Round: 5 Dec. 31, 2024: Selected Financial Statistics

Round: 5
Dec. 31, C109250

2024
Andrews Baldwin Chester
Aaditya Agarwal Shivam Agarwal Abhishek Kapoor
Tanmoy Bhunia Abhay Agrawal Shivangi Kumari
Sanika Gaikwad Naveen Gokavalasa Karthikeyan M
Shalini Gupta Priyansh Miri Mukul Mukul
Anup Kumar Mahakud Divyesh Mistry Akil Pulavwala
Pratishtha Patel Aparnaa Ramanathan Arosis Sahoo
Digby Erie Ferris

Arun Chaurasi Rakesh Godara Ayushman Dubey
Ganesh Mahidhar Kas Adarsh Goutam Rishabh Jain
Nabajyoti Mali Siddhi Kasliwal Aditya Kale
Utsav Mistry Shreyansh Rajgarhia Shriram Kelkar
Shreshtha Mukherjee Nikhil Rastogi Nishchay Nath
Rajkumar Singh Ayush Rawat Kishan Soren
Selected Financial Statistics

Andrews Baldwin Chester Digby Erie Ferris
ROS -1.8% 3.4% -9.9% 8.3% 3.4% 11.0%
Asset Turnover 1.04 0.89 0.82 1.08 0.98 1.09
ROA -1.9% 3.0% -8.1% 9.0% 3.3% 12.0%
Leverage 2.4 2.2 2.3 2.7 1.7 1.5
ROE -4.4% 6.7% -18.6% 24.0% 5.8% 17.4%
Emergency Loan $0 $0 $21,368,742 $0 $0 $0
Sales $166,023,396 $113,812,106 $120,936,536 $198,809,952 $221,067,535 $218,385,492
EBIT $6,092,846 $14,334,050 ($7,935,719) $39,573,809 $22,109,815 $43,693,443
Profits ($2,958,845) $3,838,849 ($11,927,017) $16,424,885 $7,507,883 $24,049,427
Cumulative Profit ($21,170,854) ($7,535,625) ($25,751,596) ($10,124,457) $7,568,741 $29,418,552
SG&A / Sales 15.5% 16.3% 19.4% 13.0% 13.9% 13.9%
Contrib. Margin % 36.1% 45.7% 33.1% 47.5% 37.1% 46.7%
CAPSTONE ® COURIER Page 1

Round: 5
Stock & Bonds C109250 Dec. 31, 2024
Stock Market Summary
MarketCap
Company Close Change Shares Book Value EPS Dividend Yield P/E
($M)
Andrews $7.02 $4.48 4,579,517 $32 $14.54 ($0.65) $0.00 0.0% -10.9
Baldwin $21.28 $8.94 3,052,596 $65 $18.75 $1.26 $0.00 0.0% 16.9
Chester $1.00 ($7.80) 4,780,548 $5 $13.39 ($2.49) $0.00 0.0% -0.4
Digby $30.20 $29.20 3,118,747 $94 $21.91 $5.27 $0.00 0.0% 5.7
Erie $30.13 $9.35 4,976,551 $150 $26.14 $1.51 $0.00 0.0% 20.0
Ferris $49.68 $18.58 4,629,447 $230 $29.93 $5.19 $0.50 1.0% 9.6
Bond Market Summary

Company Series# Face Yield Close$ S&P Company Series# Face Yield Close$ S&P
Andrews Digby
14.0S2025 $20,850,000 14.1% 99.48 CC 14.0S2025 $20,850,000 14.1% 99.13 C
11.3S2030 $4,300,000 12.9% 87.38 CC 11.3S2030 $18,994,000 13.1% 86.00 C
11.5S2032 $22,262,000 13.4% 85.90 CC 12.9S2032 $33,091,000 14.2% 90.58 C
13.1S2033 $20,335,000 14.1% 92.74 CC Erie
Baldwin 14.0S2025 $20,850,000 13.9% 100.97 BB
14.0S2025 $20,850,000 14.0% 99.74 CCC 11.3S2030 $3,000,000 12.1% 93.59 BB
11.3S2030 $4,200,000 12.8% 88.43 CCC 11.7S2031 $1,500,000 12.4% 94.68 BB
12.4S2031 $1,000,000 13.5% 91.93 CCC 11.6S2032 $5,000,000 12.4% 93.74 BB
13.4S2033 $16,000,000 14.0% 95.60 CCC 12.3S2033 $10,000,000 12.7% 96.91 BB
Chester 12.4S2034 $25,000,000 12.7% 97.28 BB
14.0S2025 $11,948,973 14.0% 99.65 CC Ferris
11.3S2030 $6,000,000 12.8% 88.08 CC 12.5S2031 $125,128 12.1% 103.22 AA
12.1S2031 $10,000,000 13.4% 90.26 CC
11.4S2033 $18,000,000 13.4% 85.37 CC
13.0S2034 $9,000,000 14.0% 92.81 CC
Next Year's Prime Rate9.50%

Round: 5
Financial Summary C109250 Dec. 31, 2024
Cash Flow Statement Survey Andrews Baldwin Chester Digby Erie Ferris
CashFlows from operating activities
Net Income(Loss) ($2,959) $3,839 ($11,927) $16,425 $7,508 $24,049
Adjustment for non-cash items:
Depreciation $13,080 $11,153 $10,754 $13,979 $14,240 $13,598
Extraordinary gains/losses/writeoffs $0 $0 ($1,972) $0 $0 ($625)
Changes in current assets and liablilities
Accounts payable $1,568 $1,894 ($275) $3,750 $4,053 $3,798
Inventory ($9,595) $1,811 ($6,191) ($7,169) ($17,750) $4,187
Accounts Receivable ($1,349) ($3,337) $2,478 ($7,629) ($3,265) ($3,341)
Net cash from operations $744 $15,361 ($7,134) $19,355 $4,787 $41,667
Cash flows from investing activities

