MANAGEMENT SIMULATION Company 4 Period: 1

TOPSIM - General Management ICD July 21 Date: 1.5.2015

No. 2. MARKET RESULTS, INVENTORY VALUES

MARKET RESULTS
COPY I
Company 4 Industry
Market 1 Price (EUR/Unit) 3,050 3,123
Sales (Units) 44,272 391,686
Revenue (mEUR) 135.03 1,223.41
Market Share (%) 11.30 100.00
Customer Satisfaction
107 99
(Index)

Bulk Price (EUR/Unit) 2,500 2,500

Buyer Sales (Units) 2,500 24,200
Revenue (mEUR) 6.25 60.50

Total Sales (Units) 46,772 415,886

Revenue (mEUR) 141.28 1,283.91

INVENTORY
Input Materials/Parts COPY I
Quantity Inventory
(Units) (EUR/Unit) (mEUR)
Initial Inventory 15,000 527 7.91
+ Quantity from Supplier 50,000 450 22.50
- Quantity used in Production 47,520 468 22.23
= Final Inventory 17,480 468 8.18

INVENTORY
Finished Products COPY I
Quantity Inventory
(Units) (EUR/Unit) (mEUR)
Initial Inventory 5,000 2,078 10.39
+ Quantity produced 47,520 2,114 100.44
- Quantity distributed 46,772 2,110 98.70
= Final Inventory 5,748 2,110 12.13

Copyright (c) 2015 by TATA Interactive Systems GmbH

MANAGEMENT SIMULATION Company 4 Period: 1
TOPSIM - General Management ICD July 21 Date: 1.5.2015

No. 3. PRODUCTION LINES, ENVIRONM.

KEY DATA ON PRODUCTION LINES

Acquisition Acquisition Remaining Net Book Other Fixed

Depreciation
Period Value Running Time Value Costs
Production Lines (mEUR) (Periods) (mEUR/Period) (mEUR) (mEUR)
Type A Line No. 2 -7 15.00 1 1.50 1.50 1.00
Type A Line No. 3 -6 20.00 2 2.00 4.00 0.50
Type A Line No. 4 -5 20.00 3 2.00 6.00 0.25
Type A Line No. 5 1 20.00 9 2.00 18.00 0.30
Total 75.00 7.50 29.50 2.05

PRODUCTION LINE CAPACITIES

Environm.
Norm. Cap. Maintenance Rationalization Current Cap.
Index
Production Lines (Units) (mEUR) (Factor) (mEUR) (Factor) (Units)
Type A Line No. 2 9,000 0.9 0.90 0.0 1.00 8,100 90.0
Type A Line No. 3 11,500 0.9 0.90 0.0 1.00 10,350 95.0
Type A Line No. 4 13,500 0.9 0.90 0.0 1.00 12,150 98.0
Type A Line No. 5 14,000 0.9 0.90 0.0 1.00 12,600 100.0
Total/Ø 48,000 3.6 0.0 43,200 95.8

PRODUCTION STAFF: AVAILABILITY AND PRODUCTIVITY

Workforce (No. of Staff) 1,004 Process Optimization Index 1.00

- Percentage New Hires 21.8% * Adaptation 0.96
- Absenteeism (No. of Staff) 58 * Staff Competence Index 1.02
* Motivation Index 1.00
= Available Staff (No. of Staff) 946 = Productivity Index I 0.98

EXPERIENCE AND PRODUCTIVITY

COPY I Cum. Prod. prev. period 40,000 Productivity Index II 1.00

PRODUCTION LINE UTILIZATION RATE

Production Production Capacity Production Staff Utilization in %

(Units) (Factor) (Required) (Factor) (Required) (Req. Cap.) (Req. Pers.)
COPY I 47,520 1.0 47,520 49 973 110.0 102.9
Utilization (%) 110.0 102.9

ENVIRONMENTAL INDEX

Environmental Ratings of Production Lines (Index) 95.75

Cumulative Investment in Environmental Parts (mEUR) 5.00
Improvement of Environmental Ratios (Points) 2.50
Environmental Damage Indicator for the Company (Index) 98.25
Environmental Tax (mEUR) 0.44

