21/02/2026, 13:36 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

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Round 0
Dec. 31 2025 Tanmay
Report Prakash

Andrews Baldwin Chester

Tanmay Prakash

Digby

Selected Financial Statistics

Andrews Baldwin Chester Digby

ROS 12.3% 9% 5.7% 8.6%

Asset Turnover 1.32 1.28 0.91 0.94

ROA 16.3% 11.5% 5.2% 8.1%

Leverage (Assets/Equity) 1.7 1.9 2.7 2.4

ROE 28.3% 21.8% 13.8% 19.1%

Emergency Loan $0 $0 $0 $0

Sales $163,608,638 $119,682,208 $131,858,762 $118,678,529

EBIT $36,568,511 $21,096,446 $21,858,788 $23,706,513

Profits $20,204,718 $10,733,913 $7,568,210 $10,164,890

Cumulative Profit $0 $0 $0 $0

SG&A / Sales 7.8% 10.3% 9.6% 11.2%

Contrib. Margin % 34.2% 32.9% 33.8% 38.8%

Percent Of Sales $ Market Share

125%
Digby
Digby
22.2 %
22.2 %
Andrews
Andrews
100% 30.7 %
30.7 %
Other
SGA
Depr
75% Var Cos
Profit

50%

25%
Chester
Chester
24.7 %
24.7 %

0% Baldwin
Baldwin
Andrews Baldwin Chester Digby 22.4 %
22.4 %

Market Share information is provided on Page 7.

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Stocks & Bonds Tanmay Prakash Dec. 31 2025
Stock Market Summary

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

Andrews $95.71 $15.19 2,051,031 $196 $34.78 $9.85 $6.50 6.8% 9.7

Baldwin $54.98 $6.26 1,909,747 $105 $25.73 $5.62 $2.35 4.3% 9.8

Chester $44.72 $1.11 2,565,751 $115 $21.35 $2.95 $4.89 10.9% 15.2

Digby $53.15 $10.83 2,173,111 $116 $24.46 $4.68 $2.89 5.4% 11.4

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 13.0% 103.58 BB

11.2S2032 $8,837,000 11.3% 99.07 BB

11.9S2033 $7,072,000 11.6% 102.54 BB

Baldwin

13.5S2027 $11,300,000 13.2% 102.54 B

11.1S2034 $2,507,689 11.7% 95.21 B

11.2S2035 $5,667,039 11.7% 95.48 B

Chester

13.5S2027 $11,300,000 13.5% 100.17 C

11.3S2032 $10,417,600 12.4% 90.83 C

12.5S2033 $14,665,611 13.1% 95.74 C

12.5S2034 $7,969,218 13.1% 95.45 C

12.5S2035 $9,570,210 13.1% 95.19 C

Digby

13.5S2027 $11,300,000 13.4% 100.67 CC

11.2S2032 $8,635,154 12.2% 91.62 CC

12.4S2033 $5,826,767 12.8% 96.65 CC

11.9S2035 $15,600,517 12.7% 93.51 CC

Next Year's Prime Rate 8%

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Financial Summary Tanmay Prakash Dec. 31 2025

Cash Flow Statement Survey

Andrews Baldwin Chester Digby
Cash flows from operating activities
Net Income (Loss) $20,205 $10,734 $7,568 $10,165
Adjustment for non-cash items:
Depreciation $6,455 $5,625 $9,527 $8,293
Extraordinary gains/losses/writeoffs $0 $0 $0 $0
Changes in current assets and liabilities:
Accounts payable $735 $1,216 $1,273 $608
Inventory ($11,144) ($2,015) ($1,459) $1,347
Accounts receivable $10 ($1,779) ($1,049) ($937)
Net cash from operations $16,262 $13,782 $15,860 $19,476

Cash flows from investing activities

Plant improvements (net) ($3,520) ($6,500) ($15,800) ($26,642)
Cash flows from financing activities
Dividends paid ($13,332) ($4,492) ($12,544) ($6,291)
Sales of common stock $0 $0 $0 $0
Purchase of common stock ($1,935) ($1,836) $0 $0
Cash from long term debt issued $0 $5,667 $9,570 $15,601
Early retirement of long term debt $0 $0 $0 $0
Retirement of current debt ($5,725) ($10,504) ($22,189) ($15,875)
Cash from current debt borrowing $8,184 $12,119 $21,741 $19,619
Cash from emergency loan $0 $0 $0 $0

Net cash from financing activities ($12,808) $954 ($3,422) $13,054

Net change in cash position ($66) $8,236 ($3,362) $5,888

Balance Sheet Survey

Andrews Baldwin Chester Digby
Cash $32,226 $17,478 $32,551 $32,577
Accounts Receivable $13,447 $9,837 $10,838 $9,754
Inventory $25,680 $16,975 $10,144 $6,366
Total Current Assets $71,353 $44,290 $53,532 $48,698

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

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

Total Assets $123,768 $93,647 $145,165 $125,809

Accounts Payable $9,516 $6,601 $7,198 $5,796

Current Debt $15,717 $18,440 $29,274 $25,500
Total Current Liabilities $25,233 $25,041 $36,472 $31,296

Long Term Debt $27,209 $19,475 $53,923 $41,362

Total Liabilities $52,443 $44,516 $90,395 $72,658

Common Stock $12,081 $9,099 $24,674 $14,382

Retained Earnings $59,244 $40,032 $30,096 $38,769
Total Equity $71,325 $49,131 $54,770 $53,151