Plant improvements(net) ($8,400) ($4,600) ($22,280) ($11,200) ($25,800) ($31,646)
Cash flows from financing activities
Dividends paid $0 $0 $0 $0 $0 ($2,315)
Sales of common stock $1,939 $0 $7,012 $0 $17,240 $23,996
Purchase of common stock $0 ($1,900) $0 ($164) $0 $0
Cash from long term debt issued $0 $0 $9,000 $0 $25,000 $0
Early retirement of long term debt $0 $0 $0 $0 $0 ($36,000)
Retirement of current debt ($13,900) ($26,960) ($9,000) ($47,900) ($28,900) ($46,800)
Cash from current debt borrowing $16,000 $21,000 $0 $33,000 $18,000 $50,200
Cash from emergency loan $0 $0 $21,369 $0 $0 $0
Net cash from financing activities $4,039 ($7,860) $28,381 ($15,064) $31,340 ($10,919)
Net change in cash position ($3,617) $2,901 ($1,033) ($6,909) $10,327 ($898)
Balance Sheet Survey Andrews Baldwin Chester Digby Erie Ferris
Cash $23,833 $2,901 $0 $12,650 $28,533 $17,374
Accounts Receivable $13,646 $15,591 $12,591 $32,681 $27,255 $35,899
Inventory $17,977 $11,683 $27,898 $13,429 $39,328 $8,907
Total Current Assets $55,456 $30,175 $40,489 $58,759 $95,116 $62,180
Plant and equipment $196,200 $167,300 $161,316 $220,880 $213,600 $217,470

Accumulated Depreciation ($92,000) ($69,973) ($55,043) ($96,341) ($82,793) ($78,591)
Total Fixed Assets $104,200 $97,327 $106,273 $124,539 $130,807 $138,879
Total Assets $159,656 $127,501 $146,762 $183,298 $225,923 $201,059
Accounts Payable $9,326 $7,223 $6,421 $9,043 $12,493 $12,172

Current Debt $16,000 $21,000 $21,369 $33,000 $18,000 $50,200
Long Term Debt $67,747 $42,050 $54,949 $72,935 $65,350 $125
Total Liabilities $93,073 $70,273 $82,738 $114,978 $95,843 $62,497
Common Stock $62,360 $39,852 $64,843 $53,159 $97,118 $88,894

Retained Earnings $4,223 $17,376 ($819) $15,162 $32,962 $49,668
Total Equity $66,583 $57,229 $64,023 $68,320 $130,080 $138,562
Total Liabilities & Owners Equity $159,656 $127,501 $146,762 $183,298 $225,923 $201,059
Income Statement Survey Andrews Baldwin Chester Digby Erie Ferris

Sales $166,023 $113,812 $120,937 $198,810 $221,068 $218,385
Variable Costs(Labor,Material,Carry) $106,028 $61,797 $80,855 $104,466 $138,963 $116,322
Depreciation $13,080 $11,153 $10,754 $13,979 $14,240 $13,598
SGA(R&D,Promo,Sales,Admin) $25,725 $18,499 $23,434 $25,789 $30,743 $30,357
Other(Fees,Writeoffs,TQM,Bonuses) $15,097 $8,029 $13,829 $15,002 $15,012 $14,415
EBIT $6,093 $14,334 ($7,936) $39,574 $22,110 $43,693
Interest(Short term,Long term) $10,645 $8,308 $10,414 $13,789 $10,324 $5,939
Taxes ($1,593) $2,109 ($6,422) $9,025 $4,125 $13,214
Profit Sharing $0 $78 $0 $335 $153 $491
Net Profit ($2,959) $3,839 ($11,927) $16,425 $7,508 $24,049

