21/02/2026, 16:12 Comp-XM - Inquirer Report

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

COOKIE SETTINGS

[Link] 1/30
21/02/2026, 16:12 Comp-XM - Inquirer Report

TOP
Round 1
Dec. 31 2026 Tanmay
Report Prakash

Andrews Baldwin Chester

Tanmay Prakash

Digby

Selected Financial Statistics

Andrews Baldwin Chester Digby

ROS -8.2% 9.7% 4% 5%

Asset Turnover 1.12 1.6 0.91 0.8

ROA -9.2% 15.5% 3.7% 4%

Leverage (Assets/Equity) 1.8 1.7 2.6 2.4

ROE -16.2% 27.1% 9.5% 9.5%

Emergency Loan $0 $0 $0 $0

Sales $121,411,753 $156,846,437 $150,360,048 $120,377,914

EBIT ($10,233,839) $27,985,077 $21,221,826 $19,439,688

Profits ($9,924,823) $15,225,108 $6,083,533 $6,048,021

Cumulative Profit ($9,924,823) $15,225,108 $6,083,533 $6,048,021

SG&A / Sales 18.7% 8.4% 8.9% 12.4%

Contrib. Margin % 30% 34.2% 31.5% 37.7%

Percent Of Sales $ Market Share

125%
Digby
Digby Andrews
Andrews
21.9 %
21.9 % 22.1 %
22.1 %
100%

Other
SGA
75% Depr
Var Cos
Profit
50%

25%

0%

Chester
Chester
Baldwin
Baldwin
27.4 %
27.4 %
28.6 %
28.6 %
-25%
Andrews Baldwin Chester Digby

Market Share information is provided on Page 7.

COMP-XM® INQUIRER Page 1

COOKIE SETTINGS

[Link] 2/30
21/02/2026, 16:12 Comp-XM - Inquirer Report

TOP
Round 1
Stocks & Bonds Tanmay Prakash Dec. 31 2026
Stock Market Summary

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

Andrews $41.62 ($54.09) 2,051,031 $85 $29.94 ($4.84) $0.00 0.0% -8.6

Baldwin $71.25 $16.27 1,880,502 $134 $29.92 $8.10 $3.45 4.8% 8.8

Chester $40.02 ($4.70) 2,630,031 $105 $24.23 $2.31 $0.00 0.0% 17.3

Digby $48.47 ($4.68) 2,253,729 $109 $28.17 $2.68 $0.00 0.0% 18.1

Closing Stock Price Andrews

Baldwin
$100
Chester
Digby

$80

$60

$40

$20

$0
2021 2022 2023 2024 2025 2026 2027 2028 2029

Bond Market Summary

Company Series# Face Yield Close$ S&P

Andrews

13.5S2027 $11,300,000 13.3% 101.34 BB

11.2S2032 $8,837,000 11.6% 96.71 BB

11.9S2033 $7,072,000 12.0% 99.54 BB

11.4S2036 $14,722,000 11.8% 96.61 BB

Baldwin

13.5S2027 $11,300,000 13.3% 101.43 BB

11.1S2034 $2,507,689 11.6% 96.01 BB

11.2S2035 $5,667,039 11.6% 96.26 BB

12.0S2036 $1,377,083 11.9% 100.57 BB

Chester

13.5S2027 $11,300,000 13.5% 99.65 CC

11.3S2032 $10,417,600 12.6% 89.86 CC

12.5S2033 $14,665,611 13.3% 93.98 CC

12.5S2034 $7,969,218 13.4% 93.48 CC

12.5S2035 $9,570,210 13.4% 93.05 CC

13.4S2036 $14,272,791 13.8% 97.38 CC

Digby

13.5S2027 $11,300,000 13.5% 100.00 CC

11.2S2032 $8,635,154 12.3% 90.93 CC

12.4S2033 $5,826,767 13.0% 95.21 CC

11.9S2035 $15,600,517 12.9% 91.94 CC

13.1S2036 $17,807,701 13.4% 97.87 CC

COOKIE SETTINGS

[Link] 3/30
21/02/2026, 16:12 Comp-XM - Inquirer Report

Next Year's Prime Rate 8.5%

COMP-XM® INQUIRER Page 2

COOKIE SETTINGS

[Link] 4/30
21/02/2026, 16:12 Comp-XM - Inquirer Report

TOP
Round 1
Financial Summary Tanmay Prakash Dec. 31 2026

Cash Flow Statement Survey

Andrews Baldwin Chester Digby
Cash flows from operating activities
Net Income (Loss) ($9,925) $15,225 $6,084 $6,048
Adjustment for non-cash items:
Depreciation $8,145 $6,264 $11,837 $9,887
Extraordinary gains/losses/writeoffs $0 $0 $0 $0
Changes in current assets and liabilities:
Accounts payable ($4,641) $482 $434 ($157)
Inventory $25,680 $16,975 $10,144 $6,366
Accounts receivable $3,468 ($3,055) ($1,521) ($140)
Net cash from operations $22,728 $35,891 $26,979 $22,004

Cash flows from investing activities

Plant improvements (net) ($28,954) ($9,580) ($34,660) ($40,900)
Cash flows from financing activities
Dividends paid $0 ($6,489) $0 $0
Sales of common stock $0 $0 $2,874 $4,285
Purchase of common stock $0 ($1,608) $0 $0
Cash from long term debt issued $14,722 $1,377 $14,273 $17,808
Early retirement of long term debt $0 $0 $0 $0
Retirement of current debt ($15,717) ($18,440) ($29,274) ($25,500)
Cash from current debt borrowing $0 $13,962 $25,256 $21,716
Cash from emergency loan $0 $0 $0 $0

Net cash from financing activities ($995) ($11,198) $13,129 $18,309

Net change in cash position ($7,221) $15,113 $5,447 ($587)

Balance Sheet Survey

Andrews Baldwin Chester Digby
Cash $25,005 $32,592 $37,998 $31,990
Accounts Receivable $9,979 $12,891 $12,358 $9,894
Inventory $0 $0 $0 $0
Total Current Assets $34,984 $45,483 $50,356 $41,884

Plant and equipment $125,778 $93,960 $177,560 $165,300

Accumulated Depreciation ($52,555) ($41,287) ($63,104) ($57,176)
Total Fixed Assets $73,223 $52,673 $114,456 $108,124

Total Assets $108,207 $98,156 $164,812 $150,009

Accounts Payable $4,876 $7,083 $7,633 $5,639

Current Debt $0 $13,962 $25,256 $21,716
Total Current Liabilities $4,876 $21,045 $32,889 $27,355

Long Term Debt $41,931 $20,852 $68,195 $59,170

Total Liabilities $46,807 $41,897 $101,084 $86,525

Common Stock $12,081 $8,801 $27,549 $18,667

Retained Earnings $49,320 $47,459 $36,179 $44,817
Total Equity $61,401 $56,260 $63,728 $63,484

Total Liabilities & Owner's Equity $108,207 $98,156 $164,812 $150,009

Income Statement Survey

Andrews Baldwin Chester Digby
Sales $121,412 $156,846 $150,360 $120,378
Variable Costs (Labor, Material, Carry) $85,002 $103,146 $103,009 $74,976
Contribution Margin $36,410 $53,700 $47,351 $45,402
Depreciation $8,145 $6,264 $11,837 $9,887
SGA (R&D, Promo, Sales, Admin) $22,762 $13,108 $13,435 $14,971
Other (Fees, Writeoffs, TQM, Bonuses $15,736 $6,343 $857 $1,105
EBIT ($10,234) $27,985 $21,222 $19,440
Interest (Short term, Long term) $5,035 $4,084 $11,672 $9,945
Taxes ($5,344) $8,365 $3,343 $3,323
Profit Sharing $0 $311 $124 $123
Net Profit ($9,925) $15,225 $6,084 $6,048

COMP-XM® INQUIRER Page 3

COOKIE SETTINGS

[Link] 5/30
21/02/2026, 16:12 Comp-XM - Inquirer Report

TOP
Round 1
Production Analysis Tanmay Prakash Dec. 31 2026

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 6,500 7,0

Capacity Production

Andrews Baldwin Chester Digby

Units Produced 2,901 3,703 6,238 4,703

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.