Total Liabilities & Owner's Equity $123,768 $93,647 $145,165 $125,809

Income Statement Survey

Andrews Baldwin Chester Digby
Sales $163,609 $119,682 $131,859 $118,679
Variable Costs (Labor, Material, Carry) $107,721 $80,332 $87,337 $72,634
Contribution Margin $55,888 $39,350 $44,522 $46,045
Depreciation $6,455 $5,625 $9,527 $8,293
SGA (R&D, Promo, Sales, Admin) $12,835 $12,318 $12,657 $13,265
Other (Fees, Writeoffs, TQM, Bonuses $29 $311 $479 $780
EBIT $36,569 $21,096 $21,859 $23,707
Interest (Short term, Long term) $4,850 $4,246 $9,978 $7,749
Taxes $11,101 $5,898 $4,158 $5,585
Profit Sharing $412 $219 $154 $207
Net Profit $20,205 $10,734 $7,568 $10,165

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Production Analysis Tanmay Prakash Dec. 31 2025

Production Capacity

Andrews

Baldwin

Chester

Digby

0 500 1,000 1,500 2,000 2,500 3,000 3,500 4,000 4,500 5,000 5,500 6,000 6,5

Capacity Production

Andrews Baldwin Chester Digby

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

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 1,832 44 12/9/2024 2.2 22000 8.4 11.8 $32.00 $11.60 $8.96 35% 50% 5.0 1,200 149%

Able Nano 922 263 11/9/2025 1.1 24000 11.1 7.2 $40.00 $16.13 $10.29 33% 42% 4.0 728 141%

Acre Elite 773 215 11/14/2025 1.1 26000 13.2 9.2 $42.00 $16.81 $9.80 36% 22% 4.0 714 121%

Adam Thrift 1,372 757 4/13/2023 5.1 20000 5.7 14.5 $26.00 $8.13 $7.90 33% 90% 6.0 1,130 188%

Baker Nano 1,129 84 11/12/2025 2.2 23000 9.4 9.0 $30.00 $13.98 $9.50 25% 93% 5.0 570 191%

Bead Elite 436 144 12/13/2025 1.9 25000 12.6 9.8 $38.00 $15.87 $7.73 41% 0% 5.0 700 64%

Bid Nano 960 261 12/22/2025 1.0 23000 11.0 7.2 $37.00 $15.79 $8.65 33% 33% 5.0 850 132%

Bold Elite 865 239 12/5/2025 1.0 25000 13.0 9.2 $39.00 $16.39 $8.14 36% 13% 5.0 950 111%

Cake Thrift 1,341 233 12/11/2025 2.8 17000 6.8 13.4 $19.00 $8.40 $4.03 41% 33% 8.0 1,050 132%

Cedar Thrift 1,675 280 12/19/2025 2.6 17000 7.0 13.2 $19.00 $8.61 $4.22 37% 57% 8.0 1,250 155%

Cozy Core 1,291 146 12/3/2025 1.2 18000 9.4 10.4 $27.00 $11.68 $7.38 30% 93% 6.0 900 191%

Coat Core 1,418 81 11/19/2025 1.2 20000 10.1 10.9 $28.00 $12.39 $7.33 30% 87% 6.0 950 185%

Daze Thrift 1,725 22 6/28/2026 3.5 14000 6.0 14.2 $20.00 $6.65 $2.82 51% 100% 9.0 1,000 198%

Dell Core 1,879 14 11/30/2025 1.2 16000 8.6 11.6 $22.00 $10.01 $5.64 31% 100% 7.0 1,150 198%

Duck Nano 700 161 12/22/2025 1.1 18000 10.5 7.9 $31.00 $13.64 $6.24 36% 25% 6.0 750 124%

Dot Elite 605 134 11/5/2025 1.1 20000 12.5 9.7 $35.00 $14.36 $7.09 38% 8% 5.0 800 107%

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Thrift Market Segment Analysis Tanmay Prakash Dec. 31 2025

Thrift Statisitcs Accessibility Thrift

Total Industry Unit Demand 5,106

Actual Industry Unit Sales 5,106

Andrews
Segment % of Total Industry 27%

Next Year's Segment Growth Rate 11%

Baldwin
Thrift Customer Buying Criteria
Expectations Importance

1. Price $14.00 - 26.00 55% Chester

2. Reliability MTBF 14000-20000 20%

3. Ideal Position Pfmn 6.5 Size 13.7 15%

4. Age Ideal Age = 3.0 10%

Digby

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

Perceptual Map For Thrift Actual vs Potential Market Share Thrift

20 60%

18
50%
16
Adam
Daze
Adam
Daze
14 Cake
Cedar
Cake
Cedar 40%
Dell
Dell
12 Coat
Coat
Cozy
Cozy
30%
Size

10

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 28% 1,405 12/19/2025 7.0 13.2 $19.00 17000 2.56 $1,050 63% $800 62% 30

Cake 23% 1,187 12/11/2025 6.8 13.4 $19.00 17000 2.76 $1,050 63% $1,000 62% 31

Daze 20% 1,037 6/28/2026 6.0 14.2 $20.00 14000 3.46 $950 52% $1,000 63% 18

Adam 16% 841 4/13/2023 5.7 14.5 $26.00 20000 5.11 $1,200 79% $2,000 74% 13

Dell 10% 514 11/30/2025 8.6 11.6 $22.00 16000 1.17 $950 52% $1,000 63% 6

Cozy 1% 72 12/3/2025 9.4 10.4 $27.00 18000 1.21 $1,050 62% $600 62% 0

Coat 1% 48 11/19/2025 10.1 10.9 $28.00 20000 1.25 $1,050 63% $600 62% 0

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Core Market Segment Analysis Tanmay Prakash Dec. 31 2025

