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C55527_003
Andrews
James Wilson
Baldwin
Chester
Digby
Erie
Ferris
CAPSTONE COURIER
Andrews
5.9%
1.24
7.4%
Baldwin
6.0%
1.11
6.6%
Chester
3.4%
1.10
3.8%
Digby
5.0%
1.10
5.5%
Erie
4.4%
1.01
4.4%
Ferris
5.8%
1.27
7.4%
1.8
1.9
2.0
2.0
2.0
2.0
12.9%
$0
$119,338,687
$15,792,397
$7,091,900
$11,280,407
13.4%
33.1%
12.9%
$0
$122,900,075
$17,388,301
$7,356,885
$11,545,392
12.5%
33.1%
7.6%
$0
$120,784,380
$12,405,880
$4,127,847
$8,316,355
12.2%
29.1%
10.9%
$0
$117,238,887
$14,988,619
$5,902,507
$10,091,014
13.7%
33.1%
8.8%
$0
$115,028,956
$14,052,982
$5,036,599
$9,225,106
9.6%
29.1%
14.3%
$0
$116,334,419
$15,329,681
$6,741,558
$10,930,065
13.8%
33.0%
Page 1
Round: 1
Dec. 31, 2014
C55527_003
Stock Market Summary
Company
Andrews
Baldwin
Chester
Digby
Erie
Ferris
Close
Change
Shares
$44.34
$44.77
$38.48
$41.95
$40.25
$43.16
$10.09
$10.52
$4.23
$7.70
$5.99
$8.91
2,000,000
2,046,274
2,069,366
2,015,280
2,128,085
2,000,000
MarketCap
($M)
$89
$92
$80
$85
$86
$86
Book Value
EPS
Dividend
Yield
P/E
$27.52
$27.80
$26.31
$26.98
$26.96
$23.49
$3.55
$3.60
$1.99
$2.93
$2.37
$3.37
$0.00
$0.00
$0.00
$0.00
$0.00
$3.85
0.0%
0.0%
0.0%
0.0%
0.0%
8.9%
12.5
12.4
19.3
14.3
17.0
12.8
Series#
Face
Yield
Close$
S&P Company
Digby
BB
BB
BB Erie
11.0S2015
12.5S2017
14.0S2019
$23,786
$13,900,000
$20,850,000
11.0%
11.9%
12.4%
100.45
104.93
113.10
11.0S2015
12.5S2017
14.0S2019
$1,043,788
$13,900,000
$20,850,000
11.0%
12.1%
12.6%
99.91
103.42
110.69
B
B
B Ferris
11.0S2015
12.5S2017
14.0S2019
$1,832,081
$13,900,000
$20,850,000
11.0%
12.1%
12.7%
99.73
102.92
109.90
B
B
B
Baldwin
Chester
Series#
Face
Yield
Close$
S&P
12.5S2017
14.0S2019
$13,886,425
$20,850,000
12.1%
12.7%
103.17
110.30
B
B
11.0S2015
12.5S2017
14.0S2019
$3,836,531
$13,900,000
$20,850,000
11.0%
12.1%
12.7%
99.82
103.17
110.30
B
B
B
12.5S2017
14.0S2019
$6,077,384
$20,850,000
12.1%
12.6%
103.42
110.69
B
B
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
C55527_003
Round: 1
Dec. 31, 2014
Andrews
Baldwin
Chester
Digby
Erie
Ferris
$7,092
$7,357
$4,128
$5,903
$5,037
$6,742
$7,267
$290
$7,553
$229
$7,573
$254
$7,267
$291
$7,987
$157
$5,853
$952
$81
($2,575)
($1,501)
$10,654
$179
($1,213)
($1,794)
$12,311
$475
($1,442)
($1,620)
$9,368
($114)
($1,444)
($1,329)
$10,573
$105
($942)
($1,147)