Aft Core 1,539 0 8/4/2026 1.8 22000 9.3 10.9 $27.00 $10.99 $8.36 29% 26% 7.0 1,300 125%

Able Nano 807 0 4/5/2026 1.4 24000 11.3 6.6 $37.50 $14.55 $8.89 35% 0% 4.5 778 75%

Acre Elite 760 0 3/19/2026 1.4 26000 13.6 8.9 $37.00 $15.12 $8.89 33% 0% 4.5 764 76%

Adam Thrift 1,074 0 8/28/2026 3.2 20000 6.6 13.6 $20.00 $7.92 $6.35 22% 0% 7.0 1,205 28%

All 0 0 3/6/2027 0.0 0 0.0 0.0 $0.00 $0.00 $0.00 0% 0% 3.0 200 0%

Baker Nano 1,213 0 12/1/2026 1.6 23000 10.5 7.8 $31.00 $13.95 $9.68 26% 100% 5.0 800 198%

Bead Elite 985 0 1/4/2027 2.9 25000 12.6 9.8 $35.00 $14.61 $8.48 34% 21% 5.0 700 120%

Bid Nano 1,152 0 10/17/2026 1.1 23000 12.0 6.2 $37.00 $15.44 $8.03 37% 6% 5.5 850 105%

Bold Elite 1,081 0 10/17/2026 1.1 25000 14.0 8.2 $39.00 $16.04 $7.82 39% 0% 5.5 950 89%

Cake Thrift 2,065 0 4/11/2027 3.8 17000 6.8 13.4 $18.00 $7.63 $4.46 32% 76% 8.5 1,050 174%

Cedar Thrift 2,161 0 4/11/2027 3.6 17000 7.0 13.2 $18.00 $7.83 $4.30 32% 52% 8.5 1,250 151%

Cozy Core 1,284 0 11/19/2026 1.2 18000 10.2 9.4 $27.00 $11.55 $6.80 33% 28% 7.8 1,050 127%

Coat Core 1,467 0 11/17/2026 1.2 20000 11.0 10.0 $27.00 $12.25 $7.11 30% 47% 7.8 1,250 146%

Daze Thrift 1,458 0 6/28/2026 2.5 14000 7.0 13.2 $19.00 $6.93 $2.64 50% 45% 9.0 1,250 144%

Dell Core 1,945 0 12/7/2026 1.1 16000 9.4 10.8 $21.00 $9.87 $5.50 29% 70% 7.0 1,500 168%

Duck Nano 903 0 12/17/2026 1.1 18000 11.3 6.8 $30.00 $13.41 $5.75 37% 0% 6.0 800 99%

Dot Elite 728 0 12/18/2026 1.1 20000 13.7 8.8 $34.00 $14.22 $6.90 39% 0% 5.0 800 74%

Dune 0 0 4/1/2027 0.0 0 0.0 0.0 $0.00 $0.00 $0.00 0% 0% 7.0 500 0%

COMP-XM® INQUIRER Page 4

COOKIE SETTINGS

[Link] 6/30
21/02/2026, 16:12 Comp-XM - Inquirer Report

TOP
Round 1
Thrift Market Segment Analysis Tanmay Prakash Dec. 31 2026

Thrift Statisitcs Accessibility Thrift

Total Industry Unit Demand 5,667

Actual Industry Unit Sales 5,390

Andrews
Segment % of Total Industry 26.7%

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 7.0 Size 13.2 15%

4. Age Ideal Age = 3.0 10%

Digby

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

Perceptual Map For Thrift Actual vs Potential Market Share Thrift

20 60%

18
50%
16

14
Adam
Cake
Adam
Cedar
Daze
Cake
Cedar
Daze 40%

12 Aft
Dell
Aft
Dell
Coat
Coat 30%
Cozy
Size

10 Cozy

8
20%

10%
4

2
0%
Andrews Baldwin Chester Digby
0
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

Cedar 25% 1,373 4/11/2027 YES 7.0 13.2 $18.00 17000 3.56 $1,150 69% $1,000 64% 37

Cake 25% 1,372 4/11/2027 YES 6.8 13.4 $18.00 17000 3.76 $1,150 68% $1,000 64% 36

Daze 19% 1,019 6/28/2026 YES 7.0 13.2 $19.00 14000 2.48 $1,000 56% $1,000 72% 24

Adam 18% 946 8/28/2026 YES 6.6 13.6 $20.00 20000 3.22 $2,100 99% $2,100 84% 55

Dell 9% 461 12/7/2026 YES 9.4 10.8 $21.00 16000 1.11 $1,000 56% $1,800 72% 5

Aft 4% 209 8/4/2026 YES 9.3 10.9 $27.00 22000 1.82 $2,100 100% $2,100 84% 5

Cozy 0% 10 11/19/2026 YES 10.2 9.4 $27.00 18000 1.16 $1,150 68% $700 64% 0

COMP-XM® INQUIRER Page 5

COOKIE SETTINGS

[Link] 7/30
21/02/2026, 16:12 Comp-XM - Inquirer Report

TOP
Round 1
Core Market Segment Analysis Tanmay Prakash Dec. 31 2026

Core Statisitcs Accessibility Core

Total Industry Unit Demand 7,351

Actual Industry Unit Sales 7,162

Andrews
Segment % of Total Industry 34.7%

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 9.4 Size 10.8 16%

Digby

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

Perceptual Map For Core Actual vs Potential Market Share Core

20 60%

18
50%
16

14
Adam
Cake
Adam
Cedar
Daze
Cake
Cedar
Daze 40%

12 Aft
Dell
Aft
Dell
Coat Bead
Coat Bead 30%
Cozy
Size

10 Cozy
Dot
Dot

8
Baker
Baker
Duck
Duck 20%

10%
4

2
0%
Andrews Baldwin Chester Digby
0
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

