Analyses on market development, customer behavior, and competitors’ strategies

Analyze the files(Periods 1, 2, and 3) and make a concise analysis of market development, customer behavior, and competitors’ strategies. Present your findings and compare with all companies using charts and other analytic tools

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Page 1
MANAGEMENT SIMULATION Company 4 Period: 1
TOPSIM – General Management BUSI FINAL SOSE24 Date: 13.5.2024
No. 1. EXECUTIVE SUMMARY
NET INCOME/LOSS (mEUR)
Current Period: -28.66 Previous Period: 3.77
BUSINESS RESULTS COMPARED TO THE PREVIOUS PERIOD
Current Period Previous Period Tendency Industry Average
Sales (Units) 18,231 43,000 44,036
Cost of Goods Manufactured (EUR/Unit)
COPY I 2,927 2,089 2,389
Cost of Sales (EUR/Unit)
COPY I 4,601 2,790 3,312
BUSINESS RESULTS COMPARED TO PLANNING VALUES
Actual Values Planned Values Difference in %
Revenue
COPY I Market 1 54.2 102.5 -47.1
Operating Cash-Flow -29.6 33.0 -189.8
Return on Equity -93.1 32.0 -391.1
FINANCE
Your operating result is -20.54 mEUR. The operating result of the industry average is -2.14 mEUR.
The total of your loans is 60.57 mEUR. This figure is split up into 0.00 mEUR short-term loans, 0.00 mEUR long-term loans and 60.57 mEUR overdraft loans.
At the moment, your Share Price is 0.00 EUR per share, this is a change of -113.81 EUR compared to the previous period.
Notes and Remarks
None
Copyright (c) 2015 by TATA Interactive Systems GmbH
Page 2
MANAGEMENT SIMULATION Company 4 Period: 1
TOPSIM – General Management BUSI FINAL SOSE24 Date: 13.5.2024
No. 2. MARKET RESULTS, INVENTORY VALUES
MARKET RESULTS
COPY I
Company 4 Industry
Market 1 Price (EUR/Unit) 4,099 3,060
Sales (Units) 13,231 166,144
Revenue (mEUR) 54.23 508.45
Market Share (%) 7.96 100.00
Customer Satisfaction
(Index) 75 103
Bulk Price (EUR/Unit) 2,500 2,500
Buyer Sales (Units) 5,000 10,000
Revenue (mEUR) 12.50 25.00
Total Sales (Units) 18,231 176,144
Revenue (mEUR) 66.73 533.45
INVENTORY
Input Materials/Parts COPY I
Quantity Inventory
(Units) (EUR/Unit) (mEUR)
Initial Inventory 15,000 527 7.91
+ Quantity from Supplier 25,000 650 16.25
– Quantity used in Production 24,038 604 14.52
= Final Inventory 15,962 604 9.64
INVENTORY
Finished Products COPY I
Quantity Inventory
(Units) (EUR/Unit) (mEUR)
Initial Inventory 5,000 2,078 10.39
+ Quantity produced 25,000 2,927 73.18
– Quantity distributed 18,231 2,786 50.79
= Final Inventory 11,769 2,786 32.79
Copyright (c) 2015 by TATA Interactive Systems GmbH
Page 3
MANAGEMENT SIMULATION Company 4 Period: 1
TOPSIM – General Management BUSI FINAL SOSE24 Date: 13.5.2024
No. 3. PRODUCTION LINES, ENVIRONM.
KEY DATA ON PRODUCTION LINES
Acquisition
Period
Acquisition
Value
Remaining
Running Time Depreciation Net Book
Value
Other Fixed
Costs
Production Lines (mEUR) (Periods) (mEUR/Period) (mEUR) (mEUR)
Type A Line No. 3 -6 20.00 2 2.00 4.00 0.50
Type A Line No. 4 -5 20.00 3 2.00 6.00 0.25
Total 40.00 4.00 10.00 0.75
PRODUCTION LINE CAPACITIES
Norm. Cap. Maintenance Rationalization Current
Cap.
Environm.
Index
Production Lines (Units) (mEUR) (Factor) (mEUR) (Factor) (Units)
Type A Line No. 3 11,500 3.0 0.99 1.0 1.05 11,954 95.0
Type A Line No. 4 13,500 3.0 0.99 1.0 1.05 14,033 98.0
Total/Ø 25,000 6.0 2.0 25,987 96.5
PRODUCTION STAFF: AVAILABILITY AND PRODUCTIVITY
Workforce (No. of Staff) 799 Process Optimization Index 1.04
– Percentage New Hires 0.0% * Adaptation 1.03
– Absenteeism (No. of Staff) 45 * Staff Competence Index 1.01
* Motivation Index 1.00
= Available Staff (No. of Staff) 754 = Productivity Index I 1.09
EXPERIENCE AND PRODUCTIVITY
COPY I Cum. Prod. prev. period 40,000 Productivity Index II 1.00
PRODUCTION LINE UTILIZATION RATE
Production Production Capacity Production Staff Utilization in %
(Units) (Factor) (Required) (Factor) (Required) (Req. Cap.) (Req. Pers.)
COPY I 25,000 1.0 25,000 54 460 96.2 61.0
Utilization (%) 96.2 61.0
ENVIRONMENTAL INDEX
Environmental Ratings of Production Lines (Index) 96.50
Cumulative Investment in Environmental Parts (mEUR) 4.50
Improvement of Environmental Ratios (Points) 2.40
Environmental Damage Indicator for the Company (Index) 98.90
Environmental Tax (mEUR) 0.27
Copyright (c) 2015 by TATA Interactive Systems GmbH
Page 4
MANAGEMENT SIMULATION Company 4 Period: 1
TOPSIM – General Management BUSI FINAL SOSE24 Date: 13.5.2024
No. 4. TOTAL STAFF, PRODUCT DEVELOPMENT
STAFF BREAKDOWN BY DEPARTMENT (COST CENTER)
Purchasing Administr. Production R&D Sales Total
Number of People
Initial Workforce 18 202 850 34 100 1,204
+ Hires 0 0 0 7 0 7
– Dismissals 1 31 0 0 21 53
– Attrition 1 8 51 1 9 70
= Final Workforce 16 163 799 40 70 1,088
in mEUR
Wages&Salaries (1) 0.50 4.73 24.77 1.84 2.94 34.77
Recruit./Dismiss./Training 0.01 0.31 1.50 0.09 0.21 2.12
Non-Salary Staff Costs 0.20 1.89 9.91 0.74 1.18 13.91
Pension Reserves 0.02 0.24 1.24 0.09 0.15 1.74
Total Staffing Costs 0.73 7.16 37.42 2.76 4.47 52.54
Non-Salary Staff Costs as % of Wages&Salaries 40.0
Training (Production) (mEUR): 1.5
Motivation of Staff (Index) (Index): 73
(1) Without Overtime Costs
PRODUCT DEVELOPMENT
TECHN. ECOLOGY VALUE ANALYSIS
(mEUR) (mEUR) (mEUR)
Period Cum. Index Period Cum. Index Period Cum. Index
COPY I – old 1.8 10.1 102.8 3.5 8.5 105.8 2.0 3.0 104.0
Copyright (c) 2015 by TATA Interactive Systems GmbH
Page 5
MANAGEMENT SIMULATION Company 4 Period: 1
TOPSIM – General Management BUSI FINAL SOSE24 Date: 13.5.2024
No. 5. COST TYPES-, COST CENTER ACCOUNTING
COST TYPE ACCOUNTING (mEUR)
Total Overhead Direct Costs
Material Costs
Materials/Parts 14.52 14.52
Factory Materials 1.15 1.15
Total Staffing Costs
Wages&Salaries (1) 34.77 20.51 14.26
Recruitment/Dismissals/Training 2.12 2.12
Non-Salary Staff Costs 13.91 8.20 5.70
Pension Reserves 1.74 1.03 0.71
Depreciation
Buildings 0.25 0.25
Production Lines 4.00 4.00
Environ. Techn. 0.45 0.45
Other Costs
Other Fixed Costs 0.75 0.75
Maint./Rationalization 9.00 9.00
Process Optimization 3.00 3.00
Environmental Tax 0.27 0.27
Rework/Scrap 1.91 0.00 1.91
Storage Costs 2.00 2.00
Advertising/Mkt Research/CI 10.60 3.60 7.00
Misc. R&D Costs 5.50 0.00 5.50
Transport Costs 0.33 0.00 0.33
Total Costs 106.27 55.18 51.08
(1) Overtime included
COST CENTER ACCOUNTING (mEUR)
Cost Centers
Total Purchasing Production R&D Sales Administration
Total Staffing Costs
Wages&Salaries 20.51 0.50 10.51 1.84 2.94 4.73
Recr./Dis./Training 2.12 0.01 1.50 0.09 0.21 0.31
Non-Salary Staff Costs 8.20 0.20 4.20 0.74 1.18 1.89
Pension Reserves 1.03 0.02 0.53 0.09 0.15 0.24
Depreciation
Buildings 0.25 0.01 0.17 0.01 0.01 0.04
Production Lines 4.00 4.00
Environ. Techn. 0.45 0.45
Other Costs
Misc. fixed Costs 0.75 0.00 0.75 0.00 0.00 0.00
Maint./Rationalization 9.00 8.00 1.00
Process Optimization 3.00 3.00
Environmental Tax 0.27 0.27
Storage Costs 2.00 0.80 1.20
Advert. / Market Research /
CI 3.60 3.60
Misc. R&D Costs 0.00 0.00
Total Costs 55.18 1.54 33.39 2.77 9.29 8.20
Copyright (c) 2015 by TATA Interactive Systems GmbH
Page 6
MANAGEMENT SIMULATION Company 4 Period: 1
TOPSIM – General Management BUSI FINAL SOSE24 Date: 13.5.2024
No. 6. COST ACCOUNTING (UNIT OF OUTP. COST.)
COST ACCOUNTING (mEUR)
COPY I
Materials/Parts 14.52
+ Factory Materials 1.15
= Direct Material Costs 15.67
+ Indirect Material Costs (Cost Center Purchasing) 1.54
= Material Costs 17.21
Direct Production Costs (1) 22.58
+ Production Overhead (Cost Center Production) 33.39
= Total Production Costs 55.97
= Cost of Goods Manufactured 73.18
+/- Increase/Decrease in Finished Goods Inventory -22.40
= Cost of Goods Sold 50.79
+ R&D Direct Costs (Ecology + Value Analysis) 5.50
+ Overhead (Cost Center R&D) 2.77
+ Sales Direct Costs (Advertising + Transport) 7.33
+ Overhead (Cost Center Sales) 9.29
+ Administration Overhead (Cost Center Administration) 8.20
= Total Cost of Sales 83.87
COST ACCOUNTING (EUR/UNIT)
COPY I
Materials/Parts 581
+ Factory Materials 46
= Direct Material Costs 627
+ Indirect Material Costs (Cost Center Purchasing) 62
= Material Costs 688
Direct Production Costs (1) 903
+ Production Overhead (Cost Center Production) 1,336
= Total Production Costs 2,239
= Cost of Goods Manufactured (2) 2,927
Cost of Goods Sold (3) 2,786
+ R&D Direct Costs (Ecology + Value Analysis) 302
+ Overhead (Cost Center R&D) 152
+ Sales Direct Costs (Advertising + Transport) 402
+ Overhead (Cost Center Sales) 509
+ Administration Overhead (Cost Center Administration) 450
= Total Cost of Sales (4) 4,601
(1) Wages&Salaries + Non-Salary Staff Costs + Pension Reserves + Rework/Scrap
(2) The Cost of Goods Manufactured are set in proportion to the quantity produced.
(3) Cost of Goods Manufactured + Increase/Decrease in Finished Goods Inventory, devided by number of
units sold
(4) The Cost of Sales are set in proportion to the quantity sold.
