Cash Flow Statement Survey Andrews Baldwin Chester Digby Erie Ferris

Cash flows from operating

activities

Net Income (Loss) ($4,494) $10,534 ($12,950) ($1,525) $3,497 ($1,876)

Adjustment for non-cash items:

   Depreciation $9,000 $8,427 $10,080 $7,332 $8,307 $6,600

   Extraordinary gains/losses/writeoffs $0 ($77) $0 ($363) $31 ($176)

Changes in current assets and

liabilities:

   Accounts payable ($329) ($1,641) ($2,707) ($3,209) ($3,898) $3,696

   Inventory ($2,078) $12,993 $948 $36,506 $28,970 $6,532

   Accounts receivable $199 $1,331 $658 ($2,518) ($1,344) ($1,278)

Net cash from operations $2,298 $31,567 ($3,970) $36,223 $35,562 $13,498

Cash flows from investing activities

Plant improvements (net) ($21,200) ($18,870) ($20,600) $915 $0 ($5,845)

Cash flows from financing activities

Dividends paid $0 ($321) $0 $0 $0 ($2,500)

Sales of common stock $7,000 $2,000 $400 $0 $0 $0

Purchase of common stock $0 $0 $0 $0 ($3,537) $0

Cash from long term debt issued $10,000 $0 $10,000 $10,000 $0 $0

Early retirement of long term debt $0 $0 $0 $0 ($13,000) ($5,000)

Retirement of current debt $0 ($471) ($6,000) ($31,901) ($525) $0

Cash from current debt borrowing $0 $500 $3,000 $3,000 $0 $0

Cash from emergency loan $0 $0 $0 $0 $0 $0

Net cash from financing activities $17,000 $1,708 $7,400 ($18,901) ($17,062) ($7,500)

Net change in cash position ($1,902) $14,406 ($17,170) $18,237 $18,500 $153

Balance Sheet Survey Andrews Baldwin Chester Digby Erie Ferris

Cash $17,064 $14,406 $438 $18,237 $18,500 $8,993

Accounts Receivable $9,950 $19,318 $9,176 $10,304 $10,869 $10,687

Inventory $9,040 $0 $115 $769 $7,172 $6,216

Total Current Assets $36,054 $33,723 $9,729 $29,310 $36,542 $25,895

Plant and equipment $135,000 $144,400 $151,200 $109,976 $124,600 $99,000

Accumulated Depreciation ($54,520) ($37,333) ($56,720) ($39,929) ($54,547) ($41,960)

Total Fixed Assets $80,480 $107,067 $94,480 $70,047 $70,053 $57,040

Total Assets $116,534 $140,790 $104,209 $99,357 $106,595 $82,935

Accounts Payable $6,842 $6,023 $5,790 $4,361 $4,931 $7,325

Current Debt $6,950 $7,450 $9,950 $6,030 $0 $1,909

Total Current Liabilities $13,792 $13,473 $15,740 $10,391 $4,931 $9,234

Long Term Debt $49,750 $52,750 $59,750 $44,750 $40,731 $34,750

Total Liabilities $63,542 $66,223 $75,490 $55,140 $45,662 $43,985

Common Stock $30,360 $34,060 $19,160 $23,160 $28,599 $18,360

Retained Earnings $22,632 $40,507 $9,559 $21,056 $32,334 $20,590

Total Equity $52,992 $74,567 $28,719 $44,216 $60,933 $38,950

Total Liabilities & Owners' Equity $116,534 $140,790 $104,209 $99,357 $106,595 $82,935

Income Statement Survey Andrews Baldwin Chester Digby Erie Ferris

Sales $121,054 $138,253 $111,640 $125,364 $132,244 $130,021

Variable Costs (Labor, Material, Carry) $82,251 $86,273 $71,401 $89,651 $89,828 $96,401

Contribution Margin $38,803 $51,980 $40,239 $35,713 $42,416 $33,620

Depreciation $9,000 $8,427 $10,080 $7,332 $8,307 $6,600

SGA (R&D, Promo, Sales, Admin) $28,726 $19,513 $40,756 $23,933 $23,080 $25,149

Other (Fees, Writeoffs, TQM,

$850 $23 $520 $137 $279 ($101)
Bonuses)

EBIT $227 $24,017 ($11,118) $4,310 $10,750 $1,972

Interest (Short term, Long term) $7,141 $7,480 $8,806 $6,656 $5,260 $4,857

Taxes ($2,420) $5,788 ($6,973) ($821) $1,922 ($1,010)

Profit Sharing $0 $215 $0 $0 $71 $0

Net Profit ($4,494) $10,534 ($12,950) ($1,525) $3,497 ($1,876)

 Primary Unit Inven Revision
Name Units Sold Age Dec.31 MTBF Pfmn Coord Size Coord
Segment tory Date