Dell 21% 1,484 12/7/2026 YES 9.4 10.8 $21.00 16000 1.11 $1,000 56% $1,800 63% 39

Aft 16% 1,169 8/4/2026 YES 9.3 10.9 $27.00 22000 1.82 $2,100 100% $2,100 80% 56

Coat 15% 1,084 11/17/2026 YES 11.0 10.0 $27.00 20000 1.18 $1,150 68% $700 69% 22

Cozy 13% 960 11/19/2026 YES 10.2 9.4 $27.00 18000 1.16 $1,150 68% $700 69% 18

Cedar 11% 789 4/11/2027 YES 7.0 13.2 $18.00 17000 3.56 $1,150 69% $1,000 69% 15

Cake 10% 693 4/11/2027 YES 6.8 13.4 $18.00 17000 3.76 $1,150 68% $1,000 69% 11

Daze 6% 439 6/28/2026 YES 7.0 13.2 $19.00 14000 2.48 $1,000 56% $1,000 63% 13

Baker 5% 343 12/1/2026 YES 10.5 7.8 $31.00 23000 1.63 $1,250 77% $900 20% 2

Adam 2% 128 8/28/2026 YES 6.6 13.6 $20.00 20000 3.22 $2,100 99% $2,100 80% 22

Duck 1% 55 12/17/2026 YES 11.3 6.8 $30.00 18000 1.05 $1,000 57% $900 63% 0

Dot 0% 17 12/18/2026 YES 13.7 8.8 $34.00 20000 1.07 $1,000 57% $1,200 63% 0

Bead 0% 2 1/4/2027 YES 12.6 9.8 $35.00 25000 2.91 $1,250 77% $900 20% 0

COMP-XM® INQUIRER Page 6

COOKIE SETTINGS

[Link] 8/30
21/02/2026, 16:12 Comp-XM - Inquirer Report

TOP
Round 1
Nano Market Segment Analysis Tanmay Prakash Dec. 31 2026

Nano Statisitcs Accessibility Nano

Total Industry Unit Demand 4,163

Actual Industry Unit Sales 4,100

Andrews
Segment % of Total Industry 19.6%

Next Year's Segment Growth Rate 14%

Baldwin
Nano Customer Buying Criteria
Expectations Importance

1. Ideal Position Pfmn 11.3 Size 6.6 35% Chester

2. Price $28.00 - 40.00 27%

3. Age Ideal Age = 1.0 20%

4. Reliability MTBF 18000-24000 18%

Digby

0% 20% 40% 60% 80% 1

Perceptual Map For Nano Actual vs Potential Market Share Nano

20 50%

18

16 40%

14
30%
12 Aft
Aft
Coat Bead
Coat Bead
Cozy
Size

Cozy
10 Acre
Dot
Acre
Dot
Baker
Baker
Bold
Bold 20%
8
Duck
Able
Duck
Able
Bid
Bid
6
10%
4

2
0%
Andrews Baldwin Chester Digby
0
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

Bid 22% 891 10/17/2026 YES 12.0 6.2 $37.00 23000 1.12 $1,250 76% $800 85% 46

Able 16% 650 4/5/2026 YES 11.3 6.6 $37.50 24000 1.43 $2,100 98% $2,100 88% 65

Duck 15% 625 12/17/2026 YES 11.3 6.8 $30.00 18000 1.05 $1,000 57% $900 64% 40

Baker 14% 563 12/1/2026 YES 10.5 7.8 $31.00 23000 1.63 $1,250 77% $900 85% 52

Bead 7% 275 1/4/2027 YES 12.6 9.8 $35.00 25000 2.91 $1,250 77% $900 85% 13

Coat 6% 242 11/17/2026 YES 11.0 10.0 $27.00 20000 1.18 $1,150 68% $700 28% 17

Cozy 6% 231 11/19/2026 YES 10.2 9.4 $27.00 18000 1.16 $1,150 68% $700 28% 15

Dot 5% 224 12/18/2026 YES 13.7 8.8 $34.00 20000 1.07 $1,000 57% $1,200 64% 7

Bold 5% 204 10/17/2026 YES 14.0 8.2 $39.00 25000 1.12 $1,250 76% $800 85% 7

Aft 3% 105 8/4/2026 YES 9.3 10.9 $27.00 22000 1.82 $2,100 100% $2,100 88% 13

Acre 2% 91 3/19/2026 YES 13.6 8.9 $37.00 26000 1.44 $2,100 98% $2,100 88% 14

COMP-XM® INQUIRER Page 7

COOKIE SETTINGS

[Link] 9/30
21/02/2026, 16:12 Comp-XM - Inquirer Report

TOP
Round 1
Elite Market Segment Analysis Tanmay Prakash Dec. 31 2026

Elite Statisitcs Accessibility Elite

Total Industry Unit Demand 4,037

Actual Industry Unit Sales 3,969

Andrews
Segment % of Total Industry 19%

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 13.6 Size 8.9 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 60%

18
50%
16

14 40%

12 Aft
Aft
Coat Bead
Coat Bead 30%
Cozy
Size

Cozy
10 Acre
Dot
Acre
Dot
Baker
Baker
Bold
Bold
8
Duck
Able
Duck
Able 20%
Bid
Bid
6

10%
4

2
0%
Andrews Baldwin Chester Digby
0
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

Bold 22% 877 10/17/2026 YES 14.0 8.2 $39.00 25000 1.12 $1,250 76% $800 85% 40

Bead 18% 708 1/4/2027 YES 12.6 9.8 $35.00 25000 2.91 $1,250 77% $900 85% 26

Acre 17% 669 3/19/2026 YES 13.6 8.9 $37.00 26000 1.44 $2,100 98% $2,100 92% 60

Dot 12% 487 12/18/2026 YES 13.7 8.8 $34.00 20000 1.07 $1,000 57% $1,200 55% 28

Baker 8% 307 12/1/2026 YES 10.5 7.8 $31.00 23000 1.63 $1,250 77% $900 85% 23

Bid 7% 260 10/17/2026 YES 12.0 6.2 $37.00 23000 1.12 $1,250 76% $800 85% 7

Duck 6% 223 12/17/2026 YES 11.3 6.8 $30.00 18000 1.05 $1,000 57% $900 55% 8

Able 4% 157 4/5/2026 YES 11.3 6.6 $37.50 24000 1.43 $2,100 98% $2,100 92% 13

Coat 4% 141 11/17/2026 YES 11.0 10.0 $27.00 20000 1.18 $1,150 68% $700 15% 8

Cozy 2% 83 11/19/2026 YES 10.2 9.4 $27.00 18000 1.16 $1,150 68% $700 15% 5

Aft 1% 57 8/4/2026 YES 9.3 10.9 $27.00 22000 1.82 $2,100 100% $2,100 92% 6

COMP-XM® INQUIRER Page 8

COOKIE SETTINGS

[Link] 10/30
21/02/2026, 16:12 Comp-XM - Inquirer Report

TOP
Round 1
Market Share Report Tanmay Prakash Dec. 31 2026

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 5,390 7,162 4,100 3,969 20,622 Units Demanded 5,667 7,351 4,163 4,037 21,218

% of Market 26.1% 34.7% 19.9% 19.3% 100.0% % of Market 26.7% 34.7% 19.6% 19.0% 100.0%

