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Dec. 31,
C
Andrews
ANA BEATRIZ FERNAND
ERNESTO JOSE GARCIA
OMAR ALBERTO PAULA
Baldwin
SILVIA PILAR GUERRE
IDALMIS ESTHER PEÑA
DANIEL RAMIREZ SANT
Chester
Digby Erie
RAMONA MARLENIS GUI
ANDRES ALEJANDRO MA
DANIA ELIZABETH PER
ANTONIO JUNIOR SANC
Ferris
KAREN IVELISSE LUCI
SCARLLEN MIGUELINA
JUAN ISAAC SANTOS J
NICOLS ELAINE SOLAN
Selected Financial Statistics
Andrews Baldwin Chester Digby Erie Ferris
ROS 3.6% 3.8% 5.4% 5.3% -2.2% 2.3%
Asset Turnover 0.86 0.96 1.11 1.06 0.79 1.
ROA 3.1% 3.6% 6.0% 5.6% -1.7% 2.6%
Leverage 2.1 2.5 2.0 2.0 2.7 2.
ROE 6.6% 8.9% 12.1% 11.3% -4.6% 6.1%
Emergency Loan $0 $0 $0 $0 $0 $
Sales $138,781,885 $122,223,620 $133,958,365 $140,023,782 $111,358,360 $138,371,
EBIT $16,949,195 $15,837,586 $17,872,088 $18,660,640 $6,136,982 $12,468,
Profits $4,971,367 $4,617,208 $7,244,967 $7,369,634 ($2,416,530) $3,113,
Cumulative Profit $14,400,612 $8,170,198 $15,849,836 $18,072,190 $3,685,849 $7,456,
SG&A / Sales 16.2% 14.5% 11.8% 13.1% 13.5% 13.4%
Contrib. Margin % 37.6% 36.5% 30.9% 32.0% 29.5% 29.3%
Stock & Bonds C
Dec. 31, 2024
Stock Market Summary
Company Close Change Shares MarketCap($M) Book ValuePer Share EPS Dividend Yield P/E
Andrews $41.46 $0.84 2,465,131 $102 $30.69 $2.02 $0.00 0.0% 20. Baldwin $32.25 $3.36 2,000,000 $65 $25.96 $2.31 $0.00 0.0% 14. Chester $44.72 $5.68 2,069,366 $93 $29.01 $3.50 $0.94 2.1% 12. Digby $48.41 $5.25 2,080,884 $101 $31.32 $3.54 $0.00 0.0% 13. Erie $22.84 ($11.58) 2,145,970 $49 $24.44 ($1.13) $0.00 0.0% -20. Ferris $30.43 ($0.04) 2,000,000 $61 $25.61 $1.56 $0.00 0.0% 19.
Bond Market Summary
Company Series# Face Yield Close$ S&P Company Series# Face Yield Close$ S&P Andrews Digby 12.5S2026 $13,900,000 12.5% 99.83 CCC 12.5S2026 $13,828,904 12.5% 100.34 B 14.0S2028 $20,850,000 13.4% 104.20 CCC 14.0S2028 $20,850,000 13.3% 105.13 B 11.3S2033 $7,500,000 12.1% 93.23 CCC 11.6S2034 $2,675,287 12.1% 96.09 B 11.7S2034 $25,000,000 12.3% 95.04 CCC Erie Baldwin 12.5S2026 $13,900,000 12.7% 98.34 C 12.5S2026 $13,900,000 12.6% 98.83 CC 14.0S2028 $20,850,000 13.8% 101.47 C 14.0S2028 $20,850,000 13.7% 102.37 CC 11.3S2033 $3,000,000 12.7% 88.92 C 11.3S2033 $18,994,000 12.5% 90.32 CC 11.6S2034 $26,880,000 12.9% 89.89 C 12.6S2034 $8,000,000 13.0% 96.77 CC Ferris Chester 12.5S2026 $13,900,000 12.6% 99.17 CC 12.5S2026 $13,900,000 12.5% 100.34 B 14.0S2028 $20,850,000 13.6% 102.97 CC 14.0S2028 $20,850,000 13.3% 105.13 B 11.3S2033 $18,994,000 12.4% 91.28 CC
Next Year's Prime Rate8.00%
Production Analysis C^
Dec. 31, 2024
Name
Primary Segment
Units Sold
Unit Inven tory
Revision Date
Age Dec.31 MTBF
Pfmn Coord
Size Coord Price
Material Cost
Labor Cost
Contr. Marg.