Copyright (c) 2015 by TATA Interactive Systems GmbH

MANAGEMENT SIMULATION Company 4 Period: 1
TOPSIM - General Management ICD July 21 Date: 1.5.2015

No. 4. TOTAL STAFF, PRODUCT DEVELOPMENT

STAFF BREAKDOWN BY DEPARTMENT (COST CENTER)

Purchasing Administr. Production R&D Sales Total

Number of People
Initial Workforce 18 202 850 34 100 1,204
+ Hires 7 12 180 31 0 230
- Dismissals 0 0 0 0 16 16
- Attrition 1 4 26 1 4 36
= Final Workforce 24 210 1,004 64 80 1,382

in mEUR
Wages&Salaries (1) 0.74 6.09 31.12 2.94 3.36 44.26
Recruit./Dismiss./Training 0.09 0.15 4.25 0.39 0.16 5.03
Non-Salary Staff Costs 0.37 3.04 15.56 1.47 1.68 22.13
Pension Reserves 0.04 0.30 1.56 0.15 0.17 2.21
Total Staffing Costs 1.24 9.59 52.49 4.95 5.37 73.64

Non-Salary Staff Costs as % of Wages&Salaries 50.0

Training (Production) (mEUR): 2.0
Motivation of Staff (Index) (Index): 100
(1) Without Overtime Costs

PRODUCT DEVELOPMENT
TECHN. ECOLOGY VALUE ANALYSIS
(mEUR) (mEUR) (mEUR)
Period Cum. Index Period Cum. Index Period Cum. Index
COPY I - old 2.9 11.2 104.3 4.0 9.0 106.5 0.0 1.0 100.0

Copyright (c) 2015 by TATA Interactive Systems GmbH

MANAGEMENT SIMULATION Company 4 Period: 1
TOPSIM - General Management ICD July 21 Date: 1.5.2015

No. 5. COST TYPES-, COST CENTER ACCOUNTING

COST TYPE ACCOUNTING (mEUR)
Total Overhead Direct Costs
Material Costs
Materials/Parts 22.23 22.23
Factory Materials 2.19 2.19
Total Staffing Costs
Wages&Salaries (1) 45.31 14.94 30.37
Recruitment/Dismissals/Training 5.04 5.04
Non-Salary Staff Costs 22.13 7.47 14.66
Pension Reserves 2.21 0.75 1.47
Depreciation
Buildings 0.25 0.25
Production Lines 7.50 7.50
Environ. Techn. 0.50 0.50
Other Costs
Other Fixed Costs 4.55 4.55
Maint./Rationalization 4.60 4.60
Process Optimization 0.00 0.00
Environmental Tax 0.44 0.44
Rework/Scrap 3.57 0.00 3.57
Storage Costs 1.50 1.50
Advertising/Mkt Research/CI 8.10 2.60 5.50
Misc. R&D Costs 4.00 0.00 4.00
Transport Costs 1.11 0.00 1.11
Total Costs 135.22 50.12 85.09
(1) Overtime included

COST CENTER ACCOUNTING (mEUR)

Cost Centers
Total Purchasing Production R&D Sales Administration
Total Staffing Costs
Wages&Salaries 14.94 0.74 1.80 2.94 3.36 6.09
Recr./Dis./Training 5.03 0.09 4.25 0.39 0.16 0.15
Non-Salary Staff Costs 7.47 0.37 0.90 1.47 1.68 3.04
Pension Reserves 0.75 0.04 0.09 0.15 0.17 0.30
Depreciation
Buildings 0.25 0.01 0.17 0.01 0.01 0.04
Production Lines 7.50 7.50
Environ. Techn. 0.50 0.50
Other Costs
Misc. fixed Costs 4.55 0.00 4.55 0.00 0.00 0.00
Maint./Rationalization 4.60 3.60 1.00
Process Optimization 0.00 0.00
Environmental Tax 0.44 0.44
Storage Costs 1.50 0.90 0.60
Advert. / Market Research /
2.60 2.60
CI
Misc. R&D Costs 0.00 0.00
Total Costs 50.12 2.15 23.80 4.96 8.58 10.63

Copyright (c) 2015 by TATA Interactive Systems GmbH

MANAGEMENT SIMULATION Company 4 Period: 1
TOPSIM - General Management ICD July 21 Date: 1.5.2015

No. 6. COST ACCOUNTING (UNIT OF OUTP. COST.)