Aft 3.9% 16.3% 2.6% 1.4% 7.5% Aft 5.6% 24.8% 4.0% 2.2% 11.3%

Able 15.9% 4.0% 3.9% Able 23.9% 5.8% 5.8%

Acre 2.2% 16.9% 3.7% Acre 4.0% 29.3% 6.4%

Adam 17.6% 1.8% 5.2% Adam 28.2% 6.5% 9.8%

Total 21.4% 18.1% 20.6% 22.2% 20.3% Total 33.9% 31.3% 31.9% 37.3% 33.2%

Baker 4.8% 13.7% 7.7% 5.9% Baker 4.1% 12.7% 6.8% 5.2%

Bead 6.7% 17.8% 4.8% Bead 5.9% 14.7% 4.0%

Bid 21.7% 6.6% 5.6% Bid 17.6% 5.0% 4.4%

Bold 5.0% 22.1% 5.2% Bold 4.2% 17.3% 4.1%

Total 4.8% 47.2% 54.2% 21.5% Total 4.1% 40.4% 43.8% 17.7%

Cake 25.5% 9.7% 10.0% Cake 22.6% 8.6% 9.0%

Cedar 25.5% 11.0% 10.5% Cedar 22.5% 9.7% 9.4%

Cozy 0.2% 13.4% 5.6% 2.1% 6.2% Cozy 0.1% 10.7% 4.9% 1.7% 5.0%

Coat 15.1% 5.9% 3.6% 7.1% Coat 12.2% 5.2% 2.9% 5.8%

Total 51.1% 49.2% 11.5% 5.6% 33.8% Total 45.1% 41.2% 10.0% 4.6% 29.2%

Daze 18.9% 6.1% 7.1% Daze 14.0% 5.1% 5.5%

Dell 8.6% 20.7% 9.4% Dell 7.1% 18.1% 8.2%

Duck 0.8% 15.2% 5.6% 4.4% Duck 0.2% 13.1% 4.5% 3.5%

Dot 0.2% 5.5% 12.3% 3.5% Dot 4.6% 9.8% 2.8%

Total 27.4% 27.9% 20.7% 17.9% 24.4% Total 21.1% 23.4% 17.7% 14.3% 19.9%

COMP-XM® INQUIRER Page 9

COOKIE SETTINGS

[Link] 11/30
21/02/2026, 16:12 Comp-XM - Inquirer Report

TOP
Round 1
Perceptual Map Tanmay Prakash Dec. 31 2026

20

18

16

14 Adam
Cake
Adam
Cedar
Daze
Cake
Cedar
Daze

12
Aft
Dell
Aft
Dell
Coat Bead
Coat Bead
Size

10 Cozy
Cozy
Acre
Dot
Acre
Dot
Bold
Bold
8
Baker
Baker
Duck
Able
Duck
Able
Bid
Bid
6

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

Aft 9.3 10.9 8/4/2026 Baker 10.5 7.8 12/1/2026 Cake 6.8 13.4 4/11/2027

Able 11.3 6.6 4/5/2026 Bead 12.6 9.8 1/4/2027 Cedar 7.0 13.2 4/11/2027

Acre 13.6 8.9 3/19/2026 Bid 12.0 6.2 10/17/2026 Cozy 10.2 9.4 11/19/2026

Adam 6.6 13.6 8/28/2026 Bold 14.0 8.2 10/17/2026 Coat 11.0 10.0 11/17/2026

All 0.0 0.0 3/6/2027

Digby

Name Pfmn Size Revised

Daze 7.0 13.2 6/28/2026

Dell 9.4 10.8 12/7/2026

Duck 11.3 6.8 12/17/2026

Dot 13.7 8.8 12/18/2026

Dune 0.0 0.0 4/1/2027

COMP-XM® INQUIRER Page 10

COOKIE SETTINGS

[Link] 12/30
21/02/2026, 16:12 Comp-XM - Inquirer Report

TOP
Round 1
HR/TQM Report Tanmay Prakash Dec. 31 2026
Human Resources Summary

Andrews Baldwin Chester Digby

Needed Complement 430 521 537 384

Complement 431 521 537 384

1st Shift Complement 387 414 361 297

2nd Shift Complement 44 107 176 87

Overtime % 0.0% 0.0% 0.0% 0.0%

Turnover Rate 7.0% 10.0% 8.1% 6.5%

New Employees 30 75 47 25

Separated Employees 373 0 0 15

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

Training Hours 80 0 40 80

Productivity Index 102.0% 100.0% 112.4% 122.1%

Recruiting Cost $181 $75 $165 $149

Separation Cost $1,865 $0 $0 $73

Training Cost $690 $0 $429 $614

Total HR Admin Cost $2,736 $75 $594 $836

Labor Contract Next Year

Wages $26.81 $26.81 $26.81 $26.81

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 $1,500 $0 $0 $0

Vendor/JIT $1,500 $0 $0 $0

Quality Initiative Training $1,500 $1,250 $0 $0

Channel Support Systems $1,500 $1,250 $0 $0

Concutrent Engineering $1,500 $1,250 $0 $0

UNEP Green Programs $1,500 $0 $0 $0

TQM Budgets Last Year

Benchmarking $1,500 $0 $0 $0

Quality Function Deployment Effort $1,500 $0 $0 $0

CCE/6 Sigma Training $1,500 $1,250 $0 $0

GEMI TQEM Sustainability Initiatives $1,500 $1,250 $0 $0

Total Expenditures $15,000 $6,250 $0 $0

Cumulative Impacts

Material Cost Reduction 5.03% 0.58% 0.00% 0.00%

Labor Cost Reduction 6.21% 3.47% 0.00% 0.00%

Reduction R&D Cycle Time 27.25% 9.91% 0.00% 0.00%

Reduction Admin Costs 43.11% 0.00% 0.00% 0.00%

Demand Increase 6.63% 0.94% 0.00% 0.00%

COMP-XM® INQUIRER Page 11

COOKIE SETTINGS

[Link] 13/30
21/02/2026, 16:12 Comp-XM - Inquirer Report

PRINT

Annual Report
TOP
Round 1
Annual Report Andrews C59559 Dec. 31 2026

Balance Sheet
ASSETS 2026 2025
DEFINITIONS: Common Size: The common size
Common Size
column simply represents each item as a percentage of
total assets for that year. Cash: Your end-of-year cash Cash $25,005 23.1% $32,226

position. Accounts Receivable: Reflects the lag Accounts Receivable $9,979 9.2% $13,447
between delivery and payment of your products.
Inventory $0 0% $25,680
Inventories: The current value of your inventory
across all products. A zero indicates your company Total Current Assets $34,984 32.3% $71,353

stocked out. Unmet demand would, of course, fall to Plant & Equipment $125,778 116.2% $96,824
your competitors. Plant & Equipment: The current
Accumulated Depreciation ($52,555) -48.6% ($44,409)
value of your plant. Accum Deprec: The total
accumulated depreciation from your plant. Accts Total Fixed Assets $73,223 67.7% $52,415
Payable: What the company currently owes suppliers Total assets $108,207 100% $123,768
for materials and services. Current Debt: The debt
LIABILITIES & OWNERS' EQUITY
the company is obligated to pay during the next year of
operations. It includes emergency loans used to keep Accounts Payable $4,876 4.5% $9,516
your company solvent should you run out of cash during
Current Debt $0 0% $15,717
the year. Long Term Debt: The company's long term
debt is in the form of bonds, and this represents the total Long Term Debt $41,931 38.8% $27,209

value of your bonds. Common Stock: The amount of Total Liabilities $46,807 43.3% $52,442
capital invested by shareholders in the company.
Common Stock $12,081 11.2% $12,081
Retained Earnings: The profits that the company
chose to keep instead of paying to shareholders as Retained Earnings $49,320 45.6% $59,244

dividends. Total Equity $61,401 56.7% $71,325

Total Liab. & O. Equity $108,207 100% $123,768

Cash Flow Statement

Cash Flows from Operating Activities: 2026 2025

The Cash Flow Statement examines what happened in the Cash Account
Net income (Loss) ($9,925) $20,205
during the year. Cash injections appear as positive numbers and cash
withdrawals as negative numbers. The Cash Flow Statement is an excellent Depreciation $8,145 $6,455

tool for diagnosing emergency loans. When negative cash flows exceed Extraordinary gain/losses/writeoffs $0 $0
positives, you are forced to seek emergency funding. For example, if sales are
Accounts Payable ($4,641) $735
bad and you find yourself carrying an abundance of excess inventory, the
report would show the increase in inventory as a huge negative cash flow. Too Inventory $25,680 ($11,144)

much unexpected inventory could outstrip your inflows, exhaust your starting Accounts Receivable $3,468 $10
cash and force you to beg for money to keep your company afloat.
Net cash from operations $22,728 $16,262

