Cash Flow Statement Survey Andrews Baldwin Chester Digby Erie Ferris

Cash flows from operating activities

Net Income (Loss) ($1,591) $11,227 $8,266 $12,866 $2,358 $11,870

Adjustment for non-cash items:

   Depreciation $7,093 $15,420 $4,775 $13,961 $12,120 $7,420

   Extraordinary gains/losses/writeoffs $0 $5,730 ($10,637) $1,020 $0 $0

Changes in current assets and liabilities:

   Accounts payable $3,810 ($947) ($1,674) $214 $3,052 $455

   Inventory ($4,846) ($4,832) $10,164 ($661) ($873) ($1,071)

   Accounts receivable ($910) $3,761 $1,199 ($858) ($1,508) ($163)

Net cash from operations $3,556 $30,358 $12,092 $26,542 $15,149 $18,511

Cash flows from investing activities

Plant improvements (net) ($9,000) ($24,200) $25,009 ($34,190) ($22,400) ($2,400)

Cash flows from financing activities

Dividends paid $0 ($797) $0 $0 $0 ($3,500)

Sales of common stock $0 $0 $0 $9,000 $0 $0

Purchase of common stock $0 ($5,000) $0 $0 $0 $0

Cash from long term debt issued $0 $40,000 $0 $20,000 $7,000 $14,000

Early retirement of long term debt $0 ($35,000) $0 ($20,766) $0 $0

Retirement of current debt $0 $0 ($22,847) $0 $0 $0

Cash from current debt borrowing $0 $5,000 $0 $0 $0 $0

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

Net cash from financing activities $0 $4,203 ($22,847) $8,234 $7,000 $10,500

Net change in cash position ($5,444) $10,361 $14,255 $586 ($251) $26,611

Balance Sheet Survey Andrews Baldwin Chester Digby Erie Ferris

Cash $22,808 $43,079 $14,255 $7,938 $2,039 $38,257

Accounts Receivable $9,869 $19,145 $7,652 $13,483 $12,036 $13,543

Inventory $4,846 $15,189 $9,263 $4,323 $4,971 $2,187

Total Current Assets $37,524 $77,413 $31,170 $25,743 $19,046 $53,988

Plant and equipment $113,400 $231,300 $71,624 $209,420 $181,800 $111,300

Accumulated Depreciation ($67,413) ($89,987) ($43,278) ($83,704) ($95,320) ($69,240)

Total Fixed Assets $45,987 $141,313 $28,346 $125,716 $86,480 $42,060

Total Assets $83,510 $218,726 $59,516 $151,459 $105,526 $96,048

Accounts Payable $8,436 $5,870 $7,637 $5,505 $8,008 $8,881

Current Debt $19,746 $5,000 $20,850 $1,020 $20,850 $20,850

Total Current Liabilities $28,182 $10,870 $28,487 $6,525 $28,858 $29,731

Long Term Debt $21,855 $45,797 $25,000 $60,000 $44,732 $24,000

Total Liabilities $50,037 $56,667 $53,487 $66,525 $73,590 $53,731

Common Stock $33,128 $65,887 $19,560 $32,160 $26,876 $18,360

Retained Earnings $345 $96,172 ($13,531) $52,775 $5,059 $23,958

Total Equity $33,473 $162,059 $6,029 $84,935 $31,935 $42,317

Total Liabilities & Owners' Equity $83,510 $218,726 $59,516 $151,459 $105,526 $96,048

Income Statement Survey Andrews Baldwin Chester Digby Erie Ferris

Sales $120,071 $151,911 $93,100 $164,042 $146,436 $164,775

Variable Costs (Labor, Material, Carry) $98,370 $68,411 $73,221 $80,230 $97,159 $107,240