Core Statisitcs Accessibility Core

Total Industry Unit Demand 6,683

Actual Industry Unit Sales 6,683

Andrews
Segment % of Total Industry 35.3%

Next Year's Segment Growth Rate 10%

Baldwin
Core Customer Buying Criteria
Expectations Importance

1. Price $20.00 - 32.00 46% Chester

2. Age Ideal Age = 2.0 20%

3. Reliability MTBF 16000-22000 18%

4. Ideal Position Pfmn 8.6 Size 11.6 16%

Digby

0% 20% 40% 60% 80% 1

Perceptual Map For Core Actual vs Potential Market Share Core

20 40%

18

16
Adam
Daze
Adam
Daze 30%
14 Cake
Cedar
Cake
Cedar
Aft
Dell
Aft
Dell
12 Coat
Coat
Cozy
Cozy
Bead
Dot
Bead
Dot 20%
Size

10 Baker
Baker
Duck
Duck
8

6 10%

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 20% 1,364 11/30/2025 8.6 11.6 $22.00 16000 1.17 $950 52% $1,000 62% 33

Aft 18% 1,229 12/9/2024 8.4 11.8 $32.00 22000 2.24 $1,200 80% $1,000 85% 27

Coat 15% 989 11/19/2025 10.1 10.9 $28.00 20000 1.25 $1,050 63% $600 58% 18

Cozy 15% 981 12/3/2025 9.4 10.4 $27.00 18000 1.21 $1,050 62% $600 58% 18

Daze 10% 688 6/28/2026 6.0 14.2 $20.00 14000 3.46 $950 52% $1,000 62% 9

Adam 8% 531 4/13/2023 5.7 14.5 $26.00 20000 5.11 $1,200 79% $2,000 85% 5

Baker 6% 415 11/12/2025 9.4 9.0 $30.00 23000 2.19 $1,100 71% $400 22% 7

Cedar 4% 270 12/19/2025 7.0 13.2 $19.00 17000 2.56 $1,050 63% $800 58% 27

Cake 2% 154 12/11/2025 6.8 13.4 $19.00 17000 2.76 $1,050 63% $1,000 58% 26

Duck 1% 54 12/22/2025 10.5 7.9 $31.00 18000 1.08 $950 53% $600 62% 0

Dot 0% 8 11/5/2025 12.5 9.7 $35.00 20000 1.12 $950 52% $1,300 62% 0

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Nano Market Segment Analysis Tanmay Prakash Dec. 31 2025

Nano Statisitcs Accessibility Nano

Total Industry Unit Demand 3,652

Actual Industry Unit Sales 3,652

Andrews
Segment % of Total Industry 19.3%

Next Year's Segment Growth Rate 14%

Baldwin
Nano Customer Buying Criteria
Expectations Importance

1. Ideal Position Pfmn 10.5 Size 7.7 35% Chester

2. Price $28.00 - 40.00 27%

3. Age Ideal Age = 1.0 20%

4. Reliability MTBF 18000-24000 18%

Digby

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

Perceptual Map For Nano Actual vs Potential Market Share Nano

20 50%

18

16 40%

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

10 Baker
Baker Bold
Acre
Bold
Acre
Duck
Duck 20%
8 Able
Bid
Able
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 18% 660 12/22/2025 11.0 7.2 $37.00 23000 1.04 $1,100 70% $1,200 81% 44

Able 17% 631 11/9/2025 11.1 7.2 $40.00 24000 1.12 $1,200 78% $1,000 82% 42

Duck 13% 464 12/22/2025 10.5 7.9 $31.00 18000 1.08 $950 53% $600 66% 37

Baker 12% 432 11/12/2025 9.4 9.0 $30.00 23000 2.19 $1,100 71% $400 81% 43

Aft 8% 296 12/9/2024 8.4 11.8 $32.00 22000 2.24 $1,200 80% $1,000 82% 10

Bold 7% 260 12/5/2025 13.0 9.2 $39.00 25000 1.05 $1,100 69% $1,200 81% 10

Coat 7% 240 11/19/2025 10.1 10.9 $28.00 20000 1.25 $1,050 63% $600 28% 20

Dot 6% 236 11/5/2025 12.5 9.7 $35.00 20000 1.12 $950 52% $1,300 66% 12

Cozy 5% 183 12/3/2025 9.4 10.4 $27.00 18000 1.21 $1,050 62% $600 28% 15

Acre 4% 161 11/14/2025 13.2 9.2 $42.00 26000 1.09 $1,200 77% $1,000 82% 4

Bead 2% 90 12/13/2025 12.6 9.8 $38.00 25000 1.91 $1,100 72% $400 81% 13

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Elite Market Segment Analysis Tanmay Prakash Dec. 31 2025