Cash Flows from Investing Activities:

Cash Flow Summary Andrews
Plant Improvements ($28,954) ($3,520)
30k
Cash Flows from Financing Activities:

20k Dividends paid $0 ($13,332)

Sales of Common Stock $0 $0

10k Purchase of Common Stock $0 ($1,935)

Cash from long term debt $14,722 $0

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

-10k Change in current debt (net) ($15,717) $9,992

Net cash from financing activities ($995) ($12,808)

-20k
Net change in cash position ($7,221) ($66)

Closing cash position $25,005 $32,226

-30k

-40k

Operations Investment Finance Chg. Cash

Annual Report Page 1

COOKIE SETTINGS

[Link] 14/30
21/02/2026, 16:12 Comp-XM - Inquirer Report

TOP
Round 1
Annual Report Andrews C59559 Dec. 31 2026

2026 Income Statement

Product Name Aft Able Acre Adam All NA NA NA Total Common Size

Sales $41,560 $30,268 $28,108 $21,476 $0 $0 $0 $0 $121,412 100%

Variable Costs:

Direct Labor $12,896 $7,528 $6,963 $7,990 $0 $0 $0 $0 $35,378 29.1%

Direct Material $16,705 $12,178 $11,922 $8,819 $0 $0 $0 $0 $49,624 40.9%

Inventory Carry $0 $0 $0 $0 $0 $0 $0 $0 $0 0%

Total Variable $29,601 $19,707 $18,885 $16,809 $0 $0 $0 $0 $85,002 70%

Contribution Margin $11,958 $10,562 $9,223 $4,667 $0 $0 $0 $0 $36,410 30%

Period Costs:

Depreciation $2,947 $1,245 $1,222 $2,731 $0 $0 $0 $0 $8,145 6.7%

R&D $599 $264 $215 $665 $1,000 $0 $0 $0 $2,743 2.3%

Promotions $2,100 $2,100 $2,100 $2,100 $0 $0 $0 $0 $8,400 6.9%

Sales $2,100 $2,100 $2,100 $2,100 $0 $0 $0 $0 $8,400 6.9%

Admin $1,102 $803 $745 $569 $0 $0 $0 $0 $3,219 2.7%

Total Period $8,848 $6,511 $6,383 $8,166 $1,000 $0 $0 $0 $30,908 25.5%

Net Margin $3,111 $4,051 $2,840 ($3,499) ($1,000) $0 $0 $0 $5,502 4.5%

Other $15,736 13%

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 EBIT ($10,234) -8.4%
in inventory. Depreciation: Calculated on straight-line 15-year depreciation of plant value. Short Term Interest $0 0%
R&D Costs: R&D department expenditures for each product. Admin: Administration
Long Term Interest $5,035 4.1%
overhead is estimated at 1.5% of sales. Promotions: The promotion budget for each
product. Sales: The sales force budget for each product. Other: Charges not included in Taxes ($5,344) -4.4%
other categories such as Fees, Write Offs, and TQM. The fees include money paid to Profit Sharing $0 0%
investment bankers and brokerage firms to issue new stocks or bonds plus consulting fees your
Net Profit ($9,925) -8.2%
instructor might assess. Write-offs include the loss you might experience when you sell capacity
or liquidate inventory as the result of eliminating a production line. If the amount appears as a
negative amount, then you actually made money on the liquidation of capacity or inventory. Variables Margins
EBIT: Earnings Before Interest and Taxes. Short Term Interest: Interest expense based
40%
on last year's current debt, including short term debt, long term notes that have become due,
and emergency loans. Long Term Interest: Interest paid on outstanding bonds. Taxes:
Income tax based upon a 35% tax rate. Profit Sharing: Profits shared with employees
under the labor contract. Net Profit: EBIT minus interest, taxes, and profit sharing. 30%

20%

10%

0%

Aft Able Acre Adam NA NA

NA NA

COOKIE SETTINGS

[Link] 15/30
21/02/2026, 16:12 Comp-XM - Inquirer Report

Profit History Market Share History

$30,000 40%

$20,000
30%

$10,000

20%

$0

10%
$-10,000

$-20,000 0%

2021 2022 2023 2024 2025 2026 2021 2022 2023 2024 2025 2026

ROE History Asset Turnover History

40% 1.5

30% 1.3

20% 1.0

10% 0.8

0% 0.5

-10% 0.3

-20% 0.0

2021 2022 2023 2024 2025 2026 2021 2022 2023 2024 2025 2026

ROS History ROA History

15% 25%

20%

10%
15%

10%
5%

5%

0%
0%

-5%
-5%

-10%

-10% -15%

2021 2022 2023 2024 2025 2026 2021 2022 2023 2024 2025 2026

COOKIE SETTINGS

[Link] 16/30
21/02/2026, 16:12 Comp-XM - Inquirer Report

Annual Report Page 2

COOKIE SETTINGS

[Link] 17/30
21/02/2026, 16:12 Comp-XM - Inquirer Report

PRINT

Annual Report
TOP
Round 1
Annual Report Baldwin C59559 Dec. 31 2026

Balance Sheet
ASSETS 2026 2025
DEFINITIONS: Common Size: The common size
Common Size
column simply represents each item as a percentage of
total assets for that year. Cash: Your end-of-year cash Cash $32,592 33.2% $17,478

position. Accounts Receivable: Reflects the lag Accounts Receivable $12,891 13.1% $9,837
between delivery and payment of your products.
Inventory $0 0% $16,975
Inventories: The current value of your inventory
across all products. A zero indicates your company Total Current Assets $45,483 46.3% $44,290

stocked out. Unmet demand would, of course, fall to Plant & Equipment $93,960 95.7% $84,380
your competitors. Plant & Equipment: The current
Accumulated Depreciation ($41,287) -42.1% ($35,023)
value of your plant. Accum Deprec: The total
accumulated depreciation from your plant. Accts Total Fixed Assets $52,673 53.7% $49,357
Payable: What the company currently owes suppliers Total assets $98,156 100% $93,647
for materials and services. Current Debt: The debt
LIABILITIES & OWNERS' EQUITY
the company is obligated to pay during the next year of
operations. It includes emergency loans used to keep Accounts Payable $7,083 7.2% $6,601
your company solvent should you run out of cash during
Current Debt $13,962 14.2% $18,440
the year. Long Term Debt: The company's long term
debt is in the form of bonds, and this represents the total Long Term Debt $20,852 21.2% $19,475