2nd Shift & Over- time
Auto mation Next Round
Capacity Next Round
Plant Utiliz. Able Trad 1,929 481 7/14/2024 1.9 15800 6.2 14.1 $28.00 $9.82 $7.02 38% 54% 8.0 1,450 149% Acre Low 2,348 89 1/22/2023 6.6 12500 3.0 17.0 $19.50 $5.93 $4.37 46% 80% 10.0 1,700 174% Adam High 121 5 4/19/2021 3.7 23000 8.0 12.0 $40.00 $13.83 $11.90 36% 100% 3.0 40 193% Aft Pfmn 351 50 7/11/2024 1.8 25000 10.8 15.0 $34.50 $14.87 $9.62 28% 0% 3.0 400 60% Agape Size 237 377 4/7/2025 3.1 18000 4.5 10.7 $34.00 $11.71 $10.44 21% 22% 3.0 500 118% Alde High 350 0 7/11/2024 0.5 25000 9.8 10.2 $40.00 $16.14 $11.84 30% 95% 10.0 400 87%
Baker Trad 1,375 0 8/11/2024 1.9 17500 6.4 13.6 $29.50 $10.66 $7.04 40% 0% 6.5 1,800 76% Bead Low 1,655 545 5/25/2018 6.6 14000 3.0 17.0 $21.00 $6.38 $6.90 33% 59% 7.0 1,400 157% Bid High 461 59 6/19/2024 2.1 23000 9.8 10.2 $39.50 $15.54 $8.22 40% 0% 5.0 900 50% Bold Pfmn 382 128 9/11/2024 1.6 25000 11.4 14.6 $34.50 $15.34 $8.22 29% 0% 5.0 600 72% Buddy Size 450 0 9/11/2024 1.6 19000 5.4 8.6 $34.50 $13.54 $8.22 37% 0% 5.0 600 63%
Cake Trad 1,383 350 8/25/2024 1.9 14000 6.4 13.6 $26.50 $9.61 $8.48 29% 75% 5.5 1,000 173% Cedar Low 1,799 280 1/29/2023 6.6 12000 3.0 17.0 $19.50 $5.78 $6.12 36% 50% 7.5 1,400 149% Cid High 660 97 11/14/2024 1.3 23000 10.2 9.8 $37.50 $15.92 $9.74 32% 8% 3.0 600 107% Coat Pfmn 568 64 11/2/2024 1.5 27000 11.8 13.9 $32.50 $16.38 $9.40 22% 0% 4.0 600 99% Cure Size 584 26 9/9/2024 1.6 17000 5.4 8.6 $32.50 $12.94 $9.40 31% 0% 4.0 600 91%
Daze Trad 1,485 396 8/21/2024 1.8 18100 6.8 13.3 $29.00 $11.17 $8.28 31% 58% 5.0 1,200 157% Dell Low 1,446 385 5/25/2018 6.6 14000 3.0 17.0 $21.50 $6.38 $6.55 37% 32% 7.0 1,400 131% Duck High 690 102 12/2/2024 1.2 24000 10.2 9.8 $39.00 $16.22 $10.67 32% 40% 3.0 650 139% Dot Pfmn 572 79 11/12/2024 1.5 27000 11.8 13.9 $34.00 $16.38 $9.39 25% 0% 3.0 650 99% Dune Size 573 51 11/12/2024 1.5 19000 5.8 8.6 $34.00 $13.65 $9.39 33% 0% 3.0 650 91% Doom 0 0 8/9/2025 0.0 0 0.0 0.0 $0.00 $0.00 $0.00 0% 0% 6.0 500 0%
Eat Trad 1,544 139 8/4/2024 1.9 17000 6.4 13.6 $27.00 $10.51 $7.63 32% 0% 5.5 1,800 94% Ebb Low 1,392 908 7/26/2023 4.0 15000 2.2 16.8 $19.50 $6.46 $6.96 24% 64% 7.0 1,600 163% Echo High 463 83 3/17/2024 2.2 23000 9.8 11.1 $38.00 $15.12 $8.81 35% 0% 4.5 900 50% Edge Pfmn 391 228 9/25/2024 1.6 24000 11.4 14.6 $32.25 $15.04 $8.81 20% 0% 4.5 600 83% Egg Size 373 31 1/1/2024 2.8 17000 4.7 9.6 $33.00 $0.00 $0.00 33% 0% 4.5 600 0% Earn 0 0 5/1/2025 0.0 0 0.0 0.0 $0.00 $0.00 $0.00 0% 0% 3.0 500 0%
