Round: 0

Dec. 31, 2014

C67091

Andrews
Zainab Bari
Christina Canagasabey
Gillian Dsouza
Varsini Kanesh
Hassaan Rabbi
Sonia Suresh

Baldwin
Justin Bedi
Sabatini Chau
Josip Grbavac
Jeevan Grewal
Kia Pourkiani
Thoma Toshi

Chester
Jay Adhvaryu
Ismail Jangda
Le Yi Louis Juan
Nicholas Malizia
John Carlo Puopolo
Arya Tavakol

Digby
Rachel Bushuev
Stephen Di Trani
Ali Malik
Tanveer Randhawa
Benjamin Shanesky
Timothy Sweetnam

Erie
Selena How
Aayushi Karajgi
Song Eun Lee
Priscilla Luc
Myung Hwan Sin
Alex Yu

Ferris

Selected Financial Statistics

ROS
Asset Turnover
ROA
Leverage
(Assets/Equity)
ROE
Emergency Loan
Sales
EBIT
Profits
Cumulative Profit
SG&A / Sales
Contrib. Margin %

CAPSTONE COURIER

Andrews
4.1%
1.05
4.4%

Baldwin
4.1%
1.05
4.4%

Chester
4.1%
1.05
4.4%

Digby
4.1%
1.05
4.4%

Erie
4.1%
1.05
4.4%

Ferris
4.1%
1.05
4.4%

2.0

2.0

2.0

2.0

2.0

2.0

8.7%
$0
$101,073,437
$11,996,365
$4,188,507
$4,188,507
8.9%
28.3%

8.7%
$0
$101,073,437
$11,996,365
$4,188,507
$4,188,507
8.9%
28.3%

8.7%
$0
$101,073,437
$11,996,365
$4,188,507
$4,188,507
8.9%
28.3%

8.7%
$0
$101,073,437
$11,996,365
$4,188,507
$4,188,507
8.9%
28.3%

8.7%
$0
$101,073,437
$11,996,365
$4,188,507
$4,188,507
8.9%
28.3%

8.7%
$0
$101,073,437
$11,996,365
$4,188,507
$4,188,507
8.9%
28.3%

Page 1

Stock & Bonds

Round: 0
Dec. 31, 2014

C67091
Stock Market Summary

Company
Andrews
Baldwin
Chester
Digby
Erie
Ferris

Close

Change

Shares

$34.25
$34.25
$34.25
$34.25
$34.25
$34.25

$0.00
$0.00
$0.00
$0.00
$0.00
$0.00

2,000,000
2,000,000
2,000,000
2,000,000
2,000,000
2,000,000

MarketCap
($M)
$69
$69
$69
$69
$69
$69

Book Value

EPS

Dividend

Yield

P/E

$23.97
$23.97
$23.97
$23.97
$23.97
$23.97

$2.09
$2.09
$2.09
$2.09
$2.09
$2.09

$2.00
$2.00
$2.00
$2.00
$2.00
$2.00

5.8%
5.8%
5.8%
5.8%
5.8%
5.8%

16.4
16.4
16.4
16.4
16.4
16.4

Bond Market Summary

Company
Andrews

Series#

Face

Yield

Close$

11.0S2016
12.5S2018
14.0S2020

$6,950,000
$13,900,000
$20,850,000

11.1%
12.1%
12.6%

99.49
103.70
111.32

11.0S2016
12.5S2018
14.0S2020

$6,950,000
$13,900,000
$20,850,000

11.1%
12.1%
12.6%

99.49
103.70
111.32

11.0S2016
12.5S2018
14.0S2020

$6,950,000
$13,900,000
$20,850,000

11.1%
12.1%
12.6%

99.49
103.70
111.32

Baldwin

Chester

S&P Company
Digby
B
B
B
Erie
B
B
B
Ferris
B
B
B

Series#

Face

Yield

Close$

S&P

11.0S2016
12.5S2018
14.0S2020

$6,950,000
$13,900,000
$20,850,000

11.1%
12.1%
12.6%

99.49
103.70
111.32

B
B
B

11.0S2016
12.5S2018
14.0S2020

$6,950,000
$13,900,000
$20,850,000

11.1%
12.1%
12.6%

99.49
103.70
111.32

B
B
B

11.0S2016
12.5S2018
14.0S2020

$6,950,000
$13,900,000
$20,850,000

11.1%
12.1%
12.6%

99.49
103.70
111.32

B
B
B

Next Year's Prime Rate 7.00%

CAPSTONE COURIER

Page 2

Financial Summary
Cash Flow Statement Survey
CashFlows from operating activities
Net Income(Loss)
Adjustment for non-cash items:
Depreciation
Extraordinary gains/losses/writeoffs
Changes in current assets and liablilities
Acounts payable
Inventory
Accounts Receivable
Net cash from operations

C67091

Round: 0
Dec. 31, 2014

Andrews

Baldwin

Chester

Digby

Erie

Ferris

$4,189

$4,189

$4,189

$4,189

$4,189

$4,189

$7,587
$0

$7,587
$0

$7,587
$0

$7,587
$0

$7,587
$0

$7,587
$0

$3,583
($8,617)
($307)
$6,434

$3,583
($8,617)
($307)
$6,434

$3,583
($8,617)
($307)
$6,434

$3,583
($8,617)
($307)
$6,434

$3,583
($8,617)
($307)
$6,434

$3,583
($8,617)
($307)
$6,434

Cash flows from investing activities

Plant improvements(net)
Cash flows from financing activities
Dividends paid
Sales of common stock
Purchase of common stock
Cash from long term debt issued
Early retirement of long term debt
Retirement of current debt
Cash from current debt borrowing
Cash from emergency loan