COST ACCOUNTING (mEUR)
COPY I
Materials/Parts 22.23
+ Factory Materials 2.19
= Direct Material Costs 24.42
+ Indirect Material Costs (Cost Center Purchasing) 2.15
= Material Costs 26.57
Direct Production Costs (1) 50.07
+ Production Overhead (Cost Center Production) 23.80
= Total Production Costs 73.87
= Cost of Goods Manufactured 100.44
+/- Increase/Decrease in Finished Goods Inventory -1.74
= Cost of Goods Sold 98.70
+ R&D Direct Costs (Ecology + Value Analysis) 4.00
+ Overhead (Cost Center R&D) 4.96
+ Sales Direct Costs (Advertising + Transport) 6.61
+ Overhead (Cost Center Sales) 8.58
+ Administration Overhead (Cost Center Administration) 10.63
= Total Cost of Sales 133.48

COST ACCOUNTING (EUR/UNIT)

COPY I
Materials/Parts 468
+ Factory Materials 46
= Direct Material Costs 514
+ Indirect Material Costs (Cost Center Purchasing) 45
= Material Costs 559
Direct Production Costs (1) 1,054
+ Production Overhead (Cost Center Production) 501
= Total Production Costs 1,554
= Cost of Goods Manufactured (2) 2,114
Cost of Goods Sold (3) 2,110
+ R&D Direct Costs (Ecology + Value Analysis) 86
+ Overhead (Cost Center R&D) 106
+ Sales Direct Costs (Advertising + Transport) 141
+ Overhead (Cost Center Sales) 183
+ Administration Overhead (Cost Center Administration) 227
= Total Cost of Sales (4) 2,854

(1) Wages&Salaries + Non-Salary Staff Costs + Pension Reserves + Rework/Scrap

(2) The Cost of Goods Manufactured are set in proportion to the quantity produced.
(3) Cost of Goods Manufactured + Increase/Decrease in Finished Goods Inventory, devided by number of units
sold
(4) The Cost of Sales are set in proportion to the quantity sold.

Copyright (c) 2015 by TATA Interactive Systems GmbH

MANAGEMENT SIMULATION Company 4 Period: 1
TOPSIM - General Management ICD July 21 Date: 1.5.2015

No. 7. CONTRIBUTION MARGINS

CONTRIBUTION MARGINS (mEUR)

COPY I
Bulk
Market 1 Bids Market 2 Total C I
Buyer
Sales Revenue 135.03 6.25 141.28
- Direct Material Costs 23.03 1.30 24.33
- Direct Prod. Costs 46.10 2.60 48.70
- Transport Costs 1.11 0.00 1.11
= Contribution Margin I 64.79 2.35 67.14
- Fixed Material Costs 1.99 0.11 2.11
- Fixed Production Costs 22.30 1.26 23.56
= Contribution Margin II 40.50 0.97 41.47
- Advertising Costs 5.50 0.00 5.50
= Contribution Margin III 35.00 0.97 35.97
- Development Costs 3.79 0.21 4.00
= Contribution Margin IV 31.21 0.76 31.97
- Research Costs 4.96
- Sales Costs 8.58
- Administration Costs 10.63
= Contribution Margin V 7.80

CONTRIBUTION MARGINS (EUR/UNIT)

COPY I
Bulk
Market 1 Bids Market 2 Ø
Buyer
Price 3,050 2,500 3,021
- Direct Material Costs 520 520 520
- Direct Prod. Costs 1,041 1,041 1,041
- Transport Costs 25 0 24
= Contribution Margin I 1,464 939 1,435
- Fixed Material Costs 45 45 45
- Fixed Production Costs 504 504 504
= Contribution Margin II 915 390 887
- Advertising Costs 124 0 118
= Contribution Margin III 791 390 769
- Development Costs 86 86 86
= Contribution Margin IV 705 304 684
- Research Costs 106
- Sales Costs 183
- Administration Costs 227
= Contribution Margin V 167