Fast Trad 1,190 196 11/26/2024 1.8 17500 6.7 13.3 $27.50 $10.94 $7.05 35% 0% 5.5 1,800 77% Feat Low 2,482 93 5/25/2018 6.6 14000 3.0 17.0 $18.50 $6.38 $7.87 21% 86% 5.5 1,600 184% Fist High 645 26 10/28/2024 1.3 23000 10.2 9.8 $38.00 $15.92 $8.81 36% 0% 4.0 900 73% Foam Pfmn 511 80 6/16/2024 1.8 26000 11.0 15.0 $33.20 $15.29 $8.81 26% 0% 4.0 600 92% Fume Size 550 0 9/25/2024 1.6 20000 5.4 8.6 $33.20 $13.84 $8.81 33% 0% 4.0 600 83% Frezee 0 0 6/20/2025 0.0 0 0.0 0.0 $0.00 $0.00 $0.00 0% 0% 2.0 250 0%
Traditional Segment Analysis C Dec. 31, 2024
Traditional Statistics Total Industry Unit Demand 8, Actual Industry Unit Sales |8, Segment % of Total Industry |30.4%
Next Year's Segment Growth Rate |9.2% Traditional Customer Buying Criteria Expectations Importance
- Age Ideal Age = 2.0 47%
- Price $19.00 - 29.00 23%
- Ideal Position Pfmn 6.4 Size 13.6 21%
- Reliability MTBF 14000-19000 9%
Top Products in Traditional Segment
Name
Market Share
Units Sold to Seg
Revision Date
Stock Out
Pfmn Coord
Size Coord
List Price MTBF
Age Dec.
Promo Budget
Cust. Aware- ness
Sales Budget
Cust. Access- ibility
Dec. Cust Survey Able 22% 1,918 7/14/2024 6.2 14.1 $28.00 15800 1.93 $1,820 93% $2,300 66% 48 Eat 17% 1,526 8/4/2024 6.4 13.6 $27.00 17000 1.92 $1,250 70% $1,300 48% 40 Daze 17% 1,456 8/21/2024 6.8 13.3 $29.00 18100 1.84 $1,100 66% $1,440 53% 36 Baker 16% 1,370 8/11/2024 YES 6.4 13.6 $29.50 17500 1.91 $1,700 87% $1,700 54% 39 Cake 16% 1,368 8/25/2024 6.4 13.6 $26.50 14000 1.87 $1,100 66% $1,270 47% 35 Fast 13% 1,164 11/26/2024 6.7 13.3 $27.50 17500 1.76 $1,400 75% $1,400 49% 39 Feat 0% 2 5/25/2018 3.0 17.0 $18.50 14000 6.60 $1,500 78% $1,500 49% 0 Acre 0% 1 1/22/2023 3.0 17.0 $19.50 12500 6.60 $1,260 77% $2,230 66% 0 Bead 0% 1 5/25/2018 3.0 17.0 $21.00 14000 6.60 $1,450 77% $1,450 54% 0 Dell 0% 1 5/25/2018 3.0 17.0 $21.50 14000 6.60 $1,100 64% $1,512 53% 0
High End Segment Analysis C Dec. 31, 2024
High End Statistics Total Industry Unit Demand 3, Actual Industry Unit Sales |3, Segment % of Total Industry |11.9%
Next Year's Segment Growth Rate |16.2% High End Customer Buying Criteria Expectations Importance
- Ideal Position Pfmn 10.7 Size 9.3 43%
- Age Ideal Age = 0.0 29%
- Reliability MTBF 20000-25000 19%
- Price $29.00 - 39.00 9%
Top Products in High End Segment
Name
Market Share
Units Sold to Seg
Revision Date
Stock Out
Pfmn Coord
Size Coord
List Price MTBF
Age Dec.
