6/11/23, 1:56 PM GLO-BUS Decisions & Reports PERFORMANCE HIGHLIGHTS (Industry 1) Year 6 Company A Financial EPS (earnings per share) ROE (return on equity) Stock Price Credit Rating Image Rating Net AC Camera Revenues UAV Drone ($000s) Total AC Camera North America Sales Market Share (000s of units) Europe-Africa Market Share Asia-Pacific Market Share Latin America Market Share Total Market Share UAV Drone North America Sales Market Share (000s of units) Europe-Africa Market Share Asia-Pacific Market Share Latin America Market Share Total Market Share Strategic / Operating PQ Rating Compensation ($ per PAT member) PAT Productivity (units per PAT) Labor Cost ($/unit assembled) Production Cost ($/unit assembled) Marketing Cost ($ per unit sold) Operating Profit ($ per unit sold) AC Camera UAV Drone AC Camera UAV Drone AC Camera UAV Drone AC Camera UAV Drone AC Camera UAV Drone AC Camera UAV Drone AC Camera Margin UAV Drone Margin Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 Year 11 Year 12 Year 13 $0.75 14.0 % $12.00 B 70 188,637 145,491 334,128 285.0 11.1 % 240.0 11.1 % 185.0 11.1 % 130.0 11.1 % 840.0 11.1 % 52.0 11.1 % 43.0 11.1 % 28.0 11.1 % 17.0 11.1 % 140.0 11.1 % $1.39 21.6 % $36.83 A– 71 206,032 204,705 410,737 267.1 8.4 % 232.9 8.6 % 213.5 9.7 % 159.0 10.0 % 872.5 9.1 % 51.7 8.2 % 43.9 8.3 % 37.2 10.6 % 24.8 11.3 % 157.6 9.3 % $2.83 33.2 % $85.15 A 69 199,402 250,274 449,676 240.3 7.2 % 190.5 6.8 % 150.4 6.2 % 134.8 7.8 % 716.0 7.0 % 62.5 8.9 % 51.9 8.4 % 57.2 14.1 % 34.4 13.6 % 206.0 11.0 % $2.90 25.4 % $76.82 A 71 182,235 284,280 466,515 209.1 6.0 % 161.5 5.6 % 168.1 6.4 % 121.5 6.5 % 660.2 6.1 % 68.5 9.0 % 56.9 8.6 % 65.5 14.2 % 43.7 15.9 % 234.6 11.6 % $4.88 36.6 % $141.93 A 75 285,243 312,412 597,655 368.6 10.0 % 309.6 10.1 % 286.9 10.2 % 212.3 10.5 % 1,177.4 10.2 % 67.8 8.7 % 55.0 8.2 % 37.1 7.5 % 23.2 7.8 % 183.1 8.2 % $7.40 57.3 % $217.71 A 81 354,015 368,557 722,572 417.6 10.9 % 329.6 9.9 % 326.5 10.5 % 237.5 10.7 % 1,311.2 10.5 % 75.7 8.7 % 62.5 8.6 % 45.8 8.5 % 29.2 8.6 % 213.2 8.6 % $8.19 54.6 % $232.65 A 81 362,429 369,750 732,179 406.3 10.2 % 321.6 9.5 % 352.7 10.6 % 263.3 11.1 % 1,343.9 10.3 % 69.2 8.1 % 55.7 7.8 % 42.2 7.4 % 25.9 7.3 % 193.0 7.7 % $9.30 42.0 % $249.62 A+ 85 413,190 405,990 819,180 432.9 10.5 % 379.5 10.8 % 410.2 11.7 % 286.7 11.5 % 1,509.3 11.1 % 74.8 8.5 % 61.2 8.4 % 47.0 8.2 % 33.7 9.9 % 216.7 8.6 % $10.74 $11.15 35.8 % 31.1 % $274.62 $256.62 A+ A+ 89 89 468,839 522,133 487,891 531,591 956,730 1,053,724 458.4 527.3 10.7 % 12.1 % 413.9 467.4 11.2 % 12.2 % 474.8 518.8 12.4 % 12.4 % 334.9 349.2 12.2 % 11.9 % 1,682.0 1,862.7 11.6 % 12.2 % 90.2 99.5 9.3 % 10.1 % 70.5 79.3 9.0 % 9.7 % 58.7 60.4 9.0 % 8.9 % 34.3 45.2 8.7 % 10.8 % 253.7 284.4 9.1 % 9.8 % Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 Year 11 Year 12 Year 13 4.0★ 4.0★ 25,000 25,000 3,000 1,500 33.67 65.38 156.97 806.22 17.73 77.71 29.33 13.1 % 65.75 6.3 % 3.9★ 4.6★ 25,908 26,166 3,023 1,531 35.10 66.87 173.42 963.41 13.79 73.38 28.12 11.9 % 164.47 12.7 % 4.1★ 4.9★ 26,548 27,267 3,053 1,563 35.37 70.12 157.33 842.97 19.62 62.56 79.09 28.4 % 213.69 17.6 % 4.2★ 5.2★ 27,502 28,501 3,330 1,705 33.92 63.44 156.91 829.79 17.04 54.94 77.84 28.2 % 227.86 18.8 % 5.8★ 5.2★ 28,372 29,863 3,342 1,723 34.84 64.60 167.58 927.59 11.25 70.39 41.35 17.1 % 589.08 34.5 % 5.8★ 5.2★ 29,070 31,115 3,356 1,752 36.48 64.90 168.02 913.18 10.11 60.45 49.17 