$0

$0

$0

$0

$0

$0

($4,000)
$0
$0
$0
$0
$0
$0
$0

($4,000)
$0
$0
$0
$0
$0
$0
$0

($4,000)
$0
$0
$0
$0
$0
$0
$0

($4,000)
$0
$0
$0
$0
$0
$0
$0

($4,000)
$0
$0
$0
$0
$0
$0
$0

($4,000)
$0
$0
$0
$0
$0
$0
$0

Net cash from financing activities

($4,000)

($4,000)

($4,000)

($4,000)

($4,000)

($4,000)

Net change in cash position

Balance Sheet Survey
Cash
Accounts Receivable
Inventory
Total Current Assets

$2,434
Andrews
$3,434
$8,307
$8,617
$20,358

$2,434
Baldwin
$3,434
$8,307
$8,617
$20,358

$2,434
Chester
$3,434
$8,307
$8,617
$20,358

$2,434
Digby
$3,434
$8,307
$8,617
$20,358

$2,434
Erie
$3,434
$8,307
$8,617
$20,358

$2,434
Ferris
$3,434
$8,307
$8,617
$20,358

Plant and equipment

Accumulated Depreciation
Total Fixed Assets

$113,800
($37,933)
$75,867

$113,800
($37,933)
$75,867

$113,800
($37,933)
$75,867

$113,800
($37,933)
$75,867

$113,800
($37,933)
$75,867

$113,800
($37,933)
$75,867

Total Assets

$96,225

$96,225

$96,225

$96,225

$96,225

$96,225

Account Payable
CurrentDebt
Long Term Debt
Total Liabilities

$6,583
$0
$41,700
$48,283

$6,583
$0
$41,700
$48,283

$6,583
$0
$41,700
$48,283

$6,583
$0
$41,700
$48,283

$6,583
$0
$41,700
$48,283

$6,583
$0
$41,700
$48,283

Common Stock
Retained Earnings
Total Equity

$18,360
$29,582
$47,942

$18,360
$29,582
$47,942

$18,360
$29,582
$47,942

$18,360
$29,582
$47,942

$18,360
$29,582
$47,942

$18,360
$29,582
$47,942

Total Liabilities & Owners'' Equity

$96,225

$96,225

$96,225

$96,225

$96,225

$96,225

Income Statement Survey

Sales
Variable Costs(Labor,Material,Carry)
Depreciation
SGA(R&D,Promo,Sales,Admin)
Other(Fees,Writeoffs,TQM,Bonuses)
EBIT
Interest(Short term,Long term)
Taxes
Profit Sharing
Net Profit