Elite Statisitcs Accessibility Elite

Total Industry Unit Demand 3,480

Actual Industry Unit Sales 3,480

Andrews
Segment % of Total Industry 18.4%

Next Year's Segment Growth Rate 16%

Baldwin
Elite Customer Buying Criteria
Expectations Importance

1. Age Ideal Age = 0.0 34% Chester

2. Price $30.00 - 42.00 24%

3. Ideal Position Pfmn 12.5 Size 9.7 22%

4. Reliability MTBF 20000-26000 20%

Digby

0% 20% 40% 60% 80% 1

Perceptual Map For Elite Actual vs Potential Market Share Elite

20 50%

18

16 40%

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

10 Baker
Baker Bold
Acre
Bold
Acre
Duck
Duck 20%
8 Able
Bid
Able
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

Acre 18% 612 11/14/2025 13.2 9.2 $42.00 26000 1.09 $1,200 77% $1,000 87% 39

Bold 17% 605 12/5/2025 13.0 9.2 $39.00 25000 1.05 $1,100 69% $1,200 81% 40

Dot 10% 361 11/5/2025 12.5 9.7 $35.00 20000 1.12 $950 52% $1,300 55% 25

Bead 10% 346 12/13/2025 12.6 9.8 $38.00 25000 1.91 $1,100 72% $400 81% 32

Aft 9% 306 12/9/2024 8.4 11.8 $32.00 22000 2.24 $1,200 80% $1,000 87% 8

Bid 9% 300 12/22/2025 11.0 7.2 $37.00 23000 1.04 $1,100 70% $1,200 81% 11

Able 8% 291 11/9/2025 11.1 7.2 $40.00 24000 1.12 $1,200 78% $1,000 87% 11

Baker 8% 282 11/12/2025 9.4 9.0 $30.00 23000 2.19 $1,100 71% $400 81% 22

Duck 5% 182 12/22/2025 10.5 7.9 $31.00 18000 1.08 $950 53% $600 55% 11

Coat 4% 141 11/19/2025 10.1 10.9 $28.00 20000 1.25 $1,050 63% $600 19% 11

Cozy 2% 54 12/3/2025 9.4 10.4 $27.00 18000 1.21 $1,050 62% $600 19% 5

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Market Share Report Tanmay Prakash Dec. 31 2025

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 5,106 6,683 3,652 3,480 18,920 Units Demanded 5,106 6,683 3,652 3,480 18,920

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

Aft 18.4% 8.1% 8.8% 9.7% Aft 17.9% 8.1% 8.8% 9.5%

Able 17.3% 8.4% 4.9% Able 17.3% 8.4% 4.9%

Acre 4.4% 17.6% 4.1% Acre 4.4% 17.6% 4.1%

Adam 16.5% 7.9% 7.3% Adam 16.3% 7.8% 7.1%

Total 16.5% 26.3% 29.8% 34.8% 25.9% Total 16.3% 25.7% 29.8% 34.8% 25.6%

Baker 6.2% 11.8% 8.1% 6.0% Baker 6.1% 11.8% 8.1% 5.9%

Bead 2.5% 9.9% 2.3% Bead 2.5% 9.9% 2.3%

Bid 18.1% 8.6% 5.1% Bid 18.1% 8.6% 5.1%

Bold 7.1% 17.4% 4.6% Bold 7.1% 17.4% 4.6%

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

Cake 23.3% 2.3% 7.1% Cake 23.0% 2.3% 7.0%

Cedar 27.5% 4.0% 8.9% Cedar 27.2% 4.0% 8.7%

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

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

Total 53.1% 35.8% 11.6% 5.6% 30.3% Total 52.4% 35.0% 11.6% 5.6% 29.8%

Daze 20.3% 10.3% 9.1% Daze 20.3% 10.2% 9.1%

Dell 10.1% 20.4% 9.9% Dell 11.0% 22.2% 10.8%

Duck 0.8% 12.7% 5.2% 3.7% Duck 0.8% 12.7% 5.2% 3.7%

Dot 0.1% 6.5% 10.4% 3.2% Dot 0.1% 6.5% 10.4% 3.2%

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

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Perceptual Map Tanmay Prakash Dec. 31 2025

20

18

16
Adam
Adam
Daze
Daze
14 Cake
Cedar
Cake
Cedar

12
Aft
Dell
Aft
Dell
Coat
Coat
Cozy
Cozy
Bead
Dot
Bead
Size

Dot
10
Baker
Baker Bold
Acre
Bold
Acre

Duck
Duck
8
Able
Bid
Able
Bid

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 8.4 11.8 12/9/2024 Baker 9.4 9.0 11/12/2025 Cake 6.8 13.4 12/11/2025

Able 11.1 7.2 11/9/2025 Bead 12.6 9.8 12/13/2025 Cedar 7.0 13.2 12/19/2025

Acre 13.2 9.2 11/14/2025 Bid 11.0 7.2 12/22/2025 Cozy 9.4 10.4 12/3/2025

Adam 5.7 14.5 4/13/2023 Bold 13.0 9.2 12/5/2025 Coat 10.1 10.9 11/19/2025

Digby

Name Pfmn Size Revised

Daze 6.0 14.2 6/28/2026

Dell 8.6 11.6 11/30/2025

Duck 10.5 7.9 12/22/2025

Dot 12.5 9.7 11/5/2025

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HR/TQM Report Tanmay Prakash Dec. 31 2025
Human Resources Summary