Able Trad 1,240 0 5/20/2022 3.4 18000 5.9 14

Acre Low 1,360 519 8/9/2022 4 15000 3.2 16
Adam High 691 50 10/3/2024 2.4 23000 9 11
Aft Pfmn 442 0 1/14/2024 3.1 25000 9.5 16
Agape Size 454 0 1/14/2024 3.2 19000 3.9 10.5

Baker Trad 1,441 0 5/31/2023 2 14000 5.9 14

Bead Low 2,277 0 1/29/2022 6.6 12000 3 17
Bid High 594 0 5/24/2023 1.5 25000 9 10.7
Bold Pfmn 248 0 6/5/2022 3.1 27000 9.4 15
Buddy Size 251 0 3/22/2022 3.2 19000 4 10.6
Bac Trad 594 0 4/2/2023 0.9 12000 4 16
Bider High 82 0 11/19/2023 0.1 25000 10.5 9
Bakery 0 0 1/31/2024 0 0 0 0

Cake Trad 1,188 0 2/8/2023 1.9 17500 6.3 13.7

Cedar Low 1,791 11 6/11/2023 3.4 14000 3.5 16.5
Cid High 406 0 9/27/2023 1.4 23000 9.8 10.2
Coat Pfmn 479 0 11/5/2023 1.8 27000 10.2 14.5
Cure Size 376 0 9/14/2023 1.7 19000 4.7 9.6
Cap 0 0 6/6/2023 0.6 24000 9.5 10.5

Daze Trad 1,163 0 5/13/2023 2 18500 6.1 13.6

Dell Low 2,220 54 10/5/2022 4.1 17000 3.1 16.9
Duck High 484 0 8/30/2023 1.4 24000 9.8 10.2
Dot Pfmn 578 0 1/6/2023 1.8 28000 10.4 15.3
Dune Size 462 0 7/28/2023 1.8 20000 4.6 9.7
Dhoni 0 0 5/28/2023 0.6 25500 9.2 10.8
Dps 0 0 5/19/2023 0.6 29000 9.9 14.8
Dsire 0 0 3/20/2023 0.8 21000 4.3 10.3

Eat Trad 1,451 0 12/8/2023 1.9 19000 6.3 13.7

Ebb Low 1,657 482 5/25/2017 6.6 14000 3 17
Echo High 574 0 10/14/2023 1.4 23000 9.3 10.7
Edge Pfmn 489 0 4/30/2023 1.9 27000 9.8 15.7
Egg Size 544 0 10/4/2023 2 19000 4 10.3

Fast Trad 1,622 0 7/27/2023 1.9 17500 6.4 13.6

Feat Low 1,969 210 4/27/2023 3.6 14000 2.7 17.3
Fist High 363 130 4/18/2020 3.7 23000 8 12
Foam Pfmn 551 0 5/20/2023 1.8 26000 11 15
Fume Size 407 0 5/5/2023 1.8 19000 5 9
FIST2 High 138 0 4/10/2023 0.2 23000 10.7 9.3
 2nd Shift &
Material Auto mation Capacity
Price Labor Cost Contr. Marg. Over- Plant Utiliz.
Cost Next Round Next Round
time

$28.00 $10.38 $8.24 32% 0% 5 1,800 69%

$21.00 $7.28 $7.20 25% 4% 6 1,400 103%
$39.50 $14.78 $9.42 37% 0% 4 900 82%
$34.00 $13.81 $9.42 31% 0% 4 600 74%
$34.00 $11.98 $9.42 36% 0% 4 600 76%

$27.50 $9.18 $7.25 34% 6% 6 800 105%

$18.50 $5.78 $4.17 45% 64% 8 1,400 163%
$38.50 $15.52 $8.15 38% 50% 6 400 149%
$34.00 $14.61 $9.81 27% 10% 3 200 109%
$34.00 $11.94 $10.21 34% 23% 3 200 121%
$22.50 $6.73 $7.37 36% 11% 6 600 99%
$40.00 $17.04 $8.69 36% 100% 6 400 21%
$0.00 $0.00 $0.00 0% 0% 6 600 0%

$28.00 $10.56 $8.22 33% 0% 4 2,000 66%

$18.75 $6.86 $3.91 43% 30% 8 1,600 129%
$39.00 $15.54 $9.40 37% 0% 3 1,000 45%
$33.75 $15.24 $9.40 27% 0% 3 650 73%
$34.00 $12.74 $9.40 36% 0% 3 650 63%
$38.50 $0.00 $0.00 0% 0% 1 500 0%

$26.40 $10.82 $5.88 32% 0% 7 950 85%

$18.95 $7.38 $4.70 24% 0% 7 1,400 71%
$38.20 $15.84 $9.40 35% 0% 3 370 76%
$33.00 $15.44 $9.68 24% 7% 3 450 106%
$32.50 $12.95 $9.52 31% 3% 3 350 102%
$37.99 $0.00 $0.00 0% 0% 2 224 0%
$31.00 $0.00 $0.00 0% 0% 2 225 0%
$28.50 $0.00 $0.00 0% 0% 2 195 0%