Round: 5
Production Analysis C109250 Dec. 31, 2024
2nd
Shift Auto
Unit & mation Capacity
Primary Units Inven Revision Age Pfmn Size Material Labor Contr. Over- Next Next Plant
Name Segment Sold tory Date Dec.31 MTBF Coord Coord Price
Cost
Cost Marg. time Round Round Utiliz.
Able Trad 1,366 419 3/2/2024 1.8 17000 7.2 12.5 $24.00 $8.04 $6.69 35% 0% 5.0 2,000 79%
Acre Low 2,970 0 1/23/2024 5.3 14000 5.2 14.8 $14.75 $5.77 $2.73 41% 87% 9.0 1,800 186%
Adam Trad 876 0 3/14/2024 2.5 19000 8.5 11.5 $26.00 $9.35 $5.58 37% 0% 6.0 900 77%
Aft Pfmn 743 198 3/2/2024 1.8 27000 13.0 13.5 $32.79 $12.79 $10.49 26% 58% 3.0 600 157%
Agape Size 459 86 2/21/2024 1.9 21000 6.5 7.0 $32.90 $11.19 $8.92 37% 0% 3.0 600 91%
Axel High 715 230 2/28/2024 1.4 25000 13.4 6.6 $38.00 $14.29 $8.37 37% 0% 3.5 1,000 89%
Baker Trad 1,214 267 4/21/2024 1.9 14000 7.4 12.6 $22.99 $7.93 $5.22 30% 0% 7.0 1,500 58%
Bead Low 2,997 0 6/25/2024 5.1 12000 3.9 16.0 $15.35 $4.78 $1.61 59% 100% 10.0 1,650 193%
Buddy Size 501 369 3/20/2024 2.3 17000 7.4 5.8 $32.49 $11.81 $6.47 39% 29% 6.5 700 124%
Beep High 630 36 7/2/2024 1.2 22000 13.3 6.8 $37.49 $14.60 $6.52 43% 0% 6.0 600 97%
Cake Trad 1,213 0 9/11/2024 1.4 14000 9.1 10.9 $25.50 $8.54 $8.03 34% 0% 6.0 1,400 50%
Cedar Low 40 0 5/25/2015 9.6 14000 3.0 17.0 $17.25 $4.32 $6.82 34% 100% 6.2 20 198%
Cid Trad 562 213 12/22/2024 1.8 22000 13.7 6.3 $27.45 $13.87 $5.73 20% 0% 6.0 850 47%
Coat Pfmn 907 283 7/26/2024 1.4 27000 14.5 12.4 $32.45 $13.83 $5.77 37% 33% 6.5 1,000 132%
Cure Size 748 294 9/14/2024 1.4 20000 7.6 5.5 $32.45 $11.95 $8.21 36% 5% 5.0 1,000 104%
Coke High 322 332 8/2/2024 1.7 22000 13.5 6.5 $37.45 $13.73 $9.17 33% 0% 5.0 700 73%
Cize Size 251 225 6/9/2024 0.6 20000 7.7 5.4 $32.45 $12.01 $8.27 30% 73% 7.0 500 95%
Daze Trad 1,152 36 1/16/2024 2.3 14000 7.8 12.2 $27.00 $7.54 $3.11 60% 0% 8.0 1,500 79%
Dell Low 3,154 0 2/24/2023 5.7 12000 4.7 15.0 $16.00 $5.00 $1.59 56% 62% 9.7 1,600 161%
Dixie Trad 1,037 448 7/10/2024 1.8 14000 8.8 11.2 $27.00 $8.22 $4.20 52% 67% 7.6 900 165%
Dot Pfmn 948 42 6/23/2024 1.4 27000 14.4 12.5 $32.49 $13.60 $7.90 34% 67% 4.6 600 165%
Dune Size 903 186 6/16/2024 1.4 20000 7.5 5.6 $32.49 $11.73 $8.83 35% 83% 4.0 600 182%
Dope High 777 131 6/30/2024 1.3 23000 13.4 6.6 $37.50 $13.76 $6.78 44% 1% 4.5 850 100%
Debt 0 0 3/11/2025 0.0 0 0.0 0.0 $0.00 $0.00 $0.00 0% 0% 2.0 400 0%
D_Sonu 0 0 2/16/2025 0.0 0 0.0 0.0 $0.00 $0.00 $0.00 0% 0% 2.0 400 0%
Eat Trad 1,727 12 5/8/2025 2.6 14000 7.2 12.8 $21.50 $7.14 $4.60 38% 17% 8.5 1,000 116%
Ebb Low 1,378 2,087 9/3/2024 5.0 12000 4.7 15.3 $22.50 $4.90 $1.33 70% 100% 10.0 2,000 198%
Echo Trad 1,521 0 1/10/2025 2.6 17000 8.1 11.9 $22.50 $8.55 $4.54 36% 76% 7.5 750 174%
Edge Pfmn 570 390 12/24/2024 1.3 27000 14.0 12.9 $32.49 $13.36 $8.90 28% 62% 4.0 600 160%
Egg Size 781 179 7/1/2024 1.4 21000 7.3 5.9 $32.49 $11.84 $10.60 30% 94% 3.0 500 192%
E_Duo High 528 352 10/6/2024 1.2 25000 12.7 7.5 $37.49 $13.76 $9.35 33% 22% 3.0 550 121%
E_tres Pfmn 746 46 6/22/2024 0.9 27000 14.2 12.7 $32.49 $13.48 $10.66 25% 100% 3.0 650 198%
E_SHM High 820 218 6/12/2024 0.9 25000 13.2 6.8 $37.49 $14.17 $11.92 28% 94% 3.0 600 192%
Fast Low 1,894 0 2/18/2024 2.7 12001 4.8 15.2 $15.85 $4.96 $2.32 48% 86% 10.0 910 182%
Feat Low 2,637 0 8/31/2024 5.0 12001 4.8 15.2 $15.49 $4.96 $1.31 64% 100% 10.0 1,415 195%
Fist High 535 121 12/22/2024 1.1 24000 13.5 6.5 $37.49 $14.08 $8.44 40% 0% 3.5 600 90%
Foam Pfmn 824 84 7/27/2024 1.4 27000 14.5 12.4 $32.49 $13.65 $7.79 33% 94% 6.5 530 189%
Fume Size 934 238 8/11/2024 1.4 19000 7.6 5.4 $32.49 $11.57 $6.53 43% 100% 6.7 600 195%
Farzi High 931 9 4/16/2024 1.4 24000 13.2 6.8 $37.49 $13.87 $10.83 33% 42% 3.5 600 138%
FOMO Trad 1,464 0 3/8/2025 2.4 14050 7.7 12.3 $24.20 $7.48 $2.16 56% 41% 9.2 850 138%
Fogg 0 0 3/8/2025 0.0 0 0.0 0.0 $0.00 $0.00 $0.00 0% 0% 6.0 450 0%

Traditional Segment Analysis C109250 Round: 5
Dec. 31, 2024
Traditional Statistics
Total Industry Unit Demand 11,592
Actual Industry Unit Sales |11,592
Segment % of Total Industry |27.8%
Next Year's Segment Growth Rate |7.9%

Traditional Customer Buying Criteria
Expectations Importance
1. Age Ideal Age = 2.0 47%
2. Price $17.50 - 27.50 23%
3. Ideal Position Pfmn 8.5 Size 11.5 21%
4. Reliability MTBF 14000-19000 9%
Top Products in Traditional Segment