Copyright (c) 2015 by TATA Interactive Systems GmbH
Page 7
MANAGEMENT SIMULATION Company 4 Period: 1
TOPSIM – General Management BUSI FINAL SOSE24 Date: 13.5.2024
No. 7. CONTRIBUTION MARGINS
CONTRIBUTION MARGINS (mEUR)
COPY I
Market 1 Bulk
Buyer Bids Market 2 Total C I
Sales Revenue 54.23 12.50 66.73
– Direct Material Costs 8.19 3.10 11.29
– Direct Prod. Costs 12.00 4.53 16.53
– Transport Costs 0.33 0.00 0.33
= Contribution Margin I 33.71 4.87 38.59
– Fixed Material Costs 0.77 0.29 1.07
– Fixed Production Costs 15.90 6.01 21.90
= Contribution Margin II 17.05 -1.43 15.62
– Advertising Costs 7.00 0.00 7.00
= Contribution Margin III 10.05 -1.43 8.62
– Development Costs 3.99 1.51 5.50
= Contribution Margin IV 6.05 -2.94 3.12
– Research Costs 2.77
– Sales Costs 9.29
– Administration Costs 8.20
= Contribution Margin V -17.14
CONTRIBUTION MARGINS (EUR/UNIT)
COPY I
Market 1 Bulk
Buyer Bids Market 2 Ø
Price 4,099 2,500 3,660
– Direct Material Costs 619 619 619
– Direct Prod. Costs 907 907 907
– Transport Costs 25 0 18
= Contribution Margin I 2,548 974 2,116
– Fixed Material Costs 58 58 58
– Fixed Production Costs 1,201 1,201 1,201
= Contribution Margin II 1,288 -286 857
– Advertising Costs 529 0 384
= Contribution Margin III 759 -286 473
– Development Costs 302 302 302
= Contribution Margin IV 458 -587 171
– Research Costs 152
– Sales Costs 509
– Administration Costs 450
= Contribution Margin V -940
Copyright (c) 2015 by TATA Interactive Systems GmbH
Page 8
MANAGEMENT SIMULATION Company 4 Period: 1
TOPSIM – General Management BUSI FINAL SOSE24 Date: 13.5.2024
No. 8. P&L AND BALANCE SHEET
PROFIT AND LOSS STATEMENT
Total Cost Accounting (mEUR) Cost of Sales Accounting (mEUR)
Sales Revenue 66.73 Sales Revenue 66.73
± Increase/Decrease in 22.40 – Cost of Goods Sold 50.79
Finished Goods Inventory
– Material Expenses 15.67
– Personnel Costs – Sales Costs 16.62
– Wages&Salaries 34.77
– Recuitment/Dismissal Costs 2.12 – R&D-Costs 8.27
– Pension Reserves 1.74
– Misc. Personnel Costs 13.91 – Administration Costs 8.20
– Depreciation 8.10
± Other Expenses/Income 33.36 ± Other Expenses/Income 3.40
= Operating Income -20.54 = Operating Income -20.54
NET INCOME (mEUR)
+ Investment Income 0.00
– Interest Expenses 8.12
= Income from Ordinary Business Operations -28.66
Extraordinary Income 0.00
Extraordinary Expenses 0.00
Extraordinary Income/Loss 0.00
– Income Tax 0.00
= Net Income/Loss for Period -28.66
APPROPRIATION OF NET INCOME (mEUR)
Income/Loss carried forward from previous period 5.77
– Dividends paid current period 1.00
= Remaining Income/Loss carried forward 4.77
+ Net Income/Loss for Period -28.66
= Income/Loss carried forward * -23.89
* = Maximum of Payable Dividends in the next period in the case of an income carried forward
BALANCE SHEET (mEUR)
Assets Period Prev. Per. Liabilities Period Prev. Per.
Fixed Assets 21.40 27.35 Equity 1.11 30.77
Property, Plant and Equipment Share Capital 15.00 15.00
Land, Buildings, Equipment 7.50 7.75 Capital Reserves 2.50 2.50
Machinery 13.90 19.60 Retained Earnings 7.50 7.50
Income/Loss carried forward 4.77 2.00
Net Income/Loss for Period -28.66 3.77
Current Assets 55.87 44.28 Pension Reserves 15.60 13.86
Input Materials 9.64 7.91
Finished Goods 32.79 10.39 Accounts Payable to Banks 60.57 27.00
Accounts Receivable 13.35 25.80 Long-term Loans > 5 Periods 0.00 0.00
Securities 0.00 0.00 Short-term Loans < 1 Period 0.00 27.00 Cash 0.10 0.18 Overdraft Loans 60.57 0.00 Balance Sheet Total 77.27 71.63 Balance Sheet Total 77.27 71.63 RATING Period Prev. Per. Period Prev. Per. Rating 9 94 Interest Rate Adjustment 4.82 0.41 Copyright (c) 2015 by TATA Interactive Systems GmbH Page 9 MANAGEMENT SIMULATION Company 4 Period: 1 TOPSIM – General Management BUSI FINAL SOSE24 Date: 13.5.2024 No. 9. FINANCIAL REPORT AND CASH-FLOW Current Period Plan for next Period (mEUR) Initial Cash Balance 0.18 CASH IN Cash In from Sales, current period 53.39 + Cash In from Sales, previous period 25.80 + Sale of Securities 0.00 + Investment Income 0.00 + Extraordinary Income/Share Capital Increase 0.00 + Disinvestment Production Lines 0.85 + Short-term Loans and Long-term Loans 0.00 + Overdraft Loans 60.57 = Total Cash In 140.60 CASH OUT Input Material Expenses 17.40 + Subcontracting 0.00 + Personnel Costs (- Pension Reserves) 50.80 + Other Expenses 33.36 + Short-term Loans & Overdraft Loans repaid 27.00 + Interest paid on Loans 8.12 + Purchase of Production Lines 0.00 + Purchase of Securities 0.00 + Purchase of Environmental Parts 3.00 + Income Tax 0.00 + Dividends paid 1.00 + Extraordinary Expenses 0.00 = Total Cash Out 140.68 Final Cash Balance 0.10 CASH FLOW STATEMENT (mEUR) Net Income/Net Loss for the period -28.66 Depreciation on Fixed Assets 8.95 Increase in Pension Reserves 1.74 Traditional Cash-Flow (CF) -17.97 Changes in Current Assets Increase (-) / Decrease (+) Inventories of Input Materials -1.73 Increase (-) / Decrease (+) Inventories of Finished Goods -22.40 Increase (-) / Decrease (+) Accounts Receivable 12.45 A. Operating Cash-Flow -29.65 Investments in Fixed Assets -3.00 B. Cash-Flow from Investing Activities -3.00 Capital Increase 0.00 Payment Dividends -1.00 Increase (-) / Decrease (+) of Securities 0.00 Increase (+) / Decrease (-) of Liabilities to Banks 33.57 C. Cash-Flow from Financing Activities 32.57 D. Change in Cash Position (A + B + C) -0.08 Free Cash-Flow (A + B) -32.65 Copyright (c) 2015 by TATA Interactive Systems GmbH Page 10 MANAGEMENT SIMULATION Company 4 Period: 1 TOPSIM - General Management BUSI FINAL SOSE24 Date: 13.5.2024 No. 10. OVERALL COMPANY RESULTS KEY FIGURES Per. 0 Per. 1 Per. Per. Per. Per. Per. Per. Per. Ø Total Sales Revenue (mEUR) 129.0 66.7 97.9 Operating Income (mEUR) 9.0 -20.5 -5.8 Net Income (mEUR) 3.8 -28.7 -12.4 Equity (mEUR) 30.8 1.1 15.9 Return on Sales (%) 7.0 -30.8 -11.9 Return on Equity (%) 13.5 -93.1 -39.8 Dividends paid (mEUR) 1.0 1.0 1.0 Cumul. Dividends (mEUR) 1.0 2.0 Planning Quality (Index) -0.6 -2.8 -1.7 Share Price (EUR/Share) 113.8 0.0 56.9 Value of Company (mEUR) 56.9 0.0 28.5 Corporate Image (Index) 100.0 107.5 103.8 Shareholder Earnings (mEUR) 0.0 -54.9 Shareholder Earnings (% since P0) 0.0 -96.5 Copyright (c) 2015 by TATA Interactive Systems GmbH Page 11 MANAGEMENT SIMULATION Company 4 Period: 1 TOPSIM - General Management BUSI FINAL SOSE24 Date: 13.5.2024 No. 11. OUT-OF-LINE SITUATIONS PLANNING VALUES Per. 0 Per. 1 Per. Per. Per. Per. Per. Per. Per. Ø Revenue (mEUR) Planned Values 130.0 102.5 116.3 COPY I Actual Values 129.0 54.2 91.6 Market 1 Absolute Difference -1.0 -48.3 -24.6 Difference in % -0.8 -47.1 -23.9 Planning Quality 1.0 -0.8 0.1 RETURN ON EQUITY (%) Planned Values 18.0 32.0 25.0 Actual Values 13.5 -93.1 -39.8 Absolute Difference -4.5 -125.1 -64.8 Difference in % -25.2 -391.1 -208.1 Planning Quality -1.0 -1.0 -1.0 OPERATING CASH-FLOW (mEUR) Planned Values 14.0 33.0 23.5 Actual Values 15.2 -29.6 -7.2 Absolute Difference 1.2 -62.6 -30.7 Difference in % 8.4 -189.8 -90.7 Planning Quality -0.6 -1.0 -0.8 NET INCOME Net Income (mEUR) 3.8 -28.7 -12.4 Cumulative Net Income (mEUR) 3.8 -24.9 -10.6 Planning Quality for period -0.6 -2.8 -1.7 Cumulative Planning Quality -0.6 -3.4 -2.0 SUCCESS VALUE Earned Capital Value (mEUR) 3.5 -30.0 -13.3 Cumulative Earned Capital Value (mEUR) 3.5 -26.6 -11.6 Copyright (c) 2015 by TATA Interactive Systems GmbH Page 12 MANAGEMENT SIMULATION Company 4 Period: 1 TOPSIM - General Management BUSI FINAL SOSE24 Date: 13.5.2024 No. 12. MARKET RESEARCH REPORT Co. Price Advertising Sales Revenue Product Indices EUR mEUR % Units % mEUR % Techn. Ecology COPY I Market 1 1 2,900 6.75 24.3 47,842 28.8 138.7 27.3 102.4 104.3 2 3,150 7.00 25.2 43,328 26.1 136.5 26.8 103.5 106.5 3 2,899 7.00 25.2 61,743 37.2 179.0 35.2 103.0 104.3 4 4,099 7.00 25.2 13,231 8.0 54.2 10.7 102.8 105.8 Ø/T 3,060 27.75 100.0 166,144 100.0 508.5 100.0 102.9 105.2 Other Co. Prod. Staff COPY I Production Lines R&D Expenses Sales O/R/N Type A Type B Type C (mEUR) (No. of Staff) 1 988 O 3 1 0 5.1 105 2 921 O 4 0 0 9.3 100 3 1,149 O 3 1 1 5.5 115 4 799 O 2 0 0 7.3 70 Copyright (c) 2015 by TATA Interactive Systems GmbH Page 13 MANAGEMENT SIMULATION Company 4 Period: 1 TOPSIM - General Management BUSI FINAL SOSE24 Date: 13.5.2024 No. 13. BUSINESS REPORT ON THE INDUSTRY PROFIT AND LOSS STATEMENT (mEUR) Co. 1 Co. 2 Co. 3 Co. 4 Sales Revenue 151.24 136.48 178.99 66.73 - Cost of Goods Sold 110.85 99.31 135.78 50.79 - Sales Costs 16.58 17.60 16.96 16.62 - R&D-Costs 5.79 10.56 6.51 8.27 - Administration Costs 10.38 9.90 11.10 8.20 - Other Expenses/Income 1.00 0.00 2.40 3.40 = Operating Income 6.63 -0.89 6.25 -20.54 Financial Result -3.44 -1.48 -5.56 -8.12 = Income from Ordinary Business Operations 3.20 -2.37 0.69 -28.66 Extraordinary Income/Loss 0.00 0.00 0.00 0.00 - Income Tax 1.44 0.00 0.31 0.00 = Net Income/Loss for Period 1.76 -2.37 0.38 -28.66 BALANCE SHEET (mEUR) Co. 1 Co. 2 Co. 3 Co. 4 Assets Fixed Assets 43.60 21.55 71.00 21.40 Land, Buildings, Equipment 7.50 7.50 7.50 7.50 Machinery 36.10 14.05 63.50 13.90 Current Assets 46.97 41.30 50.50 55.87 Input Materials 10.78 2.62 4.01 9.64 Finished Goods 0.00 3.83 0.00 32.79 Accounts Receivable 30.25 27.30 35.80 13.35 Securities 1.00 0.00 0.00 0.00 Cash 4.94 7.55 10.69 0.10 Balance Sheet Total 90.57 62.85 121.50 77.27 Liabilities Equity 31.53 26.90 30.15 1.11 Share Capital 15.00 15.00 15.00 15.00 Capital Reserves 2.50 2.50 2.50 2.50 Retained Earnings 7.50 7.50 7.50 7.50 Income/Loss carried forward 4.77 4.27 4.77 4.77 Net Income/Loss for Period 1.76 -2.37 0.38 -28.66 Pension Reserves 16.04 15.95 16.35 15.60 Accounts Payable to Banks 43.00 20.00 75.00 60.57 Long-term Loans > 5 Periods 15.00 20.00 75.00 0.00