$27.50 $11.01 $8.24 30% 0% 4 1,800 30%

$21.00 $6.38 $8.24 27% 54% 5 1,400 153%
$39.00 $0.00 $0.00 36% 0% 4 900 0%
$34.00 $14.67 $8.24 32% 0% 4 600 67%
$34.00 $12.13 $7.06 41% 0% 5 600 76%

$28.00 $10.66 $8.23 32% 0% 5 1,300 99%

$19.00 $6.10 $8.27 22% 57% 5 1,400 156%
$35.00 $13.83 $9.90 28% 13% 3 400 111%
$32.00 $15.29 $9.40 23% 0% 3 450 99%
$28.50 $13.19 $9.40 21% 0% 3 450 66%
$38.00 $16.39 $14.54 18% 100% 3 300 46%
 Market Units Sold to Revision List
Name Stock Out Pfmn Coord Size Coord MTBF
Share Seg
Date Price
Fast 18% 1,529 7/27/2023 YES 6.4 13.6 $28.00 17500
Baker 16% 1,425 5/31/2023 YES 5.9 14 $27.50 14000
Eat 16% 1,419 12/8/2023 YES 6.3 13.7 $27.50 19000
Able 14% 1,220 5/20/2022 YES 5.9 14 $28.00 18000
Cake 14% 1,175 2/8/2023 YES 6.3 13.7 $28.00 17500
Daze 13% 1,120 5/13/2023 YES 6.1 13.6 $26.40 18500
Bac 5% 448 4/2/2023 YES 4 16 $22.50 12000
Acre 3% 277 8/9/2022 3.2 16 $21.00 15000
Dell 0% 20 10/5/2022 3.1 16.9 $18.95 17000
Dot 0% 4 1/6/2023 YES 10.4 15.3 $33.00 28000
Feat 0% 1 4/27/2023 2.7 17.3 $19.00 14000
Cedar 0% 1 6/11/2023 3.5 16.5 $18.75 14000
 Cust.
Promo Cust. Aware- Sales Dec. Cust.
Age Dec.31 Access-
Budget Survey
Budget ness ibility
1.93 $1,200 82% $2,200 72% 50
2.01 $1,800 95% $1,800 67% 45
1.92 $2,000 93% $2,000 61% 54
3.36 $2,500 100% $2,000 77% 22
1.93 $2,500 100% $3,000 79% 59
1.96 $2,000 100% $2,000 68% 60
0.9 $500 32% $500 67% 3
3.95 $2,700 100% $3,000 77% 0
4.12 $2,200 100% $2,200 68% 0
1.8 $1,500 69% $1,200 68% 0
3.64 $1,200 80% $2,500 72% 0
3.37 $3,900 100% $2,900 79% 0
 Market Units Sold to Revision List
Name Stock Out Pfmn Coord Size Coord MTBF
Share Seg
Date Price
Bead 20% 2,277 1/29/2022 YES 3 17 $18.50 12000
Dell 20% 2,200 10/5/2022 3.1 16.9 $18.95 17000
Feat 18% 1,967 4/27/2023 2.7 17.3 $19.00 14000
Cedar 16% 1,790 6/11/2023 3.5 16.5 $18.75 14000
Ebb 15% 1,656 5/25/2017 3 17 $21.00 14000
Acre 10% 1,083 8/9/2022 3.2 16 $21.00 15000
Bac 1% 146 4/2/2023 YES 4 16 $22.50 12000
Eat 0% 18 12/8/2023 YES 6.3 13.7 $27.50 19000
Baker 0% 14 5/31/2023 YES 5.9 14 $27.50 14000
Cake 0% 11 2/8/2023 YES 6.3 13.7 $28.00 17500
Able 0% 9 5/20/2022 YES 5.9 14 $28.00 18000
Fast 0% 7 7/27/2023 YES 6.4 13.6 $28.00 17500
 Cust.
Promo Cust. Aware- Sales Dec. Cust.
Age Dec.31 Access-
Budget Survey
Budget ness ibility
6.6 $2,500 100% $2,500 65% 46
4.12 $2,200 100% $2,200 58% 33
3.64 $1,200 80% $2,500 62% 27
3.37 $3,900 100% $2,900 71% 25
6.6 $1,500 74% $1,600 46% 24
3.95 $2,700 100% $3,000 65% 17
0.9 $500 32% $500 65% 2
1.92 $2,000 93% $2,000 46% 0
2.01 $1,800 95% $1,800 65% 0
1.93 $2,500 100% $3,000 71% 0
3.36 $2,500 100% $2,000 65% 0
1.93 $1,200 82% $2,200 62% 0
 Market Units Sold to Revision List
Name Stock Out Pfmn Coord Size Coord MTBF