19.8 % 639.63 37.0 % 5.8★ 5.2★ 29,789 32,443 3,372 1,783 36.95 65.69 168.14 947.92 9.86 66.78 49.02 19.7 % 776.19 40.5 % Year 14 Year 14 Year 15 Year 15 5.8★ 6.0★ 5.8★ 5.2★ 5.7★ 5.8★ 30,532 31,271 32,035 33,839 35,298 36,838 3,353 3,338 3,286 1,810 1,845 1,878 38.44 39.94 41.33 66.08 66.61 67.44 171.78 178.53 179.79 940.84 1,009.97 1,074.22 8.78 7.88 8.00 59.47 50.80 45.32 51.23 50.72 52.31 20.2 % 19.6 % 20.0 % 749.43 738.76 626.18 40.0 % 38.4 % 33.5 % Earnings Per Share (EPS) EPS $15 EPS $10 $5 $0 5 6 7 8 9 Copyright © 2019 GLO-BUS Software, Inc. https://www.glo-bus.com/instructors/reports/cor/performance-highlights 10 Year 11 12 13 14 15 Page 1 1/6 6/11/23, 1:56 PM GLO-BUS Decisions & Reports ASSEMBLY AND FACILITY OPERATIONS (Industry 1) Year 6 Company A Action-Capture Cameras UAV Drones AC Camera Production UAV Drone Production Units Assembled (000s) Product Attributes Regular-Time 846.0 Extra Performance Features 4 Overtime 26.5 Number of Models 4 Total 872.5 P/Q Rating 3.9 Product R&D Expenditures in Year 6 ($000s) $ 24,000 Cumulative Product R&D Expenditures ($000s) $ 69,000 AC Camera Assembly Facility UAV Drone Assembly Facility Space Available for Workstations (at end of Year 5) New Spaces Added (facility expansion at begin. of Y6) Space Available for ACC Workstations (in Year 6) Installed Workstations (at end of Year 5) New workstations Added (at beginning of Y6) Total Installed Workstations (available for use in Y6) 300 0 300 280 0 280 spaces spaces workstations workstations Investment in AC Camera Facility ($000s) Beginning Gross Investment Space Available for Workstations (at end of Year 5) New Spaces Added (facility expansion at begin. of Y6) Space Available for Drone Workstations (in Year 6) Installed Workstations (at end of Year 5) New workstations Added (at beginning of Y6) Total Installed Workstations (available for use in Y6) 110 0 110 100 0 100 spaces spaces workstations workstations Investment in UAV Drone Facility ($000s) New Year 6 Investment Plant Facility $ 120,000 $ 0 Workstations 30,000 0 Robotics Upgrade 0 0 Total (Gross) Investment in AC Camera Facilities – Accumulated Depreciation (at the end of Year 5) – Current-Year Depreciation (5% of gross investment) Net Investment in AC Camera Facilities Year 6 Facilities Investment $ $ $ 120,000 30,000 0 150,000 37,500 7,500 105,000 AC Camera Work Force Statistics Beginning Gross Investment New Year 6 Investment Plant Facility $ 90,000 $ 0 Workstations 10,000 0 Robotics Upgrade 0 0 Total (Gross) Investment in UAV Drone Facilities – Accumulated Depreciation (at the end of Year 5) – Current-Year Depreciation (5% of gross investment) Net Investment in UAV Drone Facilities Year 6 Facilities Investment $ $ $ 90,000 10,000 0 100,000 10,000 5,000 85,000 UAV Drone Work Force Statistics Year 6 Decisions Base Wage Per PAT Member +2% Incentive Bonus (to reduce warranty claims) $2.80 / unit Attendance Bonus (for perfect attendance) $1,000 / worker Fringe Benefit Package $2,000 / worker Total Compensation (annual pay per worker) Best Practices / Productivity Improvement Training ($/PAT) PAT Productivity (units assembled per PAT per year) Number of PATs Employed (for AC camera assembly) × Number of Workers Per PATs (no robotics upgrade) Total Number of Workers Employed $ Per Worker $ 20,808 2,100 1,000 2,000 $ 25,908 $ 1,500 3,023 280 × 4 1,120 AC Camera Production and Assembly Costs