WeSchool PGDM Finance 98

8/9/2019 WeSchool PGDM Finance 98

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Financial Results for All FirmsMikesBikes-Advanced - Single-Player - Period 2013

l Cool Cycles ainTop Cycles

Owned By

Shareholder Value (SV! "##$%& "2&$03

'uula)ive 'hange in SV 32#* 1+%*

,nderlying Share Price "##$%& "2&$03

Susidiary 'on)riu)ion "0$00 "0$00

Share Price* $44.69 $29.!

.ividend Per Share "0$00 "0$00

/e)ail Sales "#0&%&00 "%1#&00

holesale Sales "30%1#31 "30+#

Proi) A)er 4a5 "11%&&06+ "&0330

7conoic Value 'rea)ed "+%0+322 "%+3+0

8uer o Shares 2000000 2000000

7arnings 9er Share "6$60 "#$#6#

:nves)or P/ :nde5 0$%# 0$%&

Plan) "#000000 "#00000

'urren) ;iaili)ies "6+%2222 "#3+%6

;ong-)er ;iaili)ies "100000 "100000

8e) Asse)s < Shareholder =un "6&2106%% "32#12%#6

.ui)y! 0$13 0$1&

Marke) 'a9i)ali?a)ion "&3+16#% "60%%#

4o)al Shareholder Value "&30000 "60%0000

* See Reports"#Scenario nformation"#Ta%eo&er Rules an' Re(ulations for an o&er&ie) of Parent Firm Share Pri


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e


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Cost of ualityMikesBikes-Advanced - Single-Player - /eal 'ool 'ycles - Period 2013

4his re9or) lis)s )he cos) associa)ed wi)h ensuring >uali)y 9roduc)s$

Pre&ention Costs

/ela)ionshi9s "100000Preven)a)ive Main)enance "600000

4raining 759enses "&0

4raining ;aor 'os) "36636

4o)al Preven)io "+3##16

Appraisal Costs

@uali)y Sys)es "160000

:ns9ec)ion "11&360

4o)al A99raisal "13#360

nternal Failure Costs

/ework Ma)erials 'os) "&6+%

/ework ;aor "2#++

4o)al :n)ernal = "11#3%3

+,ternal Failure Costs

arran)y 'lais "3#++6

4o)al 75)ernal "3#++6


4/26

Factory -&erhea' Allocation RatesMikesBikes-Advanced - Single-Player - /eal 'ool 'ycles - Period 2013

4his re9or) lis)s )he ac)ory overhead cos)s and calcula)es )he overhead a99lica)ion ra)es$

8o)e )ha) )he direc) cos)s are ased on )he 9roduc) s)andards (no) ac)uals!$

aterial -&erhea's/aw Ma)erials "&120

/ela)ionshi9s wi)h Su99liers "100000

/ework Ma)erials 'os) "&6+%

4o)al Ma)erial "206%

4o)al .irec) Ma)erial 'os)s "#662100

Ma)erial Overhead A99lica)ion /a)e (" 9er .Ma)"! "0$0%

/a0or -&erhea's

Se)u9 ;aor "236&0

4raining ;aor "36636

/ework ;aor "2#++

O)her ;aor "31#33

:ns9ec)ion "11&360

4raining 759enses "&0

orkorce 'hange 'os) "2#000

Produc)ion Scheduling Ad "100000

4o)al ;aor Ov "110%4o)al .irec) ;aor ours 10#0#

;aor Overhead A99lica)ion /a)e (" 9er .;r! "1$0&

achine -&erhea's

Preven)a)ive Main)enance "600000

.e9recia)ion 759ense "1310+2

/educ)ion o Se)u9 4ies "260000

@uali)y Sys)es "160000

ain On Sale O Plan) "0

;oss On Sale Plan) "0

4o)al Machine "10310+2

4o)al .irec) Machine ours +03%

Machine Overhead A99lica)ion /a)e (" 9er .Machr! "13$21


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C-1 an' 1ross ar(in ReportMikesBikes-Advanced - Single-Player - /eal 'ool 'ycles - Period 2013

1ross ar(in Report

Pro'uct Roc%3opper

Sales ,ni)s 1&60&

/e)ail Price "2100

Average holesale Price "16%&

Sales Re&enue $!654!5

O9ening =inished oods :nve "0

PlusC 'os) o oods Manuac) "&006#

"&006#

;essC 'losing =inished oods "0

Cost of 1oo's Sol' $974

1R-SS AR18 $2569!4!