$11,196
($167)
($1,306)
($1,254)
$10,819
($800)
($3,875)
($4,770)
($800)
($9,080)
$15,220
$0
$0
$0
$0
($6,950)
$0
$0
$0
$0
$1,585
$0
$0
($5,926)
$0
$11,359
$0
$0
$2,376
$0
$0
($5,135)
$0
$11,359
$0
$0
$523
$0
$0
($6,988)
$0
$11,359
$0
$0
$4,387
$0
$0
($3,124)
$0
$11,359
$0
($7,699)
$0
$0
$0
($15,211)
$0
$11,359
$0
($6,950)
$7,017
$8,599
$4,894
$12,622
($11,551)
$2,904
Andrews
$6,338
$9,809
$11,192
$27,338
$15,453
Baldwin
$18,887
$10,101
$9,830
$38,819
$13,197
Chester
$16,631
$9,927
$10,060
$36,618
$14,667
Digby
$18,101
$9,636
$10,061
$37,798
$14,738
Erie
$18,172
$9,454
$9,560
$37,186
$14,487
Ferris
$17,921
$9,562
$9,924
$37,406
$109,000
($39,867)
$69,133
$113,300
($41,320)
$71,980
$113,600
($40,773)
$72,827
$109,000
($39,867)
$69,133
$119,800
($42,987)
$76,813
$87,800
($33,520)
$54,280
Total Assets
$96,472
$110,799
$109,445
$106,932
$113,999
$91,686
Account Payable
CurrentDebt
Long Term Debt
Total Liabilities
$6,664
$0
$34,774
$41,438
$6,762
$11,359
$35,794
$53,915
$7,058
$11,359
$36,582
$54,999
$6,469
$11,359
$34,736
$52,564
$6,688
$11,359
$38,587
$56,633
$6,416
$11,359
$26,927
$44,702
Common Stock
Retained Earnings
Total Equity
$18,360
$36,674
$55,034
$19,945
$36,939
$56,884
$20,736
$33,710
$54,446
$18,883
$35,485
$54,368
$22,747
$34,619
$57,366
$18,360
$28,624
$46,984
$96,472
$110,799
$109,445
$106,932
$113,999
$91,686
Andrews
$119,339
$79,851
$7,267
$16,034
$395
$15,792
$4,659
$3,897
$145
$7,092
Baldwin
$122,900
$82,242
$7,553
$15,320
$397
$17,388
$5,839
$4,042
$150
$7,357
Chester
$120,784
$85,642
$7,573
$14,713
$450
$12,406
$5,926
$2,268
$84
$4,128
Digby
$117,239
$78,468
$7,267
$16,093
$422
$14,989
$5,723
$3,243
$120
$5,903
Erie
$115,029
$81,579
$7,987
$10,987
$424
$14,053
$6,146
$2,767
$103
$5,037
Ferris
$116,334
$77,950
$5,853
$16,022
$1,180
$15,330
$4,746
$3,704
$138
$6,742
CAPSTONE COURIER
Page 3
C55527_003
Production Analysis
Name
Able
Acre
Adam
Aft
Agape
Primary
Segment
Trad
Low
High
Pfmn
Size
Units
Sold
1,167
1,636
486
457
404
Unit
Inven
tory
230
66
74
91
79
Baker
Bead
Bid
Bold
Buddy
Trad
Low
High
Pfmn
Size
1,395
1,763
443
367
397
Cake
Cedar
Cid
Coat
Cure
Trad
Low
High
Pfmn
Size
Daze
Dell
Dixie
Dot
Dune
Price
$29.50
$22.00
$39.50
$34.50
$34.50
Material
Cost
$11.30
$7.05
$16.11
$16.14
$13.66
Labor
Cost
$7.85
$7.26
$9.18
$8.97
$8.97
Contr.
Marg.