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

ccess-
Cust
Name Share Seg Date Out Coord Coord Price MTBF Dec.31 Budget n
ess Budget ibility
Survey
Echo 13% 1,521 1/10/2025 YES 8.1 11.9 $22.50 17000 2.63 $1,700 91% $0 73% 51
Eat 13% 1,474 5/8/2025 7.2 12.8 $21.50 14000 2.61 $1,400 100% $2,000 73% 41
FOMO 13% 1,462 3/8/2025 YES 7.7 12.3 $24.20 14050 2.41 $1,400 100% $1,900 91% 54
Able 11% 1,279 3/2/2024 7.2 12.5 $24.00 17000 1.76 $1,500 100% $2,000 75% 51
Cake 10% 1,213 9/11/2024 YES 9.1 10.9 $25.50 14000 1.39 $1,400 100% $2,300 76% 40
Daze 10% 1,152 1/16/2024 7.8 12.2 $27.00 14000 2.28 $1,400 100% $1,500 55% 40
Baker 10% 1,151 4/21/2024 7.4 12.6 $22.99 14000 1.92 $2,000 100% $2,000 65% 44
Dixie 9% 1,037 7/10/2024 8.8 11.2 $27.00 14000 1.78 $1,500 100% $0 55% 42
Adam 8% 876 3/14/2024 YES 8.5 11.5 $26.00 19000 2.53 $2,000 98% $0 75% 51
Cid 3% 402 12/22/2024 13.7 6.3 $27.45 22000 1.83 $1,700 100% $0 76% 0
Fast 0% 23 2/18/2024 YES 4.8 15.2 $15.85 12001 2.68 $1,400 99% $2,200 91% 0
Acre 0% 3 1/23/2024 YES 5.2 14.8 $14.75 14000 5.27 $1,500 100% $2,000 75% 0

Low End Segment Analysis C109250 Round: 5
Dec. 31, 2024
Low End Statistics


Low End Customer Buying Criteria
1. Price $12.50 - 22.50 53%
Top Products in Low End Segment

ware- Sales A

ccess-
Cust
ess Budget ibility
Survey
Dell 20% 3,154 2/24/2023 YES 4.7 15.0 $16.00 12000 5.72 $1,400 100% $2,400 75% 52
Bead 19% 2,997 6/25/2024 YES 3.9 16.0 $15.35 12000 5.06 $1,650 100% $2,000 74% 50
Acre 19% 2,968 1/23/2024 YES 5.2 14.8 $14.75 14000 5.27 $1,500 100% $2,000 76% 52
Feat 17% 2,637 8/31/2024 YES 4.8 15.2 $15.49 12001 4.96 $1,400 100% $1,000 91% 53
Fast 12% 1,871 2/18/2024 YES 4.8 15.2 $15.85 12001 2.68 $1,400 99% $2,200 91% 38
Ebb 9% 1,378 9/3/2024 4.7 15.3 $22.50 12000 4.96 $1,000 88% $1,400 78% 13
Eat 2% 253 5/8/2025 7.2 12.8 $21.50 14000 2.61 $1,400 100% $2,000 78% 3
Able 1% 87 3/2/2024 7.2 12.5 $24.00 17000 1.76 $1,500 100% $2,000 76% 1
Baker 0% 64 4/21/2024 7.4 12.6 $22.99 14000 1.92 $2,000 100% $2,000 74% 1
Cedar 0% 40 5/25/2015 YES 3.0 17.0 $17.25 14000 9.60 $0 21% $0 18% 8
FOMO 0% 2 3/8/2025 YES 7.7 12.3 $24.20 14050 2.41 $1,400 100% $1,900 91% 0

High End Segment Analysis C109250 Round: 5
Dec. 31, 2024
High End Statistics


High End Customer Buying Criteria
4. Price $27.50 - 37.50 9%
Top Products in High End Segment

ware- Sales A

ccess-
Cust
ess Budget ibility
Survey
Farzi 17% 931 4/16/2024 13.2 6.8 $37.49 24000 1.38 $1,510 97% $1,600 85% 64
E_SHM 15% 820 6/12/2024 13.2 6.8 $37.49 25000 0.88 $2,000 62% $0 70% 55
Dope 14% 777 6/30/2024 13.4 6.6 $37.50 23000 1.32 $1,400 100% $2,000 60% 54
Axel 13% 715 2/28/2024 13.4 6.6 $38.00 25000 1.42 $2,000 86% $3,000 65% 53
Beep 12% 630 7/2/2024 13.3 6.8 $37.49 22000 1.25 $2,000 100% $2,000 61% 43
Fist 10% 535 12/22/2024 13.5 6.5 $37.49 24000 1.13 $1,400 98% $1,600 85% 71
E_Duo 10% 528 10/6/2024 12.7 7.5 $37.49 25000 1.22 $1,200 92% $2,000 70% 55
Coke 6% 322 8/2/2024 13.5 6.5 $37.45 22000 1.66 $1,400 100% $2,000 66% 42
Cid 3% 160 12/22/2024 13.7 6.3 $27.45 22000 1.83 $1,700 100% $0 66% 44

Performance Segment Analysis C109250 Round: 5
Dec. 31, 2024
Performance Statistics

