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FIRM 6: ?????????????????????????????????????????????????? INDUSTRY XEM
PERFORMANCE EVALUATION REPORT, QUARTER 2 PAGE 1
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+------+------Industry ------+
| Firm 6 | Worst Average Best |
------+------+------+
FINANCIAL | | |
Net Income to Revenues | 2.4%| 2.1% 2.4% 2.7%|
Change in Net Income to Revenues | -1.1%| -1.4% -1.0% -0.8%|
Return on Assets | 4.1%| 3.5% 4.3% 4.8%|
Net Asset Turns | 3.1 | 3.0 3.2 3.4 |
------+------+------+
OPERATIONAL | | |
Inventory Turnover | 8.1 | 7.2 9.3 12.9 |
Fill Rate | 100.0%| 100.0% 100.0% 100.0%|
Unplanned Production | 0.0%| 2.6% 0.4% 0.0%|
Failure Rate | 21.1%| 21.6% 20.8% 19.9%|
Controllable Procure&Mfg to Revenues | 0.5%| 0.6% 0.5% 0.4%|
Transportation Expenses Per Unit Sold | 28.8 | 29.2 29.0 28.8 |
Forecasting Accuracy | 92.1%| 87.8% 91.2% 94.1%|
(Marketing + Service) to Revenues | 10.1%| 10.4% 10.0% 9.5%|
CSR Cost/Call | 12.8 | 13.0 12.8 12.6 |
------+------+------+
CUSTOMER | | |
Change in Market Share | -0.2%| -0.6% 0.0% 0.7%|
Customer Satisfaction | 15.4%| 15.4% 15.9% 16.6%|
------+------+------+
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FIRM 6: ?????????????????????????????????????????????????? INDUSTRY XEM
LINKS DASHBOARD, QUARTER 2 PAGE 1
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Quarter 1 Quarter 2
+------+------+
Sales Volume | 183,411 | 190,507 |
Unfilled Orders | 0 | 0 |
------+------+------+
Price | 422 | 423 |
------+------+------+
Revenues | 77,426,675 100.0% | 80,676,935 100.0% |
Product Costs | 41,916,130 54.1% | 42,832,069 53.1% |
Gross Margin | 21,032,733 27.2% | 23,098,883 28.6% |
Net Income | 2,715,309 3.5% | 1,935,386 2.4% |
+------+------+
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FIRM 6: ?????????????????????????????????????????????????? INDUSTRY XEM
CORPORATE P&L STATEMENT, QUARTER 2 PAGE 2
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All Products Product 6-1 Product 6-2
------
Sales Volume 190,507 116,147 74,360
Unfilled Orders 0 0 0
Price 423 383 486
Revenues 80,676,935 44,534,205 36,142,730
- Product Costs 42,832,069 21,527,931 21,304,138
- Order Processing 2,081,416 1,329,240 752,176
- Replacement Parts 1,032,922 399,761 633,161
- RFID Costs 962,786 472,527 490,259
- Transportation Costs 5,490,540
+ Transportation Rebates 0
+ Volume Discounts 359,198
- Bad Debts 1,147,329 543,390 603,939
- Duties & Tariffs 4,390,188 2,740,421 1,649,767
------
Gross Margin 23,098,883 17,520,935 10,709,290
Gross Margin % 28.6% 39.3% 29.6%
Fixed & Other Costs:
Administrative O/H 4,440,000 2,700,000 1,740,000
Consulting Fees 0
Corporate O/H 1,500,000
Credit Administration 557,585
Cross-Docking 0
Disposal Sales 0
Distribution FC 25,000
Emergency Procurement 24,747
Emergency Production 50,000
Forecast Inaccuracy 368,321 195,945 172,376
Information Technology 25,000
Introductions 0
Inventory Charges 158,127
Marketing 5,400,000 3,240,000 2,160,000
Marketing Creative 0 0 0
Plant Capacity FC 1,200,000
