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Annual Report Andrews C74058
Dec. 31, 2015

Balance Sheet
DEFINITIONS: Common Size: The common size column ASSETS
s imply represents each item as a percentage of total Cash $4,816
assets for that year. Cash: Your end-of-year cash position. Accounts Receivable $10,931
Accounts Receivable: Reflects the lag between delivery Inventory $11,079
and payment of your products. Inventories: The current
value of your inventory across all products. A zero indicates Total Current Assets $26,826
your company stocked out. Unmet demand would, of
cours e, fall to your competitors. Plant & Equipment: The Plant & Equipment $113,800
current value of your plant. Accum Deprec: The total Accumulated Depreciation ($37,933)
accumulated depreciation from your plant. Accts Payable:
What the company currently owes s uppliers for materials Total Fixed Assets $75,867
and services. Current Debt: The debt the company is
obligated to pay during the next year of operations. It Total Assets $102,692
includes emergency loans used to keep your company
s olvent s hould you run out of cash during the year. Long
Term Debt: The company's long term debt is in the form of LIABILITIES & OWNERS' EQUITY
bonds, and this represents the total value of your bonds.
Common Stock: The amount of capital invested by Accounts Payable $8,818
s hareholders in the company. Retained Earnings: The Current Debt $0
profits that the company chose to keep instead of paying to Long Term Debt $41,700
s hareholders as dividends.
Total Liabilities $50,518

Common Stock $18,360

Retained Earnings $33,814

Total Equity $52,174

Total Liab. & O. Equity $102,692

Cash Flow Statement

The Cash Flow Statement examines what happened in the Cash Account during Cash Flows from Operating Activities: 2015
the year. Cas h injections appear as positive numbers and cash withdrawals as negative Net Income (Loss) $8,420
numbers. The Cash Flow Statement is an excellent tool for diagnosing emergency loans. Depreciation $7,587
When negative cas h flows exceed positives, you are forced to seek emergency funding. Extraordinary gains/losses/writeoffs $0
For example, if sales are bad and you find yourself carrying an abundance of excess Accounts Payable $5,818
inventory, the report would show the increase in inventory as a huge negative cash flow. Inventory ($11,079)
Too much unexpected inventory could outstrip your inflows , exhaust your starting cash ($2,931)
Accounts Receivable
and force you to beg for money to keep your company afloat.
Net cash from operations $7,816
Cash Flows from Investing Activities:
Plant Improvements $0
Cash Flows from Financing Activities:
Dividends Paid ($4,000)
Sales of Common Stock $0
Purchase of Common Stock $0
Cash from long term debt $0
Retirement of long term debt $0
$0
Change in current debt (net)
Net cash from financing activities ($4,000)
Net change in cash position $3,816
Closing cash position $4,816

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Report Page https://ww3.capsim.com/cgi-bin/displayReport.cfm?Report=AnnReport

Round: 0
Annual Report Andrews C74058
Dec. 31, 2015
2015 Income Statement
(Product Name:) Able Acre Adam Aft Agape NA NA NA 2015 Common
Total Size
Sales $36,809 $48,724 $18,282 $15,548 $13,627 $0 $0 $0 $132,990 100.0%
Variable Costs:
Direct Labor $10,244 $17,828 $4,285 $4,196 $3,678 $0 $0 $0 $40,230 30.3%
Direct Material $15,743 $18,881 $7,897 $7,670 $5,790 $0 $0 $0 $55,981 42.1%
Inventory Carry $522 $107 $163 $312 $226 $0 $0 $0 $1,329 1.0%
Total Variable $26,510 $36,816 $12,344 $12,178 $9,694 $0 $0 $0 $97,541 73.3%

Contribution Margin $10,299 $11,909 $5,938 $3,370 $3,933 $0 $0 $0 $35,449 26.7%

Period Costs:
Depreciation $2,640 $2,427 $1,080 $720 $720 $0 $0 $0 $7,587 5.7%
SG&A: R&D $0 $0 $0 $0 $0 $0 $0 $0 $0 0.0%
Promotions $1,000 $900 $800 $700 $700 $0 $0 $0 $4,100 3.1%
Sales $1,000 $900 $800 $700 $700 $0 $0 $0 $4,100 3.1%
Admin $283 $375 $141 $120 $105 $0 $0 $0 $1,023 0.8%
Total Period $4,923 $4,601 $2,821 $2,240 $2,225 $0 $0 $0 $16,809 12.6%

Net Margin $5,376 $7,307 $3,117 $1,131 $1,708 $0 $0 $0 $18,639 14.0%

Definitions : Sales: Unit sales times lis t price. Direct Labor: Labor costs incurred to produce the product that was sold.
Inventory Carry Cost: the cos t to carry unsold goods in inventory. Depreciation: Calculated on straight-line 15-year Other $0 0.0%
depreciation of plant value. R&D Costs: R&D department expenditures for each product. Admin: Administration EBIT $18,639 14.0%
overhead is estimated at 1.5% of sales. Promotions: The promotion budget for each product. Sales: The sales force Short Term Interest $0 0.0%
budget for each product. Other: Charges not included in other categories such as Fees, Write Offs, and TQM. The fees LongTerm Interest $5,421 4.1%
include money paid to investment bankers and brokerage firms to is sue new stocks or bonds plus consulting fees Taxes $4,626 3.5%
your instructor might asses s. Write-offs include the loss you might experience when you sell capacity or liquidate Profit Sharing $172 0.1%
inventory as the result of eliminating a production line. If the amount appears as a negative amount, then you actually Net Profit $8,420 6.3%
made money on the liquidation of capacity or inventory. EBIT: Earnings Before Interest and Taxes. Short Term Interest:
Interest expense based 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.

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