value of your bonds. Common Stock: The amount of Total Liabilities $41,897 42.7% $44,516
capital invested by shareholders in the company.
Common Stock $8,801 9% $9,099
Retained Earnings: The profits that the company
chose to keep instead of paying to shareholders as Retained Earnings $47,459 48.4% $40,032

dividends. Total Equity $56,260 57.3% $49,131

Total Liab. & O. Equity $98,156 100% $93,647

Cash Flow Statement

Cash Flows from Operating Activities: 2026 2025
The Cash Flow Statement examines what happened in the Cash Account
Net income (Loss) $15,225 $10,734
during the year. Cash injections appear as positive numbers and cash
withdrawals as negative numbers. The Cash Flow Statement is an excellent Depreciation $6,264 $5,625

tool for diagnosing emergency loans. When negative cash flows exceed Extraordinary gain/losses/writeoffs $0 $0
positives, you are forced to seek emergency funding. For example, if sales are
Accounts Payable $482 $1,216
bad and you find yourself carrying an abundance of excess inventory, the
report would show the increase in inventory as a huge negative cash flow. Too Inventory $16,975 ($2,015)

much unexpected inventory could outstrip your inflows, exhaust your starting Accounts Receivable ($3,055) ($1,779)
cash and force you to beg for money to keep your company afloat.
Net cash from operations $35,891 $13,782

Cash Flows from Investing Activities:

Cash Flow Summary Baldwin
Plant Improvements ($9,580) ($6,500)
40k
Cash Flows from Financing Activities:

Dividends paid ($6,489) ($4,492)

30k
Sales of Common Stock $0 $0

Purchase of Common Stock ($1,608) ($1,836)

20k
Cash from long term debt $1,377 $5,667

Retirement of long term debt $0 ($6,322)

10k
Change in current debt (net) ($4,478) $7,937

0 Net cash from financing activities ($11,198) $954

Net change in cash position $15,113 $8,236

-10k Closing cash position $32,592 $17,478

-20k

Operations Investment Finance Chg. Cash

Annual Report Page 1

COOKIE SETTINGS

[Link] 18/30
21/02/2026, 16:12 Comp-XM - Inquirer Report

TOP
Round 1
Annual Report Baldwin C59559 Dec. 31 2026

2026 Income Statement

Product Name Baker Bead Bid Bold Na Na Na Na Total Common Size

Sales $37,607 $34,482 $42,612 $42,145 $0 $0 $0 $0 $156,846 100%

Variable Costs:

Direct Labor $11,713 $8,243 $9,427 $8,551 $0 $0 $0 $0 $37,935 24.2%

Direct Material $16,103 $14,647 $17,438 $17,023 $0 $0 $0 $0 $65,211 41.6%

Inventory Carry $0 $0 $0 $0 $0 $0 $0 $0 $0 0%

Total Variable $27,816 $22,890 $26,865 $25,574 $0 $0 $0 $0 $103,146 65.8%

Contribution Margin $9,791 $11,592 $15,747 $16,571 $0 $0 $0 $0 $53,700 34.2%

Period Costs:

Depreciation $1,691 $1,213 $1,587 $1,773 $0 $0 $0 $0 $6,264 4%

R&D $928 $1,000 $804 $804 $0 $0 $0 $0 $3,535 2.3%

Promotions $1,250 $1,250 $1,250 $1,250 $0 $0 $0 $0 $5,000 3.2%

Sales $900 $900 $800 $800 $0 $0 $0 $0 $3,400 2.2%

Admin $281 $258 $319 $315 $0 $0 $0 $0 $1,173 0.7%

Total Period $5,050 $4,621 $4,759 $4,942 $0 $0 $0 $0 $19,372 12.4%

Net Margin $4,741 $6,971 $10,988 $11,628 $0 $0 $0 $0 $34,328 21.9%

Other $6,343 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 EBIT $27,985 17.8%
in inventory. Depreciation: Calculated on straight-line 15-year depreciation of plant value. Short Term Interest $1,480 0.9%
R&D Costs: R&D department expenditures for each product. Admin: Administration
Long Term Interest $2,604 1.7%
overhead is estimated at 1.5% of sales. Promotions: The promotion budget for each
product. Sales: The sales force budget for each product. Other: Charges not included in Taxes $8,365 5.3%
other categories such as Fees, Write Offs, and TQM. The fees include money paid to Profit Sharing $311 0.2%
investment bankers and brokerage firms to issue new stocks or bonds plus consulting fees your
Net Profit $15,225 9.7%
instructor might assess. Write-offs include the loss you might experience when you sell capacity
or liquidate inventory as the result of eliminating a production line. If the amount appears as a
negative amount, then you actually made money on the liquidation of capacity or inventory. Variables Margins
EBIT: Earnings Before Interest and Taxes. Short Term Interest: Interest expense based
50%
on last year's current debt, including short term debt, long term notes that have become due,
and emergency loans. Long Term Interest: Interest paid on outstanding bonds. Taxes:
Income tax based upon a 35% tax rate. Profit Sharing: Profits shared with employees
40%
under the labor contract. Net Profit: EBIT minus interest, taxes, and profit sharing.

30%

20%

10%

0%

Baker Bead Bid Bold NA NA

NA NA

COOKIE SETTINGS

[Link] 19/30
21/02/2026, 16:12 Comp-XM - Inquirer Report

Profit History Market Share History

$20,000 35%

30%

$15,000
25%

20%
$10,000
15%

10%
$5,000

5%

$0 0%

2021 2022 2023 2024 2025 2026 2021 2022 2023 2024 2025 2026

ROE History Asset Turnover History

30% 2.0

25%

1.5

20%

15% 1.0

10%

0.5

5%

0% 0.0

2021 2022 2023 2024 2025 2026 2021 2022 2023 2024 2025 2026

ROS History ROA History

12.5% 20%

10%
15%

7.5%

10%

5%

5%
2.5%

0% 0%

2021 2022 2023 2024 2025 2026 2021 2022 2023 2024 2025 2026

COOKIE SETTINGS

[Link] 20/30
21/02/2026, 16:12 Comp-XM - Inquirer Report

Annual Report Page 2

COOKIE SETTINGS

[Link] 21/30
21/02/2026, 16:12 Comp-XM - Inquirer Report

PRINT

Annual Report
TOP
Round 1
Annual Report Chester C59559 Dec. 31 2026

Balance Sheet
ASSETS 2026 2025
DEFINITIONS: Common Size: The common size
Common Size
column simply represents each item as a percentage of
total assets for that year. Cash: Your end-of-year cash Cash $37,998 23.1% $32,551

position. Accounts Receivable: Reflects the lag Accounts Receivable $12,358 7.5% $10,838
between delivery and payment of your products.
Inventory $0 0% $10,144
Inventories: The current value of your inventory
across all products. A zero indicates your company Total Current Assets $50,356 30.6% $53,533