Copyright (c) 2015 by TATA Interactive Systems GmbH

MANAGEMENT SIMULATION Company 4 Period: 1
TOPSIM - General Management ICD July 21 Date: 1.5.2015

No. 8. P&L AND BALANCE SHEET

PROFIT AND LOSS STATEMENT

Cost of Sales Accounting Period

(mEUR)
Sales Revenue 141.28
- Cost of Goods Sold 98.70
- Sales Costs 15.19
- R&D-Costs 8.96
- Administration Costs 10.63
± Other Expenses/Income 1.00
= Operating Income 6.80

(
NET INCOME
mEUR)
+ Investment Income 0.00
- Interest Expenses 3.59
= Income from Ordinary Business Operations 3.21
Extraordinary Income 0.00
- Extraordinary Expenses 0.00
= Extraordinary Income/Loss 0.00
- Income Tax 1.44
= Net Income/Loss for Period 1.77

(
APPROPRIATION OF NET INCOME
mEUR)
Income/Loss carried forward from previous period 5.77
- Dividends paid current period 2.60
= Remaining Income/Loss carried forward 3.17
+ Net Income/Loss for Period 1.77
= Income/Loss carried forward 4.94
* = Maximum of Payable Dividends in the next period in the case of an income carried forward

BALANCE SHEET (mEUR)

Assets Period Prev. Per. Liabilities Period Prev. Per.

Current Assets 48.66 44.28 Liabilities 44.01 27.00

Cash 0.10 0.18 Accounts Payable to Banks
Securities 0.00 0.00 Overdraft Loans 2.01 0.00
Accounts Receivable 28.26 25.80 Short-term Loans < 1 Period 21.00 27.00
Inventories Long-term Loans > 5 Periods 21.00 0.00
Finished Goods 12.13 10.39
Input Materials 8.18 7.91 Pension Reserves 16.07 13.86

Fixed Assets 41.35 27.35 Equity 29.94 30.77

Property, Plant and Equipment Share Capital 15.00 15.00
Capital Reserves 2.50 2.50
Machinery 33.85 19.60 Retained Earnings 7.50 7.50
Land, Buildings, Equipment 7.50 7.75 Income/Loss carried forward 3.17 2.00
Net Income/Loss for Period 1.77 3.77

Balance Sheet Total 90.01 71.63 Balance Sheet Total 90.01 71.63

RATING
Period Prev. Per. Period Prev. Per.
Rating 85 94 Interest Rate Adjustment 0.99 0.41

Copyright (c) 2015 by TATA Interactive Systems GmbH

MANAGEMENT SIMULATION Company 4 Period: 1
TOPSIM – General Management ICD July 21 Date: 1.5.2015

No. 9. FINANCIAL REPORT AND CASH-FLOW

Plan for next
Current Period
Period
(mEUR)
Initial Cash Balance 0.18

CASH IN
Cash In from Sales, current period 113.02
+ Cash In from Sales, previous period 25.80
+ Sale of Securities 0.00
+ Investment Income 0.00
+ Extraordinary Income/Share Capital Increase 0.00
+ Disinvestment Production Lines 0.25
+ Short-term Loans and Long-term Loans 42.00
+ Overdraft Loans 2.01

= Total Cash In 183.08

CASH OUT
Input Material Expenses 24.69
+ Subcontracting 0.00
+ Personnel Costs (- Pension Reserves) 72.47
+ Other Expenses 27.86
+ Short-term Loans & Overdraft Loans repaid 27.00
+ Interest paid on Loans 3.59
+ Purchase of Production Lines 20.00
+ Purchase of Securities 0.00
+ Purchase of Environmental Parts 3.50
+ Income Tax 1.44
+ Dividends paid 2.60
+ Extraordinary Expenses 0.00