Price Changes 0 0 0
Procurement FC 15,000
Production FC 141,000
Reconfiguration 0
R&D 0
Research Studies 0
Service Salaries 297,000 148,500 148,500
Service O/H 891,000 445,500 445,500
Service Hire&Fire 13,500 6,750 6,750
Service Outsourcing 1,548,767 1,005,827 542,940
Unfilled Handling 0
Total Fixed & Other 16,655,047 7,742,522 5,216,066
------
Operating Income 6,443,836 9,778,413 5,493,224
------
Non-Operating Income -2,573,064
Patent Royalties 0
Taxes -1,935,386
======
Net Income 1,935,386
======
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FIRM 6: ?????????????????????????????????????????????????? INDUSTRY XEM
HISTORICAL CORPORATE P&L STATEMENT, QUARTER 2 PAGE 3
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Previous (Quarter 1) Current (Quarter 2)
------
Sales Volume 183,411 190,507
Unfilled Orders 0 0
Price 422 423
Revenues 77,426,675 100.0% 80,676,935 100.0%
- Product Costs 41,916,130 54.1% 42,832,069 53.1%
- Order Processing 1,982,992 2.6% 2,081,416 2.6%
- Replacement Parts 1,028,188 1.3% 1,032,922 1.3%
- RFID Costs 928,400 1.2% 962,786 1.2%
- Transportation Costs 5,440,464 7.0% 5,490,540 6.8%
+ Transportation Rebates 0 0.0% 0 0.0%
+ Volume Discounts 359,198 0.5% 359,198 0.4%
- Bad Debts 1,115,167 1.4% 1,147,329 1.4%
- Duties & Tariffs 4,341,799 5.6% 4,390,188 5.4%
------
Gross Margin 21,032,733 27.2% 23,098,883 28.6%
Fixed & Other Costs:
Administrative O/H 4,440,000 5.7% 4,440,000 5.5%
Consulting Fees 0 0.0% 0 0.0%
Corporate O/H 1,500,000 1.9% 1,500,000 1.9%
Credit Administration 0 0.0% 557,585 0.7%
Cross-Docking 0 0.0% 0 0.0%
Disposal Sales 0 0.0% 0 0.0%
Distribution FC 25,000 0.0% 25,000 0.0%
Emergency Procurement 31,899 0.0% 24,747 0.0%
Emergency Production 50,000 0.1% 50,000 0.1%
Forecast Inaccuracy 0 0.0% 368,321 0.5%
Information Technology 0 0.0% 25,000 0.0%
Introductions 0 0.0% 0 0.0%
Inventory Charges 62,467 0.1% 158,127 0.2%
Marketing 5,400,000 7.0% 5,400,000 6.7%
Marketing Creative 0 0.0% 0 0.0%
Plant Capacity FC 1,200,000 1.5% 1,200,000 1.5%
Price Changes 0 0.0% 0 0.0%
Procurement FC 15,000 0.0% 15,000 0.0%
Production FC 141,000 0.2% 141,000 0.2%
Reconfiguration 0 0.0% 0 0.0%
R&D 0 0.0% 0 0.0%
Research Studies 0 0.0% 0 0.0%
Service Salaries 297,000 0.4% 297,000 0.4%
Service O/H 891,000 1.2% 891,000 1.1%
Service Hire&Fire 13,500 0.0% 13,500 0.0%
Service Outsourcing 1,535,249 2.0% 1,548,767 1.9%
Unfilled Handling 0 0.0% 0 0.0%
Total Fixed & Other 15,602,115 20.2% 16,655,047 20.6%
------
Operating Income 5,430,618 7.0% 6,443,836 8.0%
------
Non-Operating Income 0 0.0% -2,573,064 -3.2%
Patent Royalties 0 0.0% 0 0.0%
Taxes -2,715,309 -3.5% -1,935,386 -2.4%
======
Net Income 2,715,309 3.5% 1,935,386 2.4%
======
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FIRM 6: ?????????????????????????????????????????????????? INDUSTRY XEM
PRODUCT 6-1 P&L STATEMENT, QUARTER 2 PAGE 4
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All Regions Region 1 Region 2 Region 3
(TOTAL ) ( U.S.A.) ( Europe) ( Pacific)
------
Active? Ch#1,2,3 Yes Yes Yes Yes Yes Yes Yes Yes Yes