33%
33%
36%
28%
34%
2nd
Shift
&
Overtime
0%
20%
5%
0%
0%
14.5
17.0
10.8
14.5
11.2
$29.50
$21.50
$39.50
$34.50
$34.50
$10.45
$7.05
$16.22
$14.21
$12.83
$7.85
$7.57
$9.40
$8.97
$8.97
36%
30%
36%
29%
35%
0%
36%
11%
0%
0%
5.0
6.0
3.0
3.0
3.0
1,600 84%
1,400 134%
450 110%
600 58%
600 66%
5.7
3.0
9.1
10.6
4.9
14.3
17.0
10.9
14.7
9.7
$27.50
$20.00
$37.50
$32.50
$32.50
$10.10
$6.45
$15.96
$16.14
$13.42
$7.85
$7.79
$8.97
$8.97
$8.97
32%
27%
33%
24%
30%
0%
50%
0%
0%
0%
5.0
6.5
3.0
3.0
3.0
1,400 88%
1,400 149%
600 91%
600 74%
600 66%
17800
14000
23500
26000
19000
6.1
3.0
9.1
10.6
4.9
14.0
17.0
10.9
14.7
9.8
$29.50
$22.00
$39.50
$34.50
$34.50
$11.30
$7.05
$16.11
$16.14
$13.66
$7.85
$7.29
$9.36
$8.98
$8.98
34%
33%
36%
28%
35%
0%
21%
10%
0%
0%
5.0
6.0
3.0
3.0
3.0
1,400 78%
1,400 120%
500 109%
600 74%
600 66%
2.4
5.6
1.4
3.5
3.6
16500
13000
17000
25000
19000
5.6
3.0
7.0
9.4
4.0
14.5
17.0
12.9
15.5
11.0
$27.50
$20.00
$39.50
$34.50
$34.50
$10.40
$6.75
$12.08
$14.81
$12.60
$8.10
$7.89
$8.97
$8.97
$8.97
30%
25%
37%
28%
34%
7%
57%
0%
0%
0%
5.0
6.0
4.0
3.0
3.0
1,400 106%
1,400 156%
900 33%
600 50%
600 50%
2.5
5.6
1.4
1.8
1.8
17500
13000
24000
26000
19000
5.6
3.0
9.1
10.6
4.7
14.5
17.0
10.9
14.8
9.6
$29.50
$22.00
$39.50
$34.50
$34.50
$10.70
$6.75
$16.26
$16.11
$13.73
$8.13
$7.86
$8.97
$8.97
$8.97
34%
32%
36%
28%
35%
8%
55%
0%
0%
0%
4.0
5.0
3.0
4.0
4.0
1,200 107%
1,000 153%
500 99%
600 74%
600 58%
Revision Date
6/11/2014
5/25/2009
11/23/2014
11/3/2014
11/2/2014
Age
Dec.31
2.3
5.6
1.4
1.8
1.9
MTBF
17800
14000
23500
26000
19000
Pfmn
Coord
6.1
3.0
9.1
10.6
4.9
Size
Coord
14.0
17.0
10.9
14.7
9.8
130
157
93
57
62
3/10/2014
5/25/2009
12/25/2014
8/25/2014
8/6/2014
2.5
5.6
1.4
1.9
2.0
17000
14000
23500
22500
19000
5.4
3.0
9.2
9.1
5.1
1,284
1,983
486
482
367
143
136
99
41
92
4/22/2014
1/29/2014
11/26/2014
11/13/2014
12/17/2014
2.4
5.6
1.4
1.8
1.8
15000
12000
23000
26000
18000
Trad
Low
High
Pfmn
Size
1,139
1,589
482
452
408
139
133
103
71
51
6/11/2014
5/25/2009
11/23/2014
11/3/2014
11/2/2014
2.3
5.6
1.4
1.8
1.9
Eat
Ebb
Echo
Edge
Egg
Trad
Low
High
Pfmn
Size
1,524
2,056
276
319
292
150
161
61
55
68
3/17/2014
1/15/2014
12/23/2014
6/30/2011
12/24/2015
Fast
Feat
Fist
Foam
Fume
Trad
Low
High
Pfmn
Size
1,364
1,440
426
444
355
112
133
109
79
54
3/3/2014
1/15/2014
12/22/2014
11/10/2014
12/10/2014
CAPSTONE COURIER
Round: 1
Dec. 31, 2014
Auto
mation
Next
Round
5.0
6.0
3.0
3.0
3.0
Capacity
Next Plant
Round Utiliz.