Image Sensor LCD Display Screen Image Quality Photo Modes Camera Housing Editing / Sharing Included Accessories Extra Performance Features Total Cost of Components and Features Assembly Regular-Time Labor Labor Overtime Labor Costs PAT Training Total Cost of Labor and Training Product R&D Expenditures Allowance for Warranty Repairs (7.4% claims) Plant Operations and Maintenance Depreciation of Plant and Equipment Total Camera Production/Assembly Cost Year 6 Decisions Base Wage Per PAT Member +4% Incentive Bonus (to reduce warranty claims) $5.20 / unit Attendance Bonus (for perfect attendance) $1,000 / worker Fringe Benefit Package $2,000 / worker Total Compensation (annual pay per worker) Best Practices / Productivity Improvement Training ($/PAT) PAT Productivity (units assembled per PAT per year) Number of PATs Employed (for AC camera assembly) × Number of Workers Per PATs (no robotics upgrade) Total Number of Workers Employed $ Per Worker $ 21,216 1,950 1,000 2,000 $ 26,166 $ 2,000 1,531 100 × 4 400 UAV Drone Production and Assembly Costs $000s AC Camera Components and Features Units Assembled (000s) Product Attributes Regular-Time 153.0 Extra Performance Features 5 Overtime 4.6 Number of Models 2 Total 157.6 P/Q Rating 4.6 Product R&D Expenditures in Year 6 ($000s) $ 24,000 Cumulative Product R&D Expenditures ($000s) $ 54,000 13,088 13,088 4,363 7,853 6,980 6,980 8,725 12,215 73,292 29,034 1,169 420 30,623 24,000 3,240 12,650 7,500 151,305 $ / Unit 15.00 15.00 5.00 9.00 8.00 8.00 10.00 14.00 84.00 33.28 1.34 0.48 35.10 27.51 3.71 14.50 8.60 173.42 Copyright © 2019 GLO-BUS Software, Inc. https://www.glo-bus.com/instructors/reports/cor/performance-highlights $000s UAV Drone Components and Features Built-In Camera GPS / WiFi / Bluetooth Battery Pack Rotors / Performance / Controller Body Frame Construction Obstacle Sensors Camera Stabilization Device Extra Performance Features Total Cost of Components and Features Assembly Regular-Time Labor Labor Overtime Labor Costs PAT Training Total Cost of Labor and Training Product R&D Expenditures Allowance for Warranty Repairs (7.1% claims) Plant Operations and Maintenance Depreciation of Plant and Equipment Total Drone Production/Assembly Cost 30,379 11,820 15,760 11,032 2,679 10,559 2,837 14,184 99,250 9,951 388 200 10,539 24,000 3,360 9,685 5,000 151,834 $ / Unit 192.76 75.00 100.00 70.00 17.00 67.00 18.00 90.00 629.76 63.14 2.46 1.27 66.87 152.28 21.32 61.45 31.73 963.41 Page 2 2/6 6/11/23, 1:56 PM GLO-BUS Decisions & Reports AC CAMERAS – MARKET SEGMENT PERFORMANCE (Industry 1) Year 6 Company A Regular AC Camera Sales North America Europe-Africa Revenue-Cost-Profit Breakdown $000s $000s Revenues Gross Revenues – Promo Discounts ± Exchange Rate Adj. Net Revenues Production Costs (components / assembly) Delivery Shipping Costs Import Duties Marketing Retailer Support Costs Advertising Website Expenditures Administrative Expenses Operating Profit Operating Profit Margin Unit Demand and Sales Projected Demand (from decision entries) determined by competition Actual Demand (as among rival companies in Y6) Units Gained/Lost (due to stock-outs) Total Units Assembled and Shipped Retail Outlets Number of Outlets Multi-Store Chains Online Retailers Local Retail Shops Special AC Camera Contracts Discount Offer (% off of standard price) Value Index of Units Offered Units Assembled / Sold (000s) $ / Unit $ / Unit Asia-Pacific $000s $ / Unit Latin America $000s Overall $ / Unit $000s 66,775 250.00 -128 -0.48 0 0.00 66,647 249.52 46,318 173.41 1,336 5.00 0 0.00 1,000 3.74 2,000 7.49 1,000 3.74 2,016 7.55 12,977 48.58 19.5% 58,225 250.00 -112 -0.48 0 0.00 58,113 249.52 40,388 173.41 1,165 5.00 2,329 10.00 900 3.86 1,400 6.01 900 3.86 1,758 7.55 9,273 39.82 16.0% 48,038 225.00 -92 -0.43 0 0.00 47,946 224.57 37,026 173.42 1,068 5.00 2,882 13.50 800 3.75 1,000 4.68 900 4.22 1,611 7.55 2,659 12.45 5.5% 33,390 210.00 -64 -0.40 0 0.00 33,326 209.60 27,573 173.42 795 5.00 2,003 12.60 780 4.91 750 4.72 600 3.77 1,200 7.55 -375 -2.36 -1.1% 206,428 -396 0 206,032 151,305 4,364 7,214 3,480 5,150 3,400 6,585 24,534 12% Units Market Share Units Market Share Units Market Share Units Market Share Market Share 316.4 266.9 0.2 267.1 10.9% 8.4% 11.5% 8.6% 11.2% 9.1% 9.7% 177.8 158.9 0.1 159.0 11.5% 10.0% 8.6% 242.0 213.4 0.1 213.5 11.2% 9.7% 8.4% 278.9 232.7 0.2 232.9 10.0% 9.1% Year 6 Year 7 Year 6 Year 7 Year 6 Year 7 Year 6 Year 7 36 72 3,000 26 54 2,160 30 60 2,500 22 45 1,832 24 48 2,000 19 38 1,515 18 36 1,000 20 39 1,090 (000s) North America No Offer 0.0% 0 0.0 (000s) Europe-Africa 0.0% 0 0.0 units No Offer (000s) Asia-Pacific 0.0% 0 0.0 units No Offer (000s) Latin America 0.0% 0 0.0 units No Offer Number of retail outlets willing to carry the company's brand of AC cameras. Overall 0 Offers Accepted units 0.0 units Incremental Revenues-Costs-Margins Revenues Gross Revenues ± Exchange Rate Adj. Net Revenues Less: Cost of Components / Features Assembly Labor Costs Allowance for Warranty Repairs Delivery (shipping and import duties) Contribution Margin All AC Camera Operations Revenue-Cost-Profit Breakdown Net Revenues Operating Production Costs Costs Delivery (shipping / duties) Marketing Costs Administrative Costs Operating Profit Operating Profit Margin $000s $ / Unit 0 0 0 0 0 0 0 0 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 $000s $ / Unit 0 0 0 0 0 0 0 0 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 $000s $ / Unit 0 0 0 0 0 0 0 0 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 $000s $ / Unit 0 0 0 0 0 0 0 0 $000s 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0 0 0 0 0 0 0 0 North America Europe-Africa Asia-Pacific Latin America Overall $000s $000s $000s $000s $000s 66,647 46,318 1,336 4,000 2,016 12,977 19.5% 58,113 40,388 3,494 3,200 1,758 9,273 16.0% 47,946 37,026 3,950 2,700 1,611 2,659 5.5% 33,326 27,573 2,798 2,130 1,200 -375 -1.1% 206,032 151,305 11,578 12,030 6,585 24,534 11.9% 60 days 7.4% 990 3.71 60 days 7.4% 865 3.71 Warranty Period / Claims / Costs Warranty Period Offered in Year 6 Anticipated Warranty Claim Rate Allowance for Warranty Repairs ($000s) Warranty Repair Cost ($ per unit sold) Copyright © 2019 GLO-BUS Software, Inc. https://www.glo-bus.com/instructors/reports/cor/performance-highlights 60 days 7.4% 795 3.72 60 days 7.4% 590 3.71 7.4% 3,240 3.71 Page 3 3/6 6/11/23, 1:56 PM (Industry 1) GLO-BUS Decisions & Reports UAV DRONES – MARKET SEGMENT PERFORMANCE Year 6 Company A Direct Online Sales North America Europe-Africa Revenue-Cost-Profit Breakdown $000s $000s Revenues Gross Revenues ± Exchange Rate Adj. Net Revenues Production Costs (components / assembly) Delivery Shipping Costs Import Duties Marketing Website Expenditures Costs Search Engine Advertising Administrative Expenses Operating Profit Operating