Courier 4

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Round: 4

Dec. 31, C121172


2024
Andrews Baldwin Chester
Sanchit Dekate Saud Ahmed abbasi Arpit Agarwal
RITIKA DEY Somya Chhibber Mishita Jain
SWEETY DIXIT Kaveri Garg Siddharth Joshi
Ishita Pandey Apoorv Mathur Aditya Kaushal
Shubham Sharma Vinamra Ramawat Vivek Singh

Digby Erie Ferris


Muskaan Bansal Vishal Agarwal Ayush Batra
AJAY BHARDWAJ Natasha Chatterjee YADUNATH C
Gautam Bhutani Afin K Jose Debamalya Chanda
ARPIT KHANDELWAL Ankit Kuriachan NISHI CHUGH
UTKARSH SINGH ATUL P PILLAI Jay Jain
Kurapati Balaji Pra

Selected Financial Statistics


Andrews Baldwin Chester Digby Erie Ferris
ROS -6.2% -6.1% -0.8% 1.9% -2.9% -2.0%
Asset Turnover 1.19 1.31 1.06 1.05 0.99 1.18
ROA -7.4% -8.0% -0.9% 1.9% -2.9% -2.3%
Leverage 2.7 3.6 2.5 2.4 2.5 2.1
ROE -20.3% -29.1% -2.2% 4.7% -7.3% -5.0%
Emergency Loan $24,243,604 $90,246 $7,199,858 $0 $0 $3,101,588
Sales $136,228,008 $157,156,676 $192,447,113 $196,111,965 $125,274,921 $169,047,084
EBIT ($2,967,747) ($4,686,540) $10,648,814 $18,984,201 $3,657,369 $2,885,582
Profits ($8,463,165) ($9,622,722) ($1,576,504) $3,637,525 ($3,627,028) ($3,342,678)
Cumulative Profit ($1,933,630) ($12,635,621) $275,383 $5,634,495 ($4,062,225) $7,190,640
SG&A / Sales 18.7% 19.9% 18.2% 15.0% 19.5% 16.3%
Contrib. Margin % 27.8% 28.8% 35.6% 37.1% 36.3% 36.7%

CAPSTONE ® COURIER Page 1


Round: 4
Stock & Bonds C121172 Dec. 31, 2024
Stock Market Summary
MarketCap Book Value
Company Close Change Shares EPS Dividend Yield P/E
($M) Per Share
Andrews $1.00 ($3.36) 2,303,094 $2 $18.11 ($3.67) $0.00 0.0% -0.3
Baldwin $1.00 ($1.38) 2,515,530 $3 $13.15 ($3.83) $0.00 0.0% -0.3
Chester $19.53 $0.62 3,369,950 $66 $21.51 ($0.47) $0.00 0.0% -41.8
Digby $26.25 $3.64 3,441,075 $90 $22.34 $1.06 $0.00 0.0% 24.8
Erie $11.70 ($1.81) 3,082,222 $36 $16.21 ($1.18) $0.00 0.0% -9.9
Ferris $21.98 ($5.55) 2,644,600 $58 $25.28 ($1.26) $0.00 0.0% -17.4

Bond Market Summary


Company Series# Face Yield Close$ S&P Company Series# Face Yield Close$ S&P
Andrews Digby
14.0S2026 $20,850,000 14.1% 99.18 C 14.0S2026 $20,850,000 14.0% 99.67 CC
11.9S2033 $4,000,000 13.6% 87.37 C 12.8S2032 $19,800,000 13.7% 93.55 CC
13.8S2034 $3,000,000 14.3% 96.42 C 13.5S2033 $15,100,000 14.0% 96.56 CC
Baldwin 13.9S2034 $24,600,000 14.1% 98.45 CC
14.0S2026 $20,850,000 14.2% 98.37 DDD Erie
12.0S2033 $8,100,000 14.0% 85.69 DDD 14.0S2026 $20,850,000 14.1% 99.51 CC
13.3S2034 $28,000,000 14.5% 91.47 DDD 13.1S2032 $28,952,000 13.9% 94.49 CC
Chester 13.5S2033 $3,000,000 14.0% 96.09 CC
14.0S2026 $20,850,000 14.1% 99.51 CC 13.7S2034 $3,000,000 14.1% 96.91 CC
11.8S2032 $29,200,000 13.3% 88.52 CC Ferris
13.4S2033 $4,000,000 14.0% 95.60 CC 14.0S2026 $20,850,000 13.9% 100.66 CCC
13.5S2034 $24,000,000 14.1% 95.88 CC 11.3S2031 $500,000 12.6% 90.02 CCC
12.8S2034 $15,000,000 13.4% 95.76 CCC