1,400 86%
1,400 119%
500 104%
600 78%
600 70%
Page 4
C55527_003
Round: 1
Dec. 31, 2014
Traditional Statistics
Total Industry Unit Demand
8,067
8,067
31.4%
9.2%
Importance
1. Age
47%
2. Price
$19.50 - 29.50
23%
3. Ideal Position
21%
4. Reliability
MTBF 14000-19000
9%
Cust.
Sold to Revision
Pfmn
Size
Out
Coord
Coord
Name
Share
Seg
Eat
18%
1,490
3/17/2014
5.6
Baker
17%
1,352
3/10/2014
5.4
Fast
16%
1,321
3/3/2014
Cake
16%
1,257
Able
14%
Daze
13%
Ebb
List
Age
Promo Aware-
Cust.
Sales Access-
Dec.
Cust.
Price
MTBF
Dec.31
Budget
ness
Budget
ibility
Survey
14.5
$27.50
16500
2.44
$1,050
56%
$1,015
68%
36
14.5
$29.50
17000
2.45
$1,300
58%
$1,362
63%
32
5.6
14.5
$29.50
17500
2.46
$1,100
57%
$1,175
60%
32
4/22/2014
5.7
14.3
$27.50
15000
2.39
$1,100
57%
$1,070
58%
33
1,100
6/11/2014
6.1
14.0
$29.50
17800
2.33
$1,100
59%
$1,834
61%
35
1,074
6/11/2014
6.1
14.0
$29.50
17800
2.33
$1,100
57%
$1,330
63%
34
1%
88
1/15/2014
3.0
17.0
$20.00
13000
5.60
$1,050
35%
$1,015
68%
Bead
1%
88
5/25/2009
3.0
17.0
$21.50
14000
5.60
$1,300
35%
$1,362
63%
Acre
1%
83
5/25/2009
3.0
17.0
$22.00
14000
5.60
$1,100
35%
$1,965
61%
Dell
1%
82
5/25/2009
3.0
17.0
$22.00
14000
5.60
$1,100
35%
$1,396
63%
Feat
1%
64
1/15/2014
3.0
17.0
$22.00
13000
5.60
$1,100
35%
$1,175
60%
Cedar
1%
63
1/29/2014
3.0
17.0
$20.00
12000
5.60
$1,100
35%
$1,123
58%
CAPSTONE COURIER
Date
Stock
Page 5
C55527_003
Round: 1
Dec. 31, 2014
10,009
10,009
39.0%
11.7%
Importance
1. Price
$14.50 - 24.50
53%
2. Age
24%
3. Ideal Position
16%
4. Reliability
MTBF 12000-17000
7%
Cust.
Sold to Revision
Pfmn
Size
Out
Coord
Coord
Name
Share
Seg
Ebb
20%
1,968
1/15/2014
3.0
Cedar
19%
1,920
1/29/2014
3.0
Bead
17%
1,675
5/25/2009
Acre
16%
1,554
Dell
15%
Feat
14%
Eat
Cake
List
Age
Promo Aware-
Cust.
Sales Access-
Dec.
Cust.
Price
MTBF
Dec.31
Budget
ness
Budget
ibility
Survey
17.0
$20.00
13000
5.60
$1,050
54%
$1,015
47%
19
17.0
$20.00
12000
5.60
$1,100
55%
$1,123
49%
19
3.0
17.0
$21.50
14000
5.60
$1,300
56%
$1,362
54%
17
5/25/2009
3.0
17.0
$22.00
14000
5.60
$1,100
57%
$1,965
53%
16
1,507
5/25/2009
3.0
17.0
$22.00
14000
5.60
$1,100
55%
$1,396
54%
15
1,377
1/15/2014
3.0
17.0
$22.00
13000
5.60
$1,100
55%
$1,175
50%
14
0%
3/17/2014
5.6
14.5
$27.50
16500
2.44
$1,050
37%
$1,015
47%
0%
4/22/2014
5.7
14.3
$27.50
15000
2.39
$1,100
37%
$1,070
49%
CAPSTONE COURIER
Date
Stock
Page 6
C55527_003
Round: 1
Dec. 31, 2014
2,967
2,967
11.6%
16.2%
43%
29%
MTBF 20000-25000
19%
2. Age
3. Reliability
Importance
4. Price
$29.50 - 39.50
9%
Cust.