Promo Budget
Cust. Aware- ness
Sales Budget
Cust. Access- ibility
Dec. Cust Survey Duck 20% 690 12/2/2024 10.2 9.8 $39.00 24000 1.23 $1,100 63% $1,512 51% 36 Cid 19% 660 11/14/2024 10.2 9.8 $37.50 23000 1.25 $1,000 58% $1,333 44% 30 Fist 19% 645 10/28/2024 10.2 9.8 $38.00 23000 1.26 $1,400 72% $1,400 44% 33 Echo 13% 463 3/17/2024 9.8 11.1 $38.00 23000 2.24 $1,000 49% $1,000 33% 10 Bid 13% 461 6/19/2024 9.8 10.2 $39.50 23000 2.11 $1,350 70% $1,350 42% 17 Alde 10% 350 7/11/2024 YES 9.8 10.2 $40.00 25000 0.47 $1,500 61% $1,500 53% 34 Adam 4% 121 4/19/2021 8.0 12.0 $40.00 23000 3.70 $550 40% $880 53% 3 Daze 1% 25 8/21/2024 6.8 13.3 $29.00 18100 1.84 $1,100 66% $1,440 51% 1 Dot 0% 14 11/12/2024 11.8 13.9 $34.00 27000 1.47 $1,100 62% $1,368 51% 0 Coat 0% 13 11/2/2024 11.8 13.9 $32.50 27000 1.48 $1,000 56% $1,206 44% 0 Baker 0% 3 8/11/2024 YES 6.4 13.6 $29.50 17500 1.91 $1,700 87% $1,700 42% 0 Eat 0% 2 8/4/2024 6.4 13.6 $27.00 17000 1.92 $1,250 70% $1,300 33% 0
Performance Segment Analysis C Dec. 31, 2024
Performance Statistics Total Industry Unit Demand 2, Actual Industry Unit Sales |2, Segment % of Total Industry |9.5%
Next Year's Segment Growth Rate |19.8% Performance Customer Buying Criteria Expectations Importance
- Reliability MTBF 22000-27000 43%
- Ideal Position Pfmn 11.4 Size 14.6 29%
- Price $24.00 - 34.00 19%
- Age Ideal Age = 1.0 9%
Top Products in Performance Segment
Name
Market Share
Units Sold to Seg
Revision Date
Stock Out
Pfmn Coord
Size Coord
List Price MTBF
Age Dec.
