $0 $0 $45,190 32.5%

Period Costs:

Depreciation $1,691 $1,213 $1,587 $1,773 $0 $0 $0 $0 $6,264 4.5%

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 3.6%

Sales $900 $900 $800 $800 $0 $0 $0 $0 $3,400 2.4%

Admin $286 $244 $289 $283 $0 $0 $0 $0 $1,102 0.8%

Total Period $5,055 $4,607 $4,730 $4,910 $0 $0 $0 $0 $19,301 13.9%

Net Margin $4,221 $5,437 $7,657 $8,574 $0 $0 $0 $0 $25,889 18.6%

Other $6,338 4.6%

Definitions: Sales: Unit sales times list price. Direct Labor: Labor costs incurred to
produce the product that was sold. Inventory Carry Cost: the cost to carry unsold goods EBIT $19,550 14%
in inventory. Depreciation: Calculated on straight-line 15-year depreciation of plant
value. R&D Costs: R&D department expenditures for each product. Admin: Short Term Interest $1,514 1.1%
Administration overhead is estimated at 1.5% of sales. Promotions: The promotion
Long Term Interest $2,596 1.9%
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 Taxes $5,404 3.9%
money paid to investment bankers and brokerage firms to issue new stocks or bonds plus
Profit Sharing $201 0.1%
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 Net Profit $9,835 7.1%
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 Variables Margins
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% 40%
tax rate. Profit Sharing: Profits shared with employees under the labor contract. Net
Profit: EBIT minus interest, taxes, and profit sharing.

30%

20%

10%

0%

Cat Cell City Cozy NA NA

NA NA

COOKIE SETTINGS
 Profit History Market Share History
$12,500 30%

25%
$10,000

20%
$7,500

15%

$5,000
10%

$2,500
5%

$0 0%

2019 2020 2021 2022 2023 2024 2019 2020 2021 2022 2023 2024

ROE History Asset Turnover History

25% 2.0

20%
1.5

15%

1.0

10%

0.5
5%

0% 0.0

2019 2020 2021 2022 2023 2024 2019 2020 2021 2022 2023 2024

ROS History ROA History

10% 12.5%

10%
7.5%

7.5%

5%

5%

2.5%
2.5%

0% 0%

2019 2020 2021 2022 2023 2024 2019 2020 2021 2022 2023 2024

COOKIE SETTINGS
Annual Report Page 2

COOKIE SETTINGS
 PRINT

Annual Report
TOP
Round 1
Annual Report Digby C59559 Dec. 31 2024

Balance Sheet
ASSETS 2024 2023
DEFINITIONS: Common Size: The common size
column simply represents each item as a percentage Common Size
of total assets for that year. Cash: Your end-of-year Cash $23,265 14.4% $32,141
cash position. Accounts Receivable: Reflects the lag
between delivery and payment of your products. Accounts Receivable $11,542 7.1% $10,819
Inventories: The current value of your inventory
Inventory $12,681 7.8% $10,445
across all products. A zero indicates your company
stocked out. Unmet demand would, of course, fall to Total Current Assets $47,488 29.3% $53,405
your competitors. Plant & Equipment: The current
value of your plant. Accum Deprec: The total Plant & Equipment $177,560 109.6% $142,900

accumulated depreciation from your plant. Accts Accumulated Depreciation ($63,102) -39% ($51,265)
Payable: What the company currently owes suppliers
for materials and services. Current Debt: The debt Total Fixed Assets $114,458 70.7% $91,635
the company is obligated to pay during the next year
Total assets $161,945 100% $145,040
of operations. It includes emergency loans used to
keep your company solvent should you run out of LIABILITIES & OWNERS' EQUITY
cash during the year. Long Term Debt: The
company's long term debt is in the form of bonds, and Accounts Payable $8,135 5% $7,283
this represents the total value of your bonds. Current Debt $25,203 15.6% $29,239
Common Stock: The amount of capital invested by
shareholders in the company. Retained Earnings: Long Term Debt $68,246 42.1% $53,839
The profits that the company chose to keep instead of
Total Liabilities $101,584 62.7% $90,361
paying to shareholders as dividends.
Common Stock $27,630 17.1% $24,684