= Total Cash Out 183.16

Final Cash Balance 0.10

CASH FLOW STATEMENT

(mEUR)
Net Income/Net Loss for the period 1.77
Depreciation on Fixed Assets 9.50
Increase in Pension Reserves 2.21
Traditional Cash-Flow (CF) 13.48
Changes in Current Assets
Increase (-) / Decrease (+) Inventories of Input Materials -0.27
Increase (-) / Decrease (+) Inventories of Finished Goods -1.74
Increase (-) / Decrease (+) Accounts Receivable -2.46
A. Operating Cash-Flow 9.01
Investments in Fixed Assets -23.50
B. Cash-Flow from Investing Activities -23.50
Capital Increase 0.00
Payment Dividends -2.60
Increase (-) / Decrease (+) of Securities 0.00
Increase (+) / Decrease (-) of Liabilities to Banks 17.01
C. Cash-Flow from Financing Activities 14.41
D. Change in Cash Position (A + B + C) -0.08
Free Cash-Flow (A + B) -14.49

Copyright (c) 2015 by TATA Interactive Systems GmbH

MANAGEMENT SIMULATION Company 4 Period: 1
TOPSIM - General Management ICD July 21 Date: 1.5.2015

No. 12. MARKET RESEARCH REPORT

Co. Price Advertising Sales Revenue Product Indices

EUR mEUR % Units % mEUR % Techn. Ecology
COPY I Market 1 1 3,000 7.50 11.6 60,837 15.5 182.5 14.9 103.1 105.8
2 3,150 7.00 10.8 39,200 10.0 123.5 10.1 102.4 104.4
3 3,350 7.50 11.6 35,169 9.0 117.8 9.6 104.1 105.3
4 3,050 5.50 8.5 44,272 11.3 135.0 11.0 104.3 106.5
5 3,059 6.10 9.4 42,632 10.9 130.4 10.7 102.4 104.3
6 3,100 6.50 10.1 45,568 11.6 141.3 11.5 103.5 103.5
7 3,500 7.50 11.6 27,787 7.1 97.3 7.9 102.8 105.0
8 2,900 8.00 12.4 63,000 16.1 182.7 14.9 103.1 105.0
9 3,400 9.00 13.9 33,221 8.5 113.0 9.2 104.5 107.3
Ø/T 3,123 64.60 100.0 391,686 100.0 1,223.4 100.0 103.4 105.2

Other Co. Prod. Staff COPY I Production Lines R&D Expenses Sales
O/R/N Type A Type B Type C (mEUR) (No. of Staff)
1 1,354 O 3 0 2 5.6 135
2 816 O 4 0 0 4.2 110
3 979 O 3 1 0 6.0 115
4 1,004 O 4 0 0 6.9 80
5 1,041 O 4 1 0 4.1 100
6 925 O 4 0 0 4.3 130
7 987 O 4 0 0 4.8 125
8 1,202 O 3 0 1 5.1 110
9 857 O 4 0 0 7.7 100

Copyright (c) 2015 by TATA Interactive Systems GmbH

MANAGEMENT SIMULATION Company 4 Period: 1
TOPSIM - General Management ICD July 21 Date: 1.5.2015

No. 13. BUSINESS REPORT ON THE INDUSTRY

PROFIT AND LOSS STATEMENT (mEUR) Co. 1 Co. 2 Co. 3 Co. 4 Co. 5

Sales Revenue 187.51 125.98 121.57 141.28 142.91

- Cost of Goods Sold 132.95 84.85 77.52 98.70 103.21
- Sales Costs 20.35 18.06 20.10 15.19 16.24
- R&D-Costs 6.73 4.99 7.55 8.96 4.79
- Administration Costs 11.57 9.64 9.47 10.63 10.11
- Other Expenses/Income 1.00 0.00 1.00 1.00 0.00
= Operating Income 14.92 8.44 5.93 6.80 8.56
Financial Result -6.76 -1.24 -5.62 -3.59 -4.40
= Income from Ordinary Business Operations 8.16 7.20 0.31 3.21 4.16
Extraordinary Income/Loss 0.00 0.00 0.00 0.00 0.00
- Income Tax 3.67 3.24 0.14 1.44 1.87
= Net Income/Loss for Period 4.49 3.96 0.17 1.77 2.29

