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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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Dec. 31 2023 Omprakash
Report Pandey

Andrews Baldwin Chester

Omprakash Pandey

Digby

Selected Financial Statistics

Andrews Baldwin Chester Digby

ROS 12.4% 8.5% 9% 5.8%

Asset Turnover 1.32 0.94 1.28 0.91

ROA 16.3% 8% 11.5% 5.2%

Leverage (Assets/Equity) 1.7 2.4 1.9 2.7

ROE 28.3% 18.9% 21.9% 13.9%

Emergency Loan $0 $0 $0 $0

Sales $163,712,225 $118,613,046 $119,731,662 $131,973,325

EBIT $36,620,812 $23,564,669 $21,114,650 $21,920,390

Profits $20,238,033 $10,046,308 $10,745,418 $7,607,435

Cumulative Profit $0 $0 $0 $0

SG&A / Sales 7.8% 11.1% 10.3% 9.6%

Contrib. Margin % 34.2% 38.7% 32.9% 33.8%

Percent Of Sales $ Market Share

125%

Digby
24.7 %
Andrews
100% 30.7 %
Other
SGA
Depr
75% Var Cos
Profit

50%

25%

Chester
22.4 %

0% Baldwin
Andrews Baldwin Chester Digby 22.2 %

Market Share information is provided on Page 7.

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Stocks & Bonds Omprakash Pandey Dec. 31 2023
Stock Market Summary

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

Andrews $95.81 $15.25 2,050,942 $197 $34.81 $9.87 $6.50 6.8% 9.7

Baldwin $52.73 $10.66 2,172,876 $115 $24.48 $4.62 $2.75 5.2% 11.4

Chester $55.03 $6.25 1,909,683 $105 $25.73 $5.63 $2.36 4.3% 9.8

Digby $44.82 $1.15 2,565,387 $115 $21.36 $2.97 $4.90 10.9% 15.1

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 13.0% 103.58 BB

11.2S2030 $8,837,000 11.3% 99.07 BB

11.9S2031 $7,072,000 11.6% 102.54 BB

Baldwin

13.5S2025 $11,300,000 13.4% 100.67 CC

11.2S2030 $8,632,724 12.2% 91.62 CC

12.4S2031 $5,825,802 12.8% 96.65 CC

12.0S2033 $15,610,279 12.8% 94.06 CC

Chester

13.5S2025 $11,300,000 13.2% 102.54 B

11.1S2032 $2,509,600 11.7% 95.21 B

11.2S2033 $5,662,814 11.7% 95.48 B

Digby

13.5S2025 $11,300,000 13.5% 100.17 C

11.3S2030 $10,417,600 12.4% 90.83 C

12.5S2031 $14,665,611 13.1% 95.74 C

12.5S2032 $7,963,435 13.1% 95.45 C

12.5S2033 $9,569,958 13.1% 95.19 C

Next Year's Prime Rate 8%

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Financial Summary Omprakash Pandey Dec. 31 2023

Cash Flow Statement Survey

Andrews Baldwin Chester Digby
Cash flows from operating activities
Net Income (Loss) $20,238 $10,046 $10,745 $7,607
Adjustment for non-cash items:
Depreciation $6,455 $8,293 $5,625 $9,527
Extraordinary gains/losses/writeoffs $0 $0 $0 $0
Changes in current assets and liabilities:
Accounts payable $735 $510 $1,216 $1,273
Inventory ($11,075) $1,341 ($1,967) ($1,389)
Accounts receivable $5 ($928) ($1,780) ($1,055)
Net cash from operations $16,358 $19,262 $13,840 $15,964

Cash flows from investing activities

Plant improvements (net) ($3,520) ($26,642) ($6,500) ($15,800)
Cash flows from financing activities
Dividends paid ($13,331) ($5,966) ($4,506) ($12,582)
Sales of common stock $0 $0 $0 $0
Purchase of common stock ($1,935) $0 ($1,840) $0
Cash from long term debt issued $0 $15,610 $5,663 $9,570
Early retirement of long term debt $0 $0 $0 $0
Retirement of current debt ($5,725) ($15,881) ($10,514) ($22,199)
Cash from current debt borrowing $8,184 $19,643 $12,128 $21,748
Cash from emergency loan $0 $0 $0 $0

Net cash from financing activities ($12,807) $13,406 $931 ($3,463)

Net change in cash position $31 $6,026 $8,271 ($3,299)

Balance Sheet Survey

Andrews Baldwin Chester Digby
Cash $32,442 $31,638 $17,624 $32,723
Accounts Receivable $13,456 $9,749 $9,841 $10,847
Inventory $25,532 $7,381 $16,831 $9,993
Total Current Assets $71,430 $48,768 $44,296 $53,564

Plant and equipment $96,824 $124,400 $84,380 $142,900

Accumulated Depreciation ($44,409) ($47,289) ($35,023) ($51,267)
Total Fixed Assets $52,415 $77,111 $49,357 $91,633

Total Assets $123,844 $125,879 $93,653 $145,197

Accounts Payable $9,516 $5,797 $6,601 $7,198

Current Debt $15,717 $25,523 $18,445 $29,281
Total Current Liabilities $25,233 $31,320 $25,046 $36,479

Long Term Debt $27,209 $41,369 $19,472 $53,917

Total Liabilities $52,443 $72,688 $44,518 $90,396

Common Stock $12,081 $14,378 $9,097 $24,669

Retained Earnings $59,320 $38,813 $40,038 $30,131
Total Equity $71,402 $53,191 $49,136 $54,801