Retained Earnings $32,730 20.2% $29,995

Total Equity $60,360 37.3% $54,679

Total Liab. & O. Equity $161,945 100% $145,040

Cash Flow Statement

Cash Flows from Operating Activities: 2024 2023
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 Net income (Loss) $2,735 $7,500
numbers. The Cash Flow Statement is an excellent tool for diagnosing emergency loans. Depreciation $11,837 $9,527
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 Extraordinary gain/losses/writeoffs $0 $0
inventory, the report would show the increase in inventory as a huge negative cash
Accounts Payable $852 $1,457
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. Inventory ($2,236) ($2,686)

Accounts Receivable ($723) ($1,038)

Cash Flow Summary Digby Net cash from operations $12,465 $14,760

20k Cash Flows from Investing Activities:

Plant Improvements ($34,660) ($15,800)

10k Cash Flows from Financing Activities:

Dividends paid $0 ($12,694)

0
Sales of Common Stock $2,946 $0

Purchase of Common Stock $0 $0

-10k
Cash from long term debt $14,408 $9,474

Retirement of long term debt $0 ($7,533)

-20k
Change in current debt (net) ($4,036) $7,069

Net cash from financing activities $13,318 ($3,685)

-30k
Net change in cash position ($8,877) ($4,725)

Closing cash position $23,265 $32,141

-40k

Operations Investment Finance Chg. Cash

Annual Report Page 1

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Round 1
Annual Report Digby C59559 Dec. 31 2024

2024 Income Statement

Product Name Daft Deal Dim Dome Na Na Na Na Total Common Size

Sales $36,654 $38,299 $30,462 $35,012 $0 $0 $0 $0 $140,428 100%

Variable Costs:

Direct Labor $9,144 $9,310 $7,855 $9,344 $0 $0 $0 $0 $35,653 25.4%

Direct Material $15,940 $17,121 $12,610 $15,416 $0 $0 $0 $0 $61,088 43.5%

Inventory Carry $269 $282 $457 $513 $0 $0 $0 $0 $1,522 1.1%

Total Variable $25,353 $26,714 $20,923 $25,274 $0 $0 $0 $0 $98,263 70%

Contribution Margin $11,301 $11,586 $9,540 $9,738 $0 $0 $0 $0 $42,164 30%

Period Costs:

Depreciation $2,800 $3,333 $2,604 $3,100 $0 $0 $0 $0 $11,837 8.4%

R&D $1,000 $1,000 $896 $891 $0 $0 $0 $0 $3,788 2.7%

Promotions $1,150 $1,150 $1,150 $1,150 $0 $0 $0 $0 $4,600 3.3%

Sales $1,000 $1,000 $700 $700 $0 $0 $0 $0 $3,400 2.4%

Admin $445 $465 $370 $425 $0 $0 $0 $0 $1,705 1.2%

Total Period $6,395 $6,948 $5,720 $6,267 $0 $0 $0 $0 $25,330 18%

Net Margin $4,906 $4,637 $3,819 $3,472 $0 $0 $0 $0 $16,834 12%

Other $868 0.6%

Definitions: Sales: Unit sales times list price. Direct Labor: Labor costs incurred to
produce the product that was sold. Inventory Carry Cost: the cost to carry unsold goods EBIT $15,967 11.4%
in inventory. Depreciation: Calculated on straight-line 15-year depreciation of plant
value. R&D Costs: R&D department expenditures for each product. Admin: Short Term Interest $3,024 2.2%
Administration overhead is estimated at 1.5% of sales. Promotions: The promotion
Long Term Interest $8,648 6.2%
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 Taxes $1,503 1.1%
money paid to investment bankers and brokerage firms to issue new stocks or bonds plus
Profit Sharing $56 0%
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 Net Profit $2,735 1.9%
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 Variables Margins
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% 40%
tax rate. Profit Sharing: Profits shared with employees under the labor contract. Net
Profit: EBIT minus interest, taxes, and profit sharing.

30%

20%

10%

0%

Daft Deal Dim Dome NA

NA NA NA

COOKIE SETTINGS
 Profit History Market Share History
$12,500 40%

$10,000
30%

$7,500

20%

$5,000

10%
$2,500

$0 0%

2019 2020 2021 2022 2023 2024 2019 2020 2021 2022 2023 2024

ROE History Asset Turnover History

20% 1.5

1.3

15%

1.0

10% 0.8

0.5

5%

0.3

0% 0.0

2019 2020 2021 2022 2023 2024 2019 2020 2021 2022 2023 2024

ROS History ROA History

10% 8%

7.5% 6%

5% 4%

2.5% 2%

0% 0%

2019 2020 2021 2022 2023 2024 2019 2020 2021 2022 2023 2024

COOKIE SETTINGS
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