stocked out. Unmet demand would, of course, fall to Plant & Equipment $177,560 107.7% $142,900
your competitors. Plant & Equipment: The current
Accumulated Depreciation ($63,104) -38.3% ($51,267)
value of your plant. Accum Deprec: The total
accumulated depreciation from your plant. Accts Total Fixed Assets $114,456 69.4% $91,633
Payable: What the company currently owes suppliers Total assets $164,812 100% $145,165
for materials and services. Current Debt: The debt
LIABILITIES & OWNERS' EQUITY
the company is obligated to pay during the next year of
operations. It includes emergency loans used to keep Accounts Payable $7,633 4.6% $7,198
your company solvent should you run out of cash during
Current Debt $25,256 15.3% $29,274
the year. Long Term Debt: The company's long term
debt is in the form of bonds, and this represents the total Long Term Debt $68,195 41.4% $53,923

value of your bonds. Common Stock: The amount of Total Liabilities $101,084 61.3% $90,395
capital invested by shareholders in the company.
Common Stock $27,549 16.7% $24,674
Retained Earnings: The profits that the company
chose to keep instead of paying to shareholders as Retained Earnings $36,179 22% $30,096

dividends. Total Equity $63,728 38.7% $54,770

Total Liab. & O. Equity $164,812 100% $145,165

Cash Flow Statement

Cash Flows from Operating Activities: 2026 2025
The Cash Flow Statement examines what happened in the Cash Account
Net income (Loss) $6,084 $7,568
during the year. Cash injections appear as positive numbers and cash
withdrawals as negative numbers. The Cash Flow Statement is an excellent Depreciation $11,837 $9,527

tool for diagnosing emergency loans. When negative cash flows exceed Extraordinary gain/losses/writeoffs $0 $0
positives, you are forced to seek emergency funding. For example, if sales are
Accounts Payable $434 $1,273
bad and you find yourself carrying an abundance of excess inventory, the
report would show the increase in inventory as a huge negative cash flow. Too Inventory $10,144 ($1,459)

much unexpected inventory could outstrip your inflows, exhaust your starting Accounts Receivable ($1,521) ($1,049)
cash and force you to beg for money to keep your company afloat.
Net cash from operations $26,979 $15,860

Cash Flows from Investing Activities:

Cash Flow Summary Chester
Plant Improvements ($34,660) ($15,800)
40k
Cash Flows from Financing Activities:

Dividends paid $0 ($12,544)

Sales of Common Stock $2,874 $0

20k
Purchase of Common Stock $0 $0

Cash from long term debt $14,273 $9,570

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

0
Change in current debt (net) ($4,019) $7,085

Net cash from financing activities $13,129 ($3,422)

-20k Net change in cash position $5,447 ($3,362)

Closing cash position $37,998 $32,551

-40k

Operations Investment Finance Chg. Cash

Annual Report Page 1

COOKIE SETTINGS

[Link] 22/30
21/02/2026, 16:12 Comp-XM - Inquirer Report

TOP
Round 1
Annual Report Chester C59559 Dec. 31 2026

2026 Income Statement

Product Name Cake Cedar Cozy Coat Na Na Na Na Total Common Size

Sales $37,172 $38,905 $34,675 $39,607 $0 $0 $0 $0 $150,360 100%

Variable Costs:

Direct Labor $9,115 $9,282 $8,819 $10,460 $0 $0 $0 $0 $37,676 25.1%

Direct Material $16,155 $17,384 $14,355 $17,440 $0 $0 $0 $0 $65,333 43.5%

Inventory Carry $0 $0 $0 $0 $0 $0 $0 $0 $0 0%

Total Variable $25,270 $26,666 $23,174 $27,899 $0 $0 $0 $0 $103,009 68.5%

Contribution Margin $11,903 $12,240 $11,502 $11,707 $0 $0 $0 $0 $47,351 31.5%

Period Costs:

Depreciation $2,800 $3,333 $2,604 $3,100 $0 $0 $0 $0 $11,837 7.9%

R&D $1,000 $1,000 $896 $891 $0 $0 $0 $0 $3,788 2.5%

Promotions $1,150 $1,150 $1,150 $1,150 $0 $0 $0 $0 $4,600 3.1%

Sales $1,000 $1,000 $700 $700 $0 $0 $0 $0 $3,400 2.3%

Admin $407 $426 $380 $434 $0 $0 $0 $0 $1,647 1.1%

Total Period $6,357 $6,909 $5,730 $6,275 $0 $0 $0 $0 $25,272 16.8%

Net Margin $5,545 $5,330 $5,771 $5,432 $0 $0 $0 $0 $22,079 14.7%

Other $857 0.6%

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 EBIT $21,222 14.1%
in inventory. Depreciation: Calculated on straight-line 15-year depreciation of plant value. Short Term Interest $3,031 2%
R&D Costs: R&D department expenditures for each product. Admin: Administration
Long Term Interest $8,641 5.7%
overhead is estimated at 1.5% of sales. Promotions: The promotion budget for each
product. Sales: The sales force budget for each product. Other: Charges not included in Taxes $3,343 2.2%
other categories such as Fees, Write Offs, and TQM. The fees include money paid to Profit Sharing $124 0.1%
investment bankers and brokerage firms to issue new stocks or bonds plus consulting fees your
Net Profit $6,084 4%
instructor might assess. Write-offs include the loss you might experience when you sell capacity
or liquidate inventory as the result of eliminating a production line. If the amount appears as a
negative amount, then you actually made money on the liquidation of capacity or inventory. Variables Margins
EBIT: Earnings Before Interest and Taxes. Short Term Interest: Interest expense based
40%
on last year's current debt, including short term debt, long term notes that have become due,
and emergency loans. Long Term Interest: Interest paid on outstanding bonds. Taxes:
Income tax based upon a 35% tax rate. Profit Sharing: Profits shared with employees
under the labor contract. Net Profit: EBIT minus interest, taxes, and profit sharing. 30%

20%

10%

0%

Cake Cedar Cozy Coat NA NA

NA NA

COOKIE SETTINGS

[Link] 23/30
21/02/2026, 16:12 Comp-XM - Inquirer Report

Profit History Market Share History

$12,500 35%

30%
$10,000

25%

$7,500
20%

15%
$5,000

10%

$2,500
5%

$0 0%

2021 2022 2023 2024 2025 2026 2021 2022 2023 2024 2025 2026

ROE History Asset Turnover History

20% 1.5

1.3

15%

1.0

10% 0.8

0.5

5%

0.3

0% 0.0

2021 2022 2023 2024 2025 2026 2021 2022 2023 2024 2025 2026

ROS History ROA History

10% 8%

8%
6%

6%

4%

4%

2%
2%

0% 0%

2021 2022 2023 2024 2025 2026 2021 2022 2023 2024 2025 2026

COOKIE SETTINGS

[Link] 24/30
21/02/2026, 16:12 Comp-XM - Inquirer Report

Annual Report Page 2

COOKIE SETTINGS

[Link] 25/30
21/02/2026, 16:12 Comp-XM - Inquirer Report

PRINT

Annual Report
TOP
Round 1
Annual Report Digby C59559 Dec. 31 2026

Balance Sheet
ASSETS 2026 2025
DEFINITIONS: Common Size: The common size
Common Size
column simply represents each item as a percentage of
total assets for that year. Cash: Your end-of-year cash Cash $31,990 21.3% $32,577