Short-term Loans < 1 Period 28.00 0.00 0.00 0.00 Overdraft Loans 0.00 0.00 0.00 60.57 Balance Sheet Total 90.57 62.85 121.50 77.27 COMPANIES' KEY FIGURES Co. 1 Co. 2 Co. 3 Co. 4 Return on Sales (%) 4.4 -0.6 3.5 -30.8 Return on Equity (%) 5.7 -7.7 1.2 -93.1 Dividends paid (mEUR) 1.0 1.5 1.0 1.0 Share Price (EUR/Share) 89.5 57.2 74.6 0.0 Value of Company (mEUR) 44.8 28.6 37.3 0.0 Corporate Image (Index) 102.5 104.6 98.7 107.5 Rating (Index) 86 93 80 9 Customer Satisfaction (Index) 115 104 116 75 Shareholder Earnings (mEUR) -10.1 -25.8 -17.6 -54.9 Shareholder Earnings (% since P0) -17.8 -45.4 -30.9 -96.5 Copyright (c) 2015 by TATA Interactive Systems GmbH Page 14 MANAGEMENT SIMULATION Company 4 Period: 1 TOPSIM - General Management BUSI FINAL SOSE24 Date: 13.5.2024 No. 14. VALUE-ORIENTED KEY FIGURES VALUE PROFIT AND LOSS STATEMENT Period Prev. Per. Changes % of Sales Revenue mEUR mEUR absolute percental Cur. Period prev. per. Sales Revenue 66.73 129.00 -62.27 -48.3 100.0 100.0 - Cost of Goods Sold 50.79 89.34 -38.55 -43.2 76.1 69.3 - Sales Costs 16.62 15.60 1.02 6.5 24.9 12.1 - R&D-Costs 8.27 5.69 2.57 45.2 12.4 4.4 - Administration Costs 8.20 9.35 -1.15 -12.3 12.3 7.2 - Other Expenses/Income 3.40 0.00 3.40 0.0 5.1 0.0 = Operating Income (EBIT) -20.54 9.01 -29.55 -327.8 -30.8 7.0 ± Net Investment 8.12 2.16 5.96 276.1 12.2 1.7 ± Extraordinary Income/Loss 0.00 0.00 0.00 0.0 0.0 0.0 - Income Tax 0.00 3.08 -3.08 -100.0 0.0 2.4 = Net Income (NI) -28.66 3.77 -32.43 -860.3 -42.9 2.9 + Depreciation 8.95 7.15 1.80 25.2 13.4 5.5 + Pension Reserves 1.74 1.86 -0.12 -6.5 2.6 1.4 = Traditional Cash-Flow (CF) -17.97 12.78 -30.75 -240.6 -26.9 9.9 Operating Income (EBIT) -20.54 9.01 -29.55 -327.8 -30.8 7.0 - Tax from Operating Income (EBIT) 0.00 4.06 -4.06 -100.0 0.0 3.1 = Net Operating Profit after Tax (NOPAT) -20.54 4.96 -25.50 -514.3 -30.8 3.8 VALUE ASSETS mEUR mEUR absolute percental Cur. Period prev. per. Land, Buildings, Equipment 7.50 7.75 -0.25 -3.2 9.7 10.8 Machinery 13.90 19.60 -5.70 -29.1 18.0 27.4 Fixed Assets 21.40 27.35 -5.95 -21.8 27.7 38.2 Input Materials 9.64 7.91 1.73 21.9 12.5 11.0 Finished Goods 32.79 10.39 22.40 215.6 42.4 14.5 Accounts Receivable 13.35 25.80 -12.45 -48.3 17.3 36.0 Securities and Cash 0.10 0.18 -0.08 -45.0 0.1 0.3 Current Assets 55.87 44.28 11.59 26.2 72.3 61.8 Total Assets 77.27 71.63 5.64 7.9 100.0 100.0 Equity 1.11 30.77 -29.66 -96.4 1.4 43.0 Average Interest Rate for CFROI j = 13.0% KEY FIGURES Per. 0 Per. 1 Per. Per. Per. Per. Per. Per. Per. i Total Cost of Capital (%) 8.0 8.2 1 Net Operating Profit after Tax (NOPAT) (mEUR) 5.0 -20.5 2 Traditional Cash-Flow (CF) (mEUR) 12.8 -18.0 3 Net Capital Employed (NCE) (mEUR) 71.6 77.3 4 ROCE (NOPAT/NCE) (%) 6.9 -26.6 5 EVA (NOPAT - i% * NCE) (mEUR) -0.8 -26.9 6 EVA (Period - Previous Period) (mEUR) 0.0 -26.1 7 CFROI (CF/NCE) (%) 17.8 -23.3 8 DTCF (CF - j% * NCE) (mEUR) 3.5 -28.0 9 DDTCF (DTCF: Period – Prev. Period) (mEUR) 0.0 -31.5 10 MVA (mEUR) 26.1 -1.1 11 EBIT (mEUR) 9.0 -20.5 12 EBITDA (mEUR) 16.2 -11.6 13 EBITDA-Margin (EBITDA/Revenue) (%) 12.5 -17.4 14 Free Cash-Flow (mEUR) 13.7 -32.6 ad 4: ROCE = Return on Net Capital Employed ad 5: EVA = Economic Value Added ad 7: CFROI = Cash-Flow Return on Investment ad 8: DTCF = Difference Total Cash-Flow ad 9: DDTCF = Delta Difference Total Cash-Flow ad 10: MVA = Market Value Added = Value of Company minus Equity Copyright (c) 2015 by TATA Interactive Systems GmbH Page 15 MANAGEMENT SIMULATION Company 4 Period: 1 TOPSIM - General Management BUSI FINAL SOSE24 Date: 13.5.2024 No. 14.A VALUE-ORIENTED KEY FIGURES CASH FLOW STATEMENT (mEUR) Co. 1 Co. 2 Co. 3 Co. 4 Net Income/Net Loss for the period 1.76 -2.37 0.38 -28.66 Depreciation on Fixed Assets 9.75 7.30 13.35 8.95 Increase in Pension Reserves 2.18 2.09 2.49 1.74 Changes in Current Assets Increase (-) / Decrease (+) Inventories of Input Materials -2.87 5.29 3.90 -1.73 Increase (-) / Decrease (+) Inventories of Finished Goods 10.39 6.56 10.39 -22.40 Increase (-) / Decrease (+) Accounts Receivable -4.45 -1.50 -10.00 12.45 A. Operating Cash-Flow 16.76 17.37 20.51 -29.65 Investments in Fixed Assets -26.00 -1.50 -57.00 -3.00 B. Cash-Flow from Investing Activities -26.00 -1.50 -57.00 -3.00 Capital Increase 0.00 0.00 0.00 0.00 Payment Dividends -1.00 -1.50 -1.00 -1.00 Increase (-) / Decrease (+) of Securities -1.00 0.00 0.00 0.00 Increase (+) / Decrease (-) of Liabilities to Banks 16.00 -7.00 48.00 33.57 C. Cash-Flow from Financing Activities 14.00 -8.50 47.00 32.57 D. Change in Cash Position (A + B + C) 4.76 7.37 10.51 -0.08 Free Cash-Flow (A + B) -9.24 15.87 -36.49 -32.65 Average Interest Rate for CFROI j = 13.0% VALUE ORIENTED KEY FIGURES Co. 1 Co. 2 Co. 3 Co. 4 i Total Cost of Capital (%) 7.8 8.0 7.4 8.2 1 Net Operating Profit after Tax (NOPAT) (mEUR) 3.6 -0.9 3.4 -20.5 2 Traditional Cash-Flow (CF) (mEUR) 13.7 7.0 16.2 -18.0 3 Net Capital Employed (NCE) (mEUR) 90.6 62.8 121.5 77.3 4 ROCE (NOPAT/NCE) (%) 4.0 -1.4 2.8 -26.6 5 EVA (NOPAT - i% * NCE) (mEUR) -3.4 -5.9 -5.6 -26.9 6 EVA (Period - Previous Period) (mEUR) -2.6 -5.1 -4.8 -26.1 7 CFROI (CF/NCE) (%) 15.1 11.2 13.4 -23.3 8 DTCF (CF - j% * NCE) (mEUR) 1.9 -1.2 0.4 -28.0 9 DDTCF (DTCF: Period - Previous Period) (mEUR) -1.6 -4.6 -3.0 -31.5 10 MVA (mEUR) 13.2 1.7 7.2 -1.1 11 EBIT (mEUR) 6.6 -0.9 6.2 -20.5 12 EBITDA (mEUR) 16.4 6.4 19.6 -11.6 13 EBITDA-Margin (EBITDA/Revenue) (%) 10.8 4.7 10.9 -17.4 14 Free Cash-Flow (mEUR) -9.2 15.9 -36.5 -32.6 ad 4: ROCE = Return on Net Capital Employed ad 5: EVA = Economic Value Added ad 7: CFROI = Cash-Flow Return on Investment ad 8: DTCF = Difference Total Cash-Flow ad 9: DDTCF = Delta Difference Total Cash-Flow ad 10: MVA = Market Value Added = Value of Company minus Equity Copyright (c) 2015 by TATA Interactive Systems GmbH Page 16 MANAGEMENT SIMULATION Company 4 Period: 1 TOPSIM - General Management BUSI FINAL SOSE24 Date: 13.5.2024 No. 17. DECISION DATA REPORT Company 4 Period 1 Period 2 Price COPY I Market 1 (EUR/Units) 4,099 Advertising COPY I Market 1 (mEUR) 7.00 Sales Market 1 (Number of People) 70 Market Res. Report (Y/N) Y Bulk Buyer (Units) 5,000 Bid Price (EUR/Units) Expenses for Corporate Identity (mEUR) 3.5 Product Development COPY I-old Techn. (Number of People) 40 Ecology (mEUR) 3.50 Value Analysis (mEUR) 2.00 COPY I-new Techn. (Number of People) 0 Ecology (mEUR) 0.00 Value Analysis (mEUR) 0.00 New Launch (Y/N) N Purchas. Materials/Parts COPY I (Units) 25,000 Production Production Volume COPY I (Units) 25,000 Production Lines Investment (No.) 0 Type A Disinvestment (Number) 1 2 Maintenance (mEUR) 3.0 Rationalization (mEUR) 1.0 Production Lines Investment (No.) 0 Type B Disinvestment (Number) Maintenance (mEUR) 0.0 Rationalization (mEUR) 0.0 Production Lines Investment (No.) 0 Type C Disinvestment (Number) Maintenance (mEUR) 0.0 Rationalization (mEUR) 0.0 Process Optimization (mEUR) 3.0 Training Production Staff (mEUR) 1.5 Investment in Environmental Parts (mEUR) 3.0 Production Staff (Recruit./Dismis.) 0 Non-Salary Staff Costs (%) 40 Finance Short-term Loans (mEUR) 0.0 Long-term Loans (mEUR) 0.0 Dividends (mEUR) 1.0 Purchase of Securities (mEUR) 0.0 Planning Figures Revenue COPY I Market 1 (mEUR) 102.5 Return on Equity (%) 32.0 Operating Cash-Flow (mEUR) 33.0 Copyright (c) 2015 by TATA Interactive Systems GmbH Page 1 MANAGEMENT SIMULATION Company 4 Period: 2 TOPSIM - General Management BUSI FINAL SOSE24 Date: 13.5.2024 No. 1. EXECUTIVE SUMMARY NET INCOME/LOSS (mEUR) Current Period: -20.54 Previous Period: -28.66 BUSINESS RESULTS COMPARED TO THE PREVIOUS PERIOD Current Period Previous Period Tendency Industry Average Sales (Units) 39,311 18,231 50,060 Cost of Goods Manufactured (EUR/Unit) COPY I 2,143 2,927 2,006 Cost of Sales (EUR/Unit) COPY I 3,318 4,601 2,894 BUSINESS RESULTS COMPARED TO PLANNING VALUES Actual Values Planned Values Difference in % Revenue COPY I Market 1 119.9 152.0 -21.1 Operating Cash-Flow -23.5 27.0 -186.9 Return on Equity -1,852.9 18.0 -10,393.7 FINANCE Your operating result is -10.52 mEUR. The operating result of the industry average is 6.74 mEUR. The total of your loans is 66.52 mEUR. This figure is split up into 0.00 mEUR short-term loans, 25.00 mEUR long-term loans and 41.52 mEUR overdraft loans. At the moment, your Share Price is 30.04 EUR per share, this is a change of 30.04 EUR compared to the previous period. Notes and Remarks None Copyright (c) 2015 by TATA Interactive Systems GmbH Page 2 MANAGEMENT SIMULATION Company 4 Period: 2 TOPSIM - General Management BUSI FINAL SOSE24 Date: 13.5.2024 No. 2. MARKET RESULTS, INVENTORY VALUES MARKET RESULTS COPY I Company 4 Industry Market 1 Price (EUR/Unit) 3,050 2,986 Sales (Units) 39,311 200,238 Revenue (mEUR) 119.90 597.91 Market Share (%) 19.63 100.00 Customer Satisfaction (Index) 101 101 Bulk Price (EUR/Unit) 0 2,450 Buyer Sales (Units) 0 0 Revenue (mEUR) 0.00 0.00 Total Sales (Units) 39,311 200,238 Revenue (mEUR) 119.90 597.91 Requests for Bids Bid awarded to Company Price 1 2,875 INVENTORY Input Materials/Parts COPY I Quantity Inventory (Units) (EUR/Unit) (mEUR) Initial Inventory 15,962 604 9.64 + Quantity from Supplier 51,000 464 23.66 - Quantity used in Production 37,868 497 18.83 = Final