Promo Budget
Cust. Aware- ness
Sales Budget
Cust. Access- ibility
Dec. Cust Survey Dot 20% 558 11/12/2024 11.8 13.9 $34.00 27000 1.47 $1,100 62% $1,368 38% 35 Coat 20% 555 11/2/2024 11.8 13.9 $32.50 27000 1.48 $1,000 56% $1,206 33% 34 Foam 19% 511 6/16/2024 11.0 15.0 $33.20 26000 1.76 $1,200 60% $1,200 32% 28 Edge 14% 391 9/25/2024 11.4 14.6 $32.25 24000 1.61 $1,000 52% $1,100 29% 18 Bold 14% 382 9/11/2024 11.4 14.6 $34.50 25000 1.64 $1,250 64% $1,250 32% 21 Aft 13% 351 7/11/2024 10.8 15.0 $34.50 25000 1.77 $1,250 62% $1,500 34% 21 Daze 0% 1 8/21/2024 6.8 13.3 $29.00 18100 1.84 $1,100 66% $1,440 38% 0
Market Share C
Dec. 31, 2024
Actual Market Share in Units Potential Market Share in Units Trad Low High Pfmn Size Total Trad Low High Pfmn Size Total Industry Unit Sales 8,809 11,180 3,448 2,749 2,776 28,961 Units Demanded 8,809 11,180 3,448 2,749 2,776 28, % of Market 30.4% 38.6% 11.9% 9.5% 9.6% 100.0% % of Market 30.4% 38.6% 11.9% 9.5% 9.6% 100.0%
Able 21.8% 6.7% Able 21.4% 6.6% Acre 21.0% 8.1% Acre 21.0% 8.1% Adam 3.5% 0.4% Adam 3.2% 0.4% Aft 12.8% 1.2% Aft 12.8% 1.2% Agape 8.5% 0.8% Agape 8.0% 0.8% Alde 10.2% 1.2% Alde 14.1% 1.7% Total 21.8% 21.1% 13.7% 12.8% 8.5% 18.4% Total 21.5% 21.1% 17.3% 12.8% 8.0% 18.7%
Baker 15.6% 4.8% Baker 16.1% 4.9% Bead 14.8% 5.7% Bead 14.8% 5.7% Bid 13.4% 1.6% Bid 12.2% 1.5% Bold 13.9% 1.3% Bold 13.9% 1.3% Buddy 16.2% 1.6% Buddy 19.7% 1.9% Total 15.6% 14.8% 13.5% 13.9% 16.3% 14.9% Total 16.1% 14.8% 12.3% 13.9% 19.7% 15.3%
Cake 15.5% 0.1% 4.8% Cake 15.3% 4.7% Cedar 16.1% 6.2% Cedar 16.1% 6.2% Cid 19.1% 2.3% Cid 17.8% 2.1% Coat 0.4% 20.2% 2.0% Coat 0.4% 20.2% 2.0% Cure 21.1% 2.0% Cure 18.8% 1.8% Total 15.5% 16.2% 19.5% 20.2% 21.1% 17.3% Total 15.3% 16.2% 18.1% 20.2% 18.9% 16.8%
Daze 16.5% 0.7% 5.1% Daze 16.3% 0.6% 5.0% Dell 12.9% 5.0% Dell 12.9% 5.0% Duck 20.0% 2.4% Duck 18.5% 2.2% Dot 0.4% 20.3% 2.0% Dot 0.4% 20.3% 2.0% Dune 20.6% 2.0% Dune 18.7% 1.8% Total 16.6% 12.9% 21.1% 20.4% 20.7% 16.5% Total 16.3% 12.9% 19.5% 20.4% 18.8% 16.0%
Eat 17.3% 0.1% 5.3% Eat 17.1% 5.2% Ebb 12.4% 4.8% Ebb 12.5% 4.8% Echo 13.4% 1.6% Echo 12.3% 1.5% Edge 14.2% 1.4% Edge 14.2% 1.4% Egg 13.5% 1.3% Egg 12.6% 1.2% Total 17.3% 12.6% 13.5% 14.2% 13.5% 14.4% Total 17.1% 12.6% 12.4% 14.2% 12.6% 14.1%
Fast 13.2% 0.2% 4.1% Fast 13.8% 0.2% 4.3% Feat 22.2% 8.6% Feat 22.2% 8.6% Fist 18.7% 2.2% Fist 20.3% 2.4% Foam 18.6% 1.8% Foam 18.6% 1.8% Fume 19.8% 1.9% Fume 21.9% 2.1% Total 13.2% 22.4% 18.7% 18.6% 19.9% 18.6% Total 13.8% 22.4% 20.4% 18.6% 21.9% 19.1%
Andrews Baldwin Chester
Digby Erie Ferris
- Financial Summary C - Dec. 31,
- Net Income(Loss) $4,971 $4,617 $7,245 $7,370 ($2,417) $3, CashFlows from operating activities
- Depreciation $11,241 $10,653 $7,707 $7,593 $10,347 $9, Adjustment for non-cash items:
- Extraordinary gains/losses/writeoffs ($186) $0 $6 $7 $0 $
- Accounts payable $5,138 $250 $1,877 $2,643 $132 $2, Changes in current assets and liablilities