Next Year's Prime Rate9.00%


CAPSTONE ® COURIER Page 2
Round: 4
Financial Summary C121172 Dec. 31, 2024
Cash Flow Statement Survey Andrews Baldwin Chester Digby Erie Ferris
CashFlows from operating activities
Net Income(Loss) ($8,463) ($9,623) ($1,577) $3,638 ($3,627) ($3,343)
Adjustment for non-cash items:
Depreciation $8,493 $10,085 $14,713 $12,327 $9,667 $12,807
Extraordinary gains/losses/writeoffs ($3,935) $0 $0 $0 ($568) $0
Changes in current assets and liablilities
Accounts payable ($1,727) $4,607 $172 $3,140 $506 $1,482
Inventory $12,051 ($14,673) ($7,321) ($15,496) ($10,760) ($1,375)
Accounts Receivable ($170) ($6,668) ($1,699) ($868) $42 ($1,038)
Net cash from operations $6,249 ($16,271) $4,289 $2,740 ($4,741) $8,533

Cash flows from investing activities


Plant improvements(net) ($5,420) ($15,760) ($40,000) ($28,700) ($12,740) ($36,980)
Cash flows from financing activities
Dividends paid $0 $0 $0 $0 $0 $0
Sales of common stock $1,000 $997 $10,500 $12,900 $3,000 $12,000
Purchase of common stock $0 $0 $0 $0 $0 $0
Cash from long term debt issued $3,000 $28,000 $24,000 $24,600 $3,000 $15,000
Early retirement of long term debt $0 $0 $0 $0 $0 $0
Retirement of current debt ($31,072) ($4,057) ($5,989) ($21,900) $0 ($10,655)
Cash from current debt borrowing $2,000 $7,000 $0 $5,000 $0 $9,000
Cash from emergency loan $24,244 $90 $7,200 $0 $0 $3,102

Net cash from financing activities ($829) $32,031 $35,711 $20,600 $6,000 $28,447

Net change in cash position $0 $0 $0 ($5,360) ($11,481) $0


Balance Sheet Survey Andrews Baldwin Chester Digby Erie Ferris
Cash $0 $0 $0 $37,977 $13,798 $0
Accounts Receivable $7,465 $19,375 $18,454 $16,119 $15,445 $12,968
Inventory $23,940 $19,398 $19,266 $16,393 $16,186 $15,103
Total Current Assets $31,405 $38,774 $37,720 $70,489 $45,428 $28,071

Plant and equipment $127,400 $151,280 $220,700 $184,900 $145,000 $192,100


Accumulated Depreciation ($44,525) ($69,840) ($76,180) ($67,993) ($63,490) ($76,948)
Total Fixed Assets $82,875 $81,440 $144,520 $116,907 $81,510 $115,152

Total Assets $114,280 $120,214 $182,240 $187,396 $126,938 $143,223

Accounts Payable $4,572 $9,188 $10,603 $11,258 $7,285 $14,005


Current Debt $40,144 $20,990 $21,100 $18,900 $13,900 $26,002
Total Current Liabilities $44,716 $30,178 $31,703 $30,158 $21,185 $40,007

Long Term Debt $27,850 $56,950 $78,050 $80,350 $55,802 $36,350


Total Liabilities $72,566 $87,128 $109,753 $110,508 $76,987 $76,357

Common Stock $22,260 $22,357 $46,818 $45,860 $32,619 $36,310


Retained Earnings $19,454 $10,729 $25,669 $31,028 $17,331 $30,557
Total Equity $41,714 $33,086 $72,487 $76,888 $49,951 $66,866

Total Liabilities & Owners Equity $114,280 $120,214 $182,240 $187,396 $126,938 $143,223

Income Statement Survey Andrews Baldwin Chester Digby Erie Ferris


Sales $136,228 $157,157 $192,447 $196,112 $125,275 $169,047
Variable Costs(Labor,Material,Carry) $98,368 $111,864 $123,993 $123,440 $79,819 $106,934
Contribution Margin $37,860 $45,293 $68,454 $72,672 $45,456 $62,113
Depreciation $8,493 $10,085 $14,713 $12,327 $9,667 $12,807
SGA(R&D,Promo,Sales,Admin) $25,470 $31,245 $35,117 $29,486 $24,400 $27,570
Other(Fees,Writeoffs,TQM,Bonuses) $6,865 $8,650 $7,975 $11,875 $7,732 $18,850
EBIT ($2,968) ($4,687) $10,649 $18,984 $3,657 $2,886
Interest(Short term,Long term) $10,053 $10,118 $13,074 $13,274 $9,237 $8,028
Taxes ($4,557) ($5,181) ($849) $1,999 ($1,953) ($1,800)
Profit Sharing $0 $0 $0 $74 $0 $0
Net Profit ($8,463) ($9,623) ($1,577) $3,638 ($3,627) ($3,343)
CAPSTONE ® COURIER Page 3
Round: 4
Production Analysis C121172 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 1,293 404 7/17/2024 1.5 19000 7.4 12.8 $26.00 $10.21 $9.11 24% 12% 4.0 700 112%
Acre Low 1,774 423 8/25/2024 2.1 15000 3.7 16.3 $19.50 $6.08 $7.44 30% 0% 7.0 1,900 100%
Adam High 819 278 6/3/2024 1.4 25000 11.4 8.4 $39.00 $15.41 $11.20 29% 37% 3.0 1,100 137%
Aft Pfmn 470 128 7/7/2024 1.5 27000 12.7 13.9 $33.50 $14.84 $9.92 24% 0% 5.0 300 100%
Agape Size 616 0 6/28/2024 1.5 21000 6.1 7.6 $33.00 $12.90 $9.92 33% 0% 4.0 300 100%
Aable 0 0 6/24/2024 0.5 19000 7.8 12.2 $28.50 $0.00 $0.00 0% 0% 4.0 600 0%