Performance Customer Buying Criteria
3. Price $22.50 - 32.50 19%
Top Products in Performance Segment

ware- Sales A

ccess-
Cust
ess Budget ibility
Survey
Dot 20% 948 6/23/2024 14.4 12.5 $32.49 27000 1.41 $1,500 95% $2,000 51% 61
Coat 19% 907 7/26/2024 14.5 12.4 $32.45 27000 1.40 $1,700 100% $1,900 56% 59
Foam 17% 824 7/27/2024 14.5 12.4 $32.49 27000 1.44 $1,400 100% $2,000 30% 54
E_tres 16% 746 6/22/2024 14.2 12.7 $32.49 27000 0.89 $2,000 62% $0 62% 49
Aft 16% 743 3/2/2024 13.0 13.5 $32.79 27000 1.76 $1,500 90% $3,000 55% 41
Edge 12% 570 12/24/2024 14.0 12.9 $32.49 27000 1.30 $1,000 67% $2,300 62% 54

Size Segment Analysis C109250 Round: 5
Dec. 31, 2024
Size Statistics

Size Customer Buying Criteria
4. Price $22.50 - 32.50 9%
Top Products in Size Segment

ware- Sales A

ccess-
Cust
ess Budget ibility
Survey
Fume 20% 934 8/11/2024 7.6 5.4 $32.49 19000 1.39 $1,400 99% $2,750 70% 75
Dune 20% 903 6/16/2024 7.5 5.6 $32.49 20000 1.36 $1,500 98% $2,000 53% 72
Egg 17% 781 7/1/2024 7.3 5.9 $32.49 21000 1.37 $1,700 85% $1,800 48% 65
Cure 16% 748 9/14/2024 7.6 5.5 $32.45 20000 1.35 $1,670 100% $2,050 66% 72
Buddy 11% 501 3/20/2024 7.4 5.8 $32.49 17000 2.33 $2,000 100% $2,000 55% 41
Agape 10% 459 2/21/2024 6.5 7.0 $32.90 21000 1.87 $3,000 88% $2,000 39% 25
Cize 5% 251 6/9/2024 7.7 5.4 $32.45 20000 0.55 $1,500 61% $450 66% 43

Round: 5
Market Share C109250 Dec. 31, 2024
Actual Market Share in Units Potential Market Share in Units

Trad Low High Pfmn Size Total Trad Low High Pfmn Size Total
Industry Unit Sales 11,592 15,451 5,418 4,738 4,577 41,776 Units Demanded 11,592 15,451 5,418 4,738 4,577 41,776
% of Market 27.8% 37.0% 13.0% 11.3% 11.0% 100.0% % of Market 27.8% 37.0% 13.0% 11.3% 11.0% 100.0%
Able 11.0% 0.6% 3.3% Able 10.1% 0.2% 2.9%

Acre 19.2% 7.1% Acre 18.7% 6.9%
Adam 7.6% 2.1% Adam 11.0% 3.0%
Aft 15.7% 1.8% Aft 15.7% 1.8%
Agape 10.0% 1.1% Agape 10.4% 1.1%
Axel 13.2% 1.7% Axel 13.0% 1.7%
Total 18.6% 19.8% 13.2% 15.7% 10.0% 17.1% Total 21.1% 18.9% 13.0% 15.7% 10.4% 17.5%
Baker 9.9% 0.4% 2.9% Baker 9.1% 0.2% 2.6%

Bead 19.4% 7.2% Bead 18.8% 7.0%
Buddy 10.9% 1.2% Buddy 10.9% 1.2%
Beep 11.6% 1.5% Beep 11.5% 1.5%
Total 9.9% 19.8% 11.6% 10.9% 12.8% Total 9.1% 19.0% 11.5% 10.9% 12.3%
Cake 10.5% 2.9% Cake 10.1% 2.8%

Cedar 0.3% Cedar 4.8% 1.8%
Cid 3.5% 2.9% 1.4% Cid 3.3% 2.9% 1.3%
Coat 19.1% 2.2% Coat 19.1% 2.2%
Cure 16.3% 1.8% Cure 16.3% 1.8%
Coke 5.9% 0.8% Coke 5.8% 0.8%
Cize 5.5% 0.6% Cize 5.5% 0.6%
Total 13.9% 0.3% 8.9% 19.1% 21.8% 9.7% Total 13.4% 4.8% 8.8% 19.1% 21.7% 11.2%
Daze 9.9% 2.8% Daze 9.2% 2.5%

Dell 20.4% 7.5% Dell 18.6% 6.9%
Dixie 8.9% 2.5% Dixie 8.2% 2.3%
Dot 20.0% 2.3% Dot 20.0% 2.3%
Dune 19.7% 2.2% Dune 19.6% 2.1%
Dope 14.3% 1.9% Dope 14.1% 1.8%
Total 18.9% 20.4% 14.3% 20.0% 19.7% 19.1% Total 17.4% 18.6% 14.1% 20.0% 19.6% 18.0%
Eat 12.7% 1.6% 4.1% Eat 11.9% 0.7% 3.6%

Ebb 8.9% 3.3% Ebb 4.4% 1.6%
Echo 13.1% 3.6% Echo 13.4% 3.7%
Edge 12.0% 1.4% Edge 12.0% 1.4%
Egg 17.1% 1.9% Egg 17.0% 1.9%
E_Duo 9.8% 1.3% E_Duo 9.6% 1.3%
E_tres 15.7% 1.8% E_tres 15.7% 1.8%
E_SHM 15.1% 2.0% E_SHM 14.9% 1.9%
Total 25.8% 10.6% 24.9% 27.8% 17.1% 19.3% Total 25.2% 5.1% 24.6% 27.8% 17.0% 17.1%
Fast 0.2% 12.1% 4.5% Fast 0.2% 13.5% 5.0%

Feat 17.1% 6.3% Feat 20.0% 7.4%
Fist 9.9% 1.3% Fist 9.8% 1.3%
Foam 17.4% 2.0% Foam 17.4% 2.0%
Fume 20.4% 2.2% Fume 20.3% 2.2%
Farzi 17.2% 2.2% Farzi 18.3% 2.4%
FOMO 12.6% 3.5% FOMO 13.5% 3.7%
Total 12.8% 29.2% 27.1% 17.4% 20.4% 22.1% Total 13.7% 33.5% 28.1% 17.4% 20.3% 24.0%