Sales Volume, Ch#1 42,957 15,560 12,846 14,551
Sales Volume, Ch#2 23,261 9,184 6,566 7,511
Sales Volume, Ch#3 49,929 21,035 12,342 16,552
Unfilled Orders 0 0 0 0
Price, Ch#1,2,3 320 465 400 320 465 400 320 465 400 320 465 400
Revenues 44,534,205 17,663,760 12,100,710 14,769,735
- Product Costs 21,527,931 8,485,171 5,885,627 7,157,133
- Order Processing 1,329,240 535,076 357,072 437,092
- Replacement Parts 399,761 157,278 102,967 139,516
- RFID Costs 472,527 171,160 141,306 160,061
- Bad Debts 543,390 99,583 164,428 279,379
- Duties & Tariffs 2,740,421 0 968,055 1,772,366
------
Gross Margin 17,520,935 8,215,492 4,481,255 4,824,188
Gross Margin % 39.3% 46.5% 37.0% 32.7%
Fixed Costs:
Administrative O/H 2,700,000 900,000 900,000 900,000
Forecast Inaccuracy 195,945 66,393 69,980 59,572
Marketing, Ch#1 1,080,000 360,000 360,000 360,000
Marketing, Ch#2 1,080,000 360,000 360,000 360,000
Marketing, Ch#3 1,080,000 360,000 360,000 360,000
Marketing Creative 0 0 0 0
Price Changes 0 0 0 0
Service Salaries 148,500 148,500 0 0
Service O/H 445,500 445,500 0 0
Service Hire&Fire 6,750 6,750 0 0
Service Outsourcing 1,005,827 0 417,408 588,419
Total Fixed Costs 7,742,522 2,647,143 2,467,388 2,627,991
------
Operating Income 9,778,413 5,568,349 2,013,867 2,196,197
======
Distribution Center? 2 Owned 0 None 0 None
RFID Outsource/Insource? 0 Outsourced 0 Outsourced 0 Outsourced
Emergency Carrier N N
Gross Margin Forecast 7,413,754 3,972,232 4,614,039
Sales Volume Forecast, Ch#1 15,183 10,900 16,539
Sales Volume Forecast, Ch#2 7,831 6,013 7,066
Sales Volume Forecast, Ch#3 20,506 12,206 16,853
Service: CSR Salary $/Month 2,250 2,250 2,250
Service: CSR Hiring&Firing 3 0 0
Service: CSR Experienced Hiring 0 0 0
Service: Service Operations 1 MF95 1 MF95 1 MF95
Service: Service Outsourcing 0 None 2 Standard 2 Standard
Service: CSR Time Allocation 50 50 50
Product 6-1 Long-Term Sales Volume Forecast, 2-Quarters Hence: 113,097
Product 6-1 Long-Term Sales Volume Forecast, 3-Quarters Hence: 113,097
Product 6-1 Configuration: H55111
Product 6-1 R&D Spending: 0
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FIRM 6: ?????????????????????????????????????????????????? INDUSTRY XEM
PRODUCT 6-1 P&L STATEMENT, QUARTER 2 (MARKETING PROGRAM DETAILS) PAGE 5
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Region 1 Region 2 Region 3
( U.S.A.) ( Europe) ( Pacific)
------
Marketing Program, Channel #1:
Marketing Spending: 360,000 360,000 360,000
Advertising Spending 144,000 144,000 144,000
Promotion Spending 108,000 108,000 108,000
Sales Force Spending 108,000 108,000 108,000
Marketing Mix Allocation 403030 403030 403030
Positioning 37 37 37
Credit Financing 1 2 3
Marketing Program, Channel #2:
Marketing Spending: 360,000 360,000 360,000
Advertising Spending 144,000 144,000 144,000
Promotion Spending 108,000 108,000 108,000
Sales Force Spending 108,000 108,000 108,000
Marketing Mix Allocation 403030 403030 403030
Positioning 37 37 37
Credit Financing 0 0 0
Marketing Program, Channel #3:
Marketing Spending: 360,000 360,000 360,000
Advertising Spending 144,000 144,000 144,000
Promotion Spending 108,000 108,000 108,000
Sales Force Spending 108,000 108,000 108,000
Marketing Mix Allocation 403030 403030 403030
Positioning 37 37 37
Credit Financing 0 0 0
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FIRM 6: ?????????????????????????????????????????????????? INDUSTRY XEM
PRODUCT 6-2 P&L STATEMENT, QUARTER 2 PAGE 6
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All Regions Region 1 Region 2 Region 3
(TOTAL ) ( U.S.A.) ( Europe) ( Pacific)
------
Active? Ch#1,2,3 Yes Yes Yes Yes Yes No Yes No No
Sales Volume, Ch#1 44,569 15,122 10,197 19,250
Sales Volume, Ch#2 18,034 10,709 7,325 0
Sales Volume, Ch#3 11,757 11,757 0 0
Unfilled Orders 0 0 0 0
Price, Ch#1,2,3 420 575 600 420 575 600 420 575 600 420 575 600
Revenues 36,142,730 19,563,115 8,494,615 8,085,000
- Product Costs 21,304,138 10,768,961 5,020,052 5,515,125
- Order Processing 752,176 458,588 216,588 77,000
- Replacement Parts 633,161 301,365 171,651 160,145
- RFID Costs 490,259 166,342 112,167 211,750
- Bad Debts 603,939 518,285 85,654 0
- Duties & Tariffs 1,649,767 0 679,568 970,199
------
Gross Margin 10,709,290 7,349,574 2,208,935 1,150,781
Gross Margin % 29.6% 37.6% 26.0% 14.2%
Fixed Costs:
Administrative O/H 1,740,000 900,000 600,000 240,000
Forecast Inaccuracy 172,376 77,029 69,764 25,583
Marketing, Ch#1 1,080,000 360,000 360,000 360,000
Marketing, Ch#2 720,000 360,000 360,000 0
Marketing, Ch#3 360,000 360,000 0 0
Marketing Creative 0 0 0 0
Price Changes 0 0 0 0
Service Salaries 148,500 148,500 0 0
Service O/H 445,500 445,500 0 0
Service Hire&Fire 6,750 6,750 0 0
Service Outsourcing 542,940 0 270,876 272,064
Total Fixed Costs 5,216,066 2,657,779 1,660,640 897,647
------
Operating Income 5,493,224 4,691,795 548,295 253,134
======
Distribution Center? 2 Owned 0 None 0 None
RFID Outsource/Insource? 0 Outsourced 0 Outsourced 0 Outsourced
Emergency Carrier N N
Gross Margin Forecast 6,782,598 2,315,052 1,016,324
Sales Volume Forecast, Ch#1 12,062 12,518 17,198
Sales Volume Forecast, Ch#2 10,178 7,017 0
Sales Volume Forecast, Ch#3 11,341 0 0
Service: CSR Salary $/Month 2,250 2,250 2,250
Service: CSR Hiring&Firing 3 0 0
Service: CSR Experienced Hiring 0 0 0
Service: Service Operations 1 MF95 1 MF95 1 MF95
Service: Service Outsourcing 0 None 2 Standard 2 Standard
Service: CSR Time Allocation 50 50 50
Product 6-2 Long-Term Sales Volume Forecast, 2-Quarters Hence: 70,314
Product 6-2 Long-Term Sales Volume Forecast, 3-Quarters Hence: 70,314
Product 6-2 Configuration: M55532
Product 6-2 R&D Spending: 0
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FIRM 6: ?????????????????????????????????????????????????? INDUSTRY XEM
PRODUCT 6-2 P&L STATEMENT, QUARTER 2 (MARKETING PROGRAM DETAILS) PAGE 7
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Region 1 Region 2 Region 3
( U.S.A.) ( Europe) ( Pacific)
------
Marketing Program, Channel #1:
Marketing Spending: 360,000 360,000 360,000
Advertising Spending 144,000 144,000 144,000