Andrews
$101,073
$72,513
$7,587
$8,978
$0
$11,996
$5,421
$2,301
$85
$4,189

Baldwin
$101,073
$72,513
$7,587
$8,978
$0
$11,996
$5,421
$2,301
$85
$4,189

Chester
$101,073
$72,513
$7,587
$8,978
$0
$11,996
$5,421
$2,301
$85
$4,189

Digby
$101,073
$72,513
$7,587
$8,978
$0
$11,996
$5,421
$2,301
$85
$4,189

Erie
$101,073
$72,513
$7,587
$8,978
$0
$11,996
$5,421
$2,301
$85
$4,189

Ferris
$101,073
$72,513
$7,587
$8,978
$0
$11,996
$5,421
$2,301
$85
$4,189

CAPSTONE COURIER

Page 3

C67091

Production Analysis

Name
Able
Acre
Adam
Aft
Agape

Primary
Segment
Trad
Low
High
Pfmn
Size

Units
Sold
999
1,763
366
358
314

Unit
Inven
tory
189
39
40
78
62

Baker
Bead
Bid
Bold
Buddy

Trad
Low
High
Pfmn
Size

999
1,763
366
358
314

Cake
Cedar
Cid
Coat
Cure

Trad
Low
High
Pfmn
Size

Daze
Dell
Dixie
Dot
Dune

Price
$28.00
$21.00
$38.00
$33.00
$33.00

Material
Cost
$11.59
$7.81
$15.98
$15.87
$13.62

Labor
Cost
$7.49
$7.12
$8.57
$8.57
$8.57

Contr.
Marg.
29%
27%
33%
23%
30%

2nd
Shift
&
Overtime
0%
30%
0%
0%
0%

14.5
17.0
12.0
15.5
11.0

$28.00
$21.00
$38.00
$33.00
$33.00

$11.59
$7.81
$15.98
$15.87
$13.62

$7.49
$7.12
$8.57
$8.57
$8.57

29%
27%
33%
23%
30%

0%
30%
0%
0%
0%

4.0
5.0
3.0
3.0
3.0

1,800 66%
1,400 129%
900 45%
600 73%
600 63%

5.5
3.0
8.0
9.4
4.0

14.5
17.0
12.0
15.5
11.0

$28.00
$21.00
$38.00
$33.00
$33.00

$11.59
$7.81
$15.98
$15.87
$13.62

$7.49
$7.12
$8.57
$8.57
$8.57

29%
27%
33%
23%
30%

0%
30%
0%
0%
0%

4.0
5.0
3.0
3.0
3.0

1,800 66%
1,400 129%
900 45%
600 73%
600 63%

17500
14000
23000
25000
19000

5.5
3.0
8.0
9.4
4.0

14.5
17.0
12.0
15.5
11.0

$28.00
$21.00
$38.00
$33.00
$33.00

$11.59
$7.81
$15.98
$15.87
$13.62

$7.49
$7.12
$8.57
$8.57
$8.57

29%
27%
33%
23%
30%

0%
30%
0%
0%
0%

4.0
5.0
3.0
3.0
3.0

1,800 66%
1,400 129%
900 45%
600 73%
600 63%

3.1
4.6
1.7
2.5
2.6

17500
14000
23000
25000
19000

5.5
3.0
8.0
9.4
4.0

14.5
17.0
12.0
15.5
11.0

$28.00
$21.00
$38.00
$33.00
$33.00

$11.59
$7.81
$15.98
$15.87
$13.62

$7.49
$7.12
$8.57
$8.57
$8.57

29%
27%
33%
23%
30%

0%
30%
0%
0%
0%

4.0
5.0
3.0
3.0
3.0

1,800 66%
1,400 129%
900 45%
600 73%
600 63%

3.1
4.6
1.7
2.5
2.6

17500
14000
23000
25000
19000

5.5
3.0
8.0
9.4
4.0

14.5
17.0
12.0
15.5
11.0

$28.00
$21.00
$38.00
$33.00
$33.00

$11.59
$7.81
$15.98
$15.87
$13.62

$7.49
$7.12
$8.57
$8.57
$8.57

29%
27%
33%
23%
30%

0%
30%
0%
0%
0%

4.0
5.0
3.0
3.0
3.0

1,800 66%
1,400 129%
900 45%
600 73%
600 63%

Revision Date
11/21/2011
5/25/2010
4/19/2013
6/29/2012
5/24/2012

Age
Dec.31
3.1
4.6
1.7
2.5
2.6

MTBF
17500
14000
23000
25000
19000

Pfmn
Coord
5.5
3.0
8.0
9.4
4.0

Size
Coord
14.5
17.0
12.0
15.5
11.0

189
39
40
78
62

11/21/2011
5/25/2010
4/19/2013
6/29/2012
5/24/2012

3.1
4.6
1.7
2.5
2.6

17500
14000
23000
25000
19000

5.5
3.0
8.0
9.4
4.0

999
1,763
366
358
314

189
39
40
78
62

11/21/2011
5/25/2010
4/19/2013
6/29/2012
5/24/2012

3.1
4.6
1.7
2.5
2.6

17500
14000
23000
25000
19000

Trad
Low
High
Pfmn
Size

999
1,763
366
358
314

189
39
40
78
62

11/21/2011
5/25/2010
4/19/2013
6/29/2012
5/24/2012

3.1
4.6
1.7
2.5
2.6

Eat
Ebb
Echo
Edge
Egg

Trad
Low
High
Pfmn
Size

999
1,763
366
358
314

189
39
40
78
62

11/21/2011
5/25/2010
4/19/2013
6/29/2012
5/24/2012

Fast
Feat
Fist
Foam
Fume

Trad
Low
High
Pfmn
Size

999
1,763
366
358
314

189
39
40
78
62

11/21/2011
5/25/2010
4/19/2013
6/29/2012
5/24/2012

CAPSTONE COURIER

Round: 0
Dec. 31, 2014

Auto
mation
Next
Round
4.0
5.0
3.0
3.0
3.0

Capacity
Next Plant
Round Utiliz.
1,800 66%
1,400 129%
900 45%
600 73%
600 63%

Page 4

Traditional Segment Analysis

C67091

Round: 0
Dec. 31, 2014

Traditional Statistics
Total Industry Unit Demand

7,387

Actual Industry Unit Sales

7,387

Segment % of Total Industry

32.4%

Next Year's Segment Growth Rate

9.2%

Traditional Customer Buying Criteria

Expectations

Importance

1. Age

Ideal Age = 2.0

47%

2. Price

$20.00 - 30.00

23%

3. Ideal Position

Pfmn 5.0 Size 15.0

21%

4. Reliability

MTBF 14000-19000

9%

Top Products in Traditional Segment

Units
Market

Cust.

Sold to Revision

Stock

Pfmn

Size

Out

Coord

Coord

Name

Share

Seg

Date

Able

13%

961

11/21/2011

5.5

Baker

13%

961

11/21/2011

5.5

Cake

13%

961

11/21/2011

Daze

13%

961

Eat

13%

Fast

13%

Acre

List

Age

Promo Aware-

Cust.

Dec.

Sales

Access-

Cust.