Cost of 1oo's anufacture' Report

8o)eC See )he Overhead /a)es /e9or) or Overhead Alloca)ion /a)e calcula)ions$

Pro'uct Roc%3opper

Prod .ev9) Pr cko99erProD

Produc)ion (uni)s! 1&60&

Materials Costs

irect Ra) aterials $47725

aterials -&erhea' Applie' $276

("0$0% 9er .Ma)"!

Labor Costs

S)andard .irec) ;aor "1300%00

.irec) ;aor 7iciency Varian ("#0%!


6/26

(due )o eec)iveness wage levels!

irect /a0or $5279674

Standard Direct Labor Hours 104,048

/a0or -&erhea' Applie' $556("1$0& 9er .;r!

Machine Costs

Standard Machine Hours 78,036

achine -&erhea' Applie' $5!5:2

("13$21 9er .Machr!

T-TA/ C-ST -F 1--S $974

Avg Manuac)uring 'os) Per "#%1$%1


7/26

ncome Statement 3istoryMikesBikes-Advanced - Single-Player - /eal 'ool 'ycles - Period 2013

25! 252 255

Sales /evenue "30%1#31 "30+&2+0+ "336&6

;essC 'os) o oods Sold "&006# "&0266&3 "&%102%

1R-SS AR $2569!4! $25:6:554 $2!:!4959

Sellin( ; istri0ution +,penses

Salaries "160000 "200000 "200000

Brand Adver)ising "1000000 "1000000 "1000000

Produc) Adver)ising "2#00000 "2#00000 "2#00000

Produc) P/ "600000 "600000 "600000

.is)riu)ion 'hannel Su99or) "1&0#1 "1&316+ "1&3&30

arran)y 'lais "3#++6 "3##02 "3+1%21

Produc) .evelo9en) ProDec) "0 "0 "0

Sales O Osole)e S)ock "0 "0 "0

'os) O Osole)e oods Sold "0 "0 "0

"#6&1&2 "#%3+16 "#%%6661

A'ministration +,penses

Salaries "300000 "360000 "360000

=inished oods arehousing "0 "0 "+6100:nves)or P/ "300000 "300000 "300000

;egal =ees "0 "0 "0

Miscellaneous 759ense "0 "0 "0

,nalloca)ed =ac)ory Overhea "0 "0 "0

"%00000 "%60000 "+26100

Financial +,penses

:n)eres) on Overdra) "0 "0 "0

:n)eres) on .e) )o Owning ' "0 "0 "0

:n)eres) on ;ong 4er .e) "1##000 "1##000 "1##000

.e) )o Owned 'o9any ri) "0 "0 "0

4akeover ids 9reius and "0 "0 "0

"1##000 "1##000 "1##000

T-TA/ -T3+R +


8/26

-ther ncome

:n)eres) on 'ash in Bank "11612& "&6%2+6 "%&&+3

:n)eres) on ;oans )o Owned "0 "0 "0

.e) )o Owning 'o9any ri "0 "0 "0

Miscellaneous 'ash indall "0 "0 "0

T-TA/ -T3+ $557529 $9762:7 $699:!

Profit =efore Ta,ation $5:4652:9 $5:29224 $59545

;essC :ncoe 4a5 $7:62222 $7:642: $62!:46

PlusC 4a5 'redi) $ $ $

Profit After Ta,ation $556997: $5577::: $5266!94

.ividends received ro Own "0 "0 "0

8+T 8C 6997: 77::: 66!94


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25 29 2

"2+1##% "2#%1&&1+ "136&60

"&0300 "++% "+033+

$27554: $56:!222 $7:755!