Promotion Spending 108,000 108,000 108,000
Sales Force Spending 108,000 108,000 108,000
Marketing Mix Allocation 403030 403030 403030
Positioning 37 37 37
Credit Financing 2 1 0
Marketing Program, Channel #2:
Marketing Spending: 360,000 360,000 0
Advertising Spending 144,000 144,000 0
Promotion Spending 108,000 108,000 0
Sales Force Spending 108,000 108,000 0
Marketing Mix Allocation 403030 403030 403030
Positioning 37 37 37
Credit Financing 1 0 0
Marketing Program, Channel #3:
Marketing Spending: 360,000 0 0
Advertising Spending 144,000 0 0
Promotion Spending 108,000 0 0
Sales Force Spending 108,000 0 0
Marketing Mix Allocation 403030 403030 403030
Positioning 37 37 37
Credit Financing 1 0 0
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FIRM 6: ?????????????????????????????????????????????????? INDUSTRY XEM
BALANCE SHEET, QUARTER 2 PAGE 8
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ASSETS
------
Cash 4,033,846
Accounts Receivable: 56,731,095
Product 6-1, Ch#1, R#3, From Q# 0 & Due Q# 3: 5,292,480
Product 6-1, Ch#1, R#2, From Q# 1 & Due Q# 3: 3,488,000
Product 6-1, Ch#1, R#3, From Q# 1 & Due Q# 4: 5,292,480
Product 6-2, Ch#1, R#1, From Q# 1 & Due Q# 3: 5,066,040
Product 6-1, Ch#1, R#1, From Q# 2 & Due Q# 3: 4,979,200
Product 6-1, Ch#1, R#2, From Q# 2 & Due Q# 4: 4,110,720
Product 6-1, Ch#1, R#3, From Q# 2 & Due Q# 5: 4,656,320
Product 6-2, Ch#1, R#1, From Q# 2 & Due Q# 4: 6,351,240
Product 6-2, Ch#1, R#2, From Q# 2 & Due Q# 3: 4,282,740
Product 6-2, Ch#2, R#1, From Q# 2 & Due Q# 3: 6,157,675
Product 6-2, Ch#3, R#1, From Q# 2 & Due Q# 3: 7,054,200
Marketable Securities 0
Finished Goods Inventory:
Plant & DC1: Product 6-1 ( 20,756 units @ 185.35/unit) 3,847,140
Product 6-2 ( 5,326 units @ 286.50/unit) 1,525,899
Plant Capacity On-Order:
Standard Order Due Q# 3, 7,500 units @ 516.67/unit 3,875,000
Standard Order Due Q# 4, 7,500 units @ 516.67/unit 3,875,000
Expedited Order Due Q# 3, 0 units @ 0.00/unit 0
Plant Investment: 115,000,000
Q# 1 Plant Investment, 240,000 units @ 500.00/unit
+ Q# 2 New Plant Capacity, 0 units @ 0.00/unit
- Q# 2 Plant Depreciation, -10,000 units @ 500.00/unit
= Q# 2 Plant Investment, 230,000 units @ 500.00/unit
Procurement Inventory:
Plant & DC1: Alpha ( 0 units @ 0.00/unit) 0
Beta ( 0 units @ 0.00/unit) 0
Gamma ( 2,499 units @ 22.00/unit) 54,978
Delta ( 19,685 units @ 24.00/unit) 472,440
Epsilon ( 16,444 units @ 29.00/unit) 476,876
Total Assets 189,892,274
LIABILITIES AND EQUITIES
------
Corporate Capitalization 100,000,000
Dividends, Current Quarter -580,615
Supplemental Dividends, Current Quarter 0
Dividends, Cumulative Prior To This Quarter -814,592
Loans: 86,636,786
1-Quarter Loan, Issued Q# 2 & Due Q# 3 @ 3.66%/Q: 86,636,786
2-Quarter Loan, Issued Q# 1 & Due Q# 3 @ 2.70%/Q: 0
2-Quarter Loan, Issued Q# 2 & Due Q# 4 @ 3.36%/Q: 0
4-Quarter Loan, Issued Q#-1 & Due Q# 3 @ 2.40%/Q: 0
4-Quarter Loan, Issued Q# 0 & Due Q# 4 @ 2.40%/Q: 0
4-Quarter Loan, Issued Q# 1 & Due Q# 5 @ 2.40%/Q: 0
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