- Net cash from operations $4,780 $8,276 $6,209 $2,868 ($563) $7, Accounts Receivable ($7,560) ($553) ($1,411) ($1,872) ($259) ($1,930)
- Dividends paid $0 $0 ($1,951) $0 $0 $ Cash flows from financing activities
- Sales of common stock $10,000 $0 $0 $2,832 $0 $
- Purchase of common stock $0 $0 $0 $0 $0 $
- Cash from long term debt issued $25,000 $8,000 $0 $2,675 $26,880 $
- Early retirement of long term debt $0 $0 ($1,221) $0 $0 $
- Retirement of current debt ($4,500) $0 ($11,359) ($11,359) $0 $
- Cash from current debt borrowing $0 $0 $17,325 $20,916 $10,120 $
- Cash from emergency loan $0 $0 $0 $0 $0 $
- Net cash from financing activities $30,500 $8,000 $2,794 $15,064 $37,000 $
- Cash $3,923 $3,387 $24,756 $18,845 $1,368 $12, Balance Sheet Survey Andrews Baldwin Chester Digby Erie Ferris
- Accounts Receivable $17,110 $10,046 $11,010 $11,509 $9,153 $11,
- Inventory $18,908 $11,787 $14,373 $18,542 $23,089 $7,
- Total Current Assets $39,941 $25,220 $50,139 $48,896 $33,609 $31,
- Plant and equipment $168,620 $159,800 $115,600 $128,900 $164,200 $144,
- Total Fixed Assets $121,397 $102,213 $70,747 $83,253 $107,440 $89, Accumulated Depreciation ($47,223) ($57,587) ($44,853) ($45,647) ($56,760) ($55,893)
- Total Assets $161,338 $127,433 $120,886 $132,149 $141,049 $120,
- Accounts Payable $11,484 $6,815 $8,224 $8,698 $6,910 $8,
- Current Debt $6,950 $6,950 $17,884 $20,916 $17,070 $6,
- Total Current Liabilities $18,434 $13,765 $26,108 $29,614 $23,980 $15,
- Long Term Debt $67,250 $61,744 $34,750 $37,354 $64,630 $53,
- Total Liabilities $85,684 $75,509 $60,858 $66,968 $88,610 $69,
- Common Stock $35,860 $18,360 $20,736 $21,715 $23,360 $18,
- Retained Earnings $39,794 $33,564 $39,293 $43,466 $29,079 $32,
- Total Equity $75,654 $51,924 $60,028 $65,181 $52,439 $51,
- Total Liabilities & Owners Equity $161,338 $127,433 $120,886 $132,149 $141,049 $120,
- Sales $138,782 $122,224 $133,958 $140,024 $111,358 $138, Income Statement Survey Andrews Baldwin Chester Digby Erie Ferris
- Variable Costs(Labor,Material,Carry) $86,594 $77,644 $92,568 $95,183 $78,475 $97,
- Contribution Margin $52,188 $44,580 $41,390 $44,841 $32,883 $40,
- Depreciation $11,241 $10,653 $7,707 $7,593 $10,347 $9,
- SGA(R&D,Promo,Sales,Admin) $22,433 $17,688 $15,788 $18,305 $15,056 $18,
- Other(Fees,Writeoffs,TQM,Bonuses) $1,564 $400 $24 $282 $1,344 $
- EBIT $16,949 $15,838 $17,872 $18,661 $6,137 $12,
- Interest(Short term,Long term) $9,145 $8,589 $6,499 $7,091 $9,855 $7,
- Taxes $2,732 $2,537 $3,981 $4,049 ($1,301) $1,
- Profit Sharing $101 $94 $148 $150 $0 $
- Net Profit $4,971 $4,617 $7,245 $7,370 ($2,417) $3,
- Perceptual Map C
- Able 6.2 14.1 7/14/2024 Baker 6.4 13.6 8/11/2024 Cake 6.4 13.6 8/25/ Name Pfmn Size Revised Name Pfmn Size Revised Name Pfmn Size Revised
- Acre 3.0 17.0 1/22/2023 Bead 3.0 17.0 5/25/2018 Cedar 3.0 17.0 1/29/
- Adam 8.0 12.0 4/19/2021 Bid 9.8 10.2 6/19/2024 Cid 10.2 9.8 11/14/
- Aft 10.8 15.0 7/11/2024 Bold 11.4 14.6 9/11/2024 Coat 11.8 13.9 11/2/
