Word document attached with 3 rounds Need 4th round to be written based on 4th round REPORT (ATTACHED ) with below strategies : Current Financial State Implemented Strategies Rationale following th

Word document attached with 3 rounds Need 4th round to be written based on 4th round REPORT (ATTACHED ) with below strategies : Current Financial State Implemented Strategies Rationale following th
Contents Roste r S ele cte d F in an cia l S ta tis tic s Andr ews Baldwin Chester Digby Erie Ferris A ver age ROS 9.5% 7.5% -4.3% -0.8% 3.5% 1.7% 2.8% Asset T urnover 1.02 1.07 1.39 1.28 0.98 1.27 1.17 RO A 9.7% 8.1% -6.0% -1.0% 3.4% 2.2% 2.7% Lever age 1.86 1.91 3.32 2.98 2.31 2.05 2.40 ROE 18.0% 15.4% -19.9% -3.0% 7.9% 4.5% 3.8% Sales $198,238 $194,120 $160,124 $160,896 $137,886 $139,284 $165,091 EBI T $39,590 $32,318 ($1,495) $7,641 $17,003 $10,003 $17,510 Prot $18,833 $14,571 ($6,903) ($1,265) $4,830 $2,401 $5,411 Cumulativ e Prot $38,892 $29,331 ($18,298) ($1,458) ($3,357) $16,636 $10,291 SG&A t o Sales Ratio 12.00% 14.18% 13.42% 14.81% 14.97% 14.41% 13.97% Contribution Mar gin 45.18% 39.19% 22.09% 30.10% 43.93% 30.14% 35.10% Emergency Loan $0 $0 $0 $0 $0 $0 $0 CP97645_1    Round  4 – 2024 Repor t Section 1 Front P age Section 2 Stock & Bonds Section 3 Financial Summar y Section 4 Product Analysis Section 5 Traditional Segment Analysis Section 6 Low End Segment Analysis Section 7 High End Segment Analysis Section 8 P er formance Segment Analysis Section 9 Siz e Segment Analysis Section 10 Mark et Shar e Section 11 Per ceptual Map Section 12 Cust om Modules Andr ews Fatemeh Akbari Sheida Hosseini Mehak deep Singh Mahboubeh mazidi Maryam Aghaei A val Behr ad Mahmoudi Saati Soma yeh Y ahyaei Arash Masah Baldwin Ghazaleh Zandieh Samir a shahmor adi Azarba yjan Benedict Rahadja Leo Joenoes Afsaneh E ghrari Sar a Nasri mona t orabian Chester JAE JUNG LEE Inderjit Kaur W oojae(Jenny) CHEONG Diksha Sharma Mina Khosr avi Heena Bhatia Lakshmi Muty ala Digby Karanv eer Singh Deepak Balachandr an Affan Abdul Sejal Pokar Shaily Shah Sruti Menon Erie Zahra Afr asiabi Akshdeep Kaur Negar Masoum Ahmed Ahmed saideh karimi Sameeksha Kaul Dhar Negar Ekbia Ferris P er cent of Sales Mark et Shar e Varia b le C ostsD ep re cia tio nSG &AO th erPro fit Andrews Baldwin Chester Digby Erie Ferris 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%A nd re w sAnd re w s 20.0 %2 0.0 % A nd re w s 20.0 % B ald w inB ald w in 1 9.6 %1 9.6 % B ald w in 1 9.6 % C heste rC heste r 1 6.2 %1 6.2 % C heste r 1 6.2 % D ig b yD ig b y 1 6.2 %1 6.2 % D ig b y 1 6.2 % E rieE rie 1 3.9 %1 3.9 % E rie 1 3.9 % F e rrisF e rris 1 4.1 %1 4.1 % F e rris 1 4.1 % A nd re w sBald w inC heste rD ig b yErieF e rris Stock & Bonds Round: 4 Dec. 31, 2024 CP97645_1 Sto ck M ark e t S um mary Company Closing Price Change Shar es Outstanding Mark et Cap Book V alue EPS Dividend Yield P/E Andrews $69.51 $19.95 2,672,885 $186m $39.19 $7.05 $0.00 0% 9.86 Baldwin $59.46 $17.84 2,737,609 $163m $34.59 $5.32 $0.00 0% 11.17 Chester $1.00 ($3.54) 2,732,073 $3m $12.71 ($2.53) $1.00 100% -0.40 Digby $15.78 ($1.28) 2,000,000 $32m $21.15 ($0.63) $0.00 0% -24.95 Erie $28.75 $14.76 2,652,244 $76m $23.00 $1.82 $0.00 0% 15.79 Ferris $30.28 ($1.39) 2,148,137 $65m $24.80 $1.12 $0.00 0% 27.10 St ock Price 34.2 534.2 534.2 530.0 830.0 830.0 831.9 431.9 431.9 449.5 649.5 649.5 669.5 169.5 169.5 123.1 423.1 423.1 441.6 241.6 241.6 259.4 659.4 659.4 621.7 921.7 921.7 914.3 514.3 514.3 54.5 44.5 44.5 411117.0 617.0 617.0 615.7 815.7 815.7 87.3 97.3 97.3 928.7 528.7 528.7 534.9 434.9 434.9 437.3 837.3 837.3 831.6 731.6 731.6 7 A nd re w sBald w inC heste rD ig b yErieF e rris 2020 2021 2022 2023 2024 2025 2026 2027 $0 $10 $20 $30 $40 $50 $60 $70 $80 B ond M ark e t S um m ary Company Series F ace V alue Yield Closing Price S&P Rating Andrews 14.0S2026 11.3S2031 12.1S2032 12.6S2033 12.5S2034 $20,850,000 $18,900,000 $10,000,000 $5,000,000 $12,700,000 13.72% 12.11% 12.52% 12.73% 12.71% $102.01 $93.32 $96.62 $98.97 $98.36 BB BB BB BB BB Baldwin 14.0S2026 11.3S2031 12.1S2032 12.6S2033 12.6S2034 $20,850,000 $12,000,000 $8,500,000 $10,500,000 $10,000,000 13.77% 12.22% 12.65% 12.86% 12.88% $101.67 $92.48 $95.68 $97.95 $97.83 B B B B B Chester 14.0S2026 11.3S2031 12.4S2032 14.0S2034 $20,850,000 $18,900,000 $7,300,000 $10,100,000 14.21% 13.3% 13.97% 14.66% $98.53 $84.98 $88.74 $95.47 DDD DDD DDD DDD Digby 14.0S2026 11.3S2031 12.9S2032 14.0S2034 $20,850,000 $18,900,000 $14,400,000 $6,600,000 14.16% 13.18% 14.05% 14.52% $98.86 $85.73 $91.84 $96.45 C C C C Erie 14.0S2026 11.3S2031 12.1S2032 13.3S2033 13.5S2034 $20,850,000 $18,900,000 $12,200,000 $4,000,000 $5,000,000 14% 12.78% 13.27% 13.78% 13.86% $100.00 $88.42 $91.19 $96.54 $97.39 CC CC CC CC CC Ferris 14.0S2026 13.1S2034 $20,850,000 $5,934,101 13.86% 13.31% $101.00 $98.40 CCC CCC Next Y ear’s Prime Rate: 9% Financial Summary Round: 4 Dec. 31, 2024 CP97645_1 Cash F lo w S ta te m en t Andr ews Baldwin Chester Digby Erie Ferris Cash F rom Oper ations Net Income(Loss) $18,833 $14,571 ($6,903) ($1,265) $4,830 $2,401 Adjustment F or Non-Cash Items Depreciation $12,160 $12,220 $9,385 $10,133 $9,027 $6,687 Extraordinar y Gains/Losses/W rite-offs $0 $0 $0 $0 ($147) ($403) Changes In Current Assets And Liabilities Accounts Payable $134 ($390) ($650) $1,641 $44 $17 Inv ent ory $1,636 ($9,117) $7,236 ($1,321) $16,224 $1,758 Accounts Receiv able ($2,276) $729 ($2,901) ($5,232) ($1,599) ($1,149) Net Cash From Oper ations $30,487 $18,014 $6,168 $3,956 $28,379 $9,310 Cash From Inv esting Net Plant Impr ovements ($26,000) ($19,500) ($5,380) ($10,640) ($5,760) ($8,270) Cash F rom Financing Dividends P aid $0 $0 ($2,732) $0 $0 $0 Sales Of Common St ock $0 $0 $2,000 $0 $0 $4,692 Purchase Of Common St ock $0 $0 $0 $0 $0 $0 Cash From Long-T erm Debt Issued $12,700 $10,000 $10,100 $6,600 $5,000 $5,934 Early Retirement Of Long-T erm Debt $0 $0 $0 $0 $0 $0 Retirement Of Curr ent Debt $0 $0 ($3,941) $0 $0 ($19,211) Cash From Curr ent Debt Borr owing $0 $0 $0 $0 $0 $17,790 Cash From Emer gency Loan $0 $0 $0 $0 $0 $0 Net Cash F rom Financing $12,700 $10,000 $5,427 $6,600 $5,000 $9,205 Net Change In Cash $17,187 $8,514 $6,215 ($84) $27,619 $10,246 B ala n ce S heet Andr ews Baldwin Chester Digby Erie Ferris Cash $57,184 $27,239 $6,215 $1,063 $46,966 $27,940 Accounts Receiv able $16,294 $16,487 $13,600 $15,428 $11,333 $11,448 Invent ory $8,505 $27,459 $27,583 $33,009 $3,165 $11,264 Total Curr ent Assets $81,983 $71,186 $47,397 $49,500 $61,464 $50,652 Plant And E quipment $182,400 $183,300 $140,780 $152,000 $135,400 $100,300 Accumulated Depr eciation ($69,573) ($73,870) ($73,017) ($75,528) ($56,028) ($41,460) Total Fix ed Assets $112,827 $109,430 $67,763 $76,472 $79,372 $58,840 Total Assets $194,809 $180,616 $115,160 $125,972 $140,836 $109,492 Accounts P ayable $8,714 $10,182 $9,386 $9,027 $4,990 $7,742 Curr ent Debt $13,900 $13,900 $13,900 $13,900 $13,900 $21,685 Long-T erm Debt $67,450 $61,850 $57,150 $60,750 $60,950 $26,784 Total Liabilities $90,064 $85,932 $80,436 $83,677 $79,840 $56,211 Common St ock $40,460 $39,960 $30,360 $18,360 $38,960 $23,052 Retained Earnings $64,286 $54,725 $4,364 $23,936 $22,036 $30,229 Total E quity $104,746 $94,684 $34,724 $42,296 $60,996 $53,281 Total Liabilities & Owner ‘s E quity $194,809 $180,616 $115,160 $125,972 $140,836 $109,492 In co m e S ta te m en t Andr ews Baldwin Chester Digby Erie Ferris Sales $198,238 $194,120 $160,124 $160,896 $137,886 $139,284 T otal V ariable Costs (Labor , Material, Carry) $108,672 $118,054 $124,747 $112,466 $77,317 $97,301 Depreciation $12,160 $12,220 $9,385 $10,133 $9,027 $6,687 SG&A $23,781 $27,528 $21,482 $23,825 $20,636 $20,066 Other (F ees/Write-offs/Bonuses/Relocation F ee) $14,035 $4,000 $6,005 $6,830 $13,903 $5,228 EBIT $39,590 $32,318 ($1,495) $7,641 $17,003 $10,003 Inter est (Shor t-Term/Long-T erm) $10,025 $9,443 $9,125 $9,588 $9,420 $6,234 Tax es $10,348 $8,006 ($3,717) ($681) $2,654 $1,319 Prot Sharing $384 $297 $0 $0 $99 $49 Net Pr ot $18,833 $14,571 ($6,903) ($1,265) $4,830 $2,401 Product Analysis Round: 4 Dec. 31, 2024 CP97645_1 Production vs Capacity 7,3 897,3 897,3 897,7 417,7 417,7 416,2 576,2 576,2 575,7 855,7 855,7 854,5 664,5 664,5 664,4 214,4 214,4 214,3 004,3 004,3 005,4 505,4 505,4 505,9 005,9 005,9 005,5 005,5 005,5 003,6 003,6 003,6 003,7 003,7 003,7 00 Pro d uctio nC ap acit y Andrews Baldwin Chester Digby Erie Ferris 0 1000 2000 3000 4000 5000 6000 7000 8000 500 1500 2500 3500 4500 5500 6500 7500 8500 P la n t I n fo rm atio n Name Primar y Segment Units Sold Invent ory Re vision Date Age Dec.31 MTBF Pfmn Coor d Size Price Material Cost Labor Cost Contribution Mar gin 2nd Shift & Over-time Aut o. Next Round Capacity Next Round Plant Utilization Able Traditional 2,299 195 28-July-2023 2.7 17,500 6.8 13.5 $27.50 $9.18 $5.05 45.7% 75% 8.5 1,400 175% Acr e Low End 3,011 192 26-Ma y-2016 8.6 14,000 3 17 $18.50 $5.19 $1.45 61% 81.3% 10 1,800 181% Adam High End 754 155 5-Sep-2024 1.3 23,000 12.3 8.3 $38.50 $15.15 $11.68 29% 85% 5 500 185% Aft Per formance 746 6 2-Jan-2025 2.4 27,000 12.3 13.7 $33.50 $14.59 $4.16 41.5% 50% 9 450 150% Agape Siz e 756 0 26-A ug-2024 1.4 20,000 7.1 7 $33.50 $13.09 $9.98 31.4% 66.7% 5 450 167% Baker Traditional 2,132 930 2-A ug-2024 1.5 18,000 7.2 12.7 $28.50 $9.98 $6.45 38.7% 68.7% 7 1,650 169% Bead Low End 2,407 372 8-Oct-2024 4.4 17,000 3.1 17 $20.00 $6.21 $3.67 48.8% 86.6% 9 1,600 187% Bid High End 754 145 4-Aug-2024 1.3 24,000 11.6 8.5 $38.50 $15.32 $8.64 36.6% 6.2% 4.5 850 106% Bold Per formance 823 118 8-Oct-2024 1.3 27,000 12.5 13 $33.00 $15.11 $8.41 27.9% 0% 4.5 850 88% Buddy Siz e 854 98 13-Sep-2024 1.4 20,000 6.5 7 $34.00 $13.16 $8.05 37.4% 0% 4.5 800 100% Cak e Traditional 2,218 0 22-Sep-2024 1.7 18,750 7.7 12 $26.00 $10.68 $9.14 23.8% 8.1% 4.3 1,850 108% Cedar Low End 2,867 54 6-Jan-2024 8.6 16,650 3 17 $18.00 $6.05 $7.91 20.5% 53.8% 6.2 1,950 154% Cid High End 331 810 22-Oct-2024 1.3 24,150 11.2 9.4 $37.00 $14.81 $10.23 13.5% 0% 3 900 44% Coat P er formance 600 93 13-July-2024 1.5 27,000 12.3 13.5 $32.50 $14.86 $10.23 20.6% 0% 3 600 92% Cur e Size 578 195 3-A ug-2024 1.5 19,000 6.4 7.7 $33.00 $12.44 $10.23 28.4% 0% 3 600 79% Daz e Traditional 1,838 0 3-A ug-2024 1.5 19,000 7.8 12.2 $28.00 $10.69 $7.35 35.4% 0% 5.5 1,900 99% Dell Low End 1,808 1,169 18-June-2024 1.7 17,000 3.5 16.5 $18.00 $6.56 $5.57 25% 13.8% 7 1,500 114% Dot Per formance 708 243 4-A ug-2024 1.4 27,000 13.2 13.2 $33.75 $15.38 $10.55 20.2% 33.3% 4 600 133% Duck High End 797 349 27-Oct-2024 1.2 25,000 11.9 8.1 $38.00 $15.86 $9.43 30.7% 0% 3.5 950 92% Dune Size 668 156 27-A ug-2024 1.4 21,000 6.8 7.8 $34.00 $13.06 $8.37 34.9% 16.7% 5 600 117% Eat