Baker Trad 1,805 181 1/6/2024 3.0 18000 7.0 13.0 $23.50 $9.23 $7.88 25% 33% 6.0 1,500 132%
Bead Low 2,780 0 5/24/2016 8.6 14000 3.0 17.0 $18.50 $4.98 $6.97 34% 100% 7.5 1,400 199%
Bid High 454 241 4/1/2025 2.3 23000 9.8 9.0 $37.25 $13.31 $8.22 38% 0% 4.2 900 77%
Bold Pfmn 510 185 11/23/2024 1.3 27000 13.0 13.5 $31.85 $14.41 $8.78 27% 17% 4.2 600 116%
Buddy Size 255 344 4/1/2025 3.6 19500 5.0 9.5 $31.00 $10.70 $8.22 25% 0% 4.2 600 63%
Bimbo Trad 794 0 2/13/2025 1.7 22000 7.0 12.0 $28.00 $10.77 $11.62 19% 100% 3.5 400 199%

Cake Trad 1,582 506 10/11/2024 1.5 17500 7.3 12.6 $26.00 $9.70 $6.30 36% 30% 7.0 1,700 129%
Cedar Low 2,471 0 3/25/2022 4.4 14000 3.5 16.4 $17.50 $5.61 $4.78 39% 12% 8.0 2,050 111%
Cid High 772 198 8/23/2024 1.3 23000 11.5 8.9 $38.29 $14.51 $9.03 37% 40% 4.0 850 139%
Coat Pfmn 708 42 9/23/2024 1.4 27000 12.6 13.9 $33.29 $14.64 $7.67 33% 36% 5.0 600 135%
Cure Size 617 121 9/23/2024 1.5 19000 6.0 7.9 $33.50 $12.01 $7.56 40% 30% 5.0 600 129%
Calvin Pfmn 413 0 5/28/2024 1.1 27500 12.5 13.9 $34.00 $14.74 $9.08 28% 0% 3.5 450 66%
Chat Trad 434 175 3/26/2024 0.8 17000 7.3 12.4 $26.50 $9.64 $8.71 27% 61% 6.0 600 122%
Cora High 227 0 7/14/2024 0.5 20000 11.8 8.2 $38.49 $14.03 $11.24 34% 100% 3.0 450 91%

Daze Trad 1,487 295 6/21/2024 1.6 17500 7.8 12.2 $28.00 $9.50 $6.56 41% 50% 6.0 1,200 149%
Dell Low 1,807 866 1/26/2024 3.5 14000 4.5 15.5 $19.00 $6.01 $4.18 42% 93% 8.0 1,750 191%
Dixie High 963 27 6/23/2024 1.4 23000 11.6 8.4 $38.00 $13.92 $10.79 35% 67% 3.0 700 165%
Dot Pfmn 812 79 3/23/2024 1.6 27000 12.7 13.9 $33.00 $13.86 $10.50 25% 50% 3.0 600 149%
Dune Size 746 0 6/28/2024 1.5 20000 6.1 7.6 $33.00 $11.77 $9.88 34% 23% 3.0 600 122%
Dell2 Low 713 0 2/17/2023 1.9 14000 4.5 15.5 $19.00 $6.01 $3.89 47% 44% 8.0 700 143%
Daze2 Trad 476 0 3/17/2023 1.8 17000 7.8 12.2 $28.00 $9.36 $5.97 43% 12% 6.0 600 111%
Dot2 Pfmn 160 0 8/2/2024 0.4 27000 13.4 13.2 $33.00 $14.36 $11.22 22% 100% 3.0 200 80%

Eat Trad 1,398 384 6/25/2024 1.6 17500 7.5 12.5 $27.00 $9.79 $6.99 35% 20% 6.0 1,800 119%
Ebb Low 1,663 0 1/14/2024 3.5 15000 4.0 16.0 $19.50 $6.24 $5.30 39% 0% 7.0 1,400 99%
Echo High 371 223 10/22/2024 1.3 23000 11.0 9.0 $38.50 $14.22 $8.83 37% 0% 4.0 600 99%
Edge Pfmn 391 202 5/20/2024 1.6 27000 11.6 14.2 $33.50 $14.00 $8.83 27% 0% 4.0 600 96%
Egg Size 503 0 8/3/2024 1.5 19000 5.6 8.0 $33.50 $11.83 $8.83 38% 0% 4.0 500 95%
Elf Size 335 0 7/16/2024 1.1 19000 5.0 9.8 $32.50 $10.75 $8.83 39% 0% 3.5 300 99%