Total Liabilities & Owner's Equity $123,844 $125,879 $93,653 $145,197

Income Statement Survey

Andrews Baldwin Chester Digby
Sales $163,712 $118,613 $119,732 $131,973
Variable Costs (Labor, Material, Carry) $107,771 $72,752 $80,363 $87,390
Contribution Margin $55,941 $45,861 $39,369 $44,583
Depreciation $6,455 $8,293 $5,625 $9,527
SGA (R&D, Promo, Sales, Admin) $12,836 $13,222 $12,318 $12,658
Other (Fees, Writeoffs, TQM, Bonuses $29 $781 $311 $478
EBIT $36,621 $23,565 $21,115 $21,920
Interest (Short term, Long term) $4,850 $7,793 $4,246 $9,978
Taxes $11,120 $5,520 $5,904 $4,180
Profit Sharing $413 $205 $219 $155
Net Profit $20,238 $10,046 $10,745 $7,607

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Production Analysis Omprakash Pandey Dec. 31 2023

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 6,5

Capacity Production

Andrews Baldwin Chester Digby

Units Produced 5,594 4,751 3,416 5,891

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

Apple Core 1,833 41 12/10/2022 2.2 22000 8.4 11.8 $32.00 $11.60 $8.96 35% 50% 5.0 1,200 149%

Agape Nano 922 261 11/9/2023 1.1 24000 11.1 7.2 $40.00 $16.13 $10.29 33% 42% 4.0 728 141%

Abby Elite 773 214 11/14/2023 1.1 26000 13.2 9.2 $42.00 $16.81 $9.80 36% 22% 4.0 714 121%

Alan Thrift 1,373 756 4/13/2021 5.1 20000 5.7 14.5 $26.00 $8.13 $7.90 33% 90% 6.0 1,130 188%

Buddy Thrift 1,723 22 6/27/2024 3.5 14000 6.0 14.2 $20.00 $6.65 $2.82 51% 100% 9.0 1,000 198%

Bat Core 1,877 14 11/30/2023 1.2 16000 8.6 11.6 $22.00 $10.01 $5.64 31% 100% 7.0 1,150 198%

Beetle Nano 700 160 12/22/2023 1.1 18000 10.5 7.9 $31.00 $13.64 $6.24 36% 25% 6.0 750 124%

Bill Elite 605 182 11/5/2023 1.1 20000 12.5 9.7 $35.00 $14.36 $7.09 37% 8% 5.0 800 107%

Cure Nano 1,129 82 11/12/2023 2.2 23000 9.4 9.0 $30.00 $13.98 $9.50 25% 93% 5.0 570 191%

Camp Elite 436 142 12/13/2023 1.9 25000 12.6 9.8 $38.00 $15.87 $7.73 41% 0% 5.0 700 64%

Cent Nano 961 259 12/22/2023 1.0 23000 11.0 7.2 $37.00 $15.79 $8.65 33% 33% 5.0 850 132%

Clack Elite 865 238 12/5/2023 1.0 25000 13.0 9.2 $39.00 $16.39 $8.14 36% 13% 5.0 950 111%

Dune Thrift 1,342 231 12/11/2023 2.8 17000 6.8 13.4 $19.00 $8.40 $4.03 41% 33% 8.0 1,050 132%

Dart Thrift 1,677 277 12/19/2023 2.6 17000 7.0 13.2 $19.00 $8.61 $4.22 37% 57% 8.0 1,250 155%

Dell Core 1,292 143 12/3/2023 1.2 18000 9.4 10.4 $27.00 $11.68 $7.38 30% 93% 6.0 900 191%

Dim Core 1,419 79 11/19/2023 1.2 20000 10.1 10.9 $28.00 $12.39 $7.33 30% 87% 6.0 950 185%

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Thrift Market Segment Analysis Omprakash Pandey Dec. 31 2023

Thrift Statisitcs Accessibility Thrift

Total Industry Unit Demand 5,108

Actual Industry Unit Sales 5,108

Andrews
Segment % of Total Industry 27%

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 6.5 Size 13.7 15%

4. Age Ideal Age = 3.0 10%

Digby

0% 10% 20% 30% 40% 50% 60% 70%

Perceptual Map For Thrift Actual vs Potential Market Share Thrift

20 60%

18
50%
16
Alan
Buddy
14 Dune
Dart 40%

12 Bat
Dim
Dell
30%
Size

10

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

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

Dart 28% 1,406 12/19/2023 7.0 13.2 $19.00 17000 2.56 $1,050 63% $800 62% 30

Dune 23% 1,188 12/11/2023 6.8 13.4 $19.00 17000 2.76 $1,050 63% $1,000 62% 31

Buddy 20% 1,036 6/27/2024 6.0 14.2 $20.00 14000 3.46 $950 52% $1,000 63% 18

Alan 16% 842 4/13/2021 5.7 14.5 $26.00 20000 5.11 $1,200 79% $2,000 74% 13

Bat 10% 514 11/30/2023 8.6 11.6 $22.00 16000 1.17 $950 52% $1,000 63% 6

Dell 1% 72 12/3/2023 9.4 10.4 $27.00 18000 1.21 $1,050 62% $600 62% 0

Dim 1% 48 11/19/2023 10.1 10.9 $28.00 20000 1.25 $1,050 63% $600 62% 0

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Core Market Segment Analysis Omprakash Pandey Dec. 31 2023