Traditional 1,876 88 4-A ug-2024 2.1 18,500 7.5 12.7 $27.50 $10.06 $4.42 46.4% 99.9% 8 1,100 200% Ebb Low End 2,445 63 26-Ma y-2016 8.6 14,000 3 17 $19.00 $5.17 $3.88 46.9% 21.9% 8 1,600 122% Echo High End 306 55 4-Oct-2024 1.5 23,000 11.5 9 $38.50 $14.51 $7.15 40.5% 0% 5 300 83% Edge P er formance 458 0 3-Oct-2024 1.7 27,000 12.5 12.9 $33.50 $14.86 $5.96 33.9% 0% 8 300 83% Egg Siz e 379 0 26-A ug-2024 1.7 19,000 6.5 7.7 $33.50 $12.26 $7.15 38.1% 0% 7 400 50% Fast Low End 484 24 28-Jan-2024 4.1 12,000 5.5 14.5 $21.00 $6.70 $8.93 19.8% 0% 4 500 80% F eat — 1,068 170 26-Dec-2024 4.3 13,000 13.8 12.9 $21.00 $11.57 $6.82 38% 16.7% 6 900 117% Fist High End 779 119 9-Dec-2024 1.1 25,000 12.5 7.5 $38.00 $16.33 $11.73 25.6% 45.4% 3 650 145% Foam P er formance 611 47 24-Sep-2024 1.3 27,000 13.8 12.8 $33.00 $15.78 $8.30 25.8% 0% 5 600 100% Fo x High End 933 64 5-Dec-2024 0.8 25,000 13 7 $38.00 $16.74 $8.69 32.8% 100% 5.5 600 200% Fume Siz e 650 120 8-No v-2024 1.2 17,000 6.8 6 $33.00 $12.81 $9.24 32.7% 7.7% 5 700 108% Traditional Segment Analysis Round: 4 Dec. 31, 2024 CP97645_1 T o p P ro ducts Name Price Units Sold P otential Sold St ock Out Re vision Date Age Pfmn Siz e MTBF Sales Budget Cust omer Accessibility Promo Budget Cust omer Awar eness Cust omer Satisfaction Able $27.50 2,286 2,120 No 28-July-2023 2.7 6.8 13.5 17,500 $2,500 84% $1,500 100% 33 Cake $26.00 2,217 2,282 Yes 22-Sep-2024 1.7 7.7 12 18,750 $2,300 73% $1,500 100% 61 Bak er $28.50 2,132 1,966 No 2-Aug-2024 1.5 7.2 12.7 18,000 $3,000 93% $1,000 89% 42 Eat $27.50 1,875 1,727 No 4-Aug-2024 2.1 7.5 12.7 18,500 $2,000 68% $1,500 86% 52 Daz e $28.00 1,838 2,264 Yes 3-A ug-2024 1.5 7.8 12.2 19,000 $2,000 71% $2,000 100% 51 Fast $21.00 156 146 No 28-Jan-2024 4.1 5.5 14.5 12,000 $710 29% $900 57% 1 T raditional Statistics 2024 T otal Mark et Size 10,504 2024 T otal Units Sold 10,504 Segment % of T otal Industry 27.5% 2025 Demand Gr owth Rate 9.2% Traditional Cust omer Buying Criteria Expectations Importance Age 2 Years 47% Price $18.00 – $28.00 23% Positioning Per formance 7.8 Siz e 12.2 21% Service Lif e 14,000 – 19,000 Hours 9% Accessibility Acce ssib ilit y Andrews Baldwin Chester Digby Erie Ferris 0% 20% 40% 60% 80% 100% P er ceptual Map for T raditional Performance Size A bleA bleA bleB ak erB ak erB ak erEa tEa tEa tFa stF a stF a stC ak eC ak eC ak eD az eD az eD az e 0 2 4 6 8 10 12 14 16 18 20 0 2 4 6 8 10 12 14 16 18 20 Actual vs. P otential Mark et Share Actu alP o te n tia l Andrews Baldwin Chester Digby Erie Ferris 0% 2% 4% 6% 8% 10% 12% 14% 16% 18% 20% 22% 24%  Low End Segment Analysis Round: 4 Dec. 31, 2024 CP97645_1 To p P ro ducts Name Price Units Sold P otential Sold St ock Out Re vision Date Age Pfmn Siz e MTBF Sales Budget Cust omer Accessibility Promo Budget Cust omer Awar eness Cust omer Satisfaction Acre $18.50 3,011 3,011 No 26-Ma y-2016 8.6 3 17 14,000 $3,000 93% $1,500 100% 41 Cedar $18.00 2,867 2,867 No 6-Jan-2024 8.6 3 17 16,650 $2,300 69% $1,500 100% 39 Ebb $19.00 2,445 2,445 No 26-May-2016 8.6 3 17 14,000 $2,300 80% $1,500 93% 33 Bead $20.00 2,407 2,407 No 8-Oct-2024 4.4 3.1 17 17,000 $3,000 91% $1,500 100% 29 Dell $18.00 1,808 1,808 No 18-June-2024 1.7 3.5 16.5 17,000 $2,000 61% $1,700 99% 28 Feat $21.00 1,068 1,068 No 26-Dec-2024 4.3 13.8 12.9 13,000 $1,278 56% $1,100 70% 0 Fast $21.00 328 328 No 28-Jan-2024 4.1 5.5 14.5 12,000 $710 56% $900 57% 6 Able $27.50 13 13 No 28-July-2023 2.7 6.8 13.5 17,500 $2,500 93% $1,500 100% 0 Cak e $26.00 2 2 Yes 22-Sep-2024 1.7 7.7 12 18,750 $2,300 69% $1,500 100% 0 Low End Statistics 2024 T otal Mark et Size 13,949 2024 T otal Units Sold 13,949 Segment % of T otal Industry 37.3% 2025 Demand Gr owth Rate 11.7% Low End Cust omer Buying Criteria Expectations Importance Price $13.00 – $23.00 53% Age 7 Years 24% Positioning Per formance 3.7 Siz e 16.3 16% Service Lif e 12,000 – 17,000 Hours 7% Accessibility Acce ssib ilit y Andrews Baldwin Chester Digby Erie Ferris 0% 20% 40% 60% 80% 100% P er ceptual Map for Low End Performance Size AbleA bleA bleA creA creA creB eadB eadB eadEb bEb bEb bFa stF a stF a stF e atFe atFe atC ak eC ak eC ak eC ed arC ed arC ed arD ellD ellD ell 0 2 4 6 8 10 12 14 16 18 20 0 2 4 6 8 10 12 14 16 18 20 Actual vs. P otential Mark et Share Actu alP o te n tia l Andrews Baldwin Chester Digby Erie Ferris 0% 2% 4% 6% 8% 10% 12% 14% 16% 18% 20% 22% 24%  High End Segment Analysis Round: 4 Dec. 31, 2024 CP97645_1 To p P ro ducts Name Price Units Sold P otential Sold St ock Out Re vision Date Age Pfmn Siz e MTBF Sales Budget Cust omer Accessibility Promo Budget Cust omer Awar eness Cust omer Satisfaction Fo x $38.00 933 982 No 5-Dec-2024 0.8 13 7 25,000 $1,278 66% $1,300 64% 44 Duck $38.00 797 786 No 27-Oct-2024 1.2 11.9 8.1 25,000 $2,000 65% $1,750 100% 55 Fist $38.00 779 767 No 9-Dec-2024 1.1 12.5 7.5 25,000 $1,278 66% $1,300 75% 53 Adam $38.50 754 745 No 5-Sep-2024 1.3 12.3 8.3 23,000 $3,000 89% $1,500 100% 49 Bid $38.50 754 744 No 4-A ug-2024 1.3 11.6 8.5 24,000 $2,600 84% $1,500 100% 40 Cid $37.00 331 327 No 22-Oct-2024 1.3 11.2 9.4 24,150 $2,000 51% $1,700 91% 24 Echo $38.50 306 303 No 4-Oct-2024 1.5 11.5 9 23,000 $2,500 76% $1,300 84% 26 Bold $33.00 1 1 No 8-Oct-2024 1.3 12.5 13 27,000 $3,000 84% $2,200 100% 0 High End Statistics 2024 T otal Mark et Size 4,656 2024 T otal Units Sold 4,656 Segment % of T otal Industry 12.9% 2025 Demand Gr owth Rate 16.2% High End Cust omer Buying Criteria Expectations Importance Positioning Per formance 12.5 Siz e 7.5 43% Age 0 Years 29% Ser vice Lif e 20,000 – 25,000 Hours 19% Price $28.00 – $38.00 9% Accessibility Acce ssib ilit y Andrews Baldwin Chester Digby Erie Ferris 0% 20% 40% 60% 80% 100% P er ceptual Map for High End Performance Size AdamA damA damB idB idB idB o ldB o ldB o ldE ch oEch oEch oFis tF is tF is tF o xFo xFo xC idC idC idD uckD uckD uck 0 2 4 6 8 10 12 14 16 18 20 0 2 4 6 8 10 12 14 16 18 20 Actual vs. P otential Mark et Share Actu alP o te n tia l Andrews Baldwin Chester Digby Erie Ferris 0% 2% 4% 6% 8% 10% 12% 14% 16% 18% 20% 22% 24% 26% 28% 30% 32% 34% 36% 38% 40%  Per formance Segment Analysis Round: 4 Dec. 31, 2024 CP97645_1 To p P ro ducts Name Price Units Sold P otential Sold St ock Out Re vision Date Age Pfmn Siz e MTBF Sales Budget Cust omer Accessibility Promo Budget Cust omer Awar eness Cust omer Satisfaction Bold $33.00 821 807 No 8-Oct-2024 1.3 12.5 13 27,000 $3,000 77% $2,200 100% 60 Aft $33.50 746 735 No 2-Jan-2025 2.4 12.3 13.7 27,000 $2,500 70% $1,500 85% 42 Dot $33.75 708 697 No 4-Aug-2024 1.4 13.2 13.2 27,000 $2,000 53% $2,000 100% 48 Foam $33.00 611 601 No 24-Sep-2024 1.3 13.8 12.8 27,000 $1,278 37% $1,300 74% 41 Coat $32.50 600 591 No 13-July-2024 1.5 12.3 13.5 27,000 $1,650 40% $1,400 80% 39 E dge $33.50 458 514 Y es 3-Oct-2024 1.7 12.5 12.9 27,000 $1,700 57% $1,000 66% 39 P er formance Statistics 2024 T otal Mark et Size 3,945 2024 T otal Units Sold 3,945 Segment % of T otal Industry 11.3% 2025 Demand Gr owth Rate 19.8% Per formance Cust omer Buying Criteria Expectations Importance Service Lif e 22,000 – 27,000 Hours 43% Positioning Per formance 13.4 Siz e 13.2 29% Price $23.00 – $33.00 19% Age 1 Years 9% Accessibility Acce ssib ilit y Andrews Baldwin Chester Digby Erie Ferris 0% 20% 40% 60% 80% 100% P er ceptual Map for P erformance Performance Size AftA ftA ftB o ldB o ldB o ldE d geEd geEd geFo amFo amFo amC oatC oatC oatD otD otD ot 0 2 4 6 8 10 12 14 16 18 20 0 2 4 6 8 10 12 14 16 18 20 Actual vs. P otential Mark et Share Actu alP o te n tia l Andrews Baldwin Chester Digby Erie Ferris 0% 2% 4% 6% 8% 10% 12% 14% 16% 18% 20% 22%  Size Segment Analysis Round: 4 Dec. 31, 2024 CP97645_1 To p P ro ducts Name Price Units Sold P otential Sold St ock Out Re vision Date Age Pfmn Siz e MTBF Sales Budget Cust omer Accessibility Promo Budget Cust omer Awar eness Cust omer Satisfaction Buddy $34.00 854 808 No 13-Sep-2024 1.4 6.5 7 20,000 $2,400 64% $1,800 98% 49 Agape $33.50 756 829 Yes 26-A ug-2024 1.4 7.1 7 20,000 $2,000 65% $1,000 72% 50 Dune $34.00 668 633 No 27-Aug-2024 1.4 6.8 7.8 21,000 $2,000 56% $2,000 99% 35 Fume $33.00 650 620 No 8-No v-2024 1.2 6.8 6 17,000 $1,278 39% $1,300 74% 32 Cure $33.00 578 548 No 3-Aug-2024 1.5 6.4 7.7 19,000 $1,500 50% $1,400 80% 30 Egg $33.50 379 447 Y es 26-A ug-2024 1.7 6.5 7.7 19,000 $1,800 61% $1,000 66% 29 Siz e Statistics 2024 T otal Mark et Size 3,885 2024 T otal Units Sold 3,885 Segment % of T otal Industry 11% 2025 Demand Gr owth Rate 18.3% Size Cust omer Buying Criteria Expectations Importance Positioning Per formance 6.8 Siz e 6.6 43% Age 1.5 Years 29% Service Lif e 16,000 – 21,000 Hours 19% Price $23.00 – $33.00 9% Accessibility Acce ssib ilit y Andrews Baldwin Chester Digby Erie Ferris 0% 20% 40% 60% 80% 100% P er ceptual Map for Siz e Performance Size Agap eA gap eA gap eBu d dyBu d dyBu d dyEg gEg gEg gFu m eFu m eFu m eCureC ureC ureD uneD uneD une 0 2 4 6 8 10 12 14 16 18 20 0 2 4 6 8 10 12 14 16 18 20 Actual vs. P otential Mark et Share Actu alP o te n tia l Andrews Baldwin Chester Digby Erie Ferris 0% 2% 4% 6% 8% 10% 12% 14% 16% 18% 20% 22% 24%  Market Shar e Round: 4 Dec. 31, 2024 CP97645_1 Units Sold vs. Demand In d ustr y U nit S a le sT ota l U nit D em an d Traditional Low End High End Performance Size 0 5k 10k 15k Mark et Shar e Tra d it io n alLo w E n dH ig h E n dPe rfo rm an ceS iz e Andrews Baldwin Chester Digby Erie Ferris 0% 10% 20% 30% 40% A ctu al M ark e t S hare in U nit s Name T raditional Low End High End P er formance Siz e Total Industr y Unit Sales 10,504 13,949 4,656 3,945 3,885 36,939 % of Mark et 28.4% 37.8% 12.6% 10.7% 10.5% 100% Able 21.8% 0.1% 0% 0% 0% 6.2% Acre 0% 21.6% 0% 0% 0% 8.2% Adam 0% 0% 16.2% 0% 0% 2% Aft 0% 0% 0% 18.9% 0% 2% Agape 0% 0% 0% 0% 19.5% 2% Total 21.8% 21.7% 16.2% 18.9% 19.5% 20.5% Bak er 20.3% 0% 0% 0% 0% 5.8% Bead 0% 17.3% 0% 0% 0% 6.5% Bid 0% 0% 16.2% 0% 0% 2% Bold 0% 0% 0% 20.8% 0% 2.2% Buddy 0% 0% 0% 0% 22% 2.3% Total 20.3% 17.3% 16.2% 20.8% 22% 18.9% Cak e 21.1% 0% 0% 0% 0% 6% Cedar 0% 20.6% 0% 0% 0% 7.8% Cid 0% 0% 7.1% 0% 0% 0.9% Coat 0% 0% 0% 15.2% 0% 1.6% Cure 0% 0% 0% 0% 14.9% 1.6% Total 21.1% 20.6% 7.1% 15.2% 14.9% 17.9% Daz e 17.5% 0% 0% 0% 0% 5% Dell 0% 13% 0% 0% 0% 4.9% Dot 0% 0% 0% 18% 0% 1.9% Duck 0% 0% 17.1% 0% 0% 2.2% Dune 0% 0% 0% 0% 17.2% 1.8% Total 17.5% 13% 17.1% 18% 17.2% 15.8% Eat 17.9% 0% 0% 0% 0% 5.1% Ebb 0% 17.5% 0% 0% 0% 6.6% E cho 0% 0% 6.6% 0% 0% 0.8% Edge 0% 0% 0% 11.6% 0% 1.2% Egg 0% 0% 0% 0% 9.8% 1% Total 17.9% 17.5% 6.6% 11.6% 9.8% 14.8% Fast 1.5% 2.3% 0% 0% 0% 1.3% F eat 0% 7.7% 0% 0% 0% 2.9% Fist 0% 0% 16.7% 0% 0% 2.1% Foam 0% 0% 0% 15.5% 0% 1.7% Fo x 0% 0% 20% 0% 0% 2.5% Fume 0% 0% 0% 0% 16.7% 1.8% T otal 1.5% 10% 