- Agape 4.5 10.7 4/7/2025 Buddy 5.4 8.6 9/11/2024 Cure 5.4 8.6 9/9/
- Alde 9.8 10.2 7/11/
- Daze 6.8 13.3 8/21/2024 Eat 6.4 13.6 8/4/2024 Fast 6.7 13.3 11/26/ Name Pfmn Size Revised Name Pfmn Size Revised Name Pfmn Size Revised
- Dell 3.0 17.0 5/25/2018 Ebb 2.2 16.8 7/26/2023 Feat 3.0 17.0 5/25/
- Duck 10.2 9.8 12/2/2024 Echo 9.8 11.1 3/17/2024 Fist 10.2 9.8 10/28/
- Dot 11.8 13.9 11/12/2024 Edge 11.4 14.6 9/25/2024 Foam 11.0 15.0 6/16/
- Dune 5.8 8.6 11/12/2024 Egg 4.7 9.6 1/1/2024 Fume 5.4 8.6 9/25/
Annual Report
Annual Report Erie C
Round: 2
Dec. 31, 2024
Balance Sheet
DEFINITIONS : Common Size : The common size column simply represents each item as a percentage of total assets for that year. Cash : Your end-of-year cash position. Accounts Receivable : Reflects the lag between delivery and payment of your products. Inventories : The current value of your inventory across all products. A zero indicates your company stocked out. Unmet demand would, of course, fall to your competitors. Plant & Equipment : The current value of your plant. Accum Deprec : The total accumulated depreciation from your plant. Accts Payable : What the company currently owes suppliers for materials and services. Current Debt : The debt the company is obligated to pay during the next year of operations. It includes emergency loans used to keep your company solvent should you run out of cash during the year. Long Term Debt : The companys long term debt is in the form of bonds, and this represents the total value of your bonds. Common Stock : The amount of capital invested by shareholders in the company. Retained Earnings : The profits that the company chose to keep instead of paying to shareholders as dividends.
ASSETS 2024
Common Size
Cash $1,368 1.0% $1, Account Receivable $9,153 6.5% $8, Inventory $23,089 16.4% $14, Total Current Assets $33,610 23.8% $25,
Plant & Equipment $164,200 116.0% $127, Accumulated Depreciation ($56,760) -40.2% ($46,413) Total Fixed Assets $107,440 76.2% $80, Total Assets $141,049 100.0% $106, LIABILITIES & OWNERS EQUITY
Accounts Payable $6,910 4.9% $6, Current Debt $17,070 12.1% $ Long Term Debt $64,630 45.8% $44, Total Liabilities $88,610 62.8% $51,
Common Stock $23,360 16.6% $23, Retained Earnings $29,079 20.6% $31, Total Equity $52,439 37.2% $54, Total Liab. & O. Equity $141,049 100.0% $106,
Cash Flow Statement
The Cash Flow Statement examines what happened in the Cash Account during the year. Cash injections appear as positive numbers and cash withdrawals as negative numbers. The Cash Flow Statement is an excellent tool for diagnosing emergency loans. When negative cash flows exceed positives, you are forced to seek emergency funding. For example, if sales are 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 much unexpected inventory could outstrip your inflows, exhaust your starting cash and force you to beg for money to keep your company afloat.