Contribution Margin $21,701 $83,500 $19,879 $83,812 $49,277 $57,535

Depreciation $7,093 $15,420 $4,775 $13,961 $12,120 $7,420

SGA (R&D, Promo, Sales, Admin) $12,868 $26,945 $7,913 $24,880 $26,558 $24,141

Other (Fees, Writeoffs, TQM, Bonuses) $0 $20,330 ($10,637) $17,782 $350 $3,700

EBIT $1,740 $20,805 $17,827 $27,189 $10,250 $22,274

Interest (Short term, Long term) $4,188 $3,180 $4,851 $6,991 $6,549 $3,640

Taxes ($857) $6,169 $4,542 $7,069 $1,295 $6,522

Profit Sharing $0 $229 $169 $263 $48 $242

Net Profit ($1,591) $11,227 $8,266 $12,866 $2,358 $11,870

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

Able Low 764 226 4/5/2025 5 18001 6.1 13.6

Acre Low 1,485 0 2/13/2025 8 12001 3.2 16
Adam High 693 1 11/7/2027 1.5 25000 12 7.6
Aft Pfmn 693 0 7/23/2027 1.6 27000 12 13
Agape Size 649 44 11/7/2027 1.6 18000 5.8 6.8
Aft_x2 0 0 6/7/2026 2 27000 13.6 13
AgapeX Size 581 3 5/25/2026 2.1 18000 6.4 6.6
AbleX2 0 0 4/6/2028 0 0 0 0

Baker Trad 1,505 0 2/13/2027 2.7 14000 8 12.2

Bead Low 1,494 1,731 10/1/2028 10.6 12500 3 17
Bid High 518 195 4/11/2027 1.9 23000 12.4 7.5
Bold Trad 13 116 12/9/2028 7.1 27000 9.4 15
Bac Low 1,287 0 4/2/2023 4.9 12000 4 16
Bider Trad 812 0 4/22/2027 2.4 25500 10.6 9
Bakery Trad 1,238 0 1/8/2027 1.6 14000 7.5 12.5

Cake Low 979 0 3/26/2024 4.8 17500 6.6 13.5

Cedar Low 1,700 717 1/29/2026 7.4 12000 3.5 16.5
Cid High 628 0 6/26/2027 1.7 23000 13.4 6.6
Coat Pfmn 752 90 10/28/2025 3.4 27000 12.4 13.9

Daze Trad 1,740 0 9/16/2027 1.6 17000 7.4 12.4

Dell Low 1,949 664 2/18/2028 4.7 12500 3.4 16.6
Duck High 776 0 6/21/2027 1.5 23500 12.7 7.4
Dot Pfmn 953 0 6/28/2027 1.6 27000 13.1 13.1
Dune Size 994 0 2/7/2027 1.6 19000 6 7

Eat Trad 1,782 0 11/17/2025 4 19000 7.8 12.4

Ebb Low 2,116 0 2/11/2025 6.4 14000 4.5 16
Echo High 175 254 6/9/2025 3.9 23000 10.5 9.7
Edge Pfmn 743 0 7/7/2027 1.5 27000 14 12.8
Egg Size 767 0 7/30/2027 1.5 19000 6.2 6
ECG High 396 0 9/19/2027 1.1 25000 13 7.1

Fast Trad 1,980 0 4/5/2027 2.1 15000 7.6 12.2

Feat Low 1,426 0 6/23/2025 4.1 14000 3.7 16.3
Fist Trad 594 0 4/18/2027 2.1 17500 8.2 11.8
Foam Pfmn 588 66 9/8/2025 3.5 26000 12.5 13.5
Fume Size 365 41 11/15/2025 3.4 19000 6 7
FIST2 High 604 0 3/8/2026 2.3 23000 12.8 7
FIST3 High 302 0 11/25/2026 1.1 25000 14.3 5.7
FUME2 Size 302 0 4/1/2027 1 20000 8.2 4.6
 2nd Shift &
Material Auto mation Capacity
Price Labor Cost Contr. Marg. Over- Plant Utiliz.
Cost Next Round Next Round
time

$20.00 $7.95 $8.42 14% 0% 5 1,400 71%

$15.50 $4.31 $7.80 21% 30% 6 1,150 129%
$34.50 $14.32 $11.50 25% 55% 4 450 154%
$29.50 $13.30 $11.83 14% 75% 4 400 173%
$29.00 $10.95 $11.83 21% 75% 4 400 173%
$32.50 $0.00 $0.00 0% 0% 1 400 0%
$32.00 $11.14 $17.32 10% 97% 1 400 195%
$0.00 $0.00 $0.00 0% 0% 1 700 0%

$27.95 $7.40 $2.66 63% 90% 9 900 188%

$12.95 $3.70 $1.16 53% 18% 10 1,700 116%
$34.90 $12.96 $3.94 50% 80% 8 400 178%
$27.43 $0.00 $0.00 -72% 0% 3 200 0%
$15.41 $4.23 $1.32 63% 86% 10 1,000 184%
$27.00 $12.55 $5.14 34% 64% 8 500 162%
$24.49 $7.13 $2.66 59% 92% 9 750 190%