36.8% 15.5% 16.7% 12.3% P ote n tia l M ark e t S hare in U nit s Name T raditional Low End High End P er formance Siz e Total Units Demanded 10,504 13,949 4,656 3,945 3,885 36,939 % of Mark et 28.4% 37.8% 12.6% 10.7% 10.5% 100% Able 20.2% 0.1% 0% 0% 0% 5.8% Acre 0% 21.6% 0% 0% 0% 8.2% Adam 0% 0% 16% 0% 0% 2% Aft 0% 0% 0% 18.6% 0% 2% Agape 0% 0% 0% 0% 21.3% 2.2% Total 20.2% 21.7% 16% 18.6% 21.3% 20.2% Bak er 18.7% 0% 0% 0% 0% 5.3% Bead 0% 17.3% 0% 0% 0% 6.5% Bid 0% 0% 16% 0% 0% 2% Bold 0% 0% 0% 20.4% 0% 2.2% Buddy 0% 0% 0% 0% 20.8% 2.2% Total 18.7% 17.3% 16% 20.4% 20.8% 18.2% Cak e 21.7% 0% 0% 0% 0% 6.2% Cedar 0% 20.6% 0% 0% 0% 7.8% Cid 0% 0% 7% 0% 0% 0.9% Coat 0% 0% 0% 15% 0% 1.6% Cure 0% 0% 0% 0% 14.1% 1.5% Total 21.7% 20.6% 7% 15% 14.1% 17.9% Daz e 21.6% 0% 0% 0% 0% 6.1% Dell 0% 13% 0% 0% 0% 4.9% Dot 0% 0% 0% 17.7% 0% 1.9% Duck 0% 0% 16.9% 0% 0% 2.1% Dune 0% 0% 0% 0% 16.3% 1.7% Total 21.6% 13% 16.9% 17.7% 16.3% 16.8% Eat 16.4% 0% 0% 0% 0% 4.7% Ebb 0% 17.5% 0% 0% 0% 6.6% E cho 0% 0% 6.5% 0% 0% 0.8% Edge 0% 0% 0% 13% 0% 1.4% Egg 0% 0% 0% 0% 11.5% 1.2% Total 16.4% 17.5% 6.5% 13% 11.5% 14.7% Fast 1.4% 2.3% 0% 0% 0% 1.3% F eat 0% 7.7% 0% 0% 0% 2.9% Fist 0% 0% 16.5% 0% 0% 2.1% Foam 0% 0% 0% 15.2% 0% 1.6% Fo x 0% 0% 21.1% 0% 0% 2.7% Fume 0% 0% 0% 0% 16% 1.7% T otal 1.4% 10% 37.6% 15.2% 16% 12.2% Per ceptual Map Per ceptual Map Round: 4 Dec. 31, 2024 CP97645_1 Performance Size AbleA bleA bleA creA creA creA damA damA damA ftA ftA ftA gap eA gap eA gap eBak erB ak erB ak erB eadB eadB eadB idB idB idB o ldB o ldB o ldB u d dyBu d dyBu d dyC ak eC ak eC ak eC ed arC ed arC ed arC idC idC idC oatC oatC oatC ureC ureC ureD az eD az eD az eD ellD ellD ellD uckD uckD uckD otD otD otD uneD uneD uneEa tEa tEa tEb bEb bEb bEch oEch oEch oEd geEd geEd geEg gEg gEg gFa stF a stF a stF e atFe atFe atFis tF is tF is tF o amFo amFo amFu m eFu m eFu m eFo xFo xFo x 0 2 4 6 8 10 12 14 16 18 20 0 2 4 6 8 10 12 14 16 18 20 A nd re w s Name Pfmn Siz e Revised Able 6.8 13.5 28-July-2023 Acr e 3.0 17.0 26-Ma y-2016 Adam 12.3 8.3 5-Sep-2024 Aft 12.3 13.7 2-Jan-2025 Agape 7.1 7.0 26-Aug-2024 Bald w in Name Pfmn Siz e Revised Bak er 7.2 12.7 2-Aug-2024 Bead 3.1 17.0 8-Oct-2024 Bid 11.6 8.5 4-Aug-2024 Bold 12.5 13.0 8-Oct-2024 Buddy 6.5 7.0 13-Sep-2024 Cheste r Name Pfmn Siz e Revised Cak e 7.7 12.0 22-Sep-2024 Cedar 3.0 17.0 6-Jan-2024 Cid 11.2 9.4 22-Oct-2024 Coat 12.3 13.5 13-July-2024 Cure 6.4 7.7 3-Aug-2024 Dig by Name Pfmn Siz e Revised Daz e 7.8 12.2 3-Aug-2024 Dell 3.5 16.5 18-June-2024 Dot 13.2 13.2 4-Aug-2024 Duck 11.9 8.1 27-Oct-2024 Dune 6.8 7.8 27-A ug-2024 Erie Name Pfmn Siz e Revised Eat 7.5 12.7 4-A ug-2024 Ebb 3.0 17.0 26-Ma y-2016 Echo 11.5 9.0 4-Oct-2024 Edge 12.5 12.9 3-Oct-2024 Egg 6.5 7.7 26-A ug-2024 Ferris Name Pfmn Siz e Revised Fast 5.5 14.5 28-Jan-2024 F eat 13.8 12.9 26-Dec-2024 Fist 12.5 7.5 9-Dec-2024 Foam 13.8 12.8 24-Sep-2024 Fo x 13.0 7.0 5-Dec-2024 Fume 6.8 6.0 8-No v-2024 Custom Modules Round: 4 Dec. 31, 2024 CP97645_1 Work fo rc e S um mary Andr ews Baldwin Chester Digby Erie Ferris Number of Emplo yees 583 787 969 814 361 676 First Shift 335 595 813 745 269 538 Second Shift 248 192 156 69 92 138 Ov ertime % 0% 0% 0% 0% 0% 0% Turno ver Rate 8.8% 11.3% 13.9% 10.1% 7.8% 13.5% New Emplo yees 51 89 135 201 28 91 Separ ated Emplo yees 84 134 72 0 129 50 Pr oductivity Index 107.3% 110.8% 104.5% 106.8% 107.3% 103.8%      To ta l Q ualit y M an ag em en t Andr ews Baldwin Chester Digby Erie Ferris Decisions Benchmarking $1,000 $0 $400 $500 $1,000 $0 CCE (Concurr ent Engineering)/6 Sigma Training $1,000 $200 $400 $500 $1,000 $750 CPI (Continuous Pr ocess Improvement) Systems $1,000 $200 $400 $500 $1,200 $0 Channel Suppor t Systems $1,200 $300 $400 $500 $1,200 $0 Concurrent Engineering $1,000 $0 $400 $500 $1,000 $0 GEMI TQEM Sustainability $1,200 $0 $400 $500 $1,200 $750 QIT (Quality Initiativ e Training) $1,000 $0 $400 $500 $1,200 $0 Quality F unction Deplo yment Effort $1,200 $100 $400 $500 $1,200 $0 UNEP Gr een Program $1,200 $300 $400 $500 $1,200 $750 Vendor/JI T (Just in Time) Inv entory $1,200 $0 $400 $500 $1,200 $750 Total Expenditur es $11,000 $1,100 $4,000 $5,000 $11,400 $3,000 Yearly Impacts Material Cost -1.7% 0% -0.2% -0.4% -1.9% -0.5% R & D Cy cle Time -14.2% 0% -1.9% -3.2% -14.2% 0% Labor Cost -3% 0% -0.4% -0.7% -3.5% -0.6% Demand 4.2% 0.2% 0.5% 0.8% 4.2% 0.6% Administr ative Cost -21.8% 0% -2.9% -4.8% -21.8% -4.7% Hum an R eso urc e s Andr ews Baldwin Chester Digby Erie Ferris Decisions Manufacturing – T raining & Assembly T eams $800 $1,500 $1,000 $500 $800 $600 Sales – Compensation $800 $600 $200 $500 $800 $400 Scientists – Recruitment & Retention $800 $300 $200 $500 $800 $1,100 Total Expenditur es $2,400 $2,400 $1,400 $1,500 $2,400 $2,100 Yearly Impacts R & D Cy cle Time -1% 2.8% 3.5% 1.2% -1% -3.3% Demand 1.2% 0.4% 0.3% 0.8% 1.2% 1.7% Accessibility 3.2% 2.4% 0.8% 2% 3.2% 1.6% Productivity Index 2% 3.8% 2.5% 1.2% 2% 1.5% Turno ver Rate 0% 0.5% 11% 7.5% 0% 9% Pr oduction After Adjustment -0.4% 0.1% -0.2% -0.6% -0.4% -0.6% Cum ula tiv e I m pacts Andr ews Baldwin Chester Digby Erie Ferris Material Cost -1.7% 0% -0.2% -0.4% -1.9% -0.5% R & D Cy cle Time -20.9% 6.7% 4.1% -7.7% -23.2% -6% Labor Cost -3% 0% -0.4% -0.7% -3.5% -0.6% Demand 8.5% 1.9% 2.3% 4.7% 9% 4.8% Administr ative Cost -21.8% 0% -2.9% -4.8% -21.8% -4.7% Accessibility 11.6% 5.2% 2.4% 9.2% 13.6% 3.6% Productivity Index 7.3% 10.8% 4.5% 6.8% 7.3% 3.8% Turno ver Rate -12.5% 12.5% 39% 0.5% -22.5% 34.5% Pr oduction After Adjustment -0.8% 0.2% -1.7% -1% -0.8% -1.9%