Profit Margin $ / Unit 56,250 1,500.00 0 0.00 56,250 1,500.00 36,128 963.41 2,250 60.00 0 0.00 1,500 40.00 1,500 40.00 383 10.21 14,489 386.37 25.8% Direct Online Sales (000s of units) % of Total UAV Drone Unit Sales $ / Unit 47,700 1,500.00 0 0.00 47,700 1,500.00 30,641 963.55 1,908 60.00 1,908 60.00 1,200 37.74 1,200 37.74 326 10.25 10,517 330.72 22.0% Asia-Pacific $000s $ / Unit 30,600 1,200.00 0 0.00 30,600 1,200.00 24,551 962.78 1,530 60.00 1,836 72.00 1,200 47.06 800 31.37 261 10.24 422 16.55 1.4% Latin America $000s $ / Unit 18,900 1,050.00 0 0.00 18,900 1,050.00 17,343 963.50 1,080 60.00 1,134 63.00 600 33.33 300 16.67 184 10.22 -1,741 -96.72 -9.2% Overall $000s 153,450 0 153,450 108,663 6,768 4,878 4,500 3,800 1,154 23,687 15.4% 38 units 72.5% 32 units 72.5% 26 units 68.5% 18 units 72.5% 112.8 units 71.6% 3rd-Party Online Retailers North America Europe-Africa Asia-Pacific Latin America Overall Revenue-Cost-Profit Breakdown $000s $000s Revenues Gross Revenues ± Exchange Rate Adj. Net Revenues Production Costs (components / assembly) Delivery Shipping Costs Import Duties Retailer Recruitment / Support Administrative Expenses Operating Profit Operating Profit Margin 3rd-Party Sales (000s of units) % of Total UAV Drone Unit Sales Retail Outlets Number of 3rd-Party Online Retailers All UAV Drone Operations Revenue-Cost-Profit Breakdown Net Revenues Operating Production Costs Costs Delivery (shipping / duties) Marketing Costs Administrative Costs Operating Profit Operating Profit Margin Unit Demand and Sales Projected Demand (from decision entries) determined by competition Actual Demand (as among rival companies in Y6) Units Gained/Lost (due to stock-outs) Total Units Assembled and Shipped $ / Unit 18,105 1,275.00 0 0.00 18,105 1,275.00 13,689 964.01 142 10.00 0 0.00 1,144 80.56 145 10.21 2,985 210.21 16.5% 14.2 units 27.5% $ / Unit 15,428 1,275.04 0 0.00 15,428 1,275.04 11,646 962.48 121 10.00 617 50.99 944 78.02 123 10.17 1,977 163.39 12.8% 12.1 units 27.5% $000s $ / Unit 11,653 995.98 0 0.00 11,653 995.98 11,274 963.59 117 10.00 699 59.74 800 68.38 120 10.26 -1,357 -115.98 -11.6% 11.7 units 31.5% $000s $ / Unit 6,069 892.50 0 0.00 6,069 892.50 6,562 965.00 68 10.00 364 53.53 376 55.29 70 10.29 -1,371 -201.62 -22.6% 6.8 units 27.5% $000s 51,255 0 51,255 43,171 448 1,680 3,264 458 2,234 4.4% 44.8 units 28.4% Year 6 Year 7 Year 6 Year 7 Year 6 Year 7 Year 6 Year 7 36 36 30 30 24 32 18 23 Number of online retailers willing to carry the company's brand of UAV drones. North America Europe-Africa Asia-Pacific Latin America $000s $000s $000s $000s $000s 74,355 49,817 2,392 4,144 528 17,474 23.5% 63,128 42,287 4,554 3,344 449 12,494 19.8% 42,253 35,825 4,182 2,800 381 -935 -2.2% 24,969 23,905 2,646 1,276 254 -3,112 -12.5% 204,705 151,834 13,774 11,564 1,612 25,921 12.7% Units (000s) 67.6 51.7 0.0 51.7 Market Share 12.5% 8.2% 8.2% Units (000s) 56.6 43.9 0.0 43.9 Market Share 12.5% 8.3% 8.3% Units (000s) 30.5 37.2 0.0 37.2 Market Share 8.1% 10.6% 10.6% Units (000s) 30.4 24.8 0.0 24.8 Overall Market Share Market Share 13.8% 11.3% 12.0% 9.3% 11.3% 9.3% Warranty Period / Claims / Costs Warranty Period Offered in Year 6 Anticipated Warranty Claim Rate Allowance for Warranty Repairs ($000s) Warranty Repair Cost ($ per unit sold) 60 days 7.1% 1,110 21.47 Copyright © 2019 GLO-BUS Software, Inc. https://www.glo-bus.com/instructors/reports/cor/performance-highlights 