$20.00 $0.00 $0.00 5% 0% 4 2 0%

$16.49 $4.17 $5.33 38% 89% 8 1,320 183%
$36.49 $14.58 $13.38 23% 48% 3 440 143%
$29.99 $13.31 $12.19 13% 12% 3 750 108%

$24.99 $7.57 $2.47 60% 31% 10 1,340 130%

$15.45 $3.77 $2.39 56% 18% 10 1,800 118%
$36.95 $12.57 $6.77 48% 86% 8 487 185%
$31.99 $12.21 $6.75 41% 82% 8 598 181%
$31.49 $9.91 $6.88 47% 100% 8 625 199%

$24.50 $8.79 $7.58 32% 0% 7 1,800 99%

$16.75 $5.04 $7.01 26% 30% 7 1,400 129%
$33.50 $11.76 $7.58 31% 0% 5 900 48%
$31.00 $13.51 $8.31 30% 25% 6 600 124%
$31.00 $11.07 $7.00 42% 29% 6 600 128%
$37.00 $14.06 $5.06 49% 0% 7 400 99%

$26.00 $7.70 $7.52 40% 54% 5 1,300 152%

$16.00 $4.68 $6.53 29% 3% 5 1,400 102%
$27.00 $8.76 $9.31 32% 100% 4 300 198%
$32.00 $12.51 $8.46 33% 36% 4 450 134%
$32.00 $10.65 $8.59 38% 0% 3 450 90%
$37.00 $13.54 $9.67 37% 36% 3 450 134%
$38.50 $15.07 $10.83 32% 2% 2 300 101%
$33.00 $12.40 $10.87 29% 3% 2 300 101%
 Market Units Sold to Revision List
Name Stock Out Pfmn Coord Size Coord MTBF
Share Seg
Date Price
Fast 20% 1,969 4/5/2027 YES 7.6 12.2 $26.00 15000
Eat 18% 1,714 11/17/2025 YES 7.8 12.4 $24.50 19000
Daze 17% 1,672 9/16/2027 YES 7.4 12.4 $24.99 17000
Baker 15% 1,505 2/13/2027 YES 8 12.2 $27.95 14000
Bakery 12% 1,213 1/8/2027 YES 7.5 12.5 $24.49 14000
Fist 6% 594 4/18/2027 YES 8.2 11.8 $27.00 17500
Bider 6% 570 4/22/2027 YES 10.6 9 $27.00 25500
Cake 4% 367 3/26/2024 YES 6.6 13.5 $20.00 17500
Able 1% 105 4/5/2025 6.1 13.6 $20.00 18001
Aft 0% 43 7/23/2027 YES 12 13 $29.50 27000
Bold 0% 13 12/9/2028 9.4 15 $27.43 27000
 Cust.
Promo Cust. Aware- Sales Dec. Cust.
Age Dec.31 Access-
Budget Survey
Budget ness ibility
2.12 $1,235 82% $3,176 97% 35
4.01 $1,800 94% $2,925 93% 11
1.65 $1,500 90% $2,466 86% 39
2.67 $1,400 93% $1,947 100% 21
1.59 $1,400 93% $1,603 100% 34
2.12 $1,000 70% $1,643 97% 39
2.4 $1,450 65% $1,031 100% 32
4.85 $100 62% $443 56% 1
5.01 $300 51% $743 40% 0
1.6 $450 50% $743 40% 2
7.08 $100 8% $229 100% 0
 Market Units Sold to Revision List
Name Stock Out Pfmn Coord Size Coord MTBF
Share Seg
Date Price
Ebb 16% 2,116 2/11/2025 YES 4.5 16 $16.75 14000
Dell 15% 1,949 2/18/2028 3.4 16.6 $15.45 12500
Cedar 13% 1,700 1/29/2026 3.5 16.5 $16.49 12000
Bead 12% 1,494 10/1/2028 3 17 $12.95 12500
Acre 12% 1,485 2/13/2025 YES 3.2 16 $15.50 12001
Feat 11% 1,426 6/23/2025 YES 3.7 16.3 $16.00 14000
Bac 10% 1,287 4/2/2023 YES 4 16 $15.41 12000
Able 5% 660 4/5/2025 6.1 13.6 $20.00 18001
Cake 5% 612 3/26/2024 YES 6.6 13.5 $20.00 17500
Eat 1% 69 11/17/2025 YES 7.8 12.4 $24.50 19000
Daze 1% 68 9/16/2027 YES 7.4 12.4 $24.99 17000