Cash Flows from Operating Activities 2024 2023 Net Income(Loss) ($2,417) $1, Depreciation $10,347 $8, Extraordinary gains/losses/writeoffs $0 $ Accounts Payable $132 $ Inventory ($8,366) ($6,105) Accounts Receivable ($259) ($587) Net cash from operation ($563) $3, Cash Flows from Investing Activities Plant Improvements ($37,000) ($13,400) Cash Flows from Financing Activities Dividends paid $0 $ Sales of common stock $0 $5, Purchase of common stock $0 $ Cash from long term debt $26,880 $3, Retirement of long term debt ($6,950) $ Change in current debt(net) $17,070 $ Net cash from financing activities $37,000 $8, Net change in cash position ($563) ($1,503) Closing cash position $1,368 $1,
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Annual Report Erie C
Dec. 31, 2024
2024 Income Statement
(Product Name) Eat Ebb Echo Edge Egg Earn (^2024) Total CommonSize Sales $41,691 $27,151 $17,583 $12,614 $12,319 $0 $0 $0 $111,358 100.0% Variable Costs: Direct Labor $11,785 $9,696 $4,086 $3,453 $3,349 $0 $0 $0 $32,368 29.1% Direct Material $16,109 $9,351 $7,071 $5,931 $4,874 $0 $0 $0 $43,336 38.9% Inventory Carry $302 $1,491 $240 $656 $82 $0 $0 $0 $2,771 2.5% Total Variable $28,196 $20,538 $11,397 $10,040 $8,305 $0 $0 $0 $78,475 70.5% Contribution Margin $13,496 $6,613 $6,186 $2,575 $4,013 $0 $0 $0 $32,883 29.5% Period Costs: Depreciation $3,360 $3,627 $1,440 $960 $960 $0 $0 $0 $10,347 9.3% SG&A: R&D $603 $0 $214 $746 $2 $1,000 $0 $0 $2,565 2.3% Promotions $1,250 $1,300 $1,000 $1,000 $1,100 $0 $0 $0 $5,650 5.1% Sales $1,300 $1,350 $1,000 $1,100 $1,100 $0 $0 $0 $5,850 5.3% Admin $371 $242 $156 $112 $110 $0 $0 $0 $991 0.9% Total Period $6,884 $6,518 $3,810 $3,919 $3,272 $1,000 $0 $0 $25,402 22.8% Net Margin $6,612 $95 $2,376 ($1,344) $741 ($1,000) $0 $0 $7,481 6.7% Definitions: Sales: Unit Sales times list price. Direct Labor: Labor costs incurred to produce the product that was sold. Inventory Carry Cost: the cost unsold goods in inventory. Depreciation: Calculated on straight-line. 15-year depreciation of plant value. R&D Costs: R&D department expenditures for each product. Admin: Administration overhead is estimated at 1.5% of sales. Promotions: The promotion budget for each product. Sales: The sales force budget for each product. Other: Chargs not included in other categories such as Fees, Write offs, and TQM. The fees include money paid to investment bankers and brokerage firms to issue new stocks or bonds plus consulting fees your 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. EBIT: Earnings Before Interest and Taxes. Short Term Interest: Interest expense based on last years current debt, including short term debt, long term notes that have become due, and emergency loans, Long Term Interest: Interest paid on outstanding bonds. Taxes: Income tax based upon a 35% tax rate. Profit Sharing: Profits shared with employees under the labor contract. Net Profit: EBIT minus interest, taxes, and profit sharing.
Other $1,344 1.2% EBIT $6,137 5.5% Short Term Interest $1,741 1.6% Long Term Interest $8,114 7.3% Taxes ($1,301) -1.2% Profit Sharing $0 0.0% Net Profit ($2,417) -2.2%
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