Share Seg
Date Price
Adam 20% 691 10/3/2024 9 11 $39.50 23000
Bid 17% 594 5/24/2023 YES 9 10.7 $38.50 25000
Echo 17% 574 10/14/2023 YES 9.3 10.7 $39.00 23000
Duck 14% 484 8/30/2023 YES 9.8 10.2 $38.20 24000
Cid 12% 406 9/27/2023 YES 9.8 10.2 $39.00 23000
Fist 11% 363 4/18/2020 8 12 $35.00 23000
FIST2 4% 138 4/10/2023 YES 10.7 9.3 $38.00 23000
Bider 2% 82 11/19/2023 YES 10.5 9 $40.00 25000
Coat 1% 47 11/5/2023 YES 10.2 14.5 $33.75 27000
Dot 1% 18 1/6/2023 YES 10.4 15.3 $33.00 28000
Fast 0% 14 7/27/2023 YES 6.4 13.6 $28.00 17500
Bold 0% 12 6/5/2022 YES 9.4 15 $34.00 27000
 Cust.
Promo Cust. Aware- Sales Dec. Cust.
Age Dec.31 Access-
Budget Survey
Budget ness ibility
2.44 $2,650 100% $2,000 60% 11
1.54 $1,200 68% $1,200 42% 20
1.41 $2,000 81% $2,000 52% 21
1.35 $2,000 79% $2,000 54% 34
1.37 $3,800 100% $2,800 77% 39
3.7 $900 68% $1,300 72% 5
0.23 $3,000 75% $2,000 72% 56
0.1 $500 32% $0 42% 30
1.84 $3,000 100% $2,000 77% 1
1.8 $1,500 69% $1,200 54% 0
1.93 $1,200 82% $2,200 72% 0
3.08 $200 30% $200 42% 0
 Market Units Sold to Revision List
Name Stock Out Pfmn Coord Size Coord MTBF
Share Seg
Date Price
Dot 21% 556 1/6/2023 YES 10.4 15.3 $33.00 28000
Foam 20% 551 5/20/2023 YES 11 15 $32.00 26000
Edge 18% 489 4/30/2023 YES 9.8 15.7 $34.00 27000
Aft 16% 442 1/14/2024 YES 9.5 16 $34.00 25000
Coat 16% 432 11/5/2023 YES 10.2 14.5 $33.75 27000
Bold 9% 236 6/5/2022 YES 9.4 15 $34.00 27000
 Cust.
Promo Cust. Aware- Sales Dec. Cust.
Age Dec.31 Access-
Budget Survey
Budget ness ibility
1.8 $1,500 69% $1,200 32% 32
1.8 $1,300 70% $1,850 49% 37
1.89 $1,500 72% $1,550 38% 28
3.12 $2,000 95% $2,200 56% 16
1.84 $3,000 100% $2,000 45% 42
3.08 $200 30% $200 20% 15
 Market Units Sold to Revision List
Name Stock Out Pfmn Coord Size Coord MTBF
Share Seg
Date Price
Egg 21% 544 10/4/2023 YES 4 10.3 $34.00 19000
Dune 18% 462 7/28/2023 YES 4.6 9.7 $32.50 20000
Agape 17% 454 1/14/2024 YES 3.9 10.5 $34.00 19000
Fume 16% 407 5/5/2023 YES 5 9 $28.50 19000
Cure 14% 376 9/14/2023 YES 4.7 9.6 $34.00 19000
Buddy 10% 251 3/22/2022 YES 4 10.6 $34.00 19000
Fast 3% 71 7/27/2023 YES 6.4 13.6 $28.00 17500
Daze 1% 37 5/13/2023 YES 6.1 13.6 $26.40 18500
Eat 0% 9 12/8/2023 YES 6.3 13.7 $27.50 19000
Able 0% 9 5/20/2022 YES 5.9 14 $28.00 18000
Baker 0% 2 5/31/2023 YES 5.9 14 $27.50 14000
 Cust.
Promo Cust. Aware- Sales Dec. Cust.
Age Dec.31 Access-
Budget Survey
Budget ness ibility
1.96 $1,560 74% $1,570 44% 14
1.79 $1,500 69% $1,200 42% 25
3.17 $2,000 95% $2,500 65% 8
1.75 $1,500 71% $1,800 49% 45
1.74 $3,700 100% $2,700 64% 36
3.19 $200 30% $200 25% 4
1.93 $1,200 82% $2,200 49% 0
1.96 $2,000 100% $2,000 42% 0
1.92 $2,000 93% $2,000 44% 0
3.36 $2,500 100% $2,000 65% 0
2.01 $1,800 95% $1,800 25% 0