Sold to Revision
Stock
Pfmn
Size
Out
Coord
Coord
Name
Share
Seg
Date
Cid
16%
486
11/26/2014
9.1
Adam
16%
486
11/23/2014
9.1
Dixie
16%
482
11/23/2014
Bid
15%
443
Fist
List
Age
Promo Aware-
Cust.
Sales Access-
Dec.
Cust.
Price
MTBF
Dec.31
Budget
ness
Budget
ibility
Survey
10.9
$37.50
23000
1.39
$1,000
52%
$1,123
55%
28
10.9
$39.50
23500
1.40
$1,100
56%
$1,114
60%
29
9.1
10.9
$39.50
23500
1.40
$1,100
52%
$1,396
60%
29
12/25/2014
9.2
10.8
$39.50
23500
1.35
$1,250
54%
$1,362
59%
31
14%
426
12/22/2014
9.1
10.9
$39.50
24000
1.36
$1,000
52%
$1,175
56%
30
Echo
9%
276
12/23/2014
7.0
12.9
$39.50
17000
1.36
$900
33%
$725
32%
Bold
3%
88
8/25/2014
9.1
14.5
$34.50
22500
1.92
$1,300
30%
$654
59%
Able
1%
36
6/11/2014
6.1
14.0
$29.50
17800
2.33
$1,100
37%
$1,834
60%
Daze
1%
36
6/11/2014
6.1
14.0
$29.50
17800
2.33
$1,100
37%
$1,330
60%
Coat
1%
33
11/13/2014
10.6
14.7
$32.50
26000
1.81
$1,000
30%
$1,016
55%
Dot
1%
31
11/3/2014
10.6
14.7
$34.50
26000
1.82
$1,100
30%
$1,263
60%
Aft
1%
31
11/3/2014
10.6
14.7
$34.50
26000
1.82
$1,100
30%
$852
60%
CAPSTONE COURIER
Page 7
C55527_003
Round: 1
Dec. 31, 2014
Performance Statistics
Total Industry Unit Demand
2,294
2,294
8.9%
19.8%
Importance
1. Reliability
MTBF 22000-27000
43%
2. Ideal Position
29%
3. Price
$24.50 - 34.50
19%
4. Age
9%
Cust.
Sold to Revision
Stock
Pfmn
Size
Out
Coord
Coord
Name
Share
Seg
Date
Coat
20%
449
11/13/2014
10.6
Aft
19%
427
11/3/2014
10.6
Dot
18%
421
11/3/2014
Foam
18%
416
Edge
13%
Bold
12%
Able
List
Age
Promo Aware-
Cust.
Sales Access-
Dec.
Cust.
Price
MTBF
Dec.31
Budget
ness
Budget
ibility
Survey
14.7
$32.50
26000
1.81
$1,000
52%
$1,016
46%
30
14.7
$34.50
26000
1.82
$1,100
56%
$852
51%
29
10.6
14.7
$34.50
26000
1.82
$1,100
52%
$1,263
50%
29
11/10/2014
10.6
14.8
$34.50
26000
1.81
$1,000
52%
$1,175
49%
29
298
6/30/2011
9.4
15.5
$34.50
25000
3.50
$300
46%
$145
26%
13
278
8/25/2014
9.1
14.5
$34.50
22500
1.92
$1,300
57%
$654
38%
0%
6/11/2014
6.1
14.0
$29.50
17800
2.33
$1,100
37%
$1,834
51%
Daze
0%
6/11/2014
6.1
14.0
$29.50
17800
2.33
$1,100
37%
$1,330
50%
Fast
0%
3/3/2014
5.6
14.5
$29.50
17500
2.46
$1,100
37%
$1,175
49%
CAPSTONE COURIER
Page 8
C55527_003
Round: 1
Dec. 31, 2014
Size Statistics
Total Industry Unit Demand
2,347
2,347
9.1%
18.3%
43%
29%
MTBF 16000-21000
19%
2. Age
3. Reliability
Importance
4. Price
$24.50 - 34.50
9%
Cust.