"200000 "200000 "200000

"1000000 "1000000 "100000

"2#00000 "2#00000 "00000

"600000 "600000 "600000

"1&101 "1+2%0 "20%#

"32%&& "20##1 "1+%601

"0 "0 "0

"0 "0 "0

"0 "0 "0

"#%1+&0 "#6%++00 "1&2&&6

"300000 "260000 "260000

"13+60 "&0600 "+++60"300000 "300000 "300000

"0 "0 "0

"0 "0 "0

"0 "0 "0

"+3+60 "%#0600 "%2++60

"0 "0 "0

"0 "0 "0

"1##000 "1##000 "1##000

"0 "0 "0

"0 "0 "0

"1##000 "1##000 "1##000

$7499! $7!722 $2:74:47


10/26

"#3+%&% "21&63# "&300

"0 "0 "0

"0 "0 "0

"0 "0 "0

$4!:696 $2597!4 $9!

$577595! $55799762 $!52456:

$75252:4 $!2:76 $5!9:7

$ $ $

$5!9::!9 $:::5:: $29!592

"0 "0 "0

!9::!9 ::5:: 9!592


11/26

=alance Sheet 3istoryMikesBikes-Advanced - Single-Player - /eal 'ool 'ycles - Period 2013

25! 252 255

+>uity

8uer o Shares Ou)s)andin 2000000 2000000 2000000

Share 'a9i)al "2000000 "2000000 "2000000

/e)ained 7arnings "6+2106%% "#661160 "33&26+32

T-TA/ + 25766 7557 927:!2

4hese unds are re9resen)ed yC

Current Assets'ash "%6+&32&0 "63&0#+0% "#2%+&106

/aw Ma)erials :nven)ory "#66210 "#6++0 "#%##+3

=inished oods :nven)ory "0 "0 "0

"%%2#600 "6#3%26+% "#31#36+

8on Current Assets

Plan) "#000000 "#000000 "#000000

;essC Accuula)ed .e9recia)i "3#+6+12 "33##%#0 "31000

"62#2 "%663%0 "1&200

n&estments

7>ui)y in Owned =irs "0 "0 "0

;oans 4o Owned =irs "0 "0 "0

T-TA/ ASS+TS $66::2: $775:9!6 $4!962::

Current /ia0ilities

Overdra) "0 "0 "0

'o9any 4a5 4o Pay "6+%2222 "6+0%#2+ "%23+0#%

"6+%2222 "6+0%#2+ "%23+0#%

8on Current /ia0ilities

;ong 4er .e) "100000 "100000 "100000

;oans =ro Owner "0 "0 "0


12/26

"100000 "100000 "100000

T-TA/ /A=/T+S $:762222 $:7642: $!:46

T-TA/ 8+T ASS+$7925766 $4:7557 $!7927:!2 $2


13/26


14/26

"100000 "100000 "100000

$69252:4 $762:76 $2!9:7

2626!: $526499 $79!592


15/26

Cashflo) Statement 3istoryMikesBikes-Advanced - Single-Player - /eal 'ool 'ycles - Period 2013