Price

MTBF

Dec.31

Budget

ness

Budget

ibility

Survey

14.5

$28.00

17500

3.10

$1,000

55%

$1,000

54%

18

14.5

$28.00

17500

3.10

$1,000

55%

$1,000

54%

18

5.5

14.5

$28.00

17500

3.10

$1,000

55%

$1,000

54%

18

11/21/2011

5.5

14.5

$28.00

17500

3.10

$1,000

55%

$1,000

54%

18

961

11/21/2011

5.5

14.5

$28.00

17500

3.10

$1,000

55%

$1,000

54%

18

961

11/21/2011

5.5

14.5

$28.00

17500

3.10

$1,000

55%

$1,000

54%

18

4%

270

5/25/2010

3.0

17.0

$21.00

14000

4.60

$900

52%

$900

54%

Bead

4%

270

5/25/2010

3.0

17.0

$21.00

14000

4.60

$900

52%

$900

54%

Cedar

4%

270

5/25/2010

3.0

17.0

$21.00

14000

4.60

$900

52%

$900

54%

Dell

4%

270

5/25/2010

3.0

17.0

$21.00

14000

4.60

$900

52%

$900

54%

Ebb

4%

270

5/25/2010

3.0

17.0

$21.00

14000

4.60

$900

52%

$900

54%

Feat

4%

270

5/25/2010

3.0

17.0

$21.00

14000

4.60

$900

52%

$900

54%

CAPSTONE COURIER

Page 5

Low End Segment Analysis

C67091

Round: 0
Dec. 31, 2014

Low End Statistics

Total Industry Unit Demand

8,960

Actual Industry Unit Sales

8,960

Segment % of Total Industry

39.3%

Next Year's Segment Growth Rate

11.7%

Low End Customer Buying Criteria

Expectations

Importance

1. Price

$15.00 - 25.00

53%

2. Age

Ideal Age = 7.0

24%

3. Ideal Position

Pfmn 1.7 Size 18.3

16%

4. Reliability

MTBF 12000-17000

7%

Top Products in Low End Segment

Units
Market

Cust.

Sold to Revision

Pfmn

Size

Out

Coord

Coord

Name

Share

Seg

Acre

17%

1,493

5/25/2010

3.0

Bead

17%

1,493

5/25/2010

3.0

Cedar

17%

1,493

5/25/2010

Dell

17%

1,493

Ebb

17%

Feat

17%

List

Age

Promo Aware-

Cust.

Dec.

Sales

Access-

Cust.

Price

MTBF

Dec.31

Budget

ness

Budget

ibility

Survey

17.0

$21.00

14000

4.60

$900

52%

$900

40%

12

17.0

$21.00

14000

4.60

$900

52%

$900

40%

12

3.0

17.0

$21.00

14000

4.60

$900

52%

$900

40%

12

5/25/2010

3.0

17.0

$21.00

14000

4.60

$900

52%

$900

40%

12

1,493

5/25/2010

3.0

17.0

$21.00

14000

4.60

$900

52%

$900

40%

12

1,493

5/25/2010

3.0

17.0

$21.00

14000

4.60

$900

52%

$900

40%

12

CAPSTONE COURIER

Date

Stock

Page 6

High End Segment Analysis

C67091

Round: 0
Dec. 31, 2014

High End Statistics

Total Industry Unit Demand

2,554

Actual Industry Unit Sales

2,554

Segment % of Total Industry

11.2%

Next Year's Segment Growth Rate

16.2%

High End Customer Buying Criteria

Expectations
1. Ideal Position

43%

Ideal Age = 0.0

29%

MTBF 20000-25000

19%

2. Age
3. Reliability

Importance

Pfmn 8.9 Size 11.1

4. Price

$30.00 - 40.00

9%

Top Products in High End Segment

Units
Market

Cust.

Sold to Revision

Stock

Pfmn

Size

Out

Coord

Coord

Name

Share

Seg

Date

Adam

14%

366

4/19/2013

8.0

Bid

14%

366

4/19/2013

8.0

Cid

14%

366

4/19/2013

Dixie

14%

366

Echo

14%

Fist

14%

Aft

List

Age

Promo Aware-

Cust.

Dec.

Sales

Access-

Cust.

Price

MTBF

Dec.31

Budget

ness

Budget

ibility

Survey

12.0

$38.00

23000

1.70

$800

49%

$800

48%

21

12.0

$38.00

23000

1.70

$800

49%

$800

48%

21

8.0

12.0

$38.00

23000

1.70

$800

49%

$800

48%

21

4/19/2013

8.0

12.0

$38.00

23000

1.70

$800

49%

$800

48%

21

366

4/19/2013

8.0

12.0

$38.00

23000

1.70

$800

49%

$800

48%

21

366

4/19/2013

8.0

12.0

$38.00

23000

1.70

$800

49%

$800

48%

21

2%

41

6/29/2012

9.4

15.5

$33.00

25000

2.50

$700

46%

$700

48%

Bold

2%

41

6/29/2012

9.4

15.5

$33.00

25000

2.50

$700

46%

$700

48%

Coat

2%

41

6/29/2012

9.4

15.5

$33.00

25000

2.50

$700

46%

$700

48%

Dot

2%

41

6/29/2012

9.4

15.5

$33.00

25000

2.50

$700

46%

$700

48%

Edge

2%

41

6/29/2012

9.4

15.5

$33.00

25000

2.50

$700

46%

$700

48%

Foam

2%

41

6/29/2012

9.4

15.5

$33.00

25000

2.50

$700

46%

$700

48%

CAPSTONE COURIER

Page 7

Performance Segment Analysis

C67091

Round: 0
Dec. 31, 2014

Performance Statistics
Total Industry Unit Demand

1,915

Actual Industry Unit Sales

1,915

Segment % of Total Industry

8.4%

Next Year's Segment Growth Rate

19.8%

Performance Customer Buying Criteria

Expectations

Importance

1. Reliability

MTBF 22000-27000

43%

2. Ideal Position

Pfmn 9.4 Size 16.0

29%

3. Price

$25.00 - 35.00

19%

4. Age

Ideal Age = 1.0

9%

Top Products in Performance Segment

Units
Market

Cust.