Core Statisitcs Accessibility Core

Total Industry Unit Demand 6,685

Actual Industry Unit Sales 6,685

Andrews
Segment % of Total Industry 35.3%

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 8.6 Size 11.6 16%

Digby

0% 20% 40% 60% 80% 1

Perceptual Map For Core Actual vs Potential Market Share Core

20 40%

18

16
Alan
Buddy 30%
14 Dune
Dart
Apple
Bat
12
Dim
Dell
Camp 20%
Size

Bill
10 Cure
Beetle
8

6 10%

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

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

Bat 20% 1,363 11/30/2023 8.6 11.6 $22.00 16000 1.17 $950 52% $1,000 62% 33

Apple 18% 1,231 12/10/2022 8.4 11.8 $32.00 22000 2.24 $1,200 80% $1,000 85% 27

Dim 15% 990 11/19/2023 10.1 10.9 $28.00 20000 1.25 $1,050 63% $600 58% 18

Dell 15% 982 12/3/2023 9.4 10.4 $27.00 18000 1.21 $1,050 62% $600 58% 18

Buddy 10% 687 6/27/2024 6.0 14.2 $20.00 14000 3.46 $950 52% $1,000 62% 9

Alan 8% 531 4/13/2021 5.7 14.5 $26.00 20000 5.11 $1,200 79% $2,000 85% 5

Cure 6% 415 11/12/2023 9.4 9.0 $30.00 23000 2.19 $1,100 71% $400 22% 7

Dart 4% 270 12/19/2023 7.0 13.2 $19.00 17000 2.56 $1,050 63% $800 58% 27

Dune 2% 154 12/11/2023 6.8 13.4 $19.00 17000 2.76 $1,050 63% $1,000 58% 26

Beetle 1% 54 12/22/2023 10.5 7.9 $31.00 18000 1.08 $950 53% $600 62% 0

Bill 0% 8 11/5/2023 12.5 9.7 $35.00 20000 1.12 $950 52% $1,300 62% 0

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Nano Market Segment Analysis Omprakash Pandey Dec. 31 2023

Nano Statisitcs Accessibility Nano

Total Industry Unit Demand 3,653

Actual Industry Unit Sales 3,653

Andrews
Segment % of Total Industry 19.3%

Next Year's Segment Growth Rate 14%

Baldwin
Nano Customer Buying Criteria
Expectations Importance

1. Ideal Position Pfmn 10.5 Size 7.7 35% Chester

2. Price $28.00 - 40.00 27%

3. Age Ideal Age = 1.0 20%

4. Reliability MTBF 18000-24000 18%

Digby

0% 10% 20% 30% 40% 50% 60% 70% 80%

Perceptual Map For Nano Actual vs Potential Market Share Nano

20 50%

18

16 40%

14

Apple 30%
12
Dim
Dell
Camp
Size

Bill
10 Cure Clack
Abby
Beetle 20%
8 Agape
Cent

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 Nano Segment

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

Cent 18% 660 12/22/2023 11.0 7.2 $37.00 23000 1.04 $1,100 70% $1,200 81% 44

Agape 17% 631 11/9/2023 11.1 7.2 $40.00 24000 1.12 $1,200 78% $1,000 82% 42

Beetle 13% 464 12/22/2023 10.5 7.9 $31.00 18000 1.08 $950 53% $600 66% 37

Cure 12% 432 11/12/2023 9.4 9.0 $30.00 23000 2.19 $1,100 71% $400 81% 43

Apple 8% 296 12/10/2022 8.4 11.8 $32.00 22000 2.24 $1,200 80% $1,000 82% 10

Clack 7% 260 12/5/2023 13.0 9.2 $39.00 25000 1.05 $1,100 69% $1,200 81% 10

Dim 7% 240 11/19/2023 10.1 10.9 $28.00 20000 1.25 $1,050 63% $600 28% 20

Bill 6% 236 11/5/2023 12.5 9.7 $35.00 20000 1.12 $950 52% $1,300 66% 12

Dell 5% 183 12/3/2023 9.4 10.4 $27.00 18000 1.21 $1,050 62% $600 28% 15

Abby 4% 161 11/14/2023 13.2 9.2 $42.00 26000 1.09 $1,200 77% $1,000 82% 4

Camp 2% 90 12/13/2023 12.6 9.8 $38.00 25000 1.91 $1,100 72% $400 81% 13

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Elite Market Segment Analysis Omprakash Pandey Dec. 31 2023

Elite Statisitcs Accessibility Elite

Total Industry Unit Demand 3,481

Actual Industry Unit Sales 3,481

Andrews
Segment % of Total Industry 18.4%

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 12.5 Size 9.7 22%

4. Reliability MTBF 20000-26000 20%

Digby

0% 20% 40% 60% 80% 1

Perceptual Map For Elite Actual vs Potential Market Share Elite

20 50%

18

16 40%

14

Apple 30%
12
Dim
Dell
Camp
Size

Bill
10 Cure Clack
Abby
Beetle 20%
8 Agape
Cent

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 Elite Segment

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

Abby 18% 612 11/14/2023 13.2 9.2 $42.00 26000 1.09 $1,200 77% $1,000 87% 39

Clack 17% 605 12/5/2023 13.0 9.2 $39.00 25000 1.05 $1,100 69% $1,200 81% 40

Bill 10% 361 11/5/2023 12.5 9.7 $35.00 20000 1.12 $950 52% $1,300 55% 25

Camp 10% 346 12/13/2023 12.6 9.8 $38.00 25000 1.91 $1,100 72% $400 81% 32

Apple 9% 307 12/10/2022 8.4 11.8 $32.00 22000 2.24 $1,200 80% $1,000 87% 8

Cent 9% 300 12/22/2023 11.0 7.2 $37.00 23000 1.04 $1,100 70% $1,200 81% 11

Agape 8% 291 11/9/2023 11.1 7.2 $40.00 24000 1.12 $1,200 78% $1,000 87% 11

Cure 8% 283 11/12/2023 9.4 9.0 $30.00 23000 2.19 $1,100 71% $400 81% 22

Beetle 5% 182 12/22/2023 10.5 7.9 $31.00 18000 1.08 $950 53% $600 55% 11

Dim 4% 141 11/19/2023 10.1 10.9 $28.00 20000 1.25 $1,050 63% $600 19% 11

Dell 2% 54 12/3/2023 9.4 10.4 $27.00 18000 1.21 $1,050 62% $600 19% 5

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Market Share Report Omprakash Pandey Dec. 31 2023