Word document attached with 3 rounds Need 4th round to be written based on 4th round REPORT (ATTACHED ) with below strategies : Current Financial State Implemented Strategies Rationale following th
Introduction The criteria for evaluating a company include profit, market share, stock price, and bond rating. “It is now widely recognized that one of the main determinants of business profitability is market share” (Nithin Geereddy, 2013). Chester Corporation considers market evaluation through high market share as the most important factor. Therefore, our strategy focuses on increasing market share through price competitiveness rather than profit. To increase its market share, we decided to adopt Broad Differentiator among the strategies used mainly in Capsim and revised our detailed strategies according to each round’s progression. For teamwork, Chester Corporation thoroughly understands the Capsim manual before the round, exchanges opinions, and seeks trade-offs while avoiding serious opposition during all rounds. Round 1 Current financial state –   To evaluate the current state of the company these are some statements that need to evaluate and overview their data information, visions through their estimated budgets, financial activity of the last five years, reports from their directors, auditors, and management. So according to the annual report of Chester 2020-2021 According to the cash flow statements of the company the situation of the company is getting worse, in the current situation, they are facing a loss ($5544) and this condition is happening because the company is currently taking a huge large amount of the debts. That’s the reason the amount of their account payable is more than their account receivables. And the other major reason for this condition is their most of the assets are the fixed assets like plants and equipment and through that, they are not able to generate more profit, because their total sales are less than the number of their current expenses. The other of this condition can be their shareholder ratio is almost equal Ferris is had some percent extra of company total share value, so one individual is not able to decide for the company betterment. According to the income statement of the company is expenses more on their depreciation rather than the investment on their promotions ad administration. And after evaluating the companies percent of sale graph is clear that the reason for this less income is their variable costs, company is not able to control their overheads, and expenses in a proper way and that is the main reason for their this state. So through analyses this report of the company it’s clear that their current state and financial position is not a good phase. And for improving they need to adopt much strategic activity and decision otherwise, there is no option for the company than total demonization. Implemented strategies –   For improving the current financial state of the company they need to adopt and implement strategies for their betterment and future growth because according to the current condition company is started getting lost. So after considering these critical conditions of the company these are some strategies that the company is going to implement, for upgrading their current state ·       Firstly the company needs to estimate what products are not profitable, and what product increases their expenses. In this company, their products are cake, cedar, cid, coat, and cure. And from the sale of cake and cedar, they are facing negative net margin value, and their main source of the profit is cid. So for improving the profit, the basic strategy is they need to less the manufacturing of the cake and cedar, and they need to focus more on one manufacturing of the cid, coat, and cure. ·       They need to increase their market to increase the sale and their loyal customers, and for this, they adopt a market strategy for advertisement and promotion. ·       Reducing the price of inventory is also includes in the market strategy for less the amount of their expenses. ·       Reduce the overhead expenses, because in the company the variable overheads are the main reason for the company expenses, so they need to adopt some strategy for control their variable expenses, so their overheads are also get controlled accordingly (Ştefănescu, 2015).   Rational following the strategic judgment –   The rational behaviors are includes in the strategic decision-making of the company so that company can achieve their best level of benefits that they can get from those activities. According to the rational behavior of the people they what they best quality and the best price of the product at the same time, so according to the company prospective they concentrate on how the company can get more profit, and sale of their product, without increasing their current investment and expenses, but this thinking of the company is the major reason, that they are facing loss in their business (Bazerman, & Moore, 2012).   These are the steps for the company to make a rational decision-making process   1.     