Fast Trad 1,366 666 6/15/2024 1.6 18000 7.8 12.2 $27.50 $9.84 $7.20 34% 0% 5.0 1,800 96%
Feat Low 2,661 0 6/17/2021 6.1 14000 3.5 16.5 $19.00 $5.36 $6.68 35% 66% 6.5 2,300 159%
Fist High 648 0 7/12/2024 1.4 23500 11.1 8.9 $37.50 $13.97 $7.87 42% 0% 4.5 900 70%
Foam Pfmn 481 162 7/16/2024 1.5 26200 12.4 13.9 $33.00 $13.78 $7.87 30% 0% 4.5 600 66%
Fume Size 772 0 7/17/2024 1.6 20000 6.1 7.6 $33.20 $12.03 $7.31 42% 0% 5.0 950 95%
Future High 393 0 2/20/2024 0.9 24000 12.0 7.9 $38.50 $14.85 $7.87 40% 0% 4.0 500 79%

CAPSTONE ® COURIER Page 4


Traditional Segment Analysis C121172 Round: 4
Dec. 31, 2024

Traditional Statistics
Total Industry Unit Demand 10,504
Actual Industry Unit Sales |10,504
Segment % of Total Industry |28.4%

Next Year's Segment Growth Rate |9.2%


Traditional Customer Buying Criteria
Expectations Importance
1. Age Ideal Age = 2.0 47%
2. Price $18.00 - 28.00 23%
3. Ideal Position Pfmn 7.8 Size 12.2 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
Baker 17% 1,759 1/6/2024 7.0 13.0 $23.50 18000 3.01 $1,600 98% $2,400 79% 38
Cake 15% 1,538 10/11/2024 7.3 12.6 $26.00 17500 1.52 $1,700 100% $2,000 74% 53
Daze 14% 1,487 6/21/2024 7.8 12.2 $28.00 17500 1.61 $1,700 100% $1,700 80% 53
Eat 13% 1,398 6/25/2024 7.5 12.5 $27.00 17500 1.60 $2,000 100% $2,000 61% 49
Fast 13% 1,366 6/15/2024 7.8 12.2 $27.50 18000 1.61 $1,500 98% $2,000 63% 49
Able 12% 1,264 7/17/2024 7.4 12.8 $26.00 19000 1.54 $2,000 100% $2,000 58% 45
Bimbo 7% 738 2/13/2025 YES 7.0 12.0 $28.00 22000 1.69 $2,000 92% $2,000 79% 52
Daze2 4% 468 3/17/2023 YES 7.8 12.2 $28.00 17000 1.79 $1,200 59% $1,000 80% 43
Chat 4% 434 3/26/2024 7.3 12.4 $26.50 17000 0.76 $2,000 70% $1,300 74% 22
Dell 0% 27 1/26/2024 4.5 15.5 $19.00 14000 3.50 $1,900 100% $2,000 80% 0
Dell2 0% 12 2/17/2023 YES 4.5 15.5 $19.00 14000 1.87 $1,200 59% $1,000 80% 0
Buddy 0% 8 4/1/2025 5.0 9.5 $31.00 19500 3.56 $1,600 82% $1,500 79% 0

CAPSTONE ® COURIER Page 5


Low End Segment Analysis C121172 Round: 4
Dec. 31, 2024

Low End Statistics


Total Industry Unit Demand 13,949
Actual Industry Unit Sales |13,949
Segment % of Total Industry |37.8%

Next Year's Segment Growth Rate |11.7%


Low End Customer Buying Criteria
Expectations Importance
1. Price $13.00 - 23.00 53%
2. Age Ideal Age = 7.0 24%
3. Ideal Position Pfmn 3.7 Size 16.3 16%
4. Reliability MTBF 12000-17000 7%

Top Products in Low End 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
Bead 20% 2,780 5/24/2016 YES 3.0 17.0 $18.50 14000 8.60 $1,600 96% $2,400 67% 34
Feat 19% 2,661 6/17/2021 YES 3.5 16.5 $19.00 14000 6.07 $1,600 100% $2,000 58% 37
Cedar 18% 2,471 3/25/2022 YES 3.5 16.4 $17.50 14000 4.42 $1,700 100% $2,000 59% 39
Dell 13% 1,780 1/26/2024 4.5 15.5 $19.00 14000 3.50 $1,900 100% $2,000 74% 22
Acre 13% 1,774 8/25/2024 3.7 16.3 $19.50 15000 2.06 $2,000 100% $2,000 66% 19
Ebb 12% 1,663 1/14/2024 YES 4.0 16.0 $19.50 15000 3.53 $1,500 92% $2,000 55% 22
Dell2 5% 701 2/17/2023 YES 4.5 15.5 $19.00 14000 1.87 $1,200 59% $1,000 74% 13
Baker 0% 46 1/6/2024 7.0 13.0 $23.50 18000 3.01 $1,600 98% $2,400 67% 1
Cake 0% 44 10/11/2024 7.3 12.6 $26.00 17500 1.52 $1,700 100% $2,000 59% 0
Able 0% 29 7/17/2024 7.4 12.8 $26.00 19000 1.54 $2,000 100% $2,000 66% 0