Units Sold vs Demand Market Share

8,000 60%

7,000
50%

6,000

40%
5,000

4,000 30%

3,000
20%

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 5,108 6,685 3,653 3,481 18,927 Units Demanded 5,108 6,685 3,653 3,481 18,927

% of Market 27.0% 35.3% 19.3% 18.4% 100.0% % of Market 27.0% 35.3% 19.3% 18.4% 100.0%

Apple 18.4% 8.1% 8.8% 9.7% Apple 17.9% 8.1% 8.8% 9.5%

Agape 17.3% 8.4% 4.9% Agape 17.3% 8.4% 4.9%

Abby 4.4% 17.6% 4.1% Abby 4.4% 17.6% 4.1%

Alan 16.5% 7.9% 7.3% Alan 16.3% 7.8% 7.1%

Total 16.5% 26.4% 29.8% 34.8% 25.9% Total 16.3% 25.7% 29.8% 34.8% 25.6%

Buddy 20.3% 10.3% 9.1% Buddy 20.3% 10.2% 9.1%

Bat 10.1% 20.4% 9.9% Bat 11.0% 22.2% 10.8%

Beetle 0.8% 12.7% 5.2% 3.7% Beetle 0.8% 12.7% 5.2% 3.7%

Bill 0.1% 6.5% 10.4% 3.2% Bill 0.1% 6.5% 10.4% 3.2%

Total 30.4% 31.6% 19.2% 15.6% 25.9% Total 31.3% 33.2% 19.2% 15.6% 26.8%

Cure 6.2% 11.8% 8.1% 6.0% Cure 6.1% 11.8% 8.1% 5.9%

Camp 2.5% 9.9% 2.3% Camp 2.5% 9.9% 2.3%

Cent 18.1% 8.6% 5.1% Cent 18.1% 8.6% 5.1%

Clack 7.1% 17.4% 4.6% Clack 7.1% 17.4% 4.6%

Total 6.2% 39.5% 44.1% 17.9% Total 6.1% 39.5% 44.1% 17.9%

Dune 23.3% 2.3% 7.1% Dune 23.0% 2.3% 7.0%

Dart 27.5% 4.0% 8.9% Dart 27.2% 4.0% 8.7%

Dell 1.4% 14.7% 5.0% 1.6% 6.8% Dell 1.4% 14.3% 5.0% 1.6% 6.7%

Dim 0.9% 14.8% 6.6% 4.0% 7.5% Dim 0.9% 14.4% 6.6% 4.0% 7.4%

Total 53.2% 35.9% 11.6% 5.6% 30.3% Total 52.4% 35.0% 11.6% 5.6% 29.8%

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Perceptual Map Omprakash Pandey Dec. 31 2023

20

18

16

Alan
Buddy
14 Dune
Dart

Apple
Bat
12
Dim
Dell
Camp
Size

10 Bill
Cure Clack
Abby

Beetle
8
Agape
Cent

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

Apple 8.4 11.8 12/10/2022 Buddy 6.0 14.2 6/27/2024 Cure 9.4 9.0 11/12/2023

Agape 11.1 7.2 11/9/2023 Bat 8.6 11.6 11/30/2023 Camp 12.6 9.8 12/13/2023

Abby 13.2 9.2 11/14/2023 Beetle 10.5 7.9 12/22/2023 Cent 11.0 7.2 12/22/2023

Alan 5.7 14.5 4/13/2021 Bill 12.5 9.7 11/5/2023 Clack 13.0 9.2 12/5/2023

Digby

Name Pfmn Size Revised

Dune 6.8 13.4 12/11/2023

Dart 7.0 13.2 12/19/2023

Dell 9.4 10.4 12/3/2023

Dim 10.1 10.9 11/19/2023

COMP-XM® INQUIRER Page 10

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HR/TQM Report Omprakash Pandey Dec. 31 2023
Human Resources Summary

Andrews Baldwin Chester Digby

Needed Complement 804 398 498 533

Complement 804 398 498 533

1st Shift Complement 525 260 371 316

2nd Shift Complement 279 138 127 217

Overtime % 0.0% 0.0% 0.0% 0.0%

Turnover Rate 10.0% 6.6% 10.0% 8.2%

New Employees 140 47 115 97

Separated Employees 0 0 0 0

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

Training Hours 0 80 0 40

Productivity Index 100.0% 117.7% 100.0% 109.6%

Recruiting Cost $140 $283 $115 $340

Separation Cost $0 $0 $0 $0

Training Cost $0 $637 $0 $426

Total HR Admin Cost $140 $920 $115 $766

Labor Contract Next Year

Wages $25.53 $25.53 $25.53 $25.53

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 $0 $0 $0 $0

Vendor/JIT $0 $0 $0 $0

Quality Initiative Training $0 $0 $0 $0

Channel Support Systems $0 $0 $0 $0

Concutrent Engineering $0 $0 $0 $0

UNEP Green Programs $0 $0 $0 $0

TQM Budgets Last Year

Benchmarking $0 $0 $0 $0

Quality Function Deployment Effort $0 $0 $0 $0

CCE/6 Sigma Training $0 $0 $0 $0

GEMI TQEM Sustainability Initiatives $0 $0 $0 $0

Total Expenditures $0 $0 $0 $0

Cumulative Impacts

Material Cost Reduction 0.00% 0.00% 0.00% 0.00%

Labor Cost Reduction 0.00% 0.00% 0.00% 0.00%

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

Reduction Admin Costs 0.00% 0.00% 0.00% 0.00%

Demand Increase 0.00% 0.00% 0.00% 0.00%

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Round 0
Annual Report Andrews C59559 Dec. 31 2023