Inventory 29,094 497 14.47 INVENTORY Finished Products COPY I Quantity Inventory (Units) (EUR/Unit) (mEUR) Initial Inventory 11,769 2,786 32.79 + Quantity produced 40,090 2,143 85.92 - Quantity distributed 39,311 2,289 89.98 = Final Inventory 12,548 2,289 28.72 Copyright (c) 2015 by TATA Interactive Systems GmbH Page 3 MANAGEMENT SIMULATION Company 4 Period: 2 TOPSIM - General Management BUSI FINAL SOSE24 Date: 13.5.2024 No. 3. PRODUCTION LINES, ENVIRONM. KEY DATA ON PRODUCTION LINES Acquisition Period Acquisition Value Remaining Running Time Depreciation Net Book Value Other Fixed Costs Production Lines (mEUR) (Periods) (mEUR/Period) (mEUR) (mEUR) Type A Line No. 3 -6 20.00 1 2.00 2.00 0.50 Type A Line No. 4 -5 20.00 2 2.00 4.00 0.25 Type C Line No. 1 2 22.50 14 1.50 21.00 2.50 Total 62.50 5.50 27.00 3.25 PRODUCTION LINE CAPACITIES Norm. Cap. Maintenance Rationalization Current Cap. Environm. Index Production Lines (Units) (mEUR) (Factor) (mEUR) (Factor) (Units) Type A Line No. 3 11,500 2.0 0.98 2.0 1.08 12,168 95.0 Type A Line No. 4 13,500 2.0 0.98 2.0 1.08 14,284 98.0 Type C Line No. 1 22,000 1.0 0.95 0.5 1.02 21,393 110.0 Total/Ø 47,000 5.0 4.5 47,845 101.0 PRODUCTION STAFF: AVAILABILITY AND PRODUCTIVITY Workforce (No. of Staff) 724 Process Optimization Index 1.05 - Percentage New Hires 0.0% * Adaptation 1.03 - Absenteeism (No. of Staff) 46 * Staff Competence Index 1.02 * Motivation Index 0.96 = Available Staff (No. of Staff) 678 = Productivity Index I 1.07 EXPERIENCE AND PRODUCTIVITY COPY I Cum. Prod. prev. period 65,000 Productivity Index II 1.01 PRODUCTION LINE UTILIZATION RATE Production Production Capacity Production Staff Utilization in % (Units) (Factor) (Required) (Factor) (Required) (Req. Cap.) (Req. Pers.) COPY I 40,090 1.0 40,090 54 746 83.8 110.0 Utilization (%) 83.8 110.0 ENVIRONMENTAL INDEX Environmental Ratings of Production Lines (Index) 101.00 Cumulative Investment in Environmental Parts (mEUR) 9.50 Improvement of Environmental Ratios (Points) 3.40 Environmental Damage Indicator for the Company (Index) 104.40 Environmental Tax (mEUR) 0.00 Copyright (c) 2015 by TATA Interactive Systems GmbH Page 4 MANAGEMENT SIMULATION Company 4 Period: 2 TOPSIM - General Management BUSI FINAL SOSE24 Date: 13.5.2024 No. 4. TOTAL STAFF, PRODUCT DEVELOPMENT STAFF BREAKDOWN BY DEPARTMENT (COST CENTER) Purchasing Administr. Production R&D Sales Total Number of People Initial Workforce 16 163 799 40 70 1,088 + Hires 9 49 0 63 0 121 - Dismissals 0 0 0 0 13 13 - Attrition 1 14 75 3 7 100 = Final Workforce 24 198 724 100 50 1,096 in mEUR Wages&Salaries (1) 0.74 5.74 22.44 4.60 2.10 35.63 Recruit./Dismiss./Training 0.13 0.69 1.00 0.88 0.13 2.82 Non-Salary Staff Costs 0.28 2.18 8.53 1.75 0.80 13.54 Pension Reserves 0.04 0.29 1.12 0.23 0.11 1.78 Total Staffing Costs 1.19 8.90 33.09 7.46 3.13 53.77 Non-Salary Staff Costs as % of Wages&Salaries 38.0 Training (Production) (mEUR): 1.0 Motivation of Staff (Index) (Index): 89 (1) Without Overtime Costs PRODUCT DEVELOPMENT TECHN. ECOLOGY VALUE ANALYSIS (mEUR) (mEUR) (mEUR) Period Cum. Index Period Cum. Index Period Cum. Index COPY I - old 2.3 12.4 105.4 4.0 12.5 110.0 2.5 5.5 105.9 COPY I - new 2.3 8.3 90.6 0.0 1.5 45.0 1.0 1.0 96.7 Copyright (c) 2015 by TATA Interactive Systems GmbH Page 5 MANAGEMENT SIMULATION Company 4 Period: 2 TOPSIM - General Management BUSI FINAL SOSE24 Date: 13.5.2024 No. 5. COST TYPES-, COST CENTER ACCOUNTING COST TYPE ACCOUNTING (mEUR) Total Overhead Direct Costs Material Costs Materials/Parts 18.83 18.83 Factory Materials 1.84 1.84 Total Staffing Costs Wages&Salaries (1) 38.26 14.61 23.65 Recruitment/Dismissals/Training 2.82 2.82 Non-Salary Staff Costs 13.54 5.55 7.99 Pension Reserves 1.78 0.73 1.05 Depreciation Buildings 0.25 0.25 Production Lines 5.50 5.50 Environ. Techn. 0.95 0.95 Other Costs Other Fixed Costs 5.75 5.75 Maint./Rationalization 8.50 8.50 Process Optimization 3.00 3.00 Environmental Tax 0.00 0.00 Rework/Scrap 3.93 0.00 3.93 Storage Costs 2.80 2.80 Advertising/Mkt Research/CI 10.10 3.60 6.50 Misc. R&D Costs 7.50 0.00 7.50 Transport Costs 0.98 0.00 0.98 Total Costs 126.35 54.07 72.28 (1) Overtime included COST CENTER ACCOUNTING (mEUR) Cost Centers Total Purchasing Production R&D Sales Administration Total Staffing Costs Wages&Salaries 14.61 0.74 1.43 4.60 2.10 5.74 Recr./Dis./Training 2.82 0.13 1.00 0.88 0.13 0.69 Non-Salary Staff Costs 5.55 0.28 0.54 1.75 0.80 2.18 Pension Reserves 0.73 0.04 0.07 0.23 0.10 0.29 Depreciation Buildings 0.25 0.01 0.17 0.01 0.01 0.04 Production Lines 5.50 5.50 Environ. Techn. 0.95 0.95 Other Costs Misc. fixed Costs 5.75 0.00 5.75 0.00 0.00 0.00 Maint./Rationalization 8.50 7.50 1.00 Process Optimization 3.00 3.00 Environmental Tax 0.00 0.00 Storage Costs 2.80 1.50 1.30 Advert. / Market Research / CI 3.60 3.60 Misc. R&D Costs 0.00 0.00 Total Costs 54.07 2.70 25.91 7.47 8.05 9.93 Copyright (c) 2015 by TATA Interactive Systems GmbH Page 6 MANAGEMENT SIMULATION Company 4 Period: 2 TOPSIM - General Management BUSI FINAL SOSE24 Date: 13.5.2024 No. 6. COST ACCOUNTING (UNIT OF OUTP. COST.) COST ACCOUNTING (mEUR) COPY I Materials/Parts 18.83 + Factory Materials 1.84 = Direct Material Costs 20.68 + Indirect Material Costs (Cost Center Purchasing) 2.70 = Material Costs 23.38 Direct Production Costs (1) 36.62 + Production Overhead (Cost Center Production) 25.91 = Total Production Costs 62.54 = Cost of Goods Manufactured 85.92 +/- Increase/Decrease in Finished Goods Inventory 4.06 = Cost of Goods Sold 89.98 + R&D Direct Costs (Ecology + Value Analysis) 7.50 + Overhead (Cost Center R&D) 7.47 + Sales Direct Costs (Advertising + Transport) 7.48 + Overhead (Cost Center Sales) 8.05 + Administration Overhead (Cost Center Administration) 9.93 = Total Cost of Sales 130.42 COST ACCOUNTING (EUR/UNIT) COPY I Materials/Parts 470 + Factory Materials 46 = Direct Material Costs 516 + Indirect Material Costs (Cost Center Purchasing) 67 = Material Costs 583 Direct Production Costs (1) 914 + Production Overhead (Cost Center Production) 646 = Total Production Costs 1,560 = Cost of Goods Manufactured (2) 2,143 Cost of Goods Sold (3) 2,289 + R&D Direct Costs (Ecology + Value Analysis) 191 + Overhead (Cost Center R&D) 190 + Sales Direct Costs (Advertising + Transport) 190 + Overhead (Cost Center Sales) 205 + Administration Overhead (Cost Center Administration) 253 = Total Cost of Sales (4) 3,318 (1) Wages&Salaries + Non-Salary Staff Costs + Pension Reserves + Rework/Scrap (2) The Cost of Goods Manufactured are set in proportion to the quantity produced. (3) Cost of Goods Manufactured + Increase/Decrease in Finished Goods Inventory, devided by number of units sold (4) The Cost of Sales are set in proportion to the quantity sold. Copyright (c) 2015 by TATA Interactive Systems GmbH Page 7 MANAGEMENT SIMULATION Company 4 Period: 2 TOPSIM - General Management BUSI FINAL SOSE24 Date: 13.5.2024 No. 7. CONTRIBUTION MARGINS CONTRIBUTION MARGINS (mEUR) COPY I Market 1 Bulk Buyer Bids Market 2 Total C I Sales Revenue 119.90 119.90 - Direct Material Costs 21.20 21.20 - Direct Prod. Costs 35.85 35.85 - Transport Costs 0.98 0.98 = Contribution Margin I 61.87 61.87 - Fixed Material Costs 2.57 2.57 - Fixed Production Costs 30.36 30.36 = Contribution Margin II 28.93 28.93 - Advertising Costs 6.50 6.50 = Contribution Margin III 22.43 22.43 - Development Costs 7.50 7.50 = Contribution Margin IV 14.93 14.93 - Research Costs 7.47 - Sales Costs 8.05 - Administration Costs 9.93 = Contribution Margin V -10.52 CONTRIBUTION MARGINS (EUR/UNIT) COPY I Market 1 Bulk Buyer Bids Market 2 Ø Price 3,050 3,050 - Direct Material Costs 539 539 - Direct Prod. Costs 912 912 - Transport Costs 25 25 = Contribution Margin I 1,574 1,574 - Fixed Material Costs 65 65 - Fixed Production Costs 772 772 = Contribution Margin II 736 736 - Advertising Costs 165 165 = Contribution Margin III 571 571 - Development Costs 191 191 = Contribution Margin IV 380 380 - Research Costs 190 - Sales Costs 205 - Administration Costs 253 = Contribution Margin V -268 Copyright (c) 2015 by TATA Interactive Systems GmbH Page 8 MANAGEMENT SIMULATION Company 4 Period: 2 TOPSIM - General Management BUSI FINAL SOSE24 Date: 13.5.2024 No. 8. P&L AND BALANCE SHEET PROFIT AND LOSS STATEMENT Total Cost Accounting (mEUR) Cost of Sales Accounting (mEUR) Sales Revenue 119.90 Sales Revenue 119.90 ± Increase/Decrease in -4.06 - Cost of Goods Sold 89.98 Finished Goods Inventory - Material Expenses 20.68 - Personnel Costs - Sales Costs 15.53 - Wages&Salaries 38.27 - Recuitment/Dismissal Costs 2.82 - R&D-Costs 14.97 - Pension Reserves 1.78 - Misc. Personnel Costs 13.54 - Administration Costs 9.93 - Depreciation 6.70 ± Other Expenses/Income 42.57 ± Other Expenses/Income 0.00 = Operating Income -10.52 = Operating Income -10.52 NET INCOME (mEUR) + Investment Income 0.00 - Interest Expenses 10.02 = Income from Ordinary Business Operations -20.54 Extraordinary Income 0.00 Extraordinary Expenses 0.00 Extraordinary Income/Loss 0.00 - Income Tax 0.00 = Net Income/Loss for Period -20.54 APPROPRIATION OF NET INCOME (mEUR) Income/Loss carried forward from previous period -23.89 - Dividends paid current period 0.00 = Remaining Income/Loss carried forward -23.89 + Net Income/Loss for Period -20.54 = Income/Loss carried forward * -44.43 * = Maximum of Payable Dividends in the next period in the case of an income carried forward BALANCE SHEET (mEUR) Assets Period Prev. Per. Liabilities Period Prev. Per. Fixed Assets 42.20 21.40 Equity 25.57 1.11 Property, Plant and Equipment Share Capital 15.00 15.00 Land, Buildings, Equipment 7.25 7.50 Capital Reserves 47.50 2.50 Machinery 34.95 13.90 Retained Earnings 7.50 7.50 Income/Loss carried forward -23.89 4.77 Net Income/Loss for Period -20.54 -28.66 Current Assets 67.27 55.87 Pension Reserves 17.38 15.60 Input Materials 14.47 9.64 Finished Goods 28.72 32.79 Accounts Payable to Banks 66.52 60.57 Accounts Receivable 23.98 13.35 Long-term Loans > 5 Periods 25.00 0.00