60 days 7.1% 930 21.18 60 days 7.1% 780 20.97 60 days 7.1% 541 21.81 7.1% 3,361 21.33 Page 4 4/6 6/11/23, 1:56 PM GLO-BUS Decisions & Reports FINANCIAL STATEMENTS (Industry 1) Year 6 Company A North America 66,647 74,355 141,002 96,135 3,728 8,144 2,544 30,451 Income Statement ($000) AC Camera Revenues UAV Drone Revenues Total Revenues¹ Cost of Goods Sold Delivery Costs Marketing Costs Administrative Expenses Operating Profit (Loss) Profitability and Payout Earnings Per Share Dividends Per Share Year 5 $0.75 $0.00 Year 6 $1.39 $0.00 Europe Africa 58,113 63,128 121,241 82,675 8,048 6,544 2,207 21,767 Asia Pacific 47,946 42,253 90,199 72,851 8,132 5,500 1,992 1,724 Latin America 33,326 24,969 58,295 51,478 5,444 3,406 1,454 -3,487 Interest Income (Expense) Other Income (Expense)² Pre-Tax Profit (Loss) Income Taxes³ Net Profit (Loss) Balance Sheet Company Total 206,032 204,705 410,737 303,139 25,352 23,594 8,197 50,455 -10,300 -505 39,650 11,895 27,755 Notes to Income Statement ¹ Revenues listed here have been adjusted for promotional discounts and exchange rates. See the Market Segment Performance reports for details on promotional discount and exchange rate adjustments to revenues. ² Other Income (Expense) will include charitable contributions, instructorimposed fines (appearing as negative), and instructor-awarded refunds (appearing as positive). ³ The income tax rate is 30%. If a net loss was recorded in Year 5, the loss is carried forward and may offset some or all taxable Year 6 profit and reduce the company's tax liability in Year 6. Cash Flow Statement Assets $000s Cash Available in Year 6 $000s Cash on Hand Accounts Receivable (see Note 1) Component Inventories (see Note 2) Total Current Assets Gross Investment in Plant and Equipment Less Accumulated Depreciation Total Fixed Asset Investment (see Note 3) Total Assets 188,166 64,322 17,254 269,742 250,000 60,000 190,000 459,742 Liabilities $000s Beginning Cash Balance (carried over from Year 5) Cash Receipts from Sales (see Note 1) Inflows Bank Loan 1-Year 5-Year 10-Year Stock Issue (0 shares isued @$12.00) Loan to Cover Overdraft Interest on Year 5 Cash Balance Cash Refund (awarded by instructor) Total Cash Available (from all sources) 5,000 402,442 10,000 50,000 100,000 0 0 50 0 567,492 Accounts Payable (see Note 4) Overdraft Loan Payable (see Note 5) 1-Year Bank Loan Payable (see Note 6) Current Portion of Long-Term Loans Total Current Liabilities Long-Term Bank Loans (see Note 8) Total Liabilities 47,449 0 10,000 36,000 93,449 224,000 317,449 Cash Outlays in Year 6 $000s Payments to Component Suppliers (see Note 2) Production and Assembly Expenses (see Note 3) Delivery, Marketing, and Administrative Expenses Capital Outlays New Workstations Robotics Upgrades Facilities Expansion Facilities Improvements (CSRC) Repayment of Overdraft Loan Bank Loan 1-Year Loan Principal 5-Year Loan (see Note 4) 10-Year Loan Interest Payments Year 6 Overdraft Loan Bank Loans (1-year, 5-year, 10-year) Stock Repurchases (0 shares repurchased @ $12.00) Income Tax Payments Dividend Payments to Shareholders Charitable Contributions Cash Fines (assessed by instructor) Total Cash Outlays 165,336 118,097 57,143 0 0 0 0 0 0 0 16,000 0 10,350 0 11,895 0 505 0 379,326 Net Cash Balance ($000s at the end of Year 6) 188,166 Beginning Balance Shareholder Equity Common Stock (see Note 9) Additional