position. Accounts Receivable: Reflects the lag Accounts Receivable $9,894 6.6% $9,754
between delivery and payment of your products.
Inventory $0 0% $6,366
Inventories: The current value of your inventory
across all products. A zero indicates your company Total Current Assets $41,884 27.9% $48,697
stocked out. Unmet demand would, of course, fall to Plant & Equipment $165,300 110.2% $124,400
your competitors. Plant & Equipment: The current
Accumulated Depreciation ($57,176) -38.1% ($47,289)
value of your plant. Accum Deprec: The total
accumulated depreciation from your plant. Accts Total Fixed Assets $108,124 72.1% $77,111
Payable: What the company currently owes suppliers Total assets $150,009 100% $125,809
for materials and services. Current Debt: The debt
LIABILITIES & OWNERS' EQUITY
the company is obligated to pay during the next year of
operations. It includes emergency loans used to keep Accounts Payable $5,639 3.8% $5,796
your company solvent should you run out of cash during
Current Debt $21,716 14.5% $25,500
the year. Long Term Debt: The company's long term
debt is in the form of bonds, and this represents the total Long Term Debt $59,170 39.4% $41,362

value of your bonds. Common Stock: The amount of Total Liabilities $86,525 57.7% $72,658
capital invested by shareholders in the company.
Common Stock $18,667 12.4% $14,382
Retained Earnings: The profits that the company
chose to keep instead of paying to shareholders as Retained Earnings $44,817 29.9% $38,769

dividends. Total Equity $63,484 42.3% $53,151

Total Liab. & O. Equity $150,009 100% $125,809

Cash Flow Statement

Cash Flows from Operating Activities: 2026 2025
The Cash Flow Statement examines what happened in the Cash Account
Net income (Loss) $6,048 $10,165
during the year. Cash injections appear as positive numbers and cash
withdrawals as negative numbers. The Cash Flow Statement is an excellent Depreciation $9,887 $8,293

tool for diagnosing emergency loans. When negative cash flows exceed Extraordinary gain/losses/writeoffs $0 $0
positives, you are forced to seek emergency funding. For example, if sales are
Accounts Payable ($157) $608
bad and you find yourself carrying an abundance of excess inventory, the
report would show the increase in inventory as a huge negative cash flow. Too Inventory $6,366 $1,347

much unexpected inventory could outstrip your inflows, exhaust your starting Accounts Receivable ($140) ($937)
cash and force you to beg for money to keep your company afloat.
Net cash from operations $22,004 $19,476

Cash Flows from Investing Activities:

Cash Flow Summary Digby
Plant Improvements ($40,900) ($26,642)
40k
Cash Flows from Financing Activities:

Dividends paid $0 ($6,291)

20k Sales of Common Stock $4,285 $0

Purchase of Common Stock $0 $0

0 Cash from long term debt $17,808 $15,601

Retirement of long term debt $0 ($5,881)

Change in current debt (net) ($3,784) $9,624

-20k
Net cash from financing activities $18,309 $13,054

Net change in cash position ($587) $5,888

-40k
Closing cash position $31,990 $32,577

-60k

Operations Investment Finance Chg. Cash

Annual Report Page 1

COOKIE SETTINGS

[Link] 26/30
21/02/2026, 16:12 Comp-XM - Inquirer Report

TOP
Round 1
Annual Report Digby C59559 Dec. 31 2026

2026 Income Statement

Product Name Daze Dell Duck Dot Dune Na Na Na Total Common Size

Sales $27,700 $40,838 $27,098 $24,741 $0 $0 $0 $0 $120,378 100%

Variable Costs:

Direct Labor $3,854 $10,698 $5,282 $5,055 $0 $0 $0 $0 $24,889 20.7%

Direct Material $9,924 $18,453 $11,725 $9,985 $0 $0 $0 $0 $50,086 41.6%

Inventory Carry $0 $0 $0 $0 $0 $0 $0 $0 $0 0%

Total Variable $13,777 $29,151 $17,007 $15,040 $0 $0 $0 $0 $74,976 62.3%

Contribution Margin $13,923 $11,687 $10,091 $9,701 $0 $0 $0 $0 $45,402 37.7%

Period Costs:

Depreciation $3,500 $3,400 $1,600 $1,387 $0 $0 $0 $0 $9,887 8.2%

R&D $496 $947 $973 $977 $1,000 $0 $0 $0 $4,393 3.6%

Promotions $1,000 $1,000 $1,000 $1,000 $0 $0 $0 $0 $4,000 3.3%

Sales $1,000 $1,800 $900 $1,200 $0 $0 $0 $0 $4,900 4.1%

Admin $386 $569 $378 $345 $0 $0 $0 $0 $1,678 1.4%

Total Period $6,382 $7,716 $4,851 $4,908 $1,000 $0 $0 $0 $24,858 20.6%

Net Margin $7,541 $3,971 $5,240 $4,793 ($1,000) $0 $0 $0 $20,544 17.1%

Other $1,105 0.9%

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 EBIT $19,440 16.1%
in inventory. Depreciation: Calculated on straight-line 15-year depreciation of plant value. Short Term Interest $2,541 2.1%
R&D Costs: R&D department expenditures for each product. Admin: Administration
Long Term Interest $7,404 6.2%
overhead is estimated at 1.5% of sales. Promotions: The promotion budget for each
product. Sales: The sales force budget for each product. Other: Charges not included in Taxes $3,323 2.8%
other categories such as Fees, Write Offs, and TQM. The fees include money paid to Profit Sharing $123 0.1%
investment bankers and brokerage firms to issue new stocks or bonds plus consulting fees your
Net Profit $6,048 5%
instructor might assess. Write-offs include the loss you might experience when you sell capacity
or liquidate inventory as the result of eliminating a production line. If the amount appears as a
negative amount, then you actually made money on the liquidation of capacity or inventory. Variables Margins
EBIT: Earnings Before Interest and Taxes. Short Term Interest: Interest expense based
60%
on last year's current debt, including short term debt, long term notes that have become due,
and emergency loans. Long Term Interest: Interest paid on outstanding bonds. Taxes:
Income tax based upon a 35% tax rate. Profit Sharing: Profits shared with employees 50%
under the labor contract. Net Profit: EBIT minus interest, taxes, and profit sharing.

40%

30%

20%

10%

0%

Daze Dell Duck Dot NA NA

NA NA

COOKIE SETTINGS

[Link] 27/30
21/02/2026, 16:12 Comp-XM - Inquirer Report

Profit History Market Share History

$12,500 30%

25%
$10,000

20%
$7,500

15%

$5,000
10%

$2,500
5%

$0 0%

2021 2022 2023 2024 2025 2026 2021 2022 2023 2024 2025 2026

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

2021 2022 2023 2024 2025 2026 2021 2022 2023 2024 2025 2026

ROS History ROA History

12.5% 12.5%

10% 10%

7.5% 7.5%

5% 5%

2.5% 2.5%

0% 0%

2021 2022 2023 2024 2025 2026 2021 2022 2023 2024 2025 2026

COOKIE SETTINGS

[Link] 28/30
21/02/2026, 16:12 Comp-XM - Inquirer Report

Annual Report Page 2

COOKIE SETTINGS

[Link] 29/30
21/02/2026, 16:12 Comp-XM - Inquirer Report

COOKIE SETTINGS

[Link] 30/30