Round: 5
Perceptual Map C109250 Dec. 31, 2024
Andrews Baldwin Chester

Name Pfmn Size Revised Name Pfmn Size Revised Name Pfmn Size Revised
Able 7.2 12.5 3/2/2024 Baker 7.4 12.6 4/21/2024 Cake 9.1 10.9 9/11/2024
Acre 5.2 14.8 1/23/2024 Bead 3.9 16.0 6/25/2024 Cedar 3.0 17.0 5/25/2015
Adam 8.5 11.5 3/14/2024 Buddy 7.4 5.8 3/20/2024 Cid 13.7 6.3 12/22/2024
Aft 13.0 13.5 3/2/2024 Beep 13.3 6.8 7/2/2024 Coat 14.5 12.4 7/26/2024
Agape 6.5 7.0 2/21/2024 Cure 7.6 5.5 9/14/2024
Axel 13.4 6.6 2/28/2024 Coke 13.5 6.5 8/2/2024
Cize 7.7 5.4 6/9/2024
Digby Erie Ferris

Name Pfmn Size Revised Name Pfmn Size Revised Name Pfmn Size Revised
Daze 7.8 12.2 1/16/2024 Eat 7.2 12.8 5/8/2025 Fast 4.8 15.2 2/18/2024
Dell 4.7 15.0 2/24/2023 Ebb 4.7 15.3 9/3/2024 Feat 4.8 15.2 8/31/2024
Dixie 8.8 11.2 7/10/2024 Echo 8.1 11.9 1/10/2025 Fist 13.5 6.5 12/22/2024
Dot 14.4 12.5 6/23/2024 Edge 14.0 12.9 12/24/2024 Foam 14.5 12.4 7/27/2024
Dune 7.5 5.6 6/16/2024 Egg 7.3 5.9 7/1/2024 Fume 7.6 5.4 8/11/2024
Dope 13.4 6.6 6/30/2024 E_Duo 12.7 7.5 10/6/2024 Farzi 13.2 6.8 4/16/2024
E_tres 14.2 12.7 6/22/2024 FOMO 7.7 12.3 3/8/2025
E_SHM 13.2 6.8 6/12/2024

Round: 5
HR/TQM Report C109250 Dec. 31, 2024
HUMAN RESOURCES SUMMARY
Needed Complement 766 321 558 608 952 605
Complement 766 304 558 609 952 599
1st Shift Complement 653 263 495 428 571 388
2nd Shift Complement 113 41 63 181 381 211
Overtime Percent 0.0% 6.3% 0.0% 0.0% 0.0% 1.6%
Turnover Rate 8.3% 8.1% 8.5% 6.1% 6.6% 6.7%
New Employees 116 43 47 272 224 40
Separated Employees 0 0 75 0 0 46
Recruiting Spend $1,000 $3,000 $2,500 $5,000 $4,000 $5,000
Training Hours 40 60 35 80 80 80
Productivity Index 106.8% 108.7% 107.9% 115.3% 112.7% 117.6%
Recruiting Cost $232 $171 $166 $1,632 $1,118 $242
Separation Cost $0 $0 $375 $0 $0 $231
Training Cost $613 $365 $391 $974 $1,523 $958
Total HR Admin Cost $845 $535 $931 $2,607 $2,641 $1,431
Labor Contract Next Year
Wages $26.81 $26.81 $26.81 $26.81 $26.81 $26.81
Benefits 2,500 2,500 2,500 2,500 2,500 2,500
Profit Sharing 2.0% 2.0% 2.0% 2.0% 2.0% 2.0%
Annual Raise 5.0% 5.0% 5.0% 5.0% 5.0% 5.0%
Starting Negotiation Position
Wages
Benefits
Profit Sharing
Annual Raise
Ceiling Negotiation Position
Wages
Benefits
Profit Sharing
Annual Raise
Adjusted Labor Demands
Wages
Benefits
Profit Sharing
Annual Raise
Strike Days
TQM SUMMARY
Process Mgt Budgets Last Year
CPI Systems $1,500 $1,500 $1,500 $1,500 $1,400 $1,600
VendorJIT $1,500 $1,000 $1,500 $1,500 $1,400 $1,500
Quality Initiative Training $1,500 $0 $1,500 $1,500 $1,400 $1,500
Channel Support Systems $1,500 $0 $1,500 $1,500 $1,400 $1,500
Concurrent Engineering $1,500 $2,000 $1,500 $1,500 $300 $1,500
UNEP Green Programs $1,500 $500 $1,500 $1,500 $1,400 $1,500
TQM Budgets Last Year

Benchmarking $1,500 $0 $1,500 $1,500 $1,400 $0
Quality Function Deployment Effort $1,500 $1,500 $1,500 $1,500 $1,400 $1,200
CCE/6 Sigma Training $1,500 $1,000 $1,500 $1,500 $1,400 $1,600
GEMI TQEM Sustainability Initiatives $1,500 $500 $1,500 $1,500 $1,400 $1,400
Total Expenditures $15,000 $8,000 $15,000 $15,000 $12,900 $13,300
Cumulative Impacts
Material Cost Reduction 11.35% 3.34% 10.22% 11.35% 11.25% 11.42%
Labor Cost Reduction 13.57% 1.23% 10.52% 13.57% 13.47% 13.66%
Reduction R&D Cycle Time 40.01% 39.79% 40.01% 40.01% 36.58% 40.01%
Reduction Admin Costs 60.02% 1.59% 52.50% 60.02% 54.68% 56.02%
Demand Increase 14.04% 0.41% 9.46% 14.04% 13.95% 14.04%