Sold to Revision

Stock

Pfmn

Size

Out

Coord

Coord

Name

Share

Seg

Date

Aft

17%

317

6/29/2012

9.4

Bold

17%

317

6/29/2012

9.4

Coat

17%

317

6/29/2012

Dot

17%

317

Edge

17%

Foam

17%

Able

List

Age

Promo Aware-

Cust.

Dec.

Sales

Access-

Cust.

Price

MTBF

Dec.31

Budget

ness

Budget

ibility

Survey

15.5

$33.00

25000

2.50

$700

46%

$700

37%

20

15.5

$33.00

25000

2.50

$700

46%

$700

37%

20

9.4

15.5

$33.00

25000

2.50

$700

46%

$700

37%

20

6/29/2012

9.4

15.5

$33.00

25000

2.50

$700

46%

$700

37%

20

317

6/29/2012

9.4

15.5

$33.00

25000

2.50

$700

46%

$700

37%

20

317

6/29/2012

9.4

15.5

$33.00

25000

2.50

$700

46%

$700

37%

20

0%

11/21/2011

5.5

14.5

$28.00

17500

3.10

$1,000

55%

$1,000

37%

Baker

0%

11/21/2011

5.5

14.5

$28.00

17500

3.10

$1,000

55%

$1,000

37%

Cake

0%

11/21/2011

5.5

14.5

$28.00

17500

3.10

$1,000

55%

$1,000

37%

Daze

0%

11/21/2011

5.5

14.5

$28.00

17500

3.10

$1,000

55%

$1,000

37%

Eat

0%

11/21/2011

5.5

14.5

$28.00

17500

3.10

$1,000

55%

$1,000

37%

Fast

0%

11/21/2011

5.5

14.5

$28.00

17500

3.10

$1,000

55%

$1,000

37%

CAPSTONE COURIER

Page 8

Size Segment Analysis

C67091

Round: 0
Dec. 31, 2014

Size Statistics
Total Industry Unit Demand

1,984

Actual Industry Unit Sales

1,984

Segment % of Total Industry

8.7%

Next Year's Segment Growth Rate

18.3%

Size Customer Buying Criteria

Expectations
1. Ideal Position

43%

Ideal Age = 1.5

29%

MTBF 16000-21000

19%

2. Age
3. Reliability

Importance

Pfmn 4.0 Size 10.6

4. Price

$25.00 - 35.00

9%

Top Products in Size Segment

Units
Market

Cust.

Sold to Revision

Stock

Pfmn

Size

Out

Coord

Coord

Name

Share

Seg

Date

Agape

15%

307

5/24/2012

4.0

Buddy

15%

307

5/24/2012

4.0

Cure

15%

307

5/24/2012

Dune

15%

307

Egg

15%

Fume

15%

Able

List

Age

Promo Aware-

Cust.

Dec.

Sales

Access-

Cust.

Price

MTBF

Dec.31

Budget

ness

Budget

ibility

Survey

11.0

$33.00

19000

2.60

$700

46%

$700

42%

27

11.0

$33.00

19000

2.60

$700

46%

$700

42%

27

4.0

11.0

$33.00

19000

2.60

$700

46%

$700

42%

27

5/24/2012

4.0

11.0

$33.00

19000

2.60

$700

46%

$700

42%

27

307

5/24/2012

4.0

11.0

$33.00

19000

2.60

$700

46%

$700

42%

27

307

5/24/2012

4.0

11.0

$33.00

19000

2.60

$700

46%

$700

42%

27

1%

24

11/21/2011

5.5

14.5

$28.00

17500

3.10

$1,000

55%

$1,000

42%

Baker

1%

24

11/21/2011

5.5

14.5

$28.00

17500

3.10

$1,000

55%

$1,000

42%

Cake

1%

24

11/21/2011

5.5

14.5

$28.00

17500

3.10

$1,000

55%

$1,000

42%

Daze

1%

24

11/21/2011

5.5

14.5

$28.00

17500

3.10

$1,000

55%

$1,000

42%

Eat

1%

24

11/21/2011

5.5

14.5

$28.00

17500

3.10

$1,000

55%

$1,000

42%

Fast

1%

24

11/21/2011

5.5

14.5

$28.00

17500

3.10

$1,000

55%

$1,000

42%

CAPSTONE COURIER

Page 9

Market Share

C67091

Actual Market Share in Units

Trad
7,387
32.4%

Low
8,960
39.3%

Able
Acre
Adam
Aft
Agape
Total

13.0%
3.6%

16.7%

16.7%

16.7%

Baker
Bead
Bid
Bold
Buddy
Total

13.0%
3.6%

16.7%

16.7%

16.7%

Cake
Cedar
Cid
Coat
Cure
Total

13.0%
3.6%

16.7%

16.7%

16.7%

Daze
Dell
Dixie
Dot
Dune
Total

13.0%
3.6%

16.7%

16.7%

16.7%

Eat
Ebb
Echo
Edge
Egg
Total

13.0%
3.6%

16.7%

16.7%

16.7%

Fast
Feat
Fist
Foam
Fume
Total

13.0%
3.6%

16.7%

Industry Unit Sales

% of Market

16.7%

CAPSTONE COURIER

High
2,554
11.2%

Pfmn
1,915
8.4%

Size
1,984
8.7%

0.4%

0.1%

1.2%

14.3%
1.6%
0.3%
16.7%
0.4%
14.3%
1.6%
0.3%
16.7%
0.4%
14.3%
1.6%
0.3%
16.7%
0.4%
14.3%
1.6%
0.3%
16.7%
0.4%
14.3%
1.6%
0.3%
16.7%
0.4%