25! 252 255

Cashflo)s from -peratin( Acti&ities

'ash was 9rovided roC

Sales "30%1#31 "30+&2+0+ "336&6Sales O Osole)e S)ock "0 "0 "0

Miscellaneous 'ash indall "0 "0 "0

'ash was disursed )oC

.esign .evelo9en) ProDe "0 "0 "0

Brand Adver)ising "1000000 "1000000 "1000000

Produc) Adver)ising "2#00000 "2#00000 "2#00000

Produc) P/ "600000 "600000 "600000

.is)riu)ion "1&0#1 "1&316+ "1&3&30

=inished oods olding 'os) "0 "0 "+6100

;aour cos)s "22+6000 "2326000 "2326000

4raining 759enses "&0 "&&3%0 "&

orkorce 'hange 'os) "2#000 "2000 "32000

/aw Ma)erial Purchases "#6##0 "#6+20&+ "#%%62&0

/aw Ma)erials olding 'os) "&120 "&2213 "&013

/ela)ionshi9s wi)h Su99liers "100000 "100000 "100000

Preven)a)ive Main)enance "600000 "600000 "600000

/educ)ion o Se)u9 4ies "260000 "260000 "260000

@uali)y Sys)es "160000 "160000 "160000

:ns9ec)ion "11&360 "1200120 "121+1%0

/ework Ma)erials 'os) "&6+% "3%0 "+##arran)y 'lais "3#++6 "3##02 "3+1%21

:nves)or P/ "300000 "300000 "300000

;egal =ees (when under s)a)u "0 "0 "0

'o9any )a5 9aid "6+0%#2+ "%23+0#% "61212+#

Miscellaneous 759enses "0 "0 "0

-P+RAT81 $54:477 $545!!26 $545575:2

Cashflo)s From n&estin( Acti&ities


Sale O Plan) "0 "0 "0

Sale o 'o9anies "0 "0 "0

Sale o Shares )o Owned 'o "0 "0 "0

.ividends ro Owned 'o9 "0 "0 "0

;oan =ro Owned =irs /e9 "0 "0 "0

:n)eres) ro Owned 'o9ani "0 "0 "0



16/26

Purchase o Plan) "0 "0 "0

Purchase o 'o9anies "0 "0 "0

Purchase o Shares o Owne "0 "0 "0

;oan 4o Owned =irs "0 "0 "0

8?+ST+8T $ $ $

Cashflo)s From Financin( Acti&ities


;ong 4er .e) /aised "0 "0 "0

Share :ssue "0 "0 "0

7ergency 7>ui)y :nDec)ion "0 "0 "0

:n)eres) on 'ash in Bank "11612& "&6%2+6 "%&&+3

;oan =ro Owner "0 "0 "0


;ong 4er .e) /e9aid "0 "0 "0

;oan )o Owner /e9aid "0 "0 "0

Share /e9urchase "0 "0 "0

Share :ssue


17/26

25 29 2

"2+1##% "2#%1&&1+ "136&60"0 "0 "0

"0 "0 "0

"0 "0 "0

"1000000 "1000000 "100000

"2#00000 "2#00000 "00000

"600000 "600000 "600000

"1&101 "1+2%0 "20%#

"13+60 "&0600 "+++60

"2300000 "22+6000 "2300000

"10000 "101+%0 "103200

"#0000 "#000 "%0000

"#600+%+ "#132&6# "3%&&&%

"2%00 "#6#63 "+233

"100000 "100000 "30000

"600000 "600000 "600000

"260000 "260000 "20000

"160000 "160000 "160000

"11%3#00 "1002#20 "&63#%0

"6061 "+6222 "13%0"32%&& "20##1 "1+%601

"300000 "300000 "300000

"0 "0 "0

"32+6% "1030&+6 "1000000

"0 "0 "0

$5575754! $55499!2 $272!977

"0 "0 "0

"0 "0 "0

"0 "0 "0

"0 "0 "0

"0 "0 "0

"0 "0 "0


18/26

"0 "0 "0

"0 "0 "0

"0 "0 "0

"0 "0 "0

$ $ $

"0 "0 "0

"0 "0 "0

"0 "0 "0

"#3+%&% "21&63# "&300

"0 "0 "0

"0 "0 "0

"0 "0 "0

"0 "0 "0

"0 "0 "0

"0 "0 "0

"1##000 "1##000 "1##000

"0 "0 "0

"0 "0 "0

"0 "0 "0

$29!696 $:77!4 @$72

!9 $5227466 $24:!:77

$56599225 $79:!:77 $!7

6 599225 9:!:77


19/26

+conomic ?alue StatementMikesBikes-Advanced - Single-Player - /eal 'ool 'ycles - Period 2013

+arnin(s

8e) O9era)ing "11001601

(e5cluding in)eres) cos)s!