CAPSTONE ® COURIER Page 6


High End Segment Analysis C121172 Round: 4
Dec. 31, 2024

High End Statistics


Total Industry Unit Demand 4,656
Actual Industry Unit Sales |4,656
Segment % of Total Industry |12.6%

Next Year's Segment Growth Rate |16.2%


High End Customer Buying Criteria
Expectations Importance
1. Ideal Position Pfmn 12.5 Size 7.5 43%
2. Age Ideal Age = 0.0 29%
3. Reliability MTBF 20000-25000 19%
4. Price $28.00 - 38.00 9%

Top Products in High End 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
Dixie 21% 963 6/23/2024 11.6 8.4 $38.00 23000 1.43 $1,600 96% $1,600 51% 33
Adam 18% 819 6/3/2024 11.4 8.4 $39.00 25000 1.42 $2,100 100% $1,900 43% 27
Cid 17% 772 8/23/2024 11.5 8.9 $38.29 23000 1.33 $1,800 96% $2,000 61% 29
Fist 14% 648 7/12/2024 YES 11.1 8.9 $37.50 23500 1.39 $2,000 89% $2,000 59% 26
Bid 10% 454 4/1/2025 9.8 9.0 $37.25 23000 2.31 $1,500 84% $1,800 57% 9
Future 8% 393 2/20/2024 YES 12.0 7.9 $38.50 24000 0.86 $2,000 70% $2,000 59% 43
Echo 8% 371 10/22/2024 11.0 9.0 $38.50 23000 1.31 $1,800 87% $1,800 43% 19
Cora 5% 227 7/14/2024 YES 11.8 8.2 $38.49 20000 0.46 $2,000 70% $1,500 61% 31
Daze2 0% 8 3/17/2023 YES 7.8 12.2 $28.00 17000 1.79 $1,200 59% $1,000 51% 0

CAPSTONE ® COURIER Page 7


Performance Segment Analysis C121172 Round: 4
Dec. 31, 2024

Performance Statistics
Total Industry Unit Demand 3,945
Actual Industry Unit Sales |3,945
Segment % of Total Industry |10.7%

Next Year's Segment Growth Rate |19.8%


Performance Customer Buying Criteria
Expectations Importance
1. Reliability MTBF 22000-27000 43%
2. Ideal Position Pfmn 13.4 Size 13.2 29%
3. Price $23.00 - 33.00 19%
4. Age Ideal Age = 1.0 9%

Top Products in Performance 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
Dot 21% 812 3/23/2024 12.7 13.9 $33.00 27000 1.64 $1,600 96% $1,600 57% 51
Coat 18% 708 9/23/2024 12.6 13.9 $33.29 27000 1.42 $1,700 98% $1,700 67% 52
Bold 13% 510 11/23/2024 13.0 13.5 $31.85 27000 1.33 $1,800 92% $1,900 43% 54
Foam 12% 481 7/16/2024 12.4 13.9 $33.00 26200 1.48 $2,000 86% $2,000 41% 35
Aft 12% 470 7/7/2024 12.7 13.9 $33.50 27000 1.49 $1,700 84% $1,700 34% 33
Calvin 10% 413 5/28/2024 YES 12.5 13.9 $34.00 27500 1.09 $1,700 83% $1,300 67% 40
Edge 10% 391 5/20/2024 11.6 14.2 $33.50 27000 1.64 $1,500 75% $1,500 32% 26
Dot2 4% 160 8/2/2024 YES 13.4 13.2 $33.00 27000 0.40 $1,200 53% $1,000 57% 43

CAPSTONE ® COURIER Page 8


Size Segment Analysis C121172 Round: 4
Dec. 31, 2024

Size Statistics
Total Industry Unit Demand 3,885
Actual Industry Unit Sales |3,885
Segment % of Total Industry |10.5%

Next Year's Segment Growth Rate |18.3%


Size Customer Buying Criteria
Expectations Importance
1. Ideal Position Pfmn 6.8 Size 6.6 43%
2. Age Ideal Age = 1.5 29%
3. Reliability MTBF 16000-21000 19%
4. Price $23.00 - 33.00 9%

Top Products in Size 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
Fume 20% 772 7/17/2024 YES 6.1 7.6 $33.20 20000 1.56 $2,000 95% $2,000 48% 35
Dune 19% 746 6/28/2024 YES 6.1 7.6 $33.00 20000 1.53 $1,600 99% $1,600 48% 38
Cure 16% 617 9/23/2024 6.0 7.9 $33.50 19000 1.46 $1,600 94% $1,600 44% 24
Agape 16% 616 6/28/2024 YES 6.1 7.6 $33.00 21000 1.48 $1,500 83% $1,500 40% 32
Egg 13% 503 8/3/2024 YES 5.6 8.0 $33.50 19000 1.53 $1,800 80% $1,200 55% 19
Elf 8% 330 7/16/2024 YES 5.0 9.8 $32.50 19000 1.14 $1,200 59% $1,200 55% 14
Buddy 6% 247 4/1/2025 5.0 9.5 $31.00 19500 3.56 $1,600 82% $1,500 47% 6
Bimbo 1% 56 2/13/2025 YES 7.0 12.0 $28.00 22000 1.69 $2,000 92% $2,000 47% 0