Bakery 0% 24 1/8/2027 YES 7.5 12.5 $24.49 14000
 Cust.
Promo Cust. Aware- Sales Dec. Cust.
Age Dec.31 Access-
Budget Survey
Budget ness ibility
6.38 $1,800 94% $2,925 89% 50
4.74 $1,500 90% $2,877 92% 26
7.37 $600 73% $1,549 77% 22
10.6 $1,400 93% $4,007 100% 14
7.95 $600 61% $743 86% 25
4.05 $1,350 88% $2,409 87% 29
4.9 $2,400 83% $1,718 100% 43
5.01 $300 54% $743 86% 12
4.85 $100 61% $443 77% 11
4.01 $1,800 67% $2,925 89% 2
1.65 $1,500 63% $2,466 92% 1
1.59 $1,400 67% $1,603 100% 1
 Market Units Sold to Revision List
Name Stock Out Pfmn Coord Size Coord MTBF
Share Seg
Date Price
Duck 18% 776 6/21/2027 YES 12.7 7.4 $36.95 23500
Adam 16% 693 11/7/2027 12 7.6 $34.50 25000
Cid 15% 628 6/26/2027 YES 13.4 6.6 $36.49 23000
FIST2 14% 604 3/8/2026 YES 12.8 7 $37.00 23000
Bid 12% 518 4/11/2027 12.4 7.5 $34.90 23000
ECG 9% 396 9/19/2027 YES 13 7.1 $37.00 25000
FIST3 7% 302 11/25/2026 YES 14.3 5.7 $38.50 25000
Bider 6% 242 4/22/2027 YES 10.6 9 $27.00 25500
Echo 4% 175 6/9/2025 10.5 9.7 $33.50 23000
 Cust.
Promo Cust. Aware- Sales Dec. Cust.
Age Dec.31 Access-
Budget Survey
Budget ness ibility
1.51 $1,200 85% $2,466 86% 25
1.54 $700 66% $495 71% 17
1.68 $400 79% $1,328 64% 27
2.28 $1,200 85% $986 88% 17
1.94 $1,400 92% $916 95% 18
1.07 $900 54% $2,194 80% 33
1.09 $1,200 66% $438 88% 36
2.4 $1,450 86% $1,031 95% 11
3.86 $800 77% $1,463 80% 1
 Market Units Sold to Revision List
Name Stock Out Pfmn Coord Size Coord MTBF
Share Seg
Date Price
Dot 26% 953 6/28/2027 YES 13.1 13.1 $31.99 27000
Coat 20% 752 10/28/2025 12.4 13.9 $29.99 27000
Edge 20% 743 7/7/2027 YES 14 12.8 $31.00 27000
Aft 18% 650 7/23/2027 YES 12 13 $29.50 27000
Foam 16% 588 9/8/2025 12.5 13.5 $32.00 26000
 Cust.
Promo Cust. Aware- Sales Dec. Cust.
Age Dec.31 Access-
Budget Survey
Budget ness ibility
1.58 $1,200 91% $2,877 87% 43
3.44 $400 72% $1,106 55% 20
1.54 $1,400 94% $2,925 84% 54
1.6 $450 59% $743 70% 25
3.49 $1,120 77% $1,095 67% 15
 Market Units Sold to Revision List
Name Stock Out Pfmn Coord Size Coord MTBF
Share Seg
Date Price
Dune 27% 994 2/7/2027 YES 6 7 $31.49 19000
Egg 21% 767 7/30/2027 YES 6.2 6 $31.00 19000
Agape 18% 649 11/7/2027 5.8 6.8 $29.00 18000
AgapeX 16% 581 5/25/2026 6.4 6.6 $32.00 18000
Fume 10% 365 11/15/2025 6 7 $32.00 19000
FUME2 8% 302 4/1/2027 YES 8.2 4.6 $33.00 20000
 Cust.
Promo Cust. Aware- Sales Dec. Cust.
Age Dec.31 Access-
Budget Survey
Budget ness ibility
1.59 $1,200 87% $3,014 90% 23
1.48 $1,400 92% $2,194 80% 23
1.61 $350 58% $743 72% 13
2.08 $500 49% $743 72% 10
3.36 $1,160 79% $657 71% 5
0.99 $1,200 71% $548 71% 41