Round: 5
Ethics Report C109250 Dec. 31, 2024
ETHICS SUMMARY
Other (Fees, Writeoffs, etc.) The actual dollar impact. Example, $120 means Other increased by $120.
Demand Factor The % of normal. 98% means demand fell 2%.
Material Cost Impact The % of normal. 104% means matieral costs rose 4%.
Admin Cost Impact The % of normal. 103% means admin costs rose 3%.
Productivity Impact The % of normal. 104% means productivity increased by 4%.
Awareness Impact The % of normal. 105% means normal awareness was multiplied by 1.05.
Accessibility Impact The % of normal. 98% means normal accessiblity was multiplied by 0.98.
Normal means the value that would have been produced if the problem had not been presented.
No Impact Andrews Baldwin Chester Digby Erie Ferris

Linked Out
Other (Fees, Writeoffs, etc.) $0 $0 $0 $0 $0 $0 $0
Demand Factor 100% 97% 97% 97% 98% 98% 98%
Material Cost Impact 100% 100% 100% 100% 100% 100% 100%
Admin Cost Impact 100% 100% 100% 100% 100% 100% 100%
Productivity Impact 100% 100% 100% 100% 100% 100% 100%
Awareness Impact 100% 100% 100% 100% 100% 100% 100%
Accessibility Impact 100% 100% 100% 100% 100% 100% 100%
Total
Other (Fees, Writeoffs, etc.) $0 $0 $0 $0 $0 $0 $0
Demand Factor 100% 97% 97% 97% 98% 98% 98%
Material Cost Impact 100% 100% 100% 100% 100% 100% 100%
Admin Cost Impact 100% 100% 100% 100% 100% 100% 100%
Productivity Impact 100% 100% 100% 100% 100% 100% 100%
Awareness Impact 100% 100% 100% 100% 100% 100% 100%
Accessibility Impact 100% 100% 100% 100% 100% 100% 100%

Annual Report
Round: 5
Annual Report Ferris C109250
Dec. 31, 2024
Balance Sheet
DEFINITIONS: Common Size: The common size column
simply represents each item as a percentage of total ASSETS 2024 2023
assets for that year. Cash: Your end-of-year cash Common
position. Accounts Receivable: Reflects the lag between
Size
delivery and payment of your products. Inventories: The Cash $17,374 8.6% $18,272
current value of your inventory across all products. A zero
Account Receivable $35,899 17.9% $32,558
indicates your company stocked out. Unmet demand
would, of course, fall to your competitors. Plant & Inventory $8,907 4.4% $13,094
Equipment: The current value of your plant. Accum Total Current Assets $62,180 30.9% $63,924
Deprec: The total accumulated depreciation from your
plant. Accts Payable: What the company currently owes
Plant & Equipment $217,470 108.0% $185,824
suppliers for materials and services. Current Debt: The
debt the company is obligated to pay during the next year Accumulated Depreciation ($78,591) -39.1% ($64,993)
of operations. It includes emergency loans used to keep Total Fixed Assets $138,879 69.1% $120,831
your company solvent should you run out of cash during Total Assets $201,059 100.0% $184,755
the year. Long Term Debt: The companys long term debt
is in the form of bonds, and this represents the total value LIABILITIES & OWNERS
of your bonds. Common Stock: The amount of capital
EQUITY
invested by shareholders in the company. Retained
Earnings: The profits that the company chose to keep Accounts Payable $12,172 6.1% $8,373
instead of paying to shareholders as dividends.
Current Debt $50,200 25.0% $46,800
Long Term Debt $125 0.1% $36,750
Total Liabilities $62,497 31.1% $91,923
Common Stock $88,894 44.2% $64,898

Retained Earnings $49,668 24.7% $27,934
Total Equity $138,562 68.9% $92,832
Total Liab. & O. Equity $201,059 100.0% $184,755
Cash Flow Statement

The Cash Flow Statement examines what happened in the Cash Account Cash Flows from Operating Activities 2024 2023
during the year. Cash injections appear as positive numbers and cash Net Income(Loss) $24,049 $6,295
withdrawals as negative numbers. The Cash Flow Statement is an excellent Depreciation $13,598 $12,388
tool for diagnosing emergency loans. When negative cash flows exceed Extraordinary gains/losses/writeoffs ($625) ($165)
positives, you are forced to seek emergency funding. For example, if sales Accounts Payable $3,798 ($2,677)
are bad and you find yourself carrying an abundance of excess inventory,
Inventory $4,187 $14,418
the report would show the increase in inventory as a huge negative cash
Accounts Receivable ($3,341) ($2,054)
flow. Too much unexpected inventory could outstrip your inflows, exhaust
your starting cash and force you to beg for money to keep your company Net cash from operation $41,667 $28,205
afloat. Cash Flows from Investing Activities
Plant Improvements ($31,646) ($18,155)
Cash Flows from Financing Activities
Dividends paid ($2,315) ($1,543)
Sales of common stock $23,996 $14,332
Purchase of common stock $0 $0
Cash from long term debt $0 $0
Retirement of long term debt ($36,000) ($13,900)
Change in current debt(net) $3,400 $8,600
Net cash from financing activities ($10,919) $7,489
Net change in cash position ($898) $17,539
Closing cash position $17,374 $18,272
Annual Report Page 14