Firstly they need to identify the real problems of the company, that what is the reason why they are facing loss. 2.     Then they need to make decisions accordingly, so they can save their money with increase the number of sales and profit. 3.     They also need to focused on the alternatives of the decisions, and from all of the alternatives, they need to evaluate and estimate the best alternative according to their need of time (Marwala, 2015).   Outcomes from the implemented strategies –   In a company, every strategic decision is taken for achieving some outcome from that activity, and every outcome from any decision is to present the accuracy and effectiveness of the decision. These are some key concepts for the outcomes of the decision implementation is acceptability, adoption, appropriateness, feasibility, fidelity, penetration, sustainability, and implementation cost. The outcomes from the implemented strategies could be these;   ·       Taking every decision after considering all the rational behavior of the company and the customers, the company can evaluate the entire alternative of all the methods and can choose the best of them. ·       And after deciding the variable expenses of the company they can able to find where are they expenses much and unnecessarily. And the outcome from these decisions helpful for them to control their cost. ·       And from evaluating their best sailing product company the strategic decision, and their implementation is the best way. so through these decision company is ignore to produce more cakes and cedar, and now they are focusing on the more and best production of their other products which are cid, coat, and cure. Through this way, they will able to make more sales, and achieve their targets and income expectations.   So these all are the best strategic way to increase the sale ratio of the company. And through using these strategies for decision making they can effectively evaluate the actual reason that where they are lacking, and they can make a decision according to their weakness and recourses. Round 2 Strategy Implementation strategy and rational R&D          According to the first round, Chester did not perform very well in the traditional sector. Sales in this segment were low and many cake products remained in the inventory in this segment although our price was very competitive. We examined all parameters such as awareness and access, which were 82% and 66%, respectively (Figure 1). This means that consumers are well aware of the cake and also that this product was sufficiently available to them. To find the root of the problem, we looked at the age and revision date and found that our revision date was too late, November 27, 2021. This leads to low sales and products remaining in stock because consumers do not have enough time to recognize our product. Therefore, in Round 2, our team decided to focus on the revision date and reduce it to January 19, 2022 by choosing the right number for items of preference, size and MTBF. Marketing In the marketing section, we discussed price as an important parameter. In the first round, we sat the price at $ 25, although we had the lowest price among the competitors. On the other hand, our first priority is to sell inventory, not to make a lot of money at this stage. So, we decided to offer a competitive price of $ 24.50 to beat the competition and try to clear our inventory at this point. Similarly, Chester decided to change the promotion budget and sales budget unchanged. We did not reduce it because these parameters are very important for customer access and awareness. On the other hand, we did not increase them because it costs a lot for our company, so we decided to keep it at the same level. For Cedar, Low-End, our company has done very well. We have not changed much and just adjust the MTBF and age function within the specified range by changing the size. The final decision will result in a revision date of 7 January 2022 that was acceptable. For forecast, our total market size for the traditional sector was 8,067 with a growth rate of 9.2% in demand. In the first round, our market share was 14.1%, so we sat at 18% for our market share, considering the reasonable growth for it. Based on this calculation, our forecast for the cake was 1600. Similarly, for Cedar, our low-end product, we increased our market share from 17.7% to 20% because there was a gap between actual and potential market share in the first round report (Figure 2). Although we did very well in the first round in low-level markets, with this growth in market share we could increase our profitability. Production Our company uses 83% of its capacity in the traditional sector and covers forecasts. Also, because our capacity is able to cover next year’s forecast, even taking into account the growth of market share, so we did not change the capacity and automation because it is too expensive for us and we do not need it. The same goes for other products like Cedar, Cid, Coat and Cure. Finance Chester sat a maximum long-term debt of $ 7,300 to avoid emergency loans which is very dangerous for companies and bankrupt them. Also, since long-term debt is a ten-year loan and Capsim is five years long, it makes sense to set it at a high level. In addition, since our closing cash position was in