CAPSTONE ® COURIER Page 9


Round: 4
Market Share C121172 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 10,504 13,949 4,656 3,945 3,885 36,939 Units Demanded 10,504 13,949 4,656 3,945 3,885 36,939
% of Market 28.4% 37.8% 12.6% 10.7% 10.5% 100.0% % of Market 28.4% 37.8% 12.6% 10.7% 10.5% 100.0%

Able 12.0% 0.2% 3.5% Able 11.0% 0.2% 3.2%


Acre 12.7% 4.8% Acre 10.2% 3.9%
Adam 17.6% 2.2% Adam 14.3% 1.8%
Aft 11.9% 1.3% Aft 11.2% 1.2%
Agape 15.9% 1.7% Agape 19.2% 2.0%
Total 12.0% 12.9% 17.6% 11.9% 15.9% 13.5% Total 11.0% 10.4% 14.3% 11.2% 19.3% 12.1%

Baker 16.8% 0.3% 4.9% Baker 15.5% 0.2% 4.5%


Bead 19.9% 7.5% Bead 22.2% 8.4%
Bid 9.8% 1.2% Bid 8.0% 1.0%
Bold 12.9% 1.4% Bold 12.2% 1.3%
Buddy 6.3% 0.7% Buddy 5.4% 0.6%
Bimbo 7.0% 1.4% 2.1% Bimbo 10.2% 1.7% 3.1%
Total 23.8% 20.3% 9.8% 12.9% 7.8% 17.9% Total 25.8% 22.4% 8.0% 12.3% 7.1% 18.9%

Cake 14.6% 0.3% 4.3% Cake 13.5% 0.3% 3.9%


Cedar 17.7% 6.7% Cedar 20.2% 7.6%
Cid 16.6% 2.1% Cid 13.5% 1.7%
Coat 17.9% 1.9% Coat 17.0% 1.8%
Cure 15.9% 1.7% Cure 12.5% 1.3%
Calvin 10.5% 1.1% Calvin 13.9% 1.5%
Chat 4.1% 1.2% Chat 3.7% 1.1%
Cora 4.9% 0.6% Cora 7.0% 0.9%
Total 18.8% 18.0% 21.4% 28.4% 15.9% 19.6% Total 17.2% 20.5% 20.5% 30.9% 12.5% 19.8%

Daze 14.2% 4.0% Daze 13.0% 3.7%


Dell 0.3% 12.8% 4.9% Dell 0.3% 10.2% 3.9%
Dixie 20.7% 2.6% Dixie 16.8% 2.1%
Dot 20.6% 2.2% Dot 19.5% 2.1%
Dune 19.2% 2.0% Dune 22.8% 2.4%
Dell2 0.1% 5.0% 1.9% Dell2 6.2% 2.4%
Daze2 4.5% 0.2% 1.3% Daze2 8.3% 0.2% 2.4%
Dot2 4.1% 0.4% Dot2 5.4% 0.6%
Total 19.0% 17.8% 20.8% 24.6% 19.2% 19.4% Total 21.8% 16.4% 17.0% 24.8% 22.8% 19.6%

Eat 13.3% 3.8% Eat 12.2% 3.5%


Ebb 11.9% 4.5% Ebb 10.5% 4.0%
Echo 8.0% 1.0% Echo 6.5% 0.8%
Edge 9.9% 1.1% Edge 9.3% 1.0%
Egg 12.9% 1.4% Egg 10.9% 1.1%
Elf 8.5% 0.9% Elf 8.0% 0.9%
Total 13.4% 11.9% 8.0% 9.9% 21.4% 12.6% Total 12.3% 10.5% 6.5% 9.3% 18.9% 11.3%

Fast 13.0% 3.7% Fast 12.0% 3.4%


Feat 19.1% 7.2% Feat 19.8% 7.5%
Fist 13.9% 1.8% Fist 12.4% 1.6%
Foam 12.2% 1.3% Foam 11.5% 1.2%
Fume 19.9% 2.1% Fume 19.4% 2.0%
Future 8.5% 1.1% Future 21.4% 2.7%
Total 13.0% 19.1% 22.4% 12.2% 19.9% 17.1% Total 12.0% 19.8% 33.7% 11.5% 19.4% 18.4%