Andrews Baldwin Chester Digby

Needed Complement 804 498 533 398

Complement 804 498 533 398

1st Shift Complement 525 371 316 260

2nd Shift Complement 279 127 217 138

Overtime % 0.0% 0.0% 0.0% 0.0%

Turnover Rate 10.0% 10.0% 8.2% 6.6%

New Employees 140 115 97 54

Separated Employees 0 0 0 0

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

Training Hours 0 0 40 80

Productivity Index 100.0% 100.0% 109.6% 117.6%

Recruiting Cost $140 $115 $340 $324

Separation Cost $0 $0 $0 $0

Training Cost $0 $0 $426 $637

Total HR Admin Cost $140 $115 $766 $962

Labor Contract Next Year

Wages $25.53 $25.53 $25.53 $25.53

Benefits 2,500 2,500 2,500 2,500

Profit Sharing 2.0% 2.0% 2.0% 2.0%

Annual Raise 5.0% 5.0% 5.0% 5.0%

TQM Summary

Andrews Baldwin Chester Digby

Process Mgt Budgets Last Year

CPI Systems $0 $0 $0 $0

Vendor/JIT $0 $0 $0 $0

Quality Initiative Training $0 $0 $0 $0

Channel Support Systems $0 $0 $0 $0

Concutrent Engineering $0 $0 $0 $0

UNEP Green Programs $0 $0 $0 $0

TQM Budgets Last Year

Benchmarking $0 $0 $0 $0

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

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

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

Total Expenditures $0 $0 $0 $0

Cumulative Impacts

Material Cost Reduction 0.00% 0.00% 0.00% 0.00%

Labor Cost Reduction 0.00% 0.00% 0.00% 0.00%

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

Reduction Admin Costs 0.00% 0.00% 0.00% 0.00%

Demand Increase 0.00% 0.00% 0.00% 0.00%

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Annual Report Andrews C59559 Dec. 31 2025

Balance Sheet
ASSETS 2025 2024
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 $32,226 26% $32,292

position. Accounts Receivable: Reflects the lag Accounts Receivable $13,447 10.9% $13,458
between delivery and payment of your products.
Inventory $25,680 20.7% $14,537
Inventories: The current value of your inventory
across all products. A zero indicates your company Total Current Assets $71,353 57.7% $60,287

stocked out. Unmet demand would, of course, fall to Plant & Equipment $96,824 78.2% $93,304
your competitors. Plant & Equipment: The current
Accumulated Depreciation ($44,409) -35.9% ($37,954)
value of your plant. Accum Deprec: The total
accumulated depreciation from your plant. Accts Total Fixed Assets $52,415 42.3% $55,350
Payable: What the company currently owes suppliers Total assets $123,768 100% $115,636
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 $9,516 7.7% $8,781
your company solvent should you run out of cash during
Current Debt $15,717 12.7% $5,725
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 $27,209 22% $34,742

value of your bonds. Common Stock: The amount of Total Liabilities $52,442 42.4% $49,248
capital invested by shareholders in the company.
Common Stock $12,081 9.8% $12,444
Retained Earnings: The profits that the company
chose to keep instead of paying to shareholders as Retained Earnings $59,244 47.9% $53,944

dividends. Total Equity $71,325 57.6% $66,388

Total Liab. & O. Equity $123,768 100% $115,636

Cash Flow Statement

Cash Flows from Operating Activities: 2025 2024
The Cash Flow Statement examines what happened in the Cash Account
Net income (Loss) $20,205 $21,840
during the year. Cash injections appear as positive numbers and cash
withdrawals as negative numbers. The Cash Flow Statement is an excellent Depreciation $6,455 $6,220

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 $735 $2,083
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 ($11,144) ($3,940)

much unexpected inventory could outstrip your inflows, exhaust your starting Accounts Receivable $10 ($2,901)
cash and force you to beg for money to keep your company afloat.
Net cash from operations $16,262 $23,302

Cash Flows from Investing Activities:

Cash Flow Summary Andrews
Plant Improvements ($3,520) ($1,820)
20k
Cash Flows from Financing Activities:

Dividends paid ($13,332) ($7,947)

Sales of Common Stock $0 $0

10k
Purchase of Common Stock ($1,935) ($541)

Cash from long term debt $0 $0

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

0
Change in current debt (net) $9,992 ($2,070)

Net cash from financing activities ($12,808) ($10,558)

-10k Net change in cash position ($66) $10,924

Closing cash position $32,226 $32,292

-20k

Operations Investment Finance Chg. Cash

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Annual Report Andrews C59559 Dec. 31 2025

2025 Income Statement

Product Name Aft Able Acre Adam Na Na Na Na Total Common Size

Sales $58,617 $36,877 $32,445 $35,670 $0 $0 $0 $0 $163,609 100%

Variable Costs:

Direct Labor $16,327 $9,435 $7,621 $10,834 $0 $0 $0 $0 $44,218 27%

Direct Material $21,923 $14,362 $12,568 $11,568 $0 $0 $0 $0 $60,421 36.9%

Inventory Carry $111 $813 $675 $1,483 $0 $0 $0 $0 $3,082 1.9%

Total Variable $38,361 $24,611 $20,863 $23,886 $0 $0 $0 $0 $107,721 65.8%

Contribution Margin $20,256 $12,266 $11,582 $11,784 $0 $0 $0 $0 $55,888 34.2%

Period Costs:

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

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

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

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

Admin $461 $290 $255 $280 $0 $0 $0 $0 $1,286 0.8%

Total Period $4,741 $4,427 $4,383 $5,740 $0 $0 $0 $0 $19,290 11.8%

Net Margin $15,516 $7,839 $7,199 $6,044 $0 $0 $0 $0 $36,598 22.4%

Other $29 0%
Definitions: Sales: Unit sales times list price. Direct Labor: Labor costs incurred to
produce the product that was sold. Inventory Carry Cost: the cost to carry unsold goods EBIT $36,569 22.4%
in inventory. Depreciation: Calculated on straight-line 15-year depreciation of plant value. Short Term Interest $1,493 0.9%
R&D Costs: R&D department expenditures for each product. Admin: Administration
Long Term Interest $3,357 2.1%
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 $11,101 6.8%
other categories such as Fees, Write Offs, and TQM. The fees include money paid to Profit Sharing $412 0.3%
investment bankers and brokerage firms to issue new stocks or bonds plus consulting fees your
Net Profit $20,205 12.3%
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

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Profit History Market Share History

$25,000 40%

$20,000
30%

$15,000

20%

$10,000

10%
$5,000

$0 0%

2021 2022 2023 2024 2025 2021 2022 2023 2024 2025

ROE History Asset Turnover History

40% 1.5

1.3

30%

1.0

20% 0.8

0.5

10%

0.3

0% 0.0

2021 2022 2023 2024 2025 2021 2022 2023 2024 2025

ROS History ROA History

15% 20%

12.5%

15%

10%

7.5% 10%

5%

5%

2.5%

0% 0%

2021 2022 2023 2024 2025 2021 2022 2023 2024 2025

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Annual Report Baldwin C59559 Dec. 31 2025

Balance Sheet
ASSETS 2025 2024
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 $17,478 18.7% $9,243

position. Accounts Receivable: Reflects the lag Accounts Receivable $9,837 10.5% $8,058
between delivery and payment of your products.
Inventory $16,975 18.1% $14,960
Inventories: The current value of your inventory
across all products. A zero indicates your company Total Current Assets $44,290 47.3% $32,261

stocked out. Unmet demand would, of course, fall to Plant & Equipment $84,380 90.1% $77,880
your competitors. Plant & Equipment: The current
Accumulated Depreciation ($35,023) -37.4% ($29,397)
value of your plant. Accum Deprec: The total
accumulated depreciation from your plant. Accts Total Fixed Assets $49,357 52.7% $48,483
Payable: What the company currently owes suppliers Total assets $93,647 100% $80,743
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 $6,601 7% $5,385
your company solvent should you run out of cash during
Current Debt $18,440 19.7% $10,504
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 $19,475 20.8% $20,129

value of your bonds. Common Stock: The amount of Total Liabilities $44,516 47.5% $36,018
capital invested by shareholders in the company.
Common Stock $9,099 9.7% $9,488
Retained Earnings: The profits that the company
chose to keep instead of paying to shareholders as Retained Earnings $40,032 42.7% $35,237

dividends. Total Equity $49,131 52.5% $44,725

Total Liab. & O. Equity $93,647 100% $80,743

Cash Flow Statement

Cash Flows from Operating Activities: 2025 2024
The Cash Flow Statement examines what happened in the Cash Account
Net income (Loss) $10,734 $7,826
during the year. Cash injections appear as positive numbers and cash
withdrawals as negative numbers. The Cash Flow Statement is an excellent Depreciation $5,625 $5,192

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 $1,216 ($500)
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 ($2,015) ($2,846)

much unexpected inventory could outstrip your inflows, exhaust your starting Accounts Receivable ($1,779) $470
cash and force you to beg for money to keep your company afloat.
Net cash from operations $13,782 $10,142

Cash Flows from Investing Activities:

Cash Flow Summary Baldwin
Plant Improvements ($6,500) ($12,220)
15k
Cash Flows from Financing Activities:

Dividends paid ($4,492) ($3,894)

10k Sales of Common Stock $0 $0

Purchase of Common Stock ($1,836) ($1,177)

5k Cash from long term debt $5,667 $2,508

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

Change in current debt (net) $7,937 $518

0
Net cash from financing activities $954 ($2,045)

Net change in cash position $8,236 ($4,123)

-5k
Closing cash position $17,478 $9,243

-10k

Operations Investment Finance Chg. Cash

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Annual Report Baldwin C59559 Dec. 31 2025

2025 Income Statement

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

Sales $33,861 $16,556 $35,530 $33,735 $0 $0 $0 $0 $119,682 100%

Variable Costs:

Direct Labor $10,454 $3,365 $8,385 $7,134 $0 $0 $0 $0 $29,338 24.5%

Direct Material $14,590 $6,110 $14,563 $13,693 $0 $0 $0 $0 $48,957 40.9%

Inventory Carry $225 $375 $747 $691 $0 $0 $0 $0 $2,037 1.7%

Total Variable $25,269 $9,849 $23,695 $21,518 $0 $0 $0 $0 $80,332 67.1%

Contribution Margin $8,592 $6,706 $11,835 $12,217 $0 $0 $0 $0 $39,350 32.9%

Period Costs:

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

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

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

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

Admin $269 $132 $283 $268 $0 $0 $0 $0 $952 0.8%

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

Net Margin $4,655 $2,899 $6,791 $7,063 $0 $0 $0 $0 $21,407 17.9%

Other $311 0.3%

Definitions: Sales: Unit sales times list price. Direct Labor: Labor costs incurred to
produce the product that was sold. Inventory Carry Cost: the cost to carry unsold goods EBIT $21,096 17.6%
in inventory. Depreciation: Calculated on straight-line 15-year depreciation of plant value. Short Term Interest $1,807 1.5%
R&D Costs: R&D department expenditures for each product. Admin: Administration
Long Term Interest $2,439 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 $5,898 4.9%
other categories such as Fees, Write Offs, and TQM. The fees include money paid to Profit Sharing $219 0.2%
investment bankers and brokerage firms to issue new stocks or bonds plus consulting fees your
Net Profit $10,734 9%
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