Securities 0.00 0.00 Short-term Loans < 1 Period 0.00 0.00 Cash 0.10 0.10 Overdraft Loans 41.52 60.57 Balance Sheet Total 109.47 77.27 Balance Sheet Total 109.47 77.27 RATING Period Prev. Per. Period Prev. Per. Rating 47 9 Interest Rate Adjustment 4.05 4.82 Copyright (c) 2015 by TATA Interactive Systems GmbH Page 9 MANAGEMENT SIMULATION Company 4 Period: 2 TOPSIM – General Management BUSI FINAL SOSE24 Date: 13.5.2024 No. 9. FINANCIAL REPORT AND CASH-FLOW Current Period Plan for next Period (mEUR) Initial Cash Balance 0.10 CASH IN Cash In from Sales, current period 95.92 + Cash In from Sales, previous period 13.35 + Sale of Securities 0.00 + Investment Income 0.00 + Extraordinary Income/Share Capital Increase 45.00 + Disinvestment Production Lines 0.00 + Short-term Loans and Long-term Loans 25.00 + Overdraft Loans 41.52 = Total Cash In 220.79 CASH OUT Input Material Expenses 25.51 + Subcontracting 0.00 + Personnel Costs (- Pension Reserves) 54.63 + Other Expenses 42.57 + Short-term Loans & Overdraft Loans repaid 60.57 + Interest paid on Loans 10.02 + Purchase of Production Lines 22.50 + Purchase of Securities 0.00 + Purchase of Environmental Parts 5.00 + Income Tax 0.00 + Dividends paid 0.00 + Extraordinary Expenses 0.00 = Total Cash Out 220.79 Final Cash Balance 0.10 CASH FLOW STATEMENT (mEUR) Net Income/Net Loss for the period -20.54 Depreciation on Fixed Assets 6.70 Increase in Pension Reserves 1.78 Traditional Cash-Flow (CF) -12.05 Changes in Current Assets Increase (-) / Decrease (+) Inventories of Input Materials -4.83 Increase (-) / Decrease (+) Inventories of Finished Goods 4.06 Increase (-) / Decrease (+) Accounts Receivable -10.63 A. Operating Cash-Flow -23.45 Investments in Fixed Assets -27.50 B. Cash-Flow from Investing Activities -27.50 Capital Increase 45.00 Payment Dividends 0.00 Increase (-) / Decrease (+) of Securities 0.00 Increase (+) / Decrease (-) of Liabilities to Banks 5.95 C. Cash-Flow from Financing Activities 50.95 D. Change in Cash Position (A + B + C) 0.00 Free Cash-Flow (A + B) -50.95 Copyright (c) 2015 by TATA Interactive Systems GmbH Page 10 MANAGEMENT SIMULATION Company 4 Period: 2 TOPSIM - General Management BUSI FINAL SOSE24 Date: 13.5.2024 No. 10. OVERALL COMPANY RESULTS KEY FIGURES Per. 0 Per. 1 Per. 2 Per. Per. Per. Per. Per. Per. Ø Total Sales Revenue (mEUR) 129.0 66.7 119.9 105.2 Operating Income (mEUR) 9.0 -20.5 -10.5 -7.3 Net Income (mEUR) 3.8 -28.7 -20.5 -15.1 Equity (mEUR) 30.8 1.1 25.6 19.2 Return on Sales (%) 7.0 -30.8 -8.8 -10.9 Return on Equity (%) 13.5 -93.1 -1,852. 9 -644.2 Dividends paid (mEUR) 1.0 1.0 0.0 0.7 Cumul. Dividends (mEUR) 1.0 2.0 2.0 Planning Quality (Index) -0.6 -2.8 -2.1 -1.8 Share Price (EUR/Share) 113.8 0.0 30.0 47.9 Value of Company (mEUR) 56.9 0.0 15.0 24.0 Corporate Image (Index) 100.0 107.5 112.4 106.6 Shareholder Earnings (mEUR) 0.0 -54.9 -39.9 Shareholder Earnings (% since P0) 0.0 -96.5 -70.1 Copyright (c) 2015 by TATA Interactive Systems GmbH Page 11 MANAGEMENT SIMULATION Company 4 Period: 2 TOPSIM - General Management BUSI FINAL SOSE24 Date: 13.5.2024 No. 11. OUT-OF-LINE SITUATIONS PLANNING VALUES Per. 0 Per. 1 Per. 2 Per. Per. Per. Per. Per. Per. Ø Revenue (mEUR) Planned Values 130.0 102.5 152.0 128.2 COPY I Actual Values 129.0 54.2 119.9 101.0 Market 1 Absolute Difference -1.0 -48.3 -32.1 -27.1 Difference in % -0.8 -47.1 -21.1 -23.0 Planning Quality 1.0 -0.8 -0.1 0.0 RETURN ON EQUITY (%) Planned Values 18.0 32.0 18.0 22.7 Actual Values 13.5 -93.1 -1,852.9 -644.2 Absolute Difference -4.5 -125.1 -1,870.9 -666.8 Difference in % -25.2 -391.1 -10,393. 7 -3,603.3 Planning Quality -1.0 -1.0 -1.0 -1.0 OPERATING CASH-FLOW (mEUR) Planned Values 14.0 33.0 27.0 24.7 Actual Values 15.2 -29.6 -23.5 -12.6 Absolute Difference 1.2 -62.6 -50.5 -37.3 Difference in % 8.4 -189.8 -186.9 -122.8 Planning Quality -0.6 -1.0 -1.0 -0.9 NET INCOME Net Income (mEUR) 3.8 -28.7 -20.5 -15.1 Cumulative Net Income (mEUR) 3.8 -24.9 -45.4 -22.2 Planning Quality for period -0.6 -2.8 -2.1 -1.8 Cumulative Planning Quality -0.6 -3.4 -5.5 -3.2 SUCCESS VALUE Earned Capital Value (mEUR) 3.5 -30.0 -21.6 -16.1 Cumulative Earned Capital Value (mEUR) 3.5 -26.6 -48.2 -23.8 Copyright (c) 2015 by TATA Interactive Systems GmbH Page 12 MANAGEMENT SIMULATION Company 4 Period: 2 TOPSIM - General Management BUSI FINAL SOSE24 Date: 13.5.2024 No. 12. MARKET RESEARCH REPORT Co. Price Advertising Sales Revenue Product Indices EUR mEUR % Units % mEUR % Techn. Ecology COPY I Market 1 1 2,895 7.00 25.9 54,524 27.2 157.8 26.4 103.1 107.0 2 3,250 7.00 25.9 42,451 21.2 138.0 23.1 105.9 107.3 3 2,849 6.50 24.1 63,952 31.9 182.2 30.5 104.8 106.5 4 3,050 6.50 24.1 39,311 19.6 119.9 20.1 105.4 110.0 Ø/T 2,986 27.00 100.0 200,238 100.0 597.9 100.0 104.8 107.7 Other Co. Prod. Staff COPY I Production Lines R&D Expenses Sales O/R/N Type A Type B Type C (mEUR) (No. of Staff) 1 1,233 O 2 1 1 7.8 110 2 914 O 2 0 1 15.9 100 3 1,420 O 1 1 2 4.1 125 4 724 O 2 0 1 12.1 50 Copyright (c) 2015 by TATA Interactive Systems GmbH Page 13 MANAGEMENT SIMULATION Company 4 Period: 2 TOPSIM - General Management BUSI FINAL SOSE24 Date: 13.5.2024 No. 13. BUSINESS REPORT ON THE INDUSTRY PROFIT AND LOSS STATEMENT (mEUR) Co. 1 Co. 2 Co. 3 Co. 4 Sales Revenue 157.85 137.97 182.20 119.90 - Cost of Goods Sold 107.76 85.91 121.01 89.98 - Sales Costs 17.77 17.88 18.46 15.53 - R&D-Costs 9.29 20.75 4.78 14.97 - Administration Costs 10.45 10.00 10.89 9.93 - Other Expenses/Income 1.20 1.20 3.20 0.00 = Operating Income 11.38 2.23 23.86 -10.52 Financial Result -5.10 -4.86 -7.89 -10.02 = Income from Ordinary Business Operations 6.28 -2.63 15.97 -20.54 Extraordinary Income/Loss 0.00 0.00 0.00 0.00 - Income Tax 2.83 0.00 7.19 0.00 = Net Income/Loss for Period 3.45 -2.63 8.78 -20.54 BALANCE SHEET (mEUR) Co. 1 Co. 2 Co. 3 Co. 4 Assets Fixed Assets 57.00 37.85 82.25 42.20 Land, Buildings, Equipment 7.25 7.25 7.25 7.25 Machinery 49.75 30.60 75.00 34.95 Current Assets 60.54 73.20 74.95 67.27 Input Materials 7.80 1.99 2.55 14.47 Finished Goods 6.87 9.55 19.44 28.72 Accounts Receivable 31.57 27.59 36.44 23.98 Securities 1.00 0.00 0.00 0.00 Cash 13.30 34.06 16.52 0.10 Balance Sheet Total 117.54 111.05 157.20 109.47 Liabilities Equity 33.88 22.77 37.93 25.57 Share Capital 15.00 15.00 15.00 15.00 Capital Reserves 2.50 2.50 2.50 47.50 Retained Earnings 7.50 7.50 7.50 7.50 Income/Loss carried forward 5.43 0.40 4.15 -23.89 Net Income/Loss for Period 3.45 -2.63 8.78 -20.54 Pension Reserves 18.66 18.28 19.27 17.38 Accounts Payable to Banks 65.00 70.00 100.00 66.52 Long-term Loans > 5 Periods 35.00 70.00 100.00 25.00
Short-term Loans < 1 Period 30.00 0.00 0.00 0.00 Overdraft Loans 0.00 0.00 0.00 41.52 Balance Sheet Total 117.54 111.05 157.20 109.47 COMPANIES' KEY FIGURES Co. 1 Co. 2 Co. 3 Co. 4 Return on Sales (%) 7.2 1.6 13.1 -8.8 Return on Equity (%) 11.0 -9.8 29.1 -1,852.9 Dividends paid (mEUR) 1.1 1.5 1.0 0.0 Share Price (EUR/Share) 123.9 68.3 186.9 30.0 Value of Company (mEUR) 62.0 34.2 93.4 15.0 Corporate Image (Index) 104.6 109.2 101.6 112.4 Rating (Index) 82 68 94 47 Customer Satisfaction (Index) 97 93 116 101 Shareholder Earnings (mEUR) 8.2 -18.7 39.5 -39.9 Shareholder Earnings (% since P0) 14.4 -32.9 69.5 -70.1 Copyright (c) 2015 by TATA Interactive Systems GmbH Page 14 MANAGEMENT SIMULATION Company 4 Period: 2 TOPSIM - General Management BUSI FINAL SOSE24 Date: 13.5.2024 No. 14. VALUE-ORIENTED KEY FIGURES VALUE PROFIT AND LOSS STATEMENT Period Prev. Per. Changes % of Sales Revenue mEUR mEUR absolute percental Cur. Period prev. per. Sales Revenue 119.90 66.73 53.16 79.7 100.0 100.0 - Cost of Goods Sold 89.98 50.79 39.19 77.2 75.0 76.1 - Sales Costs 15.53 16.62 -1.09 -6.5 13.0 24.9 - R&D-Costs 14.97 8.27 6.70 81.1 12.5 12.4 - Administration Costs 9.93 8.20 1.73 21.1 8.3 12.3 - Other Expenses/Income 0.00 3.40 -3.40 -100.0 0.0 5.1 = Operating Income (EBIT) -10.52 -20.54 10.02 -48.8 -8.8 -30.8 ± Net Investment 10.02 8.12 1.90 23.3 8.4 12.2 ± Extraordinary Income/Loss 0.00 0.00 0.00 0.0 0.0 0.0 - Income Tax 0.00 0.00 0.00 0.0 0.0 0.0 = Net Income (NI) -20.54 -28.66 8.12 -28.3 -17.1 -42.9 + Depreciation 6.70 8.95 -2.25 -25.1 5.6 13.4 + Pension Reserves 1.78 1.74 0.04 2.5 1.5 2.6 = Traditional Cash-Flow (CF) -12.05 -17.97 5.92 -32.9 -10.1 -26.9 Operating Income (EBIT) -10.52 -20.54 10.02 -48.8 -8.8 -30.8 - Tax from Operating Income (EBIT) 0.00 0.00 0.00 0.0 0.0 0.0 = Net Operating Profit after Tax (NOPAT) -10.52 -20.54 10.02 -48.8 -8.8 -30.8 VALUE ASSETS mEUR mEUR absolute percental Cur. Period prev. per. Land, Buildings, Equipment 7.25 7.50 -0.25 -3.3 6.6 9.7 Machinery 34.95 13.90 21.05 151.4 31.9 18.0 Fixed Assets 42.20 21.40 20.80 97.2 38.5 27.7 Input Materials 14.47 9.64 4.83 50.1 13.2 12.5 Finished Goods 28.72 32.79 -4.06 -12.4 26.2 42.4 Accounts Receivable 23.98 13.35 10.63 79.7 21.9 17.3 Securities and Cash 0.10 0.10 0.00 0.0 0.1 0.1 Current Assets 67.27 55.87 11.40 20.4 61.5 