Capital (see Note 10) Retained Earnings Total Shareholder Equity Return on Average Equity Notes to Balance Sheet (see Note 7) 10,000 80,000 24,538 114,538 Change in Year 6 $000s 0 0 +27,755 +27,755 10,000 80,000 52,293 142,293 (see Note 11) 21.6% (all dollar and share figures in thousands) Note 1: Accounts receivable equals 25% of the camera revenues and 3rd-party drone revenues generated in Year 6 (to be collected in Year 7). Note 2: A 10% reserve of camera and drone components is kept at all times. Note 3: For more details, see the Assembly and Facility Operations report. Note 4: Accounts payable equals 25% of the cost of camera and drone components used in Year 6 (to be paid in Year 7). Note 5: Loans for overdrafts carry an interest rate 2% above the 1-year loan rate. Note 6: The company's 1-year bank loan interest rate in Year 6 was 5.5%. Note 7: Principal amount of 5-year and 10-year bank loans due to be paid in Year 7. Note 8: Long-term bank loans outstanding: OutAnnual Year 7 Loan Initial Original Interest standing Principal Interest No. Year Principal Rate Term Principal Payment Payable 1 Y1 60,000 7.5 % 10-Yr 30,000 6,000 2,250 2 Y4 20,000 8.5 % 10-Yr 16,000 2,000 1,360 3 Y4 80,000 8.5 % 10-Yr 64,000 8,000 5,440 4 Y6 50,000 6.0 % 5-Yr 50,000 10,000 3,000 5 Y6 100,000 6.5 % 10-Yr 100,000 10,000 6,500 6 7 8 9 10 11 12 Note 9: There are 20,000 shares of stock outstanding at a par value of $0.50 per share. Note 10: Total $ amount above par value that shareholders paid to purchase stock. Note 11: The formula for Return After-Tax Profit on Average Equity is: (Beginning Equity + Ending Equity) ÷ 2 Notes to Cash Flow Statement Note 1: Receipts from sales equals all direct-sale drone revenues plus 75% of camera and 3rd-party drone revenues generated in Year 6. Note 2: Payments to component suppliers equals 75% of the cost of components used in Year 6 and 25% of the cost of components used in Year 5. Note 3: Production and assembly expenses include all Year 6 production-related expenses except for depreciation (which is a non-cash accounting charge). Note 4: Overdraft and 1-year loans received in Year 5 were repaid in full in Year 6. Interest on overdraft and 1-year loans received in Y5 was also paid in Y6. Selected Financial Statistics Credit Rating Measures Debt / Equity Percentage (Debt : Equity) 69:31 Interest Coverage Ratio (oper. prof. ÷ int. exp.) 4.90 Current Ratio (current assets ÷ current liabilities) 2.89 Credit Rating (at the end of Year 6) A– Operating Profit Margin (operating profit ÷ net sales revenues) 12.3 % Net Profit Margin (net profit ÷ net sales revenues) 6.8 % Dividend Payout (dividend per share ÷ earnings per share) 0.0 % Market Capitalization ($36.83 stock price × 20,000 shares ) $736,600 Note: Because unit demand and unit sales figures are rounded to the nearest 100 units, minor anomalies in the company's financial statements may occasionally occur. Any rounding inconsistencies that do appear will be smaller than ±$10 and will likely average-out over time. Such rounding anomalies have no significant impact on company performance. Copyright © 2019 GLO-BUS Software, Inc. https://www.glo-bus.com/instructors/reports/cor/performance-highlights Page 5 5/6 6/11/23, 1:56 PM https://www.glo-bus.com/instructors/reports/cor/performance-highlights GLO-BUS Decisions & Reports 6/6
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