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Profit History Market Share History

$12,500 30%

25%
$10,000

20%
$7,500

15%

$5,000
10%

$2,500
5%

$0 0%

2021 2022 2023 2024 2025 2021 2022 2023 2024 2025

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 2021 2022 2023 2024 2025

ROS History ROA History

10% 12.5%

10%
7.5%

7.5%

5%

5%

2.5%
2.5%

0% 0%

2021 2022 2023 2024 2025 2021 2022 2023 2024 2025

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Annual Report Chester C59559 Dec. 31 2025

Balance Sheet
ASSETS 2025 2024
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 $32,551 22.4% $35,913

position. Accounts Receivable: Reflects the lag Accounts Receivable $10,838 7.5% $9,789
between delivery and payment of your products.
Inventory $10,144 7% $8,685
Inventories: The current value of your inventory
across all products. A zero indicates your company Total Current Assets $53,533 36.9% $54,387

stocked out. Unmet demand would, of course, fall to Plant & Equipment $142,900 98.4% $127,100
your competitors. Plant & Equipment: The current
Accumulated Depreciation ($51,267) -35.3% ($41,740)
value of your plant. Accum Deprec: The total
accumulated depreciation from your plant. Accts Total Fixed Assets $91,633 63.1% $85,360
Payable: What the company currently owes suppliers Total assets $145,165 100% $139,746
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 $7,198 5% $5,925
your company solvent should you run out of cash during
Current Debt $29,274 20.2% $22,189
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 $53,923 37.1% $51,886

value of your bonds. Common Stock: The amount of Total Liabilities $90,395 62.3% $80,000
capital invested by shareholders in the company.
Common Stock $24,674 17% $24,674
Retained Earnings: The profits that the company
chose to keep instead of paying to shareholders as Retained Earnings $30,096 20.7% $35,072

dividends. Total Equity $54,770 37.7% $59,746

Total Liab. & O. Equity $145,165 100% $139,746

Cash Flow Statement

Cash Flows from Operating Activities: 2025 2024

The Cash Flow Statement examines what happened in the Cash Account
Net income (Loss) $7,568 $10,358
during the year. Cash injections appear as positive numbers and cash
withdrawals as negative numbers. The Cash Flow Statement is an excellent Depreciation $9,527 $8,473

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 $1,273 ($695)
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 ($1,459) ($253)

much unexpected inventory could outstrip your inflows, exhaust your starting Accounts Receivable ($1,049) ($551)
cash and force you to beg for money to keep your company afloat.
Net cash from operations $15,860 $17,333

Cash Flows from Investing Activities:

Cash Flow Summary Chester
Plant Improvements ($15,800) ($18,563)
20k
Cash Flows from Financing Activities:

Dividends paid ($12,544) ($8,976)

Sales of Common Stock $0 $0

10k
Purchase of Common Stock $0 $0

Cash from long term debt $9,570 $7,969

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

0
Change in current debt (net) $7,085 ($5,270)

Net cash from financing activities ($3,422) ($6,277)

-10k Net change in cash position ($3,362) ($7,507)

Closing cash position $32,551 $35,913

-20k

Operations Investment Finance Chg. Cash

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2025 Income Statement

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

Sales $25,485 $31,829 $34,848 $39,697 $0 $0 $0 $0 $131,859 100%

Variable Costs:

Direct Labor $5,423 $7,109 $9,513 $10,636 $0 $0 $0 $0 $32,680 24.8%

Direct Material $9,398 $12,538 $14,476 $17,028 $0 $0 $0 $0 $53,440 40.5%

Inventory Carry $309 $394 $325 $189 $0 $0 $0 $0 $1,217 0.9%

Total Variable $15,131 $20,041 $24,313 $27,852 $0 $0 $0 $0 $87,337 66.2%

Contribution Margin $10,354 $11,788 $10,535 $11,845 $0 $0 $0 $0 $44,521 33.8%

Period Costs:

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

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

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

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

Admin $326 $408 $446 $508 $0 $0 $0 $0 $1,689 1.3%

Total Period $5,994 $6,403 $4,832 $4,955 $0 $0 $0 $0 $22,184 16.8%

Net Margin $4,360 $5,385 $5,703 $6,890 $0 $0 $0 $0 $22,337 16.9%

Other $479 0.4%

Definitions: Sales: Unit sales times list price. Direct Labor: Labor costs incurred to
produce the product that was sold. Inventory Carry Cost: the cost to carry unsold goods EBIT $21,859 16.6%
in inventory. Depreciation: Calculated on straight-line 15-year depreciation of plant value. Short Term Interest $3,249 2.5%
R&D Costs: R&D department expenditures for each product. Admin: Administration
Long Term Interest $6,728 5.1%
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 $4,158 3.2%
other categories such as Fees, Write Offs, and TQM. The fees include money paid to Profit Sharing $154 0.1%
investment bankers and brokerage firms to issue new stocks or bonds plus consulting fees your
Net Profit $7,568 5.7%
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%

Cake Cedar Cozy Coat NA NA

NA NA

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Profit History Market Share History