Round: 5
Annual Report Ferris C109250
Dec. 31, 2024
2024 Income Statement
2024 Common
(Product Name) Fast Feat Fist Foam Fume Farzi FOMO Fogg
Total
Size
Sales $30,019 $40,848 $20,064 $26,781 $30,356 $34,895 $35,423 $0 $218,385 100.0%
Variable Costs:
Direct Labor $4,974 $3,445 $4,602 $6,420 $6,102 $10,121 $3,884 $0 $39,549 18.1%
Direct Material $10,743 $11,375 $7,115 $11,188 $10,625 $13,114 $11,544 $0 $75,704 34.7%
Inventory Carry $0 $0 $317 $215 $511 $26 $0 $0 $1,069 0.5%
Total Variable $15,717 $14,819 $12,034 $17,824 $17,238 $23,261 $15,428 $0 $116,322 53.3%
Contribution Margin $14,302 $26,028 $8,030 $8,957 $13,118 $11,633 $19,995 $0 $102,064 46.7%
Period Costs:
Depreciation $2,791 $4,339 $800 $1,131 $1,312 $800 $2,425 $0 $13,598 6.2%
SG&A: R&D $134 $676 $991 $579 $619 $295 $1,000 $1,000 $5,294 2.4%
Promotions $1,400 $1,400 $1,400 $1,400 $1,400 $1,510 $1,400 $0 $9,910 4.5%
Sales $2,200 $1,000 $1,600 $2,000 $2,750 $1,600 $1,900 $0 $13,050 6.0%
Admin $289 $393 $193 $258 $292 $336 $341 $0 $2,103 1.0%
Total Period $6,814 $7,809 $4,985 $5,367 $6,374 $4,541 $7,066 $1,000 $43,955 20.1%
Net Margin $7,488 $18,220 $3,046 $3,590 $6,744 $7,092 $12,928 ($1,000) $58,108 26.6%
Definitions: Sales: Unit Sales times list price. Direct Labor: Labor costs incurred to produce the product Other $14,415 6.6%
that was sold. Inventory Carry Cost: the cost unsold goods in inventory. Depreciation: Calculated on EBIT $43,693 20.0%
straight-line. 15-year depreciation of plant value. R&D Costs: R&D department expenditures for each Short Term Interest $5,924 2.7%
product. Admin: Administration overhead is estimated at 1.5% of sales. Promotions: The promotion budget Long Term Interest $16 0.0%
for each product. Sales: The sales force budget for each product. Other: Chargs not included in other Taxes $13,214 6.1%
categories such as Fees, Write offs, and TQM. The fees include money paid to investment bankers and Profit Sharing $491 0.2%
brokerage firms to issue new stocks or bonds plus consulting fees your instructor might assess. Write-offs Net Profit $24,049 11.0%
include the loss you might experience when you sell capacity or liquidate inventory as the result of
eliminating a production line. If the amount appears as a negative amount, then you actually made money
on the liquidation of capacity or inventory. EBIT: Earnings Before Interest and Taxes. Short Term Interest:
Interest expense based on last years current debt, including short term debt, long term notes that have
become due, and emergency loans, Long Term Interest: Interest paid on outstanding bonds. Taxes:
Income tax based upon a 35% tax rate. Profit Sharing: Profits shared with employees under the labor
contract. Net Profit: EBIT minus interest, taxes, and profit sharing.
Annual Report Page 15

Round: 5 Dec. 31, 2024: Selected Financial Statistics

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Round: 5 Dec. 31, 2024: Selected Financial Statistics

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Round: 5

Dec. 31, C109250

Digby Erie Ferris

Selected Financial Statistics

CAPSTONE ® COURIER Page 1

Bond Market Summary

Next Year's Prime Rate9.50%

Cash flows from investing activities

Plant and equipment $196,200 $167,300 $161,316 $220,880 $213,600 $217,470

Total Assets $159,656 $127,501 $146,762 $183,298 $225,923 $201,059

Accounts Payable $9,326 $7,223 $6,421 $9,043 $12,493 $12,172

Common Stock $62,360 $39,852 $64,843 $53,159 $97,118 $88,894

Income Statement Survey Andrews Baldwin Chester Digby Erie Ferris

CAPSTONE ® COURIER Page 3

CAPSTONE ® COURIER Page 4

Next Year's Segment Growth Rate |7.9%

Top Products in Traditional Segment

CAPSTONE ® COURIER Page 5

Low End Statistics

Next Year's Segment Growth Rate |12.7%

Top Products in Low End Segment

CAPSTONE ® COURIER Page 6

High End Statistics

Next Year's Segment Growth Rate |20.4%

Top Products in High End Segment

CAPSTONE ® COURIER Page 7

Next Year's Segment Growth Rate |16.1%

Top Products in Performance Segment

CAPSTONE ® COURIER Page 8

Next Year's Segment Growth Rate |17.1%

Top Products in Size Segment

CAPSTONE ® COURIER Page 9

Actual Market Share in Units Potential Market Share in Units

Able 11.0% 0.6% 3.3% Able 10.1% 0.2% 2.9%

Baker 9.9% 0.4% 2.9% Baker 9.1% 0.2% 2.6%

Cake 10.5% 2.9% Cake 10.1% 2.8%

Daze 9.9% 2.8% Daze 9.2% 2.5%

Eat 12.7% 1.6% 4.1% Eat 11.9% 0.7% 3.6%

Fast 0.2% 12.1% 4.5% Fast 0.2% 13.5% 5.0%

CAPSTONE ® COURIER Page 10

Andrews Baldwin Chester

Digby Erie Ferris

CAPSTONE ® COURIER Page 11

TQM Budgets Last Year

CAPSTONE ® COURIER Page 12

No Impact Andrews Baldwin Chester Digby Erie Ferris

CAPSTONE ® COURIER Page 13

Common Stock $88,894 44.2% $64,898

Cash Flow Statement

Annual Report Page 14

Annual Report Page 15

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