Sold to Revision
Stock
Pfmn
Size
Out
Coord
Coord
Name
Share
Seg
Date
Dune
17%
406
11/2/2014
4.9
Agape
17%
403
11/2/2014
4.9
Buddy
16%
377
8/6/2014
Cure
15%
360
Fume
15%
Egg
12%
Baker
List
Age
Promo Aware-
Cust.
Sales Access-
Dec.
Cust.
Price
MTBF
Dec.31
Budget
ness
Budget
ibility
Survey
9.8
$34.50
19000
1.88
$1,100
52%
$1,263
53%
39
9.8
$34.50
19000
1.88
$1,100
54%
$786
54%
39
5.1
11.2
$34.50
19000
2.00
$1,300
54%
$708
42%
15
12/17/2014
4.9
9.7
$32.50
18000
1.81
$1,000
52%
$1,016
49%
37
354
12/10/2014
4.7
9.6
$34.50
19000
1.82
$1,000
52%
$1,175
52%
40
291
12/24/2015
4.0
11.0
$34.50
19000
3.60
$900
52%
$725
42%
1%
31
3/10/2014
5.4
14.5
$29.50
17000
2.45
$1,300
37%
$1,362
42%
Able
1%
28
6/11/2014
6.1
14.0
$29.50
17800
2.33
$1,100
37%
$1,834
54%
Daze
1%
27
6/11/2014
6.1
14.0
$29.50
17800
2.33
$1,100
37%
$1,330
53%
Fast
1%
24
3/3/2014
5.6
14.5
$29.50
17500
2.46
$1,100
37%
$1,175
52%
Cake
1%
23
4/22/2014
5.7
14.3
$27.50
15000
2.39
$1,100
37%
$1,070
49%
Eat
1%
21
3/17/2014
5.6
14.5
$27.50
16500
2.44
$1,050
37%
$1,015
42%
CAPSTONE COURIER
Page 9
Market Share
C55527_003
Low
10,009
39.0%
Able
Acre
Adam
Aft
Agape
Total
13.6%
1.0%
15.5%
14.7%
15.5%
Baker
Bead
Bid
Bold
Buddy
Total
16.8%
1.1%
16.7%
17.8%
16.7%
Cake
Cedar
Cid
Coat
Cure
Total
15.6%
0.8%
19.2%
16.4%
19.2%
Daze
Dell
Dixie
Dot
Dune
Total
13.3%
1.0%
15.1%
14.3%
15.1%
Eat
Ebb
Echo
Edge
Egg
Total
18.5%
1.1%
19.7%
19.6%
19.7%
Fast
Feat
Fist
Foam
Fume
Total
16.4%
0.8%
13.8%
High
2,967
11.6%
1.2%
16.4%
1.0%
18.7%
14.9%
3.0%
0.7%
19.0%
18.6%
18.7%
17.2%
18.4%
1.3%
12.1%
12.1%
16.1%
17.4%
1.0%
17.6%
19.6%
19.6%
1.2%
16.2%
1.1%
18.5%
10.2%
18.3%
18.4%
13.8%
16.0%
17.3%
18.5%
0.9%
13.0%
13.0%
0.6%
14.4%
1.0%
15.3%
16.4%
1.2%
0.2%
9.3%
0.7%
CAPSTONE COURIER
Size
2,347
9.1%
1.2%
0.4%
16.4%
1.1%
17.2%
Pfmn
2,294
8.9%
12.4%
13.3%
1.0%
18.1%
18.2%
15.1%
16.1%
Round: 1
Dec. 31, 2014
Trad
8,067
31.4%
Low
10,009
39.0%
15.5%
4.5%
6.4%
1.9%
1.8%
1.6%
16.2%
Able
Acre
Adam
Aft
Agape
Total
13.6%
1.0%
14.7%
15.5%
5.4%
6.9%
1.7%
1.4%
1.5%
17.0%
Baker
Bead
Bid
Bold
Buddy
Total
16.8%
1.1%
16.7%
17.8%
16.7%
5.0%
7.7%
1.9%
1.9%
1.4%
17.9%
Cake
Cedar
Cid
Coat
Cure
Total
15.6%
0.8%
19.2%
16.4%
19.2%
4.4%
6.2%
1.9%
1.8%
1.6%
15.8%
Daze
Dell
Dixie
Dot
Dune
Total
13.3%
1.0%
15.1%
14.3%
15.1%
5.9%
8.0%
1.1%
1.2%
1.1%
17.4%
Eat
Ebb
Echo
Edge
Egg
Total
18.5%
1.1%
19.7%