$12,500 35%

30%
$10,000

25%

$7,500
20%

15%
$5,000

10%

$2,500
5%

$0 0%

2021 2022 2023 2024 2025 2021 2022 2023 2024 2025

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 2021 2022 2023 2024 2025

ROS History ROA History

10% 8%

8%
6%

6%

4%

4%

2%
2%

0% 0%

2021 2022 2023 2024 2025 2021 2022 2023 2024 2025

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Annual Report
TOP
Round 0
Annual Report Digby C59559 Dec. 31 2025

Balance Sheet
ASSETS 2025 2024
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 $32,577 25.9% $26,689

position. Accounts Receivable: Reflects the lag Accounts Receivable $9,754 7.8% $8,817
between delivery and payment of your products.
Inventory $6,366 5.1% $7,714
Inventories: The current value of your inventory
across all products. A zero indicates your company Total Current Assets $48,697 38.7% $43,220
stocked out. Unmet demand would, of course, fall to Plant & Equipment $124,400 98.9% $97,758
your competitors. Plant & Equipment: The current
Accumulated Depreciation ($47,289) -37.6% ($38,996)
value of your plant. Accum Deprec: The total
accumulated depreciation from your plant. Accts Total Fixed Assets $77,111 61.3% $58,762
Payable: What the company currently owes suppliers Total assets $125,809 100% $101,983
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 $5,796 4.6% $5,189
your company solvent should you run out of cash during
Current Debt $25,500 20.3% $15,875
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 $41,362 32.9% $31,643

value of your bonds. Common Stock: The amount of Total Liabilities $72,658 57.8% $52,707
capital invested by shareholders in the company.
Common Stock $14,382 11.4% $14,382
Retained Earnings: The profits that the company
chose to keep instead of paying to shareholders as Retained Earnings $38,769 30.8% $34,894

dividends. Total Equity $53,151 42.2% $49,276

Total Liab. & O. Equity $125,809 100% $101,983

Cash Flow Statement

Cash Flows from Operating Activities: 2025 2024
The Cash Flow Statement examines what happened in the Cash Account
Net income (Loss) $10,165 $10,642
during the year. Cash injections appear as positive numbers and cash
withdrawals as negative numbers. The Cash Flow Statement is an excellent Depreciation $8,293 $6,517

tool for diagnosing emergency loans. When negative cash flows exceed Extraordinary gain/losses/writeoffs $0 ($3)
positives, you are forced to seek emergency funding. For example, if sales are
Accounts Payable $608 $782
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 $1,347 $1,777

much unexpected inventory could outstrip your inflows, exhaust your starting Accounts Receivable ($937) ($1,876)
cash and force you to beg for money to keep your company afloat.
Net cash from operations $19,476 $17,841

Cash Flows from Investing Activities:

Cash Flow Summary Digby
Plant Improvements ($26,642) ($2,800)
30k
Cash Flows from Financing Activities:

Dividends paid ($6,291) ($4,286)

20k
Sales of Common Stock $0 $0

Purchase of Common Stock $0 $0

10k
Cash from long term debt $15,601 $0

Retirement of long term debt ($5,881) ($1,650)

0
Change in current debt (net) $9,624 ($5,992)

-10k Net cash from financing activities $13,054 ($11,928)

Net change in cash position $5,888 $3,112

-20k Closing cash position $32,577 $26,689

-30k

Operations Investment Finance Chg. Cash

Annual Report Page 1

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Round 0
Annual Report Digby C59559 Dec. 31 2025

2025 Income Statement

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

Sales $34,494 $41,334 $21,689 $21,161 $0 $0 $0 $0 $118,679 100%

Variable Costs:

Direct Labor $4,859 $10,573 $4,406 $4,324 $0 $0 $0 $0 $24,163 20.4%

Direct Material $12,064 $18,033 $9,176 $8,433 $0 $0 $0 $0 $47,707 40.2%

Inventory Carry $26 $25 $374 $338 $0 $0 $0 $0 $764 0.6%

Total Variable $16,949 $28,632 $13,957 $13,096 $0 $0 $0 $0 $72,634 61.2%

Contribution Margin $17,545 $12,702 $7,732 $8,065 $0 $0 $0 $0 $46,044 38.8%

Period Costs:

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

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

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

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

Admin $521 $624 $328 $320 $0 $0 $0 $0 $1,792 1.5%

Total Period $6,271 $6,108 $4,365 $4,813 $0 $0 $0 $0 $21,558 18.2%

Net Margin $11,274 $6,594 $3,367 $3,252 $0 $0 $0 $0 $24,487 20.6%

Other $780 0.7%

Definitions: Sales: Unit sales times list price. Direct Labor: Labor costs incurred to
produce the product that was sold. Inventory Carry Cost: the cost to carry unsold goods EBIT $23,707 20%
in inventory. Depreciation: Calculated on straight-line 15-year depreciation of plant value. Short Term Interest $2,677 2.3%
R&D Costs: R&D department expenditures for each product. Admin: Administration
Long Term Interest $5,072 4.3%
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 $5,585 4.7%
other categories such as Fees, Write Offs, and TQM. The fees include money paid to Profit Sharing $207 0.2%
investment bankers and brokerage firms to issue new stocks or bonds plus consulting fees your
Net Profit $10,165 8.6%
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

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Profit History Market Share History

$12,500 30%

25%
$10,000

20%
$7,500

15%

$5,000
10%

$2,500
5%

$0 0%

2021 2022 2023 2024 2025 2021 2022 2023 2024 2025

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 2021 2022 2023 2024 2025

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 2021 2022 2023 2024 2025

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