CAPSTONE ® COURIER Page 10


Round: 4
Perceptual Map C121172 Dec. 31, 2024

Andrews Baldwin Chester


Name Pfmn Size Revised Name Pfmn Size Revised Name Pfmn Size Revised
Able 7.4 12.8 7/17/2024 Baker 7.0 13.0 1/6/2024 Cake 7.3 12.6 10/11/2024
Acre 3.7 16.3 8/25/2024 Bead 3.0 17.0 5/24/2016 Cedar 3.5 16.4 3/25/2022
Adam 11.4 8.4 6/3/2024 Bid 9.8 9.0 4/1/2025 Cid 11.5 8.9 8/23/2024
Aft 12.7 13.9 7/7/2024 Bold 13.0 13.5 11/23/2024 Coat 12.6 13.9 9/23/2024
Agape 6.1 7.6 6/28/2024 Buddy 5.0 9.5 4/1/2025 Cure 6.0 7.9 9/23/2024
Aable 7.8 12.2 6/24/2024 Bimbo 7.0 12.0 2/13/2025 Calvin 12.5 13.9 5/28/2024
Chat 7.3 12.4 3/26/2024
Cora 11.8 8.2 7/14/2024

Digby Erie Ferris


Name Pfmn Size Revised Name Pfmn Size Revised Name Pfmn Size Revised
Daze 7.8 12.2 6/21/2024 Eat 7.5 12.5 6/25/2024 Fast 7.8 12.2 6/15/2024
Dell 4.5 15.5 1/26/2024 Ebb 4.0 16.0 1/14/2024 Feat 3.5 16.5 6/17/2021
Dixie 11.6 8.4 6/23/2024 Echo 11.0 9.0 10/22/2024 Fist 11.1 8.9 7/12/2024
Dot 12.7 13.9 3/23/2024 Edge 11.6 14.2 5/20/2024 Foam 12.4 13.9 7/16/2024
Dune 6.1 7.6 6/28/2024 Egg 5.6 8.0 8/3/2024 Fume 6.1 7.6 7/17/2024
Dell2 4.5 15.5 2/17/2023 Elf 5.0 9.8 7/16/2024 Future 12.0 7.9 2/20/2024
Daze2 7.8 12.2 3/17/2023
Dot2 13.4 13.2 8/2/2024

CAPSTONE ® COURIER Page 11


Round: 4
HR/TQM Report C121172 Dec. 31, 2024
HUMAN RESOURCES SUMMARY
Andrews Baldwin Chester Digby Erie Ferris
Needed Complement 737 1,010 923 964 705 849
Complement 737 1,010 924 964 705 850
1st Shift Complement 665 699 713 631 667 739
2nd Shift Complement 72 311 211 333 38 111
Overtime Percent 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
Turnover Rate 6.6% 7.0% 6.4% 6.9% 6.5% 6.4%
New Employees 49 487 59 244 46 54
Separated Employees 315 0 46 0 2 32
Recruiting Spend $3,500 $5,000 $5,000 $5,000 $3,000 $0
Training Hours 80 80 80 80 80 80
Productivity Index 108.8% 107.5% 114.8% 109.8% 113.4% 114.5%
Recruiting Cost $219 $2,919 $354 $1,464 $182 $54
Separation Cost $1,575 $0 $230 $0 $10 $160
Training Cost $1,179 $1,616 $1,478 $1,542 $1,128 $1,360
Total HR Admin Cost $2,974 $4,535 $2,062 $3,007 $1,320 $1,574
Labor Contract Next Year
Wages $25.53 $25.53 $25.53 $25.53 $25.53 $25.53
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
Andrews Baldwin Chester Digby Erie Ferris
Process Mgt Budgets Last Year
CPI Systems $2,000 $1,000 $1,000 $1,000 $1,500 $1,500
VendorJIT $800 $1,000 $750 $1,000 $1,000 $2,000
Quality Initiative Training $0 $1,000 $750 $1,000 $0 $1,500
Channel Support Systems $2,000 $750 $1,500 $1,000 $1,000 $1,500
Concurrent Engineering $2,000 $500 $0 $1,000 $1,000 $2,000
UNEP Green Programs $500 $200 $0 $1,000 $1,000 $2,000

TQM Budgets Last Year


Benchmarking $0 $500 $0 $1,000 $1,000 $1,500
Quality Function Deployment Effort $2,000 $1,000 $1,500 $1,000 $0 $1,500
CCE/6 Sigma Training $800 $750 $750 $1,000 $1,500 $2,000
GEMI TQEM Sustainability Initiatives $500 $500 $0 $1,000 $0 $2,000
Total Expenditures $10,600 $7,200 $6,250 $10,000 $8,000 $17,500

Cumulative Impacts
Material Cost Reduction 1.11% 5.57% 2.11% 7.65% 2.45% 5.65%
Labor Cost Reduction 0.38% 8.81% 3.53% 9.36% 0.98% 6.67%
Reduction R&D Cycle Time 30.30% 23.72% 2.81% 35.43% 5.12% 29.33%
Reduction Admin Costs 0.60% 37.85% 0.44% 54.63% 20.50% 44.72%
Demand Increase 4.03% 4.80% 8.37% 9.89% 3.36% 7.00%