72.3 Total Assets 109.47 77.27 32.20 41.7 100.0 100.0 Equity 25.57 1.11 24.46 2,207.2 23.4 1.4 Average Interest Rate for CFROI j = 13.0% KEY FIGURES Per. 0 Per. 1 Per. 2 Per. Per. Per. Per. Per. Per. i Total Cost of Capital (%) 8.0 8.2 8.5 1 Net Operating Profit after Tax (NOPAT) (mEUR) 5.0 -20.5 -10.5 2 Traditional Cash-Flow (CF) (mEUR) 12.8 -18.0 -12.1 3 Net Capital Employed (NCE) (mEUR) 71.6 77.3 109.5 4 ROCE (NOPAT/NCE) (%) 6.9 -26.6 -9.6 5 EVA (NOPAT - i% * NCE) (mEUR) -0.8 -26.9 -19.8 6 EVA (Period - Previous Period) (mEUR) 0.0 -26.1 7.1 7 CFROI (CF/NCE) (%) 17.8 -23.3 -11.0 8 DTCF (CF - j% * NCE) (mEUR) 3.5 -28.0 -26.3 9 DDTCF (DTCF: Period – Prev. Period) (mEUR) 0.0 -31.5 1.7 10 MVA (mEUR) 26.1 -1.1 -10.6 11 EBIT (mEUR) 9.0 -20.5 -10.5 12 EBITDA (mEUR) 16.2 -11.6 -3.8 13 EBITDA-Margin (EBITDA/Revenue) (%) 12.5 -17.4 -3.2 14 Free Cash-Flow (mEUR) 13.7 -32.6 -51.0 ad 4: ROCE = Return on Net Capital Employed ad 5: EVA = Economic Value Added ad 7: CFROI = Cash-Flow Return on Investment ad 8: DTCF = Difference Total Cash-Flow ad 9: DDTCF = Delta Difference Total Cash-Flow ad 10: MVA = Market Value Added = Value of Company minus Equity Copyright (c) 2015 by TATA Interactive Systems GmbH Page 15 MANAGEMENT SIMULATION Company 4 Period: 2 TOPSIM - General Management BUSI FINAL SOSE24 Date: 13.5.2024 No. 14.A VALUE-ORIENTED KEY FIGURES CASH FLOW STATEMENT (mEUR) Co. 1 Co. 2 Co. 3 Co. 4 Net Income/Net Loss for the period 3.45 -2.63 8.78 -20.54 Depreciation on Fixed Assets 10.10 7.70 12.75 6.70 Increase in Pension Reserves 2.62 2.34 2.92 1.78 Changes in Current Assets Increase (-) / Decrease (+) Inventories of Input Materials 2.97 0.63 1.47 -4.83 Increase (-) / Decrease (+) Inventories of Finished Goods -6.87 -5.72 -19.44 4.06 Increase (-) / Decrease (+) Accounts Receivable -1.32 -0.30 -0.64 -10.63 A. Operating Cash-Flow 10.96 2.01 5.83 -23.45 Investments in Fixed Assets -23.50 -24.00 -24.00 -27.50 B. Cash-Flow from Investing Activities -23.50 -24.00 -24.00 -27.50 Capital Increase 0.00 0.00 0.00 45.00 Payment Dividends -1.10 -1.50 -1.00 0.00 Increase (-) / Decrease (+) of Securities 0.00 0.00 0.00 0.00 Increase (+) / Decrease (-) of Liabilities to Banks 22.00 50.00 25.00 5.95 C. Cash-Flow from Financing Activities 20.90 48.50 24.00 50.95 D. Change in Cash Position (A + B + C) 8.36 26.51 5.83 0.00 Free Cash-Flow (A + B) -12.54 -21.99 -18.17 -50.95 Average Interest Rate for CFROI j = 13.0% VALUE ORIENTED KEY FIGURES Co. 1 Co. 2 Co. 3 Co. 4 i Total Cost of Capital (%) 7.6 7.7 7.0 8.5 1 Net Operating Profit after Tax (NOPAT) (mEUR) 6.3 1.2 13.1 -10.5 2 Traditional Cash-Flow (CF) (mEUR) 16.2 7.4 24.5 -12.1 3 Net Capital Employed (NCE) (mEUR) 117.5 111.1 157.2 109.5 4 ROCE (NOPAT/NCE) (%) 5.3 1.1 8.3 -9.6 5 EVA (NOPAT - i% * NCE) (mEUR) -2.6 -7.3 2.1 -19.8 6 EVA (Period - Previous Period) (mEUR) 0.7 -1.4 7.7 7.1 7 CFROI (CF/NCE) (%) 13.8 6.7 15.6 -11.0 8 DTCF (CF - j% * NCE) (mEUR) 0.9 -7.0 4.0 -26.3 9 DDTCF (DTCF: Period - Previous Period) (mEUR) -1.0 -5.9 3.6 1.7 10 MVA (mEUR) 28.1 11.4 55.5 -10.6 11 EBIT (mEUR) 11.4 2.2 23.9 -10.5 12 EBITDA (mEUR) 21.5 9.9 36.6 -3.8 13 EBITDA-Margin (EBITDA/Revenue) (%) 13.6 7.2 20.1 -3.2 14 Free Cash-Flow (mEUR) -12.5 -22.0 -18.2 -51.0 ad 4: ROCE = Return on Net Capital Employed ad 5: EVA = Economic Value Added ad 7: CFROI = Cash-Flow Return on Investment ad 8: DTCF = Difference Total Cash-Flow ad 9: DDTCF = Delta Difference Total Cash-Flow ad 10: MVA = Market Value Added = Value of Company minus Equity Copyright (c) 2015 by TATA Interactive Systems GmbH Page 16 MANAGEMENT SIMULATION Company 4 Period: 2 TOPSIM - General Management BUSI FINAL SOSE24 Date: 13.5.2024 No. 17. DECISION DATA REPORT Company 4 Period 2 Period 3 Price COPY I Market 1 (EUR/Units) 3,050 COPY I Market 2 (FCU/Units) Advertising COPY I Market 1 (mEUR) 6.50 COPY I Market 2 (mEUR) Sales Market 1 (Number of People) 50 Market 2 (Number of People) Market Res. Report (Y/N) Y Bulk Buyer (Units) Bid Price (EUR/Units) 3,050 Expenses for Corporate Identity (mEUR) 3.5 Product Development COPY I-old Techn. (Number of People) 50 Ecology (mEUR) 4.00 Value Analysis (mEUR) 2.50 COPY I-new Techn. (Number of People) 50 Ecology (mEUR) 0.00 Value Analysis (mEUR) 1.00 COPY II-new Techn. (Number of People) 0 Ecology (mEUR) 0.00 Value Analysis (mEUR) 0.00 Relaunch (Y/N) N New Launch (Y/N) N Purchas. Materials/Parts COPY I (Units) 51,000 Production Production Volume COPY I (Units) 50,000 Production Lines Investment (No.) 0 Type A Disinvestment (Number) Maintenance (mEUR) 2.0 Rationalization (mEUR) 1.0 Production Lines Investment (No.) 0 Type B Disinvestment (Number) Maintenance (mEUR) 0.0 Rationalization (mEUR) 0.0 Production Lines Investment (No.) 1 Type C Disinvestment (Number) Maintenance (mEUR) 1.0 Rationalization (mEUR) 0.5 Process Optimization (mEUR) 3.0 Training Production Staff (mEUR) 1.0 Investment in Environmental Parts (mEUR) 5.0 Production Staff (Recruit./Dismis.) 0 Non-Salary Staff Costs (%) 38 Finance Short-term Loans (mEUR) 0.0 Long-term Loans (mEUR) 25.0 Dividends (mEUR) 1.0 Purchase of Securities (mEUR) 0.0 Planning Figures Revenue COPY I Market 1 (mEUR) 152.0 Revenue COPY I Market 2 (mEUR) Return on Equity (%) 18.0 Operating Cash-Flow (mEUR) 27.0 Copyright (c) 2015 by TATA Interactive Systems GmbH Page 1 MANAGEMENT SIMULATION Company 4 Period: 3 TOPSIM - General Management BUSI FINAL SOSE24 Date: 13.5.2024 No. 1. EXECUTIVE SUMMARY NET INCOME/LOSS (mEUR) Current Period: -16.55 Previous Period: -20.54 BUSINESS RESULTS COMPARED TO THE PREVIOUS PERIOD Current Period Previous Period Tendency Industry Average Sales (Units) 54,222 39,311 57,321 Cost of Goods Manufactured (EUR/Unit) COPY I 2,200 2,143 1,919 Cost of Sales (EUR/Unit) COPY I 3,061 3,318 2,760 BUSINESS RESULTS COMPARED TO PLANNING VALUES Actual Values Planned Values Difference in % Revenue COPY I Market 1 160.0 167.7 -4.6 Operating Cash-Flow 2.7 23.9 -88.8 Return on Equity -64.7 14.3 -552.5 FINANCE Your operating result is -5.99 mEUR. The operating result of the industry average is 15.37 mEUR. The total of your loans is 100.00 mEUR. This figure is split up into 0.00 mEUR short-term loans, 100.00 mEUR long-term loans and 0.00 mEUR overdraft loans. At the moment, your Share Price is 0.00 EUR per share, this is a change of -30.04 EUR compared to the previous period. Notes and Remarks None Copyright (c) 2015 by TATA Interactive Systems GmbH Page 2 MANAGEMENT SIMULATION Company 4 Period: 3 TOPSIM - General Management BUSI FINAL SOSE24 Date: 13.5.2024 No. 2. MARKET RESULTS, INVENTORY VALUES MARKET RESULTS COPY I Company 4 Industry Market 1 Price (EUR/Unit) 2,950 2,998 Sales (Units) 54,222 218,399 Revenue (mEUR) 159.95 654.74 Market Share (%) 24.83 100.00 Customer Satisfaction (Index) 96 107 Bulk Price (EUR/Unit) 0 2,475 Buyer Sales (Units) 0 0 Revenue (mEUR) 0.00 0.00 Total Sales (Units) 54,222 218,399 Revenue (mEUR) 159.95 654.74 Requests for Bids Bid awarded to Company Price 3 2,495 INVENTORY Input Materials/Parts COPY I Quantity Inventory (Units) (EUR/Unit) (mEUR) Initial Inventory 29,094 497 14.47 + Quantity from Supplier 31,000 567 17.58 - Quantity used in Production 46,944 533 25.03 = Final Inventory 13,150 533 7.01 INVENTORY Finished Products COPY I Quantity Inventory (Units) (EUR/Unit) (mEUR) Initial Inventory 12,548 2,289 28.72 + Quantity produced 50,000 2,200 109.99 - Quantity distributed 54,222 2,218 120.24 = Final Inventory 8,326 2,218 18.46 Copyright (c) 2015 by TATA Interactive Systems GmbH Page 3 MANAGEMENT SIMULATION Company 4 Period: 3 TOPSIM - General Management BUSI FINAL SOSE24 Date: 13.5.2024 No. 3. PRODUCTION LINES, ENVIRONM. KEY DATA ON PRODUCTION LINES Acquisition Period Acquisition Value Remaining Running Time Depreciation Net Book Value Other Fixed Costs Production Lines (mEUR) (Periods) (mEUR/Period) (mEUR) (mEUR) Type A Line No. 3 -6 20.00 0 2.00 0.00 0.50 Type A Line No. 4 -5 20.00 1 2.00 2.00 0.25 Type C Line No. 1 2 22.50 13 1.50 19.50 2.50 Total 62.50 5.50 21.50 3.25 PRODUCTION LINE CAPACITIES Norm. Cap. Maintenance Rationalization Current Cap. Environm. Index Production Lines (Units) (mEUR) (Factor) (mEUR) (Factor) (Units) Type A Line No. 3 11,500 1.0 0.95 2.5 1.10 12,018 95.0 Type A Line No. 4 13,500 1.0 0.95 2.5 1.10 14,108 98.0 Type C Line No. 1 22,000 1.0 0.95 1.0 1.03 21,707 110.0 Total/Ø 47,000 3.0 6.0 47,833 101.0 PRODUCTION STAFF: AVAILABILITY AND PRODUCTIVITY Workforce (No. of Staff) 1,067 Process Optimization Index 1.07 - Percentage New Hires 60.0% * Adaptation 0.95 - Absenteeism (No. of Staff) 57 * Staff Competence Index 1.02 * Motivation Index 1.02 = Available Staff (No. of Staff) 1,010 = Productivity Index I 1.05 EXPERIENCE AND PRODUCTIVITY COPY I Cum. Prod. prev. period 105,090 Productivity Index II 1.02 PRODUCTION LINE UTILIZATION RATE Production Production Capacity Production Staff Utilization in % (Units) (Factor) (Required) (Factor) (Required) (Req. Cap.) (Req. Pers.) COPY I 50,000 1.0 50,000 48 1,031 104.5 102.1 Utilization (%) 104.5 102.1 ENVIRONMENTAL INDEX Environmental Ratings of Production Lines (Index) 101.00 Cumulative Investment in Environmental Parts (mEUR) 12.50 Improvement of Environmental Ratios (Points) 4.75 Environmental Damage Indicator for the Company (Index) 105.75 Environmental Tax (mEUR) 0.00 Copyright (c) 2015 by TATA Interactive Systems GmbH Page 4 MANAGEMENT SIMULATION Company 4 Period: 3 TOPSIM - General Management BUSI FINAL SOSE24 Date: 13.5.2024 