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
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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
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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
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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
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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
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GLO-BUS Decisions & Reports
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