BALANCE SHEET (mEUR) Co. 1 Co. 2 Co. 3 Co. 4 Co. 5

Assets
Current Assets 52.74 40.86 70.28 48.66 56.64
Cash 0.10 0.10 1.84 0.10 0.10
Securities 0.00 0.00 0.00 0.00 0.00
Accounts Receivable 37.50 25.20 24.31 28.26 28.58
Finished Goods 4.58 10.13 36.64 12.13 17.30
Input Materials 10.56 5.43 7.48 8.18 10.66
Fixed Assets 78.45 22.00 44.14 41.35 44.05
Machinery 70.95 14.50 36.64 33.85 36.55
Land, Buildings, Equipment 7.50 7.50 7.50 7.50 7.50
Balance Sheet Total 131.19 62.86 114.42 90.01 100.69
Liabilities
Accounts Payable to Banks 81.81 14.97 70.00 44.01 54.13
Overdraft Loans 1.81 0.97 0.00 2.01 2.13
Short-term Loans < 1 Period 40.00 7.00 35.00 21.00 26.00
Long-term Loans > 5 Periods 40.00 7.00 35.00 21.00 26.00
Pension Reserves 16.72 15.76 16.08 16.07 16.10
Equity 32.66 32.13 28.34 29.94 30.46
Share Capital 15.00 15.00 15.00 15.00 15.00
Capital Reserves 2.50 2.50 2.50 2.50 2.50
Retained Earnings 7.50 7.50 7.50 7.50 7.50
Income/Loss carried forward 3.17 3.17 3.17 3.17 3.17
Net Income/Loss for Period 4.49 3.96 0.17 1.77 2.29
Balance Sheet Total 131.19 62.86 114.42 90.01 100.69

COMPANIES' KEY FIGURES Co. 1 Co. 2 Co. 3 Co. 4 Co. 5

Return on Sales (%) 8.0 6.7 4.9 4.8 6.0

Return on Equity (%) 14.6 12.9 0.5 5.7 7.4
Dividends paid (mEUR) 2.6 2.6 2.6 2.6 2.6
Share Price (EUR/Share) 127.1 126.8 78.2 92.7 95.9
Value of Company (mEUR) 63.6 63.4 39.1 46.3 47.9
Corporate Image (Index) 104.3 102.6 104.7 104.8 101.6
Rating (Index) 86 105 72 85 81
Customer Satisfaction (Index) 110 98 89 107 104
Shareholder Earnings (mEUR) 10.3 10.1 -14.2 -7.0 -5.4
Shareholder Earnings (% since P0) 18.0 17.7 -24.9 -12.3 -9.4

Copyright (c) 2015 by TATA Interactive Systems GmbH

MANAGEMENT SIMULATION Company 4 Period: 1
TOPSIM - General Management ICD July 21 Date: 1.5.2015

No. 13. BUSINESS REPORT ON THE INDUSTRY

PROFIT AND LOSS STATEMENT (mEUR) Co. 6 Co. 7 Co. 8 Co. 9

Sales Revenue 151.76 109.75 182.70 120.45

- Cost of Goods Sold 109.42 68.81 131.38 79.05
- Sales Costs 18.40 20.37 18.70 21.22
- R&D-Costs 5.52 5.86 6.21 9.81
- Administration Costs 10.36 9.50 11.34 9.68
- Other Expenses/Income 1.00 1.00 1.00 0.00
= Operating Income 7.06 4.22 14.08 0.70
Financial Result -2.06 -5.09 -3.47 -2.11
= Income from Ordinary Business Operations 5.00 -0.87 10.60 -1.41
Extraordinary Income/Loss 0.00 0.00 0.00 0.00
- Income Tax 2.25 0.00 4.77 0.00
= Net Income/Loss for Period 2.75 -0.87 5.83 -1.41