16.7%

14.3%
1.6%
0.3%
16.7%

16.5%
16.7%

15.5%
16.7%

0.1%

1.2%

16.5%
16.7%

15.5%
16.7%

0.1%

1.2%

16.5%
16.7%

15.5%
16.7%

0.1%

1.2%

16.5%
16.7%

15.5%
16.7%

0.1%

1.2%

16.5%
16.7%

15.5%
16.7%

0.1%

1.2%

16.5%
16.7%

15.5%
16.7%

Round: 0
Dec. 31, 2014

Potential Market Share in Units

Total
22,800 Units Demanded
100.0% % of Market

Trad
7,387
32.4%

Low
8,960
39.3%
16.7%

4.4%
7.7%
1.6%
1.6%
1.4%
16.7%

Able
Acre
Adam
Aft
Agape
Total

13.0%
3.7%

16.7%

16.7%

4.4%
7.7%
1.6%
1.6%
1.4%
16.7%

Baker
Bead
Bid
Bold
Buddy
Total

13.0%
3.7%

16.7%

16.7%

16.7%

4.4%
7.7%
1.6%
1.6%
1.4%
16.7%

Cake
Cedar
Cid
Coat
Cure
Total

13.0%
3.7%

16.7%

16.7%

16.7%

4.4%
7.7%
1.6%
1.6%
1.4%
16.7%

Daze
Dell
Dixie
Dot
Dune
Total

13.0%
3.7%

16.7%

16.7%

16.7%

4.4%
7.7%
1.6%
1.6%
1.4%
16.7%

Eat
Ebb
Echo
Edge
Egg
Total

13.0%
3.7%

16.7%

16.7%

16.7%

4.4%
7.7%
1.6%
1.6%
1.4%
16.7%

Fast
Feat
Fist
Foam
Fume
Total

13.0%
3.7%

16.7%

16.7%

High
2,554
11.2%

Pfmn
1,915
8.4%

0.5%
14.3%
1.6%
0.3%
16.7%

16.7%

16.7%

16.7%

15.5%
16.7%

16.5%
16.7%

15.5%
16.7%
1.2%

16.5%
16.7%

15.5%
16.7%
1.2%

16.5%
16.7%

0.5%
14.3%
1.6%
0.3%
16.7%

15.5%
16.7%

1.2%

0.5%
14.3%
1.6%
0.3%
16.7%

4.4%
7.7%
1.6%
1.6%
1.4%
16.7%

16.5%

0.5%
14.3%
1.6%
0.3%
16.7%

1.2%

1.2%

0.5%
14.3%
1.6%
0.3%
16.7%

Total
22,800
100.0%

16.5%

0.5%
14.3%
1.6%
0.3%
16.7%

Size
1,984
8.7%

15.5%
16.7%
1.2%

16.5%
16.7%

15.5%
16.7%

4.4%
7.7%
1.6%
1.6%
1.4%
16.7%
4.4%
7.7%
1.6%
1.6%
1.4%
16.7%
4.4%
7.7%
1.6%
1.6%
1.4%
16.7%
4.4%
7.7%
1.6%
1.6%
1.4%
16.7%
4.4%
7.7%
1.6%
1.6%
1.4%
16.7%

Page 10

Perceptual Map

C67091

Andrews
Name
Able
Acre
Adam
Aft
Agape

Pfmn
5.5
3.0
8.0
9.4
4.0

Name
Daze
Dell
Dixie
Dot
Dune

Pfmn
5.5
3.0
8.0
9.4
4.0

Size
14.5
17.0
12.0
15.5
11.0

Digby

CAPSTONE COURIER

Size
14.5
17.0
12.0
15.5
11.0

Baldwin
Revised
11/21/2011
5/25/2010
4/19/2013
6/29/2012
5/24/2012

Name
Baker
Bead
Bid
Bold
Buddy

Pfmn
5.5
3.0
8.0
9.4
4.0

Revised
11/21/2011
5/25/2010
4/19/2013
6/29/2012
5/24/2012

Name
Eat
Ebb
Echo
Edge
Egg

Pfmn
5.5
3.0
8.0
9.4
4.0

Size
14.5
17.0
12.0
15.5
11.0

Erie

Size
14.5
17.0
12.0
15.5
11.0

Round: 0
Dec. 31, 2014

Chester
Revised
11/21/2011
5/25/2010
4/19/2013
6/29/2012
5/24/2012

Name
Cake
Cedar
Cid
Coat
Cure

Pfmn
5.5
3.0
8.0
9.4
4.0

Revised
11/21/2011
5/25/2010
4/19/2013
6/29/2012
5/24/2012

Name
Fast
Feat
Fist
Foam
Fume

Pfmn
5.5
3.0
8.0
9.4
4.0

Size
14.5
17.0
12.0
15.5
11.0

Ferris

Size
14.5
17.0
12.0
15.5
11.0

Revised
11/21/2011
5/25/2010
4/19/2013
6/29/2012
5/24/2012

Revised
11/21/2011
5/25/2010
4/19/2013
6/29/2012
5/24/2012

Page 11

HR/TQM Report

C67091

Round: 0
Dec. 31, 2014

HUMAN RESOURCES SUMMARY

Needed Complement
Complement
1st Shift Complement
2nd Shift Complement

Andrews
701
700
640
60

Baldwin
701
700
640
60

Chester
701
700
640
60

Digby
701
700
640
60

Erie
701
700
640
60

Ferris
701
700
640
60

Overtime Percent
Turnover Rate
New Employees
Separated Employees
Recruiting Spend
Training Hours
Productivity Index