Balance Sheet
ASSETS 2023 2022
DEFINITIONS: Common Size: The common size
column simply represents each item as a percentage of Common Size

total assets for that year. Cash: Your end-of-year cash Cash $32,442 26.2% $32,411
position. Accounts Receivable: Reflects the lag
between delivery and payment of your products. Accounts Receivable $13,456 10.9% $13,461
Inventories: The current value of your inventory across
Inventory $25,532 20.6% $14,457
all products. A zero indicates your company stocked out.
Unmet demand would, of course, fall to your Total Current Assets $71,430 57.7% $60,329
competitors. Plant & Equipment: The current value of
your plant. Accum Deprec: The total accumulated Plant & Equipment $96,824 78.2% $93,304

depreciation from your plant. Accts Payable: What the Accumulated Depreciation ($44,409) -35.9% ($37,954)
company currently owes suppliers for materials and
services. Current Debt: The debt the company is Total Fixed Assets $52,415 42.3% $55,350
obligated to pay during the next year of operations. It
Total assets $123,844 100% $115,678
includes emergency loans used to keep your company
solvent should you run out of cash during the year. Long LIABILITIES & OWNERS' EQUITY
Term Debt: The company's long term debt is in the form
of bonds, and this represents the total value of your Accounts Payable $9,516 7.7% $8,781
bonds. Common Stock: The amount of capital invested Current Debt $15,717 12.7% $5,725
by shareholders in the company. Retained Earnings:
The profits that the company chose to keep instead of Long Term Debt $27,209 22% $34,742
paying to shareholders as dividends.
Total Liabilities $52,442 42.3% $49,248

Common Stock $12,081 9.8% $12,444

Retained Earnings $59,320 47.9% $53,986

Total Equity $71,401 57.7% $66,430

Total Liab. & O. Equity $123,844 100% $115,678

Cash Flow Statement

Cash Flows from Operating Activities: 2023 2022
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. Net income (Loss) $20,238 $21,855
The Cash Flow Statement is an excellent tool for diagnosing emergency loans. When Depreciation $6,455 $6,220
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, Extraordinary gain/losses/writeoffs $0 $0
the report would show the increase in inventory as a huge negative cash flow. Too much
Accounts Payable $735 $2,083
unexpected inventory could outstrip your inflows, exhaust your starting cash and force you
to beg for money to keep your company afloat. Inventory ($11,075) ($3,912)

Accounts Receivable $5 ($2,904)

Cash Flow Summary Andrews Net cash from operations $16,358 $23,342
20k Cash Flows from Investing Activities:

Plant Improvements ($3,520) ($1,820)

Cash Flows from Financing Activities:

10k
Dividends paid ($13,331) ($7,947)

Sales of Common Stock $0 $0

Purchase of Common Stock ($1,935) ($541)

0
Cash from long term debt $0 $0

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

Change in current debt (net) $9,992 ($2,070)

-10k
Net cash from financing activities ($12,807) ($10,558)

Net change in cash position $31 $10,964

Closing cash position $32,442 $32,411

-20k

Operations Investment Finance Chg. Cash

Annual Report Page 1

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Annual Report Andrews C59559 Dec. 31 2023

2023 Income Statement

Product Name Apple Agape Abby Alan Na Na Na Na Total Common Size

Sales $58,666 $36,889 $32,456 $35,702 $0 $0 $0 $0 $163,712 100%

Variable Costs:

Direct Labor $16,342 $9,439 $7,624 $10,844 $0 $0 $0 $0 $44,249 27%

Direct Material $21,941 $14,367 $12,572 $11,578 $0 $0 $0 $0 $60,459 36.9%

Inventory Carry $102 $810 $671 $1,481 $0 $0 $0 $0 $3,064 1.9%

Total Variable $38,386 $24,615 $20,867 $23,903 $0 $0 $0 $0 $107,771 65.8%

Contribution Margin $20,280 $12,274 $11,589 $11,798 $0 $0 $0 $0 $55,941 34.2%

Period Costs:

Depreciation $2,080 $1,068 $1,047 $2,260 $0 $0 $0 $0 $6,455 3.9%

R&D $0 $869 $881 $0 $0 $0 $0 $0 $1,750 1.1%

Promotions $1,200 $1,200 $1,200 $1,200 $0 $0 $0 $0 $4,800 2.9%

Sales $1,000 $1,000 $1,000 $2,000 $0 $0 $0 $0 $5,000 3.1%

Admin $461 $290 $255 $281 $0 $0 $0 $0 $1,286 0.8%

Total Period $4,741 $4,427 $4,383 $5,741 $0 $0 $0 $0 $19,291 11.8%

Net Margin $15,539 $7,847 $7,207 $6,058 $0 $0 $0 $0 $36,650 22.4%

Other $29 0%
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 in inventory. EBIT $36,621 22.4%
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 Short Term Interest $1,493 0.9%
at 1.5% of sales. Promotions: The promotion budget for each product. Sales: The sales force
Long Term Interest $3,357 2.1%
budget for each product. Other: Charges not included in other categories such as Fees, Write
Offs, and TQM. The fees include money paid to investment bankers and brokerage firms to Taxes $11,120 6.8%
issue new stocks or bonds plus consulting fees your instructor might assess. Write-offs include
Profit Sharing $413 0.3%
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 Net Profit $20,238 12.4%
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: Variables Margins
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 40%

interest, taxes, and profit sharing.