No. 4. TOTAL STAFF, PRODUCT DEVELOPMENT STAFF BREAKDOWN BY DEPARTMENT (COST CENTER) Purchasing Administr. Production R&D Sales Total Number of People Initial Workforce 24 198 724 100 50 1,096 + Hires 6 36 400 7 84 533 - Dismissals 0 0 0 0 0 0 - Attrition 2 14 57 7 4 84 = Final Workforce 28 220 1,067 100 130 1,545 in mEUR Wages&Salaries (1) 0.87 6.38 33.08 4.60 5.46 50.38 Recruit./Dismiss./Training 0.08 0.50 7.60 0.10 1.18 9.46 Non-Salary Staff Costs 0.33 2.42 12.57 1.75 2.07 19.15 Pension Reserves 0.04 0.32 1.65 0.23 0.27 2.52 Total Staffing Costs 1.33 9.63 54.90 6.68 8.98 81.51 Non-Salary Staff Costs as % of Wages&Salaries 38.0 Training (Production) (mEUR): 2.0 Motivation of Staff (Index) (Index): 85 (1) Without Overtime Costs PRODUCT DEVELOPMENT TECHN. ECOLOGY VALUE ANALYSIS (mEUR) (mEUR) (mEUR) Period Cum. Index Period Cum. Index Period Cum. Index COPY I - old 2.3 14.7 107.7 3.5 16.0 112.7 1.0 6.5 106.5 COPY I - new 2.3 10.6 99.4 0.0 1.5 45.0 1.0 2.0 101.0 COPY II - new 0.0 8.0 80.0 0.0 3.0 45.0 0.0 0.0 90.0 Copyright (c) 2015 by TATA Interactive Systems GmbH Page 5 MANAGEMENT SIMULATION Company 4 Period: 3 TOPSIM - General Management BUSI FINAL SOSE24 Date: 13.5.2024 No. 5. COST TYPES-, COST CENTER ACCOUNTING COST TYPE ACCOUNTING (mEUR) Total Overhead Direct Costs Material Costs COPY I COPY II Materials/Parts 25.03 25.03 0.00 Factory Materials 2.30 2.30 0.00 Total Staffing Costs Wages&Salaries (1) 51.20 19.07 32.12 0.00 Recruit./Dismiss./Training 9.46 9.46 Non-Salary Staff Costs 19.15 7.25 11.90 0.00 Pension Reserves 2.52 0.95 1.57 0.00 Depreciation Buildings 0.25 0.25 Production Lines 5.50 5.50 Environ. Techn. 1.25 1.25 Other Costs Other Fixed Costs 5.75 5.75 Maint./Rationalization 5.50 5.50 Process Optimization 3.00 3.00 Environmental Tax 0.00 0.00 Rework/Scrap 4.72 0.00 4.72 0.00 Storage Costs 1.60 1.60 Advertising/Mkt Research/CI 11.60 2.60 9.00 0.00 Misc. R&D Costs 5.50 0.00 5.50 0.00 Transport Costs 1.36 0.00 1.36 0.00 Total Costs 155.69 62.19 93.50 0.00 (1) Overtime included COST CENTER ACCOUNTING (mEUR) Cost Centers Total Purchasing Production R&D Sales Administration Total Staffing Costs Wages&Salaries 19.07 0.87 1.77 4.60 5.46 6.38 Recruit./Dismiss./Training 9.46 0.08 7.60 0.10 1.18 0.50 Non-Salary Staff Costs 7.25 0.33 0.67 1.75 2.07 2.42 Pension Reserves 0.95 0.04 0.09 0.23 0.27 0.32 Depreciation Buildings 0.25 0.01 0.17 0.01 0.01 0.04 Production Lines 5.50 5.50 Environmental Techn. 1.25 1.25 Other Costs Other Fixed Costs 5.75 0.00 5.75 0.00 0.00 0.00 Maint./Rationalization 5.50 4.50 1.00 Process Optimization 3.00 3.00 Environmental Tax 0.00 0.00 Storage Costs 1.60 0.70 0.90 Advertising/Mkt Research/CI 2.60 2.60 Misc. R&D Costs 0.00 0.00 Total Costs 62.19 2.04 30.30 6.69 12.50 10.66 Copyright (c) 2015 by TATA Interactive Systems GmbH Page 6 MANAGEMENT SIMULATION Company 4 Period: 3 TOPSIM - General Management BUSI FINAL SOSE24 Date: 13.5.2024 No. 6. COST ACCOUNTING (UNIT OF OUTP. COST.) COST ACCOUNTING (mEUR) Total COPY I COPY II Materials/Parts 25.03 25.03 0.00 + Factory Materials 2.30 2.30 0.00 = Direct Material Costs 27.33 27.33 0.00 + Indirect Material Costs (Cost Center Purchasing) 2.04 2.04 0.00 = Total Material Costs 29.37 29.37 0.00 Direct Production Costs (1) 50.31 50.31 0.00 + Production Overhead (Cost Center Production) 30.30 30.30 0.00 = Total Production Costs 80.61 80.61 0.00 = Cost of Goods Manufactured 109.99 109.99 0.00 +/- Increase/Decrease in Finished Goods Inventory 10.26 10.26 0.00 = Cost of Goods Sold 120.24 120.24 0.00 + R&D Direct Costs (Ecology + Value Analysis) 5.50 5.50 0.00 + Overhead (Cost Center R&D) 6.69 6.69 0.00 + Sales Direct Costs (Advertising + Transport) 10.36 10.36 0.00 + Overhead (Cost Center Sales) 12.50 12.50 0.00 + Administration Overhead (Cost Center Administration) 10.66 10.66 0.00 = Total Cost of Sales 165.95 165.95 0.00 COST ACCOUNTING (EUR/UNIT) COPY I COPY II Materials/Parts 501 0 + Factory Materials 46 0 = Direct Material Costs 547 0 + Indirect Material Costs (Cost Center Purchasing) 41 0 = Total Material Costs 587 0 Direct Production Costs (1) 1,006 0 + Production Overhead (Cost Center Production) 606 0 = Total Production Costs 1,612 0 = Cost of Goods Manufactured (2) 2,200 0 Cost of Goods Sold (3) 2,218 0 + R&D Direct Costs (Ecology + Value Analysis) 101 0 + Overhead (Cost Center R&D) 123 0 + Sales Direct Costs (Advertising + Transport) 191 0 + Overhead (Cost Center Sales) 230 0 + Administration Overhead (Cost Center Administration) 197 0 = Total Cost of Sales (4) 3,061 0 (1) Wages&Salaries + Non-Salary Staff Costs + Pension Reserves + Rework/Scrap (2) The Cost of Goods Manufactured are set in proportion to the quantity produced. (3) Cost of Goods Manufactured + Increase/Decrease in Finished Goods Inventory, devided by number of units sold (4) The Cost of Sales are set in proportion to the quantity sold. Copyright (c) 2015 by TATA Interactive Systems GmbH Page 7 MANAGEMENT SIMULATION Company 4 Period: 3 TOPSIM - General Management BUSI FINAL SOSE24 Date: 13.5.2024 No. 7. CONTRIBUTION MARGINS CONTRIBUTION MARGINS (mEUR) COPY I COPY II Total Market 1 Bulk Buyer Bids Market 2 Σ Market 1 Market 2 Σ Sales Revenue 159.95 0.00 159.95 0.00 0.00 159.95 - Direct Material Costs 29.56 0.00 29.56 0.00 0.00 29.56 - Direct Prod. Costs 53.53 0.00 53.53 0.00 0.00 53.53 - Transport Costs 1.36 0.00 1.36 0.00 0.00 1.36 = Contribution Margin I 75.50 0.00 75.50 0.00 0.00 75.50 - Fixed Material Costs 2.48 0.00 2.48 0.00 0.00 2.48 - Fixed Production Costs 34.67 0.00 34.67 0.00 0.00 34.67 = Contribution Margin II 38.36 0.00 38.36 0.00 0.00 38.36 - Advertising Costs 9.00 0.00 9.00 0.00 0.00 9.00 = Contribution Margin III 29.36 0.00 29.36 0.00 0.00 29.36 - Development Costs 5.50 0.00 5.50 0.00 0.00 5.50 = Contribution Margin IV 23.86 0.00 23.86 0.00 0.00 23.86 - Research Costs 6.69 0.00 6.69 - Sales Costs 12.50 0.00 12.50 - Administration Costs 10.66 0.00 10.66 = Contribution Margin V -5.99 0.00 -5.99 CONTRIBUTION MARGINS (EUR/UNIT) COPY I COPY II Market 1 Bulk Buyer Bids Market 2 Ø Market 1 Market 2 Ø Price 2,950 0 2,950 0 0 - Direct Material Costs 545 0 545 0 0 - Direct Prod. Costs 987 0 987 0 0 - Transport Costs 25 0 25 0 0 = Contribution Margin I 1,392 0 1,392 0 0 - Fixed Material Costs 46 0 46 0 0 - Fixed Production Costs 639 0 639 0 0 = Contribution Margin II 707 0 707 0 0 - Advertising Costs 166 0 166 0 0 = Contribution Margin III 541 0 541 0 0 - Development Costs 101 0 101 0 0 = Contribution Margin IV 440 0 440 0 0 - Research Costs 123 0 - Sales Costs 230 0 - Administration Costs 197 0 = Contribution Margin V -111 0 Copyright (c) 2015 by TATA Interactive Systems GmbH Page 8 MANAGEMENT SIMULATION Company 4 Period: 3 TOPSIM - General Management BUSI FINAL SOSE24 Date: 13.5.2024 No. 8. P&L AND BALANCE SHEET PROFIT AND LOSS STATEMENT Total Cost Accounting (mEUR) Cost of Sales Accounting (mEUR) Sales Revenue 159.95 Sales Revenue 159.95 ± Increase/Decrease in -10.26 - Cost of Goods Sold 120.24 Finished Goods Inventory - Material Expenses 27.33 - Personnel Costs - Sales Costs 22.85 - Wages&Salaries 51.20 - Recuitment/Dismissal Costs 9.46 - R&D-Costs 12.19 - Pension Reserves 2.52 - Misc. Personnel Costs 19.15 - Administration Costs 10.66 - Depreciation 7.00 ± Other Expenses/Income 39.03 ± Other Expenses/Income 0.00 = Operating Income -5.99 = Operating Income -5.99 NET INCOME (mEUR) + Investment Income 0.00 - Interest Expenses 10.55 = Income from Ordinary Business Operations -16.55 Extraordinary Income 0.00 Extraordinary Expenses 0.00 Extraordinary Income/Loss 0.00 - Income Tax 0.00 = Net Income/Loss for Period -16.55 APPROPRIATION OF NET INCOME (mEUR) Income/Loss carried forward from previous period -44.43 - Dividends paid current period 0.00 = Remaining Income/Loss carried forward -44.43 + Net Income/Loss for Period -16.55 = Income/Loss carried forward * -60.97 * = Maximum of Payable Dividends in the next period in the case of an income carried forward BALANCE SHEET (mEUR) Assets Period Prev. Per. Liabilities Period Prev. Per. Fixed Assets 38.20 42.20 Equity 9.03 25.57 Property, Plant and Equipment Share Capital 15.00 15.00 Land, Buildings, Equipment 7.00 7.25 Capital Reserves 47.50 47.50 Machinery 31.20 34.95 Retained Earnings 7.50 7.50 Income/Loss carried forward -44.43 -23.89 Net Income/Loss for Period -16.55 -20.54 Current Assets 90.72 67.27 Pension Reserves 19.90 17.38 Input Materials 7.01 14.47 Finished Goods 18.46 28.72 Accounts Payable to Banks 100.00 66.52 Accounts Receivable 31.99 23.98 Long-term Loans > 5 Periods 100.00 25.00
