Format for Management Commentary and Discussion on Annual

performance for Shareholders (Each Round)

Courier Page 1: Summary

1) How does your current year’s sales compare with your last year sales?
2) How does your sales growth compare with your competitors for the current year?
3) What was your contribution margin and does it compare with your competitors? What
actions would you take next round to get it higher?
4) How does your SG&A/Sales compare with your competitors?
5) Did the team get an Emergency loan? Why? (Check Financial Summary page)

Courier Page 3: Financial Analysis

1) What was the total value of your inventory?

2) How is inventory affecting the cash flow statement (operating cash flow) compared with
previous year?
3) How much money did the firm spend on plant improvements?
4) How were these investments funded?

Courier Page 4: Production Analysis

1) From your product list, which product had the lowest contribution margin and what was
the percentage?
2) How do your product prices (each segment) look in comparison to competitors?
3) Is the team investing into automation? Compare automation with your competitors?

Courier Pages 5 – 10: Market Segment Analysis

1) In which market segments does the team have the lowest market share? Where is the
biggest discrepancy between that product and the top product? (Ideal
position/Age/Price/awareness/accessibility etc);
2) How do the promotion and sales budgets look in comparison to competitors?
3) Are the investments into marketing effective and resulting in a high awareness and
accessibility?
4) Did the team have any major discrepancies between actual and potential? If so, for
which product and segment?

Profit and Loss Statement

1) Compare your earnings (EBIT) with previous year? Explain

2) Compare your interest cost with previous year? Explain
3) Did your decisions align with your strategy?
4) Based upon your result, what does the team need to focus on the most? Discuss area of
improvement for your company?