BALANCE SHEET (mEUR) Co. 6 Co. 7 Co. 8 Co. 9

Assets
Current Assets 33.49 67.35 43.63 46.61
Cash 0.30 0.11 0.10 0.10
Securities 0.00 0.00 0.00 0.00
Accounts Receivable 30.35 21.95 36.54 24.09
Finished Goods 0.00 35.87 0.00 19.16
Input Materials 2.84 9.41 6.99 3.26
Fixed Assets 39.46 40.00 49.10 22.45
Machinery 31.96 32.50 41.60 14.95
Land, Buildings, Equipment 7.50 7.50 7.50 7.50
Balance Sheet Total 72.95 107.35 92.73 69.06
Liabilities
Accounts Payable to Banks 26.00 64.00 42.30 26.42
Overdraft Loans 0.00 0.00 2.30 0.42
Short-term Loans < 1 Period 13.00 32.00 20.00 13.00
Long-term Loans > 5 Periods 13.00 32.00 20.00 13.00
Pension Reserves 16.03 16.06 16.43 15.88
Equity 30.92 27.30 34.00 26.76
Share Capital 15.00 15.00 15.00 15.00
Capital Reserves 2.50 2.50 2.50 2.50
Retained Earnings 7.50 7.50 7.50 7.50
Income/Loss carried forward 3.17 3.17 3.17 3.17
Net Income/Loss for Period 2.75 -0.87 5.83 -1.41
Balance Sheet Total 72.95 107.35 92.73 69.06

COMPANIES' KEY FIGURES Co. 6 Co. 7 Co. 8 Co. 9

Return on Sales (%) 4.7 3.8 7.7 0.6

Return on Equity (%) 8.9 -2.8 19.0 -4.6
Dividends paid (mEUR) 2.6 2.6 2.6 2.6
Share Price (EUR/Share) 111.7 66.7 149.3 76.2
Value of Company (mEUR) 55.9 33.4 74.6 38.1
Corporate Image (Index) 103.3 102.4 103.2 107.6
Rating (Index) 95 69 96 79
Customer Satisfaction (Index) 102 82 114 87
Shareholder Earnings (mEUR) 2.6 -19.9 21.3 -15.2
Shareholder Earnings (% since P0) 4.5 -35.0 37.5 -26.7

Copyright (c) 2015 by TATA Interactive Systems GmbH

MANAGEMENT SIMULATION Company 4 Period: 1
TOPSIM - General Management ICD July 21 Date: 1.5.2015

No. 17. DECISION DATA REPORT Company 4

Period 1 Period 2
Price COPY I Market 1 (EUR/Units) 3,050
Advertising COPY I Market 1 (mEUR) 5.50
Sales Market 1 (Number of People) 80
Market Res. Report (Y/N) Y

Bulk Buyer (Units) 2,500

Bid Price (EUR/Units)
Expenses for Corporate Identity (mEUR) 2.5

Product Development

COPY I-old Techn. (Number of People) 64

Ecology (mEUR) 4.00
Value Analysis (mEUR) 0.00

COPY I-new Techn. (Number of People) 0

Ecology (mEUR) 0.00
Value Analysis (mEUR) 0.00

New Launch (Y/N) N

Purchas. Materials/Parts COPY I (Units) 50,000

Production Production Volume COPY I (Units) 48,000

Production Lines Investment (No.) 1

Type A Disinvestment (Number) 1
Maintenance (mEUR) 0.9
Rationalization (mEUR) 0.0

Production Lines Investment (No.) 0

Type B Disinvestment (Number)
Maintenance (mEUR) 0.0
Rationalization (mEUR) 0.0

Production Lines Investment (No.) 0

Type C Disinvestment (Number)
Maintenance (mEUR) 0.0
Rationalization (mEUR) 0.0

Process Optimization (mEUR) 0.0

Training Production Staff (mEUR) 2.0
Investment in Environmental
(mEUR) 3.5
Parts
Production Staff (Recruit./Dismis.) 180
Non-Salary Staff Costs (%) 50

Finance Short-term Loans (mEUR) 21.0

Long-term Loans (mEUR) 21.0
Dividends (mEUR) 2.6
Purchase of Securities (mEUR) 0.0

Copyright (c) 2015 by TATA Interactive Systems GmbH