good shape ($ 29,141), we did not need to receive a issue stock and zeroed it. Round 2 – Outcomes and current situation          Examining the second-round report after its release, we realized that we did a good job and our decisions led to zero inventory in the traditional and low-end markets. Our market share has increased from 15.9% to 18.3% and all ROS, ROA and ROE parameters have increased significantly. On the other hand, although our stock price has risen among the competitors before the last stage, but we have decreased and reached 14.3 from 21.79. We estimate that this is a matter of $ 0 profitability and dividends. Because our strategy in Round 2 was to increase sales and zero our inventory, we chose the lowest price for our products (Gleeson, 2019). Therefore, it is normal in this situation that our profitability and stock prices have decreased, and it was predictable. Our plan and strategy for the next round is to compensate for low profits and increase them.    Round 3 Current Financial State   In order to gauge the current financial state of the Chester, the critical documents like the Share Holder Reports, Financial Data, Estimated Budgets, Key Decisions, Vision behind the key strategies, the financial activity and trends of the last 5 years have to be studied diligently, so as to draw insights about the current financial state of the company. The financial statements as mentioned in the Annual Report 2021-22 clearly mentions that the company is currently running in losses of ($4316). However, one point to be noted is that the amount of loss made by the company for 2021-22 is less as compared to the year 2020-21, which amounted to ($5544). The current loss is mainly due to the early retirement of long-term debt, the amount in account receivable and the account payable. The receivables are higher as compared to payable, which is a sign of improvement, as compared to the previous year where amount in account payable was more than that of the amount in the account receivables. Despite the fact that the company has a significant market share of 16.8% which is quite close to its peers, it has not been able to fetch any significant profit out of its sale. The variable costs and depreciation are the core reasons behind the not so profitable sale despite a good market share. Although the current financial state is not in a good shape, things have improved than the last year, the testing times for the company aren’t over yet. It is only possible through strategic business moves and decisions that the company could come out of the loss and start making profits as expected by the shareholders.   Implemented Strategies   So as to improve the current financial state, the company needs to make strategic calls to enhance the growth prospects of the business. Here are some of the strategies that are implemented in the 2021-22: ·       The budget of Recruitment and Retention of the Scientists have been increased 4 times from being $200 in 2020-21 to $800 in 2021-2022. The reason behind this strategic move is to enhance the R&D activities in the company to figure the way to ensure better profitability of the products. ·       There has been financial fine tuning on the product basis. This means altering the size, unit sales, marketing price, etc. ·       There’s no Bond Issue by the company this time, unlike the previous year where $7,300 was dedicated to the Bond Issue. Rationale following the Strategic Judgement   The company is currently facing loss but is on its way to recover from the existing losses and move towards the profit making. However, the products individually are still not able to generate the profits. The company took debt to enhance its own capabilities, but in turn happened to change the cash position of the company. Since the company has brought in certain operational overhauls, the operational costs have significantly increased, along with the debt amount which are taken to implement these overhauls in the existing operations system. This Long-term debt has been the biggest contributor to the liabilities of the company. However, plants and equipment are the biggest assets followed by the Inventory and the Amount of Account Receivables.   Outcomes of the Implemented Strategies   The key outcomes of the implemented strategies are: ·       There has been a significant rise in the company’s liabilities valuation due to long-term debts. However, the company’s stock still fell down further. ·       The company lost a small part of its market share too. And the net loss too increased due to the long-term debts that were taken as a part of the strategy. ·       While the demands and the units sold were tactfully balanced, still the inventory led to additional loss in addition to the net operational costs. ·       However, the most disappointing fact is that the sales were still unable to make significant profit. Reference Capsim. (2020). Capsim Management Simulations, Inc. Retrieved from: https://www.capsim.com/about/ Gleeson, P. (2019, January 28). What Causes Stocks to Increase or Decrease?. ZACKS Our research. your Success. https://finance.zacks.com/causes-stocks-increase-decrease-5225.html Nithin Geereddy. (2013). Strategic Analysis Of Starbucks Corporation, Global Data and MarketLine Financial Deals, Starbucks Corporation