:nves)en) 7arnings "0

7A/8:8S "11001601

Cost of Capital

:n)eres) 'harge ("%&+66%!

7>ui)y 'harge "#0&1+36

'AP:4A; 'A/7 "33+&

+C-8-C ?A/B+ CR+AT+ $:6:!22


20/26


21/26

ar%et Summary @All Pro'uct etailsMikesBikes-Advanced - Single-Player - Period 2013

4his re9or) shows various inora)ion or all 9roduc)s on )he arke)$

Mos) values are re9or)ed as a ra)ing e)ween 0$00 and 1$00 where 1$00 is )he highes) 9ossile ra)ing$

7very segen) has dieren) 9reerences and 1$00 is rarely )he o9)ial value )o ai or$

Firm Sales Retail Price

A'&enturers

/'E/ocko99er /eal 'ool 'ycles 1&60& "2100

EM4E/ocko99er Moun)ain4o9 'ycles 3#1%% "100

Average (eig 63%+6 "1&%

/eisure

(8o sales!

8otes

1$ FPrev .eliveryF reers )o )he .elivery ra)ing or )his 9roduc) in )he 9revious 9eriod$

:) is shown ecause )he siula)ion used )his igure when calcula)ing 9roduc) deand or )he curren) 9eriod$

Gour cus)oersF u)ure .elivery e59ec)a)ions are ased on your 9as) .elivery 9erorance

no) your curren) .elivery 9erorance$

2$ F'urren) .eliveryF reers )o )he .elivery ra)ing or )his 9roduc) in )he curren) 9eriod$

4his value will e used in )he deand calcula)ions or )he ne5) rollover$


22/26

A)areness PR istri0ution uality

0$% 0$03 0$#& 0$+

0$3+ 0$03 0$& 0$&

0$#+ 0$03 0$++ 0$3


23/26

Pre& eli&ery Current eli& Pro'uct Specs

0$3& 0$# 0$61

0$& 0$&1 0$

0$+# - 0$+1


24/26

anufacturin( Responsi&eness ReportMikesBikes-Advanced - Single-Player - /eal 'ool 'ycles - Period 2013

Perio' 25! 252

CAPACTD

8uer o 79loyees 0 0Adinis)ra)ion S)a % +

Marke)ing Sales S)a 3 #

Produc)ion Adin S)a 2 2

=ac)ory orkorce %& %+

=ac)ory orkorce 'a9aci)y ( 2660 2+110

7ec)ive Plan) (S',! 26000 26000

4O4A; 'APA':4G (S',! 2%+1% 2%03#

Capacity )as allocate' to

4raining (*! 2* 2*

/ework (*! 1* 1*

Se)u9 (*! 1* 2*

Breakdowns (*! 21* 1*

/aw Ma)erials S)ockou) (*! 2* 2*

Produc)ion (*! +3* +6*

:dle 4ie (*! 0* 0*

5E 5E

P;A84 =O/ 87H4 P7/:O.

7ec)ive Plan) (S',! 26000 26000

Plan) sold (a) end o 9eriod! 0 0

8ewly 9urchased


25/26


26/26

+>uity o&ements StatementMikesBikes-Advanced - Single-Player - /eal 'ool 'ycles - Period 2013

8uer o Sha 2000000

ssue' CapitalO9ening Share 'a9i)al "2000000

Shares :ssued "0

Shares /e9urchased "0

Share 4ransac)ion 'os)s "0

Share 'a9i)al "2000000

Retaine' +arnin(s

Previous /e)ained 7arnings "#661160

8e) Sur9lus "11%&&06+

/evalua)ion o Owned 'o9a "0

;essC .ividends "0

PlusC 7ergency 7>ui)y :nDec) "0

;essC i)hdrawal o 7ergen "0

/e)ained 7arnings "6+2106%%

T-TA/ + 25766

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WeSchool PGDM Finance 98