CAPSTONE ® COURIER Page 12


Annual Report
Round: 4
Annual Report Chester C121172
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 $0 0.0% $0
current value of your inventory across all products. A zero
Account Receivable $18,454 10.1% $16,755
indicates your company stocked out. Unmet demand
would, of course, fall to your competitors. Plant & Inventory $19,266 10.6% $11,945
Equipment: The current value of your plant. Accum Total Current Assets $37,720 20.7% $28,700
Deprec: The total accumulated depreciation from your
plant. Accts Payable: What the company currently owes
Plant & Equipment $220,700 121.0% $180,700
suppliers for materials and services. Current Debt: The
debt the company is obligated to pay during the next year Accumulated Depreciation ($76,180) -41.8% ($61,467)
of operations. It includes emergency loans used to keep Total Fixed Assets $144,520 79.3% $119,233
your company solvent should you run out of cash during Total Assets $182,240 100.0% $147,933
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 $10,603 5.8% $10,431
instead of paying to shareholders as dividends.
Current Debt $21,100 11.6% $5,989
Long Term Debt $78,050 42.8% $67,950
Total Liabilities $109,753 60.2% $84,370

Common Stock $46,818 25.7% $36,318


Retained Earnings $25,669 14.1% $27,245
Total Equity $72,487 39.8% $63,563
Total Liab. & O. Equity $182,240 100.0% $147,933

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) ($1,577) $2,241
withdrawals as negative numbers. The Cash Flow Statement is an excellent Depreciation $14,713 $10,947
tool for diagnosing emergency loans. When negative cash flows exceed Extraordinary gains/losses/writeoffs $0 $0
positives, you are forced to seek emergency funding. For example, if sales Accounts Payable $172 $2,892
are bad and you find yourself carrying an abundance of excess inventory,
Inventory ($7,321) ($10,792)
the report would show the increase in inventory as a huge negative cash
Accounts Receivable ($1,699) ($3,925)
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 $4,289 $1,362
afloat. Cash Flows from Investing Activities
Plant Improvements ($40,000) ($26,600)
Cash Flows from Financing Activities
Dividends paid $0 $0
Sales of common stock $10,500 $7,000
Purchase of common stock $0 $0
Cash from long term debt $24,000 $4,000
Retirement of long term debt ($13,900) $0
Change in current debt(net) $15,111 ($9,461)
Net cash from financing activities $35,711 $1,539
Net change in cash position $0 ($23,699)
Closing cash position $0 $0

Annual Report Page 13


Round: 4
Annual Report Chester C121172
Dec. 31, 2024
2024 Income Statement
2024 Common
(Product Name) Cake Cedar Cid Coat Cure Calvin Chat Cora
Total
Size
Sales $41,134 $43,251 $29,568 $23,569 $20,664 $14,035 $11,506 $8,720 $192,447 100.0%
Variable Costs:
Direct Labor $10,156 $11,953 $6,970 $5,466 $4,716 $4,001 $3,781 $2,546 $49,588 25.8%
Direct Material $15,115 $14,520 $11,171 $10,282 $7,373 $6,141 $4,279 $3,212 $72,094 37.5%
Inventory Carry $969 $0 $559 $111 $284 $0 $389 $0 $2,312 1.2%
Total Variable $26,240 $26,473 $18,700 $15,858 $12,372 $10,142 $8,450 $5,758 $123,993 64.4%
Contribution Margin $14,894 $16,777 $10,869 $7,711 $8,291 $3,893 $3,057 $2,962 $68,454 35.6%
Period Costs:
Depreciation $3,853 $5,193 $1,247 $1,040 $1,040 $600 $1,200 $540 $14,713 7.6%
SG&A: R&D $789 $0 $655 $739 $739 $412 $236 $542 $4,113 2.1%
Promotions $1,700 $1,700 $1,800 $1,700 $1,600 $1,700 $2,000 $2,000 $14,200 7.4%
Sales $2,000 $2,000 $2,000 $1,700 $1,600 $1,300 $1,300 $1,500 $13,400 7.0%
Admin $727 $765 $523 $417 $365 $248 $203 $154 $3,404 1.8%
Total Period $9,070 $9,658 $6,224 $5,596 $5,345 $4,260 $4,940 $4,737 $49,830 25.9%
Net Margin $5,824 $7,119 $4,644 $2,115 $2,947 ($367) ($1,883) ($1,775) $18,624 9.7%
Definitions: Sales: Unit Sales times list price. Direct Labor: Labor costs incurred to produce the product Other $7,975 4.1%
that was sold. Inventory Carry Cost: the cost unsold goods in inventory. Depreciation: Calculated on EBIT $10,649 5.5%
straight-line. 15-year depreciation of plant value. R&D Costs: R&D department expenditures for each Short Term Interest $2,934 1.5%
product. Admin: Administration overhead is estimated at 1.5% of sales. Promotions: The promotion budget Long Term Interest $10,141 5.3%
for each product. Sales: The sales force budget for each product. Other: Chargs not included in other Taxes ($849) -0.4%
categories such as Fees, Write offs, and TQM. The fees include money paid to investment bankers and Profit Sharing $0 0.0%
brokerage firms to issue new stocks or bonds plus consulting fees your instructor might assess. Write-offs Net Profit ($1,577) -0.8%
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 14

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