19.6%
19.7%
5.3%
5.6%
1.7%
1.7%
1.4%
15.7%
Fast
Feat
Fist
Foam
Fume
Total
16.4%
0.8%
13.8%
17.2%
High
2,967
11.6%
Pfmn
2,294
8.9%
1.2%
16.4%
1.0%
18.6%
18.7%
18.7%
0.4%
14.9%
3.0%
0.7%
19.0%
Size
2,347
9.1%
Total
25,684
100.0%
1.2%
4.5%
6.4%
1.9%
1.8%
1.6%
16.2%
17.2%
18.4%
1.3%
12.1%
12.1%
16.0%
17.4%
1.0%
16.4%
1.1%
19.6%
17.6%
19.6%
1.2%
1.2%
16.2%
1.1%
18.3%
18.5%
18.4%
0.2%
17.3%
18.5%
0.9%
9.3%
0.7%
13.0%
10.2%
13.0%
0.6%
13.8%
15.4%
16.4%
12.4%
13.3%
1.0%
14.4%
1.0%
18.1%
16.0%
18.2%
15.1%
16.1%
5.4%
6.9%
1.7%
1.4%
1.5%
17.0%
5.0%
7.7%
1.9%
1.9%
1.4%
17.9%
4.4%
6.2%
1.9%
1.8%
1.6%
15.8%
5.9%
8.0%
1.1%
1.2%
1.1%
17.4%
5.3%
5.6%
1.7%
1.7%
1.4%
15.7%
Page 10
Perceptual Map
C55527_003
Andrews
Name
Able
Acre
Adam
Aft
Agape
Pfmn
6.1
3.0
9.1
10.6
4.9
Name
Daze
Dell
Dixie
Dot
Dune
Pfmn
6.1
3.0
9.1
10.6
4.9
Size
14.0
17.0
10.9
14.7
9.8
Baldwin
Revised
6/11/2014
5/25/2009
11/23/2014
11/3/2014
11/2/2014
Name
Baker
Bead
Bid
Bold
Buddy
Pfmn
5.4
3.0
9.2
9.1
5.1
Revised
6/11/2014
5/25/2009
11/23/2014
11/3/2014
11/2/2014
Name
Eat
Ebb
Echo
Edge
Egg
Pfmn
5.6
3.0
7.0
9.4
4.0
Digby
CAPSTONE COURIER
Size
14.0
17.0
10.9
14.7
9.8
Size
14.5
17.0
10.8
14.5
11.2
Chester
Revised
3/10/2014
5/25/2009
12/25/2014
8/25/2014
8/6/2014
Name
Cake
Cedar
Cid
Coat
Cure
Pfmn
5.7
3.0
9.1
10.6
4.9
Revised
3/17/2014
1/15/2014
12/23/2014
6/30/2011
12/24/2015
Name
Fast
Feat
Fist
Foam
Fume
Pfmn
5.6
3.0
9.1
10.6
4.7
Erie
Size
14.5
17.0
12.9
15.5
11.0
Round: 1
Dec. 31, 2014
Size
14.3
17.0
10.9
14.7
9.7
Revised
4/22/2014
1/29/2014
11/26/2014
11/13/2014
12/17/2014
Ferris
Size
14.5
17.0
10.9
14.8
9.6
Revised
3/3/2014
1/15/2014
12/22/2014
11/10/2014
12/10/2014
Page 11
HR/TQM Report
C55527_003
Round: 1
Dec. 31, 2014
Andrews
722
722
677
45
Baldwin
742
742
660
82
Chester
782
782
681
101
Digby
700
700
647
53
Erie
743
743
611
132
Ferris
692
692
596
96
Overtime Percent
Turnover Rate
New Employees
Separated Employees
Recruiting Spend
Training Hours
Productivity Index
0.0%
10.0%
94
0
$0
0
100.0%
0.0%
10.0%
116
0
$0
0
100.0%
0.1%
10.0%
160
0
$0
0
100.0%
0.0%
10.0%
70
0
$0
0
100.0%
0.0%
10.0%
117
0
$0
0
100.0%
0.1%
10.0%
69
8
$0
0
100.0%
$94
$0
$0
$94
$116
$0
$0
$116
$160
$0
$0
$160
$70
$0
$0
$70
$117
$0
$0
$117
$69
$40
$0
$109
$22.05
2,500
2.0%
5.0%
$22.05
2,500
2.0%
5.0%
$22.05
2,500
2.0%
5.0%
$22.05
2,500
2.0%
5.0%
$22.05
2,500