0.2%
10.0%
70
0
$0
0
100.0%

0.2%
10.0%
70
0
$0
0
100.0%

0.2%
10.0%
70
0
$0
0
100.0%

0.2%
10.0%
70
0
$0
0
100.0%

0.2%
10.0%
70
0
$0
0
100.0%

0.2%
10.0%
70
0
$0
0
100.0%

$70
$0
$0
$70

$70
$0
$0
$70

$70
$0
$0
$70

$70
$0
$0
$70

$70
$0
$0
$70

$70
$0
$0
$70

$21.00
2,500
2.0%
5.0%

$21.00
2,500
2.0%
5.0%

$21.00
2,500
2.0%
5.0%

$21.00
2,500
2.0%
5.0%

$21.00
2,500
2.0%
5.0%

$21.00
2,500
2.0%
5.0%

Baldwin

Chester

Digby

Erie

Ferris

Recruiting Cost
Separation Cost
Training Cost
Total HR Admin Cost
Labor Contract Next Year
Wages
Benefits
Profit Sharing
Annual Raise
Starting Negotiation Position
Wages
Benefits
Profit Sharing
Annual Raise
Ceiling Negotiation Position
Wages
Benefits
Profit Sharing
Annual Raise
Adjusted Labor Demands
Wages
Benefits
Profit Sharing
Annual Raise
Strike Days

TQM SUMMARY
Andrews
Process Mgt Budgets Last Year
CPI Systems
Vendor/JIT
Quality Initiative Training
Channel Support Systems
Concurrent Engineering
UNEP Green Programs

$0
$0
$0
$0
$0
$0

$0
$0
$0
$0
$0
$0

$0
$0
$0
$0
$0
$0

$0
$0
$0
$0
$0
$0

$0
$0
$0
$0
$0
$0

$0
$0
$0
$0
$0
$0

TQM Budgets Last Year

Benchmarking
Quality Function Deployment Effort
CCE/6 Sigma Training
GEMI TQEM Sustainability Initiatives
Total Expenditures

$0
$0
$0
$0
$0

$0
$0
$0
$0
$0

$0
$0
$0
$0
$0

$0
$0
$0
$0
$0

$0
$0
$0
$0
$0

$0
$0
$0
$0
$0

0.00%
0.00%
0.00%
0.00%
0.00%

0.00%
0.00%
0.00%
0.00%
0.00%

0.00%
0.00%
0.00%
0.00%
0.00%

0.00%
0.00%
0.00%
0.00%
0.00%

0.00%
0.00%
0.00%
0.00%
0.00%

0.00%
0.00%
0.00%
0.00%
0.00%

Cumulative Impacts
Material Cost Reduction
Labor Cost Reduction
Reduction R&D Cycle Time
Reduction Admin Costs
Demand Increase

CAPSTONE COURIER

Page 12

Ethics Report

Round: 0
Dec. 31, 2014

C67091
ETHICS SUMMARY

Other (Fees, Writeoffs, etc.)

Demand Factor
Material Cost Impact
Admin Cost Impact
Productivity Impact
Awareness Impact
Accessibility Impact

Total
Other (Fees, Writeoffs, etc.)
Demand Factor
Material Cost Impact
Admin Cost Impact
Productivity Impact
Awareness Impact
Accessibility Impact

CAPSTONE COURIER

The actual dollar impact. Example, $120 means Other increased by $120.
The % of normal. 98% means demand fell 2%.
The % of normal. 104% means matieral costs rose 4%.
The % of normal. 103% means admin costs rose 3%.
The % of normal. 104% means productivity increased by 4%.
The % of normal. 105% means normal awareness was multiplied by 1.05.
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

$0
100%
100%
100%
100%
100%
100%

$0
100%
100%
100%
100%
100%
100%

$0
100%
100%
100%
100%
100%
100%

$0
100%
100%
100%
100%
100%
100%

$0
100%
100%
100%
100%
100%
100%

$0
100%
100%
100%
100%
100%
100%

$0
100%
100%
100%
100%
100%
100%

Page 13

Annual Report
Annual Report

Chester

C67091

Balance Sheet
DEFINITIONS: Common Size: The common
size column simply represents each item as a
percentage of total assets for that year. Cash:
Your end-of-year cash position. Accounts
Receivable: Reflects the lag between delivery
and payment of your products. Inventories:
The current value of your inventory across all
products. A zero indicates your company
stocked out. Unmet demand would, of course,
fall to your competitors. Plant & Equipment:
The current value of your plant. Accum
Deprec: The total accumulated depreciation
from your plant. Accts Payable: What the
company currently owes suppliers for
materials and services. Current Debt: The
debt the company is obligated to pay during
the next year of operations. It includes
emergency loans used to keep your company
solvent should you run out of cash during the
year. Long Term Debt: The company's long
term debt is in the form of bonds, and this
represents the total value of your bonds.
Common Stock: The amount of capital
invested by shareholders in the company.
Retained Earnings: The profits that the
company chose to keep instead of paying to
shareholders as dividends.