30%

20%

10%

0%

Apple Agape Abby Alan NA

NA NA NA

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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 2019 2020 2021 2022 2023

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 2019 2020 2021 2022 2023

ROS History ROA History

15% 20%

12.5%

15%

10%

7.5% 10%

5%

5%

2.5%

0% 0%

2019 2020 2021 2022 2023 2019 2020 2021 2022 2023

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Annual Report Page 2

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Round 0
Annual Report Baldwin C59559 Dec. 31 2023

Balance Sheet
ASSETS 2023 2022
DEFINITIONS: Common Size: The common size
column simply represents each item as a percentage of Common Size

total assets for that year. Cash: Your end-of-year cash Cash $31,638 25.1% $25,612
position. Accounts Receivable: Reflects the lag
between delivery and payment of your products. Accounts Receivable $9,749 7.7% $8,821
Inventories: The current value of your inventory across
Inventory $7,381 5.9% $8,722
all products. A zero indicates your company stocked out.
Unmet demand would, of course, fall to your Total Current Assets $48,768 38.7% $43,155
competitors. Plant & Equipment: The current value of
your plant. Accum Deprec: The total accumulated Plant & Equipment $124,400 98.8% $97,758
depreciation from your plant. Accts Payable: What the Accumulated Depreciation ($47,289) -37.6% ($38,996)
company currently owes suppliers for materials and
services. Current Debt: The debt the company is Total Fixed Assets $77,111 61.3% $58,762
obligated to pay during the next year of operations. It
Total assets $125,879 100% $101,916
includes emergency loans used to keep your company
solvent should you run out of cash during the year. Long LIABILITIES & OWNERS' EQUITY
Term Debt: The company's long term debt is in the form
of bonds, and this represents the total value of your Accounts Payable $5,797 4.6% $5,286
bonds. Common Stock: The amount of capital invested Current Debt $25,523 20.3% $15,881
by shareholders in the company. Retained Earnings:
The profits that the company chose to keep instead of Long Term Debt $41,369 32.9% $31,638
paying to shareholders as dividends.
Total Liabilities $72,689 57.7% $52,805

Common Stock $14,378 11.4% $14,378

Retained Earnings $38,813 30.8% $34,733

Total Equity $53,191 42.3% $49,111

Total Liab. & O. Equity $125,879 100% $101,916

Cash Flow Statement

Cash Flows from Operating Activities: 2023 2022
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. Net income (Loss) $10,046 $10,484
The Cash Flow Statement is an excellent tool for diagnosing emergency loans. When Depreciation $8,293 $6,517
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, Extraordinary gain/losses/writeoffs $0 ($3)
the report would show the increase in inventory as a huge negative cash flow. Too much
Accounts Payable $510 $880
unexpected inventory could outstrip your inflows, exhaust your starting cash and force you
to beg for money to keep your company afloat. Inventory $1,341 $708

Accounts Receivable ($928) ($1,876)

Cash Flow Summary Baldwin Net cash from operations $19,262 $16,710

30k Cash Flows from Investing Activities:

Plant Improvements ($26,642) ($2,800)

20k
Cash Flows from Financing Activities:

Dividends paid ($5,966) ($4,308)

10k
Sales of Common Stock $0 $0

Purchase of Common Stock $0 $0

0
Cash from long term debt $15,610 $0

Retirement of long term debt ($5,880) ($1,651)

-10k
Change in current debt (net) $9,642 ($5,993)

Net cash from financing activities $13,406 ($11,953)

-20k
Net change in cash position $6,026 $1,957

Closing cash position $31,638 $25,612

-30k

Operations Investment Finance Chg. Cash

Annual Report Page 1

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Annual Report Baldwin C59559 Dec. 31 2023

2023 Income Statement

Product Name Buddy Bat Beetle Bill Na Na Na Na Total Common Size

Sales $34,460 $41,286 $21,698 $21,169 $0 $0 $0 $0 $118,613 100%

Variable Costs:

Direct Labor $4,855 $10,563 $4,408 $4,360 $0 $0 $0 $0 $24,186 20.4%

Direct Material $12,052 $18,012 $9,180 $8,437 $0 $0 $0 $0 $47,681 40.2%

Inventory Carry $26 $25 $372 $463 $0 $0 $0 $0 $886 0.7%

Total Variable $16,933 $28,600 $13,960 $13,259 $0 $0 $0 $0 $72,752 61.3%

Contribution Margin $17,527 $12,686 $7,738 $7,909 $0 $0 $0 $0 $45,861 38.7%

Period Costs:

Depreciation $2,800 $2,607 $1,500 $1,387 $0 $0 $0 $0 $8,293 7%

R&D $1,000 $928 $988 $857 $0 $0 $0 $0 $3,772 3.2%

Promotions $950 $950 $950 $950 $0 $0 $0 $0 $3,800 3.2%

Sales $1,000 $1,000 $600 $1,300 $0 $0 $0 $0 $3,900 3.3%

Admin $509 $609 $320 $312 $0 $0 $0 $0 $1,750 1.5%

Total Period $6,259 $6,093 $4,358 $4,806 $0 $0 $0 $0 $21,516 18.1%

Net Margin $11,269 $6,593 $3,380 $3,103 $0 $0 $0 $0 $24,345 20.5%

Other $781 0.7%

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 in inventory. EBIT $23,565 19.9%
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 Short Term Interest $2,705 2.3%
at 1.5% of sales. Promotions: The promotion budget for each product. Sales: The sales force
Long Term Interest $5,088 4.3%
budget for each product. Other: Charges not included in other categories such as Fees, Write
Offs, and TQM. The fees include money paid to investment bankers and brokerage firms to Taxes $5,520 4.7%
issue new stocks or bonds plus consulting fees your instructor might assess. Write-offs include
Profit Sharing $205 0.2%
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 Net Profit $10,046 8.5%
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: Variables Margins
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 60%
interest, taxes, and profit sharing.