2.0%
5.0%
$22.05
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
$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
Annual Report
Annual Report
Andrews
C55527_003
Round: 1
Dec. 31, 2014
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
Total Current Assets
$27,339
2014
Common
Size
6.6%
10.2%
11.6%
28.3%
$3,434
$8,307
$8,617
$20,358
$69,133
$96,472
113.0%
-41.3%
71.7%
100.0%
$113,800
($37,933)
$75,867
$96,225
$41,438
6.9%
0.0%
36.0%
43.0%
$6,583
$0
$41,700
$48,283
$55,034
$96,472
19.0%
38.0%
57.0%
100.0%
$18,360
$29,582
$47,942
$96,225
$6,338
$9,809
$11,192
$109,000
($39,867)
Accounts Payable
Current Debt
Long Term Debt
Total Liabilities
$6,664
$0
$34,774
Common Stock
Retained Earnings
Total Equity
Total Liab. & O. Equity
$18,360
$36,674
2013
2014
2013
NetIncome(Loss)
$7,092
$4,189
Depreciation
$7,267
$7,587
$290
$0
Extraordinary gains/losses/writeoffs
Accounts Payable
$81
$3,583
Inventory
($2,575)
($8,617)
Accounts Receivable
($1,501)
($307)
$10,654
$6,434
($800)
$0
Dividends Paid
$0
($4,000)
$0
$0
$0
$0
$0
$0
($6,950)
$0
$0
$0
($6,950)
($4,000)
$2,904
$2,434
$6,338
$3,434
Annual Report
Page 13
Annual Report
Andrews
Round: 1
Dec. 31, 2014
C55527_003
$0
2014
Total
$119,339
Common
Size
100.0%
$0
$0
$0
$0
$0
$0
$0
$0
$33,101
$45,407
$1,343
$79,851
27.7%
38.0%
1.1%
66.9%
$0
$0
$0
$39,488
33.1%
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$7,267
$3,055
$5,500
$6,550
$930
$23,301
6.1%
2.6%
4.6%
5.5%
0.8%
19.5%
$0
$0
$0
$16,187
13.6%
$395
$15,792
$0
$4,659
$3,897
$145
$7,092
0.3%
13.2%
0.0%
3.9%
3.3%
0.1%
5.9%
Able
Acre
Adam
Aft
Agape
NA
NA
NA
Sales
$34,422
$35,996
$19,199
$15,776
$13,945
$0
$0
Variable Costs:
Direct Labor
Direct Material
Inventory Carry
Total Variable
$9,106
$13,365
$532
$23,002
$11,874
$12,047
$116
$24,037
$4,438
$7,541
$219
$12,199
$4,077
$7,099
$266
$11,442
$3,606
$5,355
$210
$9,171
$0
$0
$0
$0
Contribution Margin
$11,420
$11,959
$7,000
$4,335
$4,774
Period Costs:
Depreciation
SG&A: R&D
Promotions
Sales
Admin
Total Period
$2,427
$447
$1,100
$1,834
$268
$6,076
$2,800
$0
$1,100
$1,965
$280
$6,145
$600
$906
$1,100
$1,114
$150
$3,869
$720
$852
$1,100
$852
$123
$3,647
$720
$850
$1,100
$786
$109
$3,564
Net Margin
$5,344
$5,814
$3,132
$688
$1,210
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
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