ASSETS
Cash
Account Receivable
Inventory

Round: 0
Dec. 31, 2014

$3,434
$8,307
$8,617

Total Current Assets

$20,358

Plant & Equipment

Accumulated Depreciation

$113,800
($37,933)

Total Fixed Assets

$75,867

Total Assets

$96,225

LIABILITIES & OWNER'S EQUITY

Accounts Payable
Current Debt
Long Term Debt

$6,583
$0
$41,700

Total Liabilities

$48,283

Common Stock
Retained Earnings

$18,360
$29,582

Total Equity

$47,942

Total Liab. & O. Equity

$96,225

Cash Flow Statement

The Cash Flow Statement examines what happened in the Cash Account
during the year. Cash injections appear as positive numbers and cash
withdrawals as negative numbers. The Cash Flow Statement is an excellent
tool for diagnosing emergency loans. When negative cash flows exceed
positives, you are forced to seek emergency funding. For example, if sales
are bad and you find yourself carrying an abundance of excess inventory,
the report would show the increase in inventory as a huge negative cash
flow. Too much unexpected inventory could outstrip your inflows, exhaust
your starting cash and force you to beg for money to keep your company
afloat.

Cash Flows from Operating Activities

2014

NetIncome(Loss)

$4,189

Depreciation

$7,587

Extraordinary gains/losses/writeoffs
Accounts Payable
Inventory

$0
$3,583
($8,617)

Accounts Receivable

($307)

Net cash from operation

$6,434

Cash Flows from Investing Activities

Plant Improvements

$0

Cash Flows from Financing Activities

Dividends Paid

$0

Purchase of Common Stock

$0

Cash from long term debt

$0

Retirement of long term debt

$0

Change in current debt(net)

Net Cash from financing activities

Annual Report

($4,000)

Sales of Common Stock

$0
($4,000)

Net Change in cash position

$2,434

Closing cash position

$3,434

Page 15

Annual Report

Chester

Round: 0
Dec. 31, 2014

C67091

2014 Income Statement

(Product Name)

$0

2014
Total
$101,073

Common
Size
100.0%

$0
$0
$0
$0

$0
$0
$0
$0

$28,932
$42,546
$1,034
$72,513

28.6%
42.1%
1.0%
71.7%

$0

$0

$0

$28,561

28.3%

$0
$0
$0
$0
$0
$0

$0
$0
$0
$0
$0
$0

$0
$0
$0
$0
$0
$0

$7,587
$0
$4,100
$4,100
$778
$16,564

7.5%
0.0%
4.1%
4.1%
0.8%
16.4%

$0

$0

$0

$11,996

11.9%

$0
$11,996
$0
$5,421
$2,301
$85
$4,189

0.0%
11.9%
0.0%
5.4%
2.3%
0.1%
4.1%

Cake

Cedar

Cid

Coat

Cure

NA

NA

NA

Sales

$27,979

$37,027

$13,894

$11,817

$10,356

$0

$0

Variable Costs:
Direct Labor
Direct Material
Inventory Carry
Total Variable

$7,489
$11,967
$441
$19,897

$12,557
$14,348
$71
$26,977

$3,132
$6,001
$121
$9,254

$3,067
$5,829
$231
$9,127

$2,688
$4,401
$169
$7,258

$0
$0
$0
$0

Contribution Margin

$8,082

$10,051

$4,640

$2,689

$3,099

Period Costs:
Depreciation
SG&A: R&D
Promotions
Sales
Admin
Total Period

$2,640
$0
$1,000
$1,000
$215
$4,855

$2,427
$0
$900
$900
$285
$4,512

$1,080
$0
$800
$800
$107
$2,787

$720
$0
$700
$700
$91
$2,211

$720
$0
$700
$700
$80
$2,200

Net Margin

$3,227

$5,539

$1,853

$478

$899

Definitions: Sales: Unit Sales times list price. Direct Labor: Labor costs incurred to produce the product that
was sold. Inventory Carry Cost: the cost unsold goods in inventory. Depreciation: Calculated on
straight-line. 15-year depreciation of plant value. R&D Costs: R&D department expenditures for each product.
Admin: Administration overhead is estimated at 1.5% of sales. Promotions: The promotion budget for each
product. Sales: The sales force budget for each product. Other: Chargs not included in other categories
such as Fees, Write offs, and TQM. The fees include money paid to investment bankers and brokerage
firms to issue new stocks or bonds plus consulting fees your instructor might assess. Write-offs include the
loss you might experience when you sell capacity or liquidate inventory as the result of eliminating a
production line. If the amount appears as a negative amount, then you actually made money on the
liquidation of capacity or inventory. EBIT: Earnings Before Interest and Taxes. Short Term Interest: Interest
expense based on last year''s current debt, including short term debt, long term notes that have become
due, and emergency loans, Long Term Interest: Interest paid on outstanding bonds. Taxes: Income tax
based upon a 35% tax rate. Profit Sharing: Profits shared with employees under the labor contract.
Net Profit: EBIT minus interest, taxes, and profit sharing.

Annual Report

Other
EBIT
Short Term Interest
Long Term Interest
Taxes
Profit Sharing
Net Profit

Page 16