50%

40%

30%

20%

10%

0%

Buddy Bat Beetle Bill NA

NA NA NA

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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 2019 2020 2021 2022 2023

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 2019 2020 2021 2022 2023

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 2019 2020 2021 2022 2023

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Round 0
Annual Report Chester C59559 Dec. 31 2023

Balance Sheet

ASSETS 2023 2022

DEFINITIONS: Common Size: The common size
column simply represents each item as a percentage of Common Size

total assets for that year. Cash: Your end-of-year cash Cash $17,624 18.8% $9,353
position. Accounts Receivable: Reflects the lag
between delivery and payment of your products. Accounts Receivable $9,841 10.5% $8,061
Inventories: The current value of your inventory across
Inventory $16,831 18% $14,864
all products. A zero indicates your company stocked out.
Unmet demand would, of course, fall to your Total Current Assets $44,296 47.3% $32,278
competitors. Plant & Equipment: The current value of
your plant. Accum Deprec: The total accumulated Plant & Equipment $84,380 90.1% $77,880
depreciation from your plant. Accts Payable: What the Accumulated Depreciation ($35,023) -37.4% ($29,397)
company currently owes suppliers for materials and
services. Current Debt: The debt the company is Total Fixed Assets $49,357 52.7% $48,483
obligated to pay during the next year of operations. It
Total assets $93,653 100% $80,761
includes emergency loans used to keep your company
solvent should you run out of cash during the year. Long LIABILITIES & OWNERS' EQUITY
Term Debt: The company's long term debt is in the form
of bonds, and this represents the total value of your Accounts Payable $6,601 7% $5,385
bonds. Common Stock: The amount of capital invested Current Debt $18,445 19.7% $10,514
by shareholders in the company. Retained Earnings:
The profits that the company chose to keep instead of Long Term Debt $19,472 20.8% $20,127
paying to shareholders as dividends.
Total Liabilities $44,518 47.5% $36,026

Common Stock $9,097 9.7% $9,488

Retained Earnings $40,038 42.8% $35,248

Total Equity $49,135 52.5% $44,736

Total Liab. & O. Equity $93,653 100% $80,761

Cash Flow Statement

Cash Flows from Operating Activities: 2023 2022
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. Net income (Loss) $10,745 $7,841
The Cash Flow Statement is an excellent tool for diagnosing emergency loans. When Depreciation $5,625 $5,192
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, Extraordinary gain/losses/writeoffs $0 $0
the report would show the increase in inventory as a huge negative cash flow. Too much
Accounts Payable $1,216 ($500)
unexpected inventory could outstrip your inflows, exhaust your starting cash and force you
to beg for money to keep your company afloat. Inventory ($1,967) ($2,824)

Accounts Receivable ($1,780) $470

Cash Flow Summary Chester Net cash from operations $13,840 $10,179

15k Cash Flows from Investing Activities:

Plant Improvements ($6,500) ($12,220)

10k Cash Flows from Financing Activities:

Dividends paid ($4,506) ($3,907)

Sales of Common Stock $0 $0

5k
Purchase of Common Stock ($1,840) ($1,180)

Cash from long term debt $5,663 $2,510

0
Retirement of long term debt ($6,317) $0

Change in current debt (net) $7,930 $519

-5k Net cash from financing activities $931 ($2,058)

Net change in cash position $8,271 ($4,099)

Closing cash position $17,624 $9,353

-10k

Operations Investment Finance Chg. Cash

Annual Report Page 1

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Annual Report Chester C59559 Dec. 31 2023

2023 Income Statement

Product Name Cure Camp Cent Clack Na Na Na Na Total Common Size

Sales $33,882 $16,561 $35,542 $33,746 $0 $0 $0 $0 $119,732 100%

Variable Costs:

Direct Labor $10,464 $3,366 $8,387 $7,136 $0 $0 $0 $0 $29,353 24.5%

Direct Material $14,606 $6,118 $14,568 $13,698 $0 $0 $0 $0 $48,990 40.9%

Inventory Carry $219 $370 $744 $687 $0 $0 $0 $0 $2,020 1.7%

Total Variable $25,289 $9,854 $23,699 $21,521 $0 $0 $0 $0 $80,363 67.1%

Contribution Margin $8,593 $6,708 $11,843 $12,225 $0 $0 $0 $0 $39,369 32.9%

Period Costs:

Depreciation $1,292 $1,213 $1,473 $1,647 $0 $0 $0 $0 $5,625 4.7%

R&D $876 $963 $988 $939 $0 $0 $0 $0 $3,765 3.1%

Promotions $1,100 $1,100 $1,100 $1,100 $0 $0 $0 $0 $4,400 3.7%

Sales $400 $400 $1,200 $1,200 $0 $0 $0 $0 $3,200 2.7%

Admin $270 $132 $283 $269 $0 $0 $0 $0 $953 0.8%

Total Period $3,937 $3,808 $5,044 $5,154 $0 $0 $0 $0 $17,943 15%

Net Margin $4,656 $2,900 $6,799 $7,071 $0 $0 $0 $0 $21,425 17.9%

Other $311 0.3%

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 in inventory. EBIT $21,115 17.6%
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 Short Term Interest $1,808 1.5%
at 1.5% of sales. Promotions: The promotion budget for each product. Sales: The sales force
Long Term Interest $2,438 2%
budget for each product. Other: Charges not included in other categories such as Fees, Write
Offs, and TQM. The fees include money paid to investment bankers and brokerage firms to Taxes $5,904 4.9%
issue new stocks or bonds plus consulting fees your instructor might assess. Write-offs include
Profit Sharing $219 0.2%
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 Net Profit $10,745 9%
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: Variables Margins
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 50%
interest, taxes, and profit sharing.

40%

30%

20%

10%

0%

Cure Camp Cent Clack NA NA

NA NA

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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 2019 2020 2021 2022 2023

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 2019 2020 2021 2022 2023

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 2019 2020 2021 2022 2023

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Annual Report
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Round 0
Annual Report Digby C59559 Dec. 31 2023

Balance Sheet
ASSETS 2023 2022
DEFINITIONS: Common Size: The common size
column simply represents each item as a percentage of Common Size

total assets for that year. Cash: Your end-of-year cash Cash $32,723 22.5% $36,023
position. Accounts Receivable: Reflects the lag
between delivery and payment of your products. Accounts Receivable $10,847 7.5% $9,792
Inventories: The current value of your inventory across
Inventory $9,993 6.9% $8,605
all products. A zero indicates your company stocked out.
Unmet demand would, of course, fall to your Total Current Assets $53,563 36.9% $54,420
competitors. Plant & Equipment: The current value of
your plant. Accum Deprec: The total accumulated Plant & Equipment $142,900 98.4% $127,100
depreciation from your plant. Accts Payable: What the Accumulated Depreciation ($51,267) -35.3% ($41,740)
company currently owes suppliers for materials and
services. Current Debt: The debt the company is Total Fixed Assets $91,633 63.1% $85,360
obligated to pay during the next year of operations. It
Total assets $145,197 100% $139,780
includes emergency loans used to keep your company
solvent should you run out of cash during the year. Long LIABILITIES & OWNERS' EQUITY
Term Debt: The company's long term debt is in the form
of bonds, and this represents the total value of your Accounts Payable $7,198 5% $5,925
bonds. Common Stock: The amount of capital invested Current Debt $29,281 20.2% $22,199
by shareholders in the company. Retained Earnings:
The profits that the company chose to keep instead of Long Term Debt $53,917 37.1% $51,880
paying to shareholders as dividends.
Total Liabilities $90,396 62.3% $80,004

Common Stock $24,669 17% $24,669

Retained Earnings $30,131 20.8% $35,106

Total Equity $54,800 37.7% $59,775

Total Liab. & O. Equity $145,197 100% $139,780

Cash Flow Statement

Cash Flows from Operating Activities: 2023 2022
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. Net income (Loss) $7,607 $10,380
The Cash Flow Statement is an excellent tool for diagnosing emergency loans. When Depreciation $9,527 $8,473
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, Extraordinary gain/losses/writeoffs $0 $0
the report would show the increase in inventory as a huge negative cash flow. Too much
Accounts Payable $1,273 ($695)
unexpected inventory could outstrip your inflows, exhaust your starting cash and force you
to beg for money to keep your company afloat. Inventory ($1,389) ($233)

Accounts Receivable ($1,055) ($551)

Cash Flow Summary Digby Net cash from operations $15,964 $17,375

20k Cash Flows from Investing Activities:

Plant Improvements ($15,800) ($18,563)

Cash Flows from Financing Activities:

10k
Dividends paid ($12,582) ($8,989)

Sales of Common Stock $0 $0

Purchase of Common Stock $0 $0

0
Cash from long term debt $9,570 $7,963

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

Change in current debt (net) $7,083 ($5,267)

-10k
Net cash from financing activities ($3,463) ($6,293)

Net change in cash position ($3,299) ($7,480)

Closing cash position $32,723 $36,023

-20k

Operations Investment Finance Chg. Cash

Annual Report Page 1

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Round 0
Annual Report Digby C59559 Dec. 31 2023

2023 Income Statement

Product Name Dune Dart Dell Dim Na Na Na Na Total Common Size

Sales $25,505 $31,855 $34,881 $39,733 $0 $0 $0 $0 $131,973 100%

Variable Costs:

Direct Labor $5,428 $7,114 $9,522 $10,643 $0 $0 $0 $0 $32,707 24.8%

Direct Material $9,405 $12,547 $14,489 $17,043 $0 $0 $0 $0 $53,484 40.5%

Inventory Carry $306 $389 $320 $184 $0 $0 $0 $0 $1,199 0.9%

Total Variable $15,139 $20,050 $24,330 $27,870 $0 $0 $0 $0 $87,390 66.2%

Contribution Margin $10,366 $11,804 $10,551 $11,863 $0 $0 $0 $0 $44,584 33.8%

Period Costs:

Depreciation $2,660 $3,167 $1,800 $1,900 $0 $0 $0 $0 $9,527 7.2%

R&D $958 $979 $936 $896 $0 $0 $0 $0 $3,768 2.9%

Promotions $1,050 $1,050 $1,050 $1,050 $0 $0 $0 $0 $4,200 3.2%

Sales $1,000 $800 $600 $600 $0 $0 $0 $0 $3,000 2.3%

Admin $327 $408 $447 $509 $0 $0 $0 $0 $1,690 1.3%

Total Period $5,994 $6,403 $4,833 $4,955 $0 $0 $0 $0 $22,185 16.8%

Net Margin $4,372 $5,401 $5,718 $6,907 $0 $0 $0 $0 $22,399 17%

Other $478 0.4%

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 in inventory. EBIT $21,920 16.6%
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 Short Term Interest $3,250 2.5%
at 1.5% of sales. Promotions: The promotion budget for each product. Sales: The sales force
Long Term Interest $6,728 5.1%
budget for each product. Other: Charges not included in other categories such as Fees, Write
Offs, and TQM. The fees include money paid to investment bankers and brokerage firms to Taxes $4,180 3.2%
issue new stocks or bonds plus consulting fees your instructor might assess. Write-offs include
Profit Sharing $155 0.1%
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 Net Profit $7,607 5.8%
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: Variables Margins
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 50%
interest, taxes, and profit sharing.

40%

30%

20%

10%

0%

Dune Dart Dell Dim NA NA

NA NA

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Profit History Market Share History

$12,500 35%

30%
$10,000

25%

$7,500
20%

15%
$5,000

10%

$2,500
5%

$0 0%

2019 2020 2021 2022 2023 2019 2020 2021 2022 2023

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 2019 2020 2021 2022 2023

ROS History ROA History

10% 8%

8%
6%

6%

4%

4%

2%
2%

0% 0%

2019 2020 2021 2022 2023 2019 2020 2021 2022 2023

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