Securities 0.00 0.00 Short-term Loans < 1 Period 0.00 0.00 Cash 33.26 0.10 Overdraft Loans 0.00 41.52 Balance Sheet Total 128.92 109.47 Balance Sheet Total 128.92 109.47 RATING Period Prev. Per. Period Prev. Per. Rating 49 47 Interest Rate Adjustment 4.03 4.05 Copyright (c) 2015 by TATA Interactive Systems GmbH Page 9 MANAGEMENT SIMULATION Company 4 Period: 3 TOPSIM – General Management BUSI FINAL SOSE24 Date: 13.5.2024 No. 9. FINANCIAL REPORT AND CASH-FLOW Current Period Plan for next Period (mEUR) Initial Cash Balance 0.10 CASH IN Cash In from Sales, current period 127.96 + Cash In from Sales, previous period 23.98 + Sale of Securities 0.00 + Investment Income 0.00 + Extraordinary Income/Share Capital Increase 0.00 + Disinvestment Production Lines 0.00 + Short-term Loans and Long-term Loans 75.00 + Overdraft Loans 0.00 = Total Cash In 226.94 CASH OUT Input Material Expenses 19.88 + Subcontracting 0.00 + Personnel Costs (- Pension Reserves) 79.81 + Other Expenses 39.03 + Short-term Loans & Overdraft Loans repaid 41.52 + Interest paid on Loans 10.55 + Purchase of Production Lines 0.00 + Purchase of Securities 0.00 + Purchase of Environmental Parts 3.00 + Income Tax 0.00 + Dividends paid 0.00 + Extraordinary Expenses 0.00 = Total Cash Out 193.79 Final Cash Balance 33.26 CASH FLOW STATEMENT (mEUR) Net Income/Net Loss for the period -16.55 Depreciation on Fixed Assets 7.00 Increase in Pension Reserves 2.52 Traditional Cash-Flow (CF) -7.03 Changes in Current Assets Increase (-) / Decrease (+) Inventories of Input Materials 7.46 Increase (-) / Decrease (+) Inventories of Finished Goods 10.26 Increase (-) / Decrease (+) Accounts Receivable -8.01 A. Operating Cash-Flow 2.68 Investments in Fixed Assets -3.00 B. Cash-Flow from Investing Activities -3.00 Capital Increase 0.00 Payment Dividends 0.00 Increase (-) / Decrease (+) of Securities 0.00 Increase (+) / Decrease (-) of Liabilities to Banks 33.48 C. Cash-Flow from Financing Activities 33.48 D. Change in Cash Position (A + B + C) 33.16 Free Cash-Flow (A + B) -0.32 Copyright (c) 2015 by TATA Interactive Systems GmbH Page 10 MANAGEMENT SIMULATION Company 4 Period: 3 TOPSIM - General Management BUSI FINAL SOSE24 Date: 13.5.2024 No. 10. OVERALL COMPANY RESULTS KEY FIGURES Per. 0 Per. 1 Per. 2 Per. 3 Per. Per. Per. Per. Per. Ø Total Sales Revenue (mEUR) 129.0 66.7 119.9 160.0 118.9 Operating Income (mEUR) 9.0 -20.5 -10.5 -6.0 -7.0 Net Income (mEUR) 3.8 -28.7 -20.5 -16.5 -15.5 Equity (mEUR) 30.8 1.1 25.6 9.0 16.6 Return on Sales (%) 7.0 -30.8 -8.8 -3.7 -9.1 Return on Equity (%) 13.5 -93.1 -1,852. 9 -64.7 -499.3 Dividends paid (mEUR) 1.0 1.0 0.0 0.0 0.5 Cumul. Dividends (mEUR) 1.0 2.0 2.0 2.0 Planning Quality (Index) -0.6 -2.8 -2.1 -1.2 -1.7 Share Price (EUR/Share) 113.8 0.0 30.0 0.0 36.0 Value of Company (mEUR) 56.9 0.0 15.0 0.0 18.0 Corporate Image (Index) 100.0 107.5 112.4 111.9 108.0 Shareholder Earnings (mEUR) 0.0 -54.9 -39.9 -54.9 Shareholder Earnings (% since P0) 0.0 -96.5 -70.1 -96.5 Copyright (c) 2015 by TATA Interactive Systems GmbH Page 11 MANAGEMENT SIMULATION Company 4 Period: 3 TOPSIM - General Management BUSI FINAL SOSE24 Date: 13.5.2024 No. 11. OUT-OF-LINE SITUATIONS PLANNING VALUES Per. 0 Per. 1 Per. 2 Per. 3 Per. Per. Per. Per. Per. Ø Revenue (mEUR) Planned Values 130.0 102.5 152.0 167.7 138.0 COPY I Actual Values 129.0 54.2 119.9 160.0 115.8 Market 1 Absolute Difference -1.0 -48.3 -32.1 -7.7 -22.3 Difference in % -0.8 -47.1 -21.1 -4.6 -18.4 Planning Quality 1.0 -0.8 -0.1 0.8 0.2 RETURN ON EQUITY (%) Planned Values 18.0 32.0 18.0 14.3 20.6 Actual Values 13.5 -93.1 -1,852.9 -64.7 -499.3 Absolute Difference -4.5 -125.1 -1,870.9 -79.0 -519.9 Difference in % -25.2 -391.1 -10,393. 7 -552.5 -2,840.6 Planning Quality -1.0 -1.0 -1.0 -1.0 -1.0 OPERATING CASH-FLOW (mEUR) Planned Values 14.0 33.0 27.0 23.9 24.5 Actual Values 15.2 -29.6 -23.5 2.7 -8.8 Absolute Difference 1.2 -62.6 -50.5 -21.2 -33.3 Difference in % 8.4 -189.8 -186.9 -88.8 -114.3 Planning Quality -0.6 -1.0 -1.0 -1.0 -0.9 NET INCOME Net Income (mEUR) 3.8 -28.7 -20.5 -16.5 -15.5 Cumulative Net Income (mEUR) 3.8 -24.9 -45.4 -62.0 -32.1 Planning Quality for period -0.6 -2.8 -2.1 -1.2 -1.7 Cumulative Planning Quality -0.6 -3.4 -5.5 -6.7 -4.0 SUCCESS VALUE Earned Capital Value (mEUR) 3.5 -30.0 -21.6 -17.1 -16.3 Cumulative Earned Capital Value (mEUR) 3.5 -26.6 -48.2 -65.3 -34.1 Copyright (c) 2015 by TATA Interactive Systems GmbH Page 12 MANAGEMENT SIMULATION Company 4 Period: 3 TOPSIM - General Management BUSI FINAL SOSE24 Date: 13.5.2024 No. 12. MARKET RESEARCH REPORT Co. Price Advertising Sales Revenue Product Indices EUR/FCU mEUR % Units % mEUR % Techn. Ecology COPY I Market 1 1 2,875 6.50 21.7 65,000 29.8 186.9 28.5 105.5 111.0 2 3,350 8.00 26.7 50,610 23.2 169.5 25.9 115.4 113.1 3 2,849 6.50 21.7 48,567 22.2 138.4 21.1 105.7 108.0 4 2,950 9.00 30.0 54,222 24.8 160.0 24.4 107.7 112.7 Ø/T 2,998 30.00 100.0 218,399 100.0 654.7 100.0 108.6 111.2 COPY I Market 2 1 2,100 0.65 39.4 0 0.0 0.0 0.0 105.5 111.0 2 2,398 0.50 30.3 7,015 89.0 23.6 82.5 115.4 113.1 3 4,100 0.50 30.3 871 11.0 5.0 17.5 105.7 108.0 4 0 0.00 0.0 0 0.0 0.0 0.0 Ø/T 2,586 1.65 100.0 7,886 100.0 28.6 100.0 108.9 110.7 Other Co. Prod. Staff COPY I Production Lines R&D Expenses Sales O/R/N Type A Type B Type C (mEUR) (No. of Staff) 1 1,351 N 2 1 1 16.3 132 2 1,112 N 3 0 1 22.7 105 3 1,494 O 1 1 2 4.1 140 4 1,067 R 2 0 1 10.1 130 Copyright (c) 2015 by TATA Interactive Systems GmbH Page 13 MANAGEMENT SIMULATION Company 4 Period: 3 TOPSIM - General Management BUSI FINAL SOSE24 Date: 13.5.2024 No. 13. BUSINESS REPORT ON THE INDUSTRY PROFIT AND LOSS STATEMENT (mEUR) Co. 1 Co. 2 Co. 3 Co. 4 Sales Revenue 195.50 193.09 143.37 159.95 - Cost of Goods Sold 119.76 107.96 91.41 120.24 - Sales Costs 19.40 18.98 22.51 22.85 - R&D-Costs 19.43 27.47 4.78 12.19 - Administration Costs 11.56 11.49 9.73 10.66 - Other Expenses/Income 0.00 0.00 0.00 0.00 = Operating Income 25.34 27.19 14.95 -5.99 Financial Result -5.55 -7.18 -8.85 -10.55 = Income from Ordinary Business Operations 19.79 20.01 6.09 -16.55 Extraordinary Income/Loss -6.87 -9.55 0.00 0.00 - Income Tax 5.82 3.70 2.74 0.00 = Net Income/Loss for Period 7.11 6.75 3.35 -16.55 BALANCE SHEET (mEUR) Co. 1 Co. 2 Co. 3 Co. 4 Assets Fixed Assets 49.30 51.00 75.30 38.20 Land, Buildings, Equipment 7.00 7.00 7.00 7.00 Machinery 42.30 44.00 68.30 31.20 Current Assets 80.27 79.61 102.31 90.72 Input Materials 2.89 0.00 2.88 7.01 Finished Goods 0.00 0.00 70.66 18.46 Accounts Receivable 39.10 38.62 28.67 31.99 Securities 1.50 0.00 0.00 0.00 Cash 36.78 40.99 0.10 33.26 Balance Sheet Total 129.57 130.61 177.61 128.92 Liabilities Equity 39.89 29.52 40.28 9.03 Share Capital 15.00 15.00 15.00 15.00 Capital Reserves 2.50 2.50 2.50 47.50 Retained Earnings 7.50 7.50 7.50 7.50 Income/Loss carried forward 7.78 -2.23 11.93 -44.43 Net Income/Loss for Period 7.11 6.75 3.35 -16.55 Pension Reserves 21.67 21.09 22.30 19.90 Accounts Payable to Banks 68.00 80.00 115.03 100.00 Long-term Loans > 5 Periods 35.00 80.00 100.00 100.00
Short-term Loans < 1 Period 33.00 0.00 0.00 0.00 Overdraft Loans 0.00 0.00 15.03 0.00 Balance Sheet Total 129.57 130.61 177.61 128.92 COMPANIES' KEY FIGURES Co. 1 Co. 2 Co. 3 Co. 4 Return on Sales (%) 13.0 14.1 10.4 -3.7 Return on Equity (%) 21.0 29.7 8.8 -64.7 Dividends paid (mEUR) 1.1 0.0 1.0 0.0 Share Price (EUR/Share) 213.7 160.8 176.2 0.0 Value of Company (mEUR) 106.9 80.4 88.1 0.0 Corporate Image (Index) 105.8 108.9 101.9 111.9 Rating (Index) 101 92 70 49 Customer Satisfaction (Index) 126 113 94 96 Shareholder Earnings (mEUR) 54.2 27.5 35.2 -54.9 Shareholder Earnings (% since P0) 95.2 48.4 61.8 -96.5 Copyright (c) 2015 by TATA Interactive Systems GmbH Page 14 MANAGEMENT SIMULATION Company 4 Period: 3 TOPSIM - General Management BUSI FINAL SOSE24 Date: 13.5.2024 No. 14. VALUE-ORIENTED KEY FIGURES VALUE PROFIT AND LOSS STATEMENT Period Prev. Per. Changes % of Sales Revenue mEUR mEUR absolute percental Cur. Period prev. per. Sales Revenue 159.95 119.90 40.06 33.4 100.0 100.0 - Cost of Goods Sold 120.24 89.98 30.26 33.6 75.2 75.0 - Sales Costs 22.85 15.53 7.32 47.2 14.3 13.0 - R&D-Costs 12.19 14.97 -2.78 -18.6 7.6 12.5 - Administration Costs 10.66 9.93 0.73 7.4 6.7 8.3 - Other Expenses/Income 0.00 0.00 0.00 0.0 0.0 0.0 = Operating Income (EBIT) -5.99 -10.52 4.52 -43.0 -3.7 -8.8 ± Net Investment 10.55 10.02 0.54 5.3 6.6 8.4 ± Extraordinary Income/Loss 0.00 0.00 0.00 0.0 0.0 0.0 - Income Tax 0.00 0.00 0.00 0.0 0.0 0.0 = Net Income (NI) -16.55 -20.54 3.99 -19.4 -10.3 -17.1 + Depreciation 7.00 6.70 0.30 4.5 4.4 5.6 + Pension Reserves 2.52 1.78 0.74 41.4 1.6 1.5 = Traditional Cash-Flow (CF) -7.03 -12.05 5.03 -41.7 -4.4 -10.1 Operating Income (EBIT) -5.99 -10.52 4.52 -43.0 -3.7 -8.8 - Tax from Operating Income (EBIT) 0.00 0.00 0.00 0.0 0.0 0.0 = Net Operating Profit after Tax (NOPAT) -5.99 -10.52 4.52 -43.0 -3.7 -8.8 VALUE ASSETS mEUR mEUR absolute percental Cur. Period prev. per. Land, Buildings, Equipment 7.00 7.25 -0.25 -3.4 5.4 6.6 Machinery 31.20 34.95 -3.75 -10.7 24.2 31.9 Fixed Assets 38.20 42.20 -4.00 -9.5 29.6 38.5 Input Materials 7.01 14.47 -7.46 -51.5 5.4 13.2 Finished Goods 18.46 28.72 -10.26 -35.7 14.3 26.2 Accounts Receivable 31.99 23.98 8.01 33.4 24.8 21.9 Securities and Cash 33.26 0.10 33.16 33,156.5 25.8 0.1 Current Assets 90.72 67.27 23.45 34.9 70.4 61.5 Total Assets 128.92 109.47 19.45 17.8 100.0 100.0 Equity 9.03 25.57 -16.55 -64.7 7.0 23.4 Average Interest Rate for CFROI j = 13.0% KEY FIGURES Per. 0 Per. 1 Per. 2 Per. 3 Per. Per. Per. Per. Per. i Total Cost of Capital (%) 8.0 8.2 8.5 7.9 1 Net Operating Profit after Tax (NOPAT) (mEUR) 5.0 -20.5 -10.5 -6.0 2 Traditional Cash-Flow (CF) (mEUR) 12.8 -18.0 -12.1 -7.0 3 Net Capital Employed (NCE) (mEUR) 71.6 77.3 109.5 128.9 4 ROCE (NOPAT/NCE) (%) 6.9 -26.6 -9.6 -4.6 5 EVA (NOPAT - i% * NCE) (mEUR) -0.8 -26.9 -19.8 -16.2 6 EVA (Period - Previous Period) (mEUR) 0.0 -26.1 7.1 3.6 7 CFROI (CF/NCE) (%) 17.8 -23.3 -11.0 -5.5 8 DTCF (CF - j% * NCE) (mEUR) 3.5 -28.0 -26.3 -23.8 9 DDTCF (DTCF: Period – Prev. Period) (mEUR) 0.0 -31.5 1.7 2.5 10 MVA (mEUR) 26.1 -1.1 -10.6 -9.0 11 EBIT (mEUR) 9.0 -20.5 -10.5 -6.0 12 EBITDA (mEUR) 16.2 -11.6 -3.8 1.0 13 EBITDA-Margin (EBITDA/Revenue) (%) 12.5 -17.4 -3.2 0.6 14 Free Cash-Flow (mEUR) 13.7 -32.6 -51.0 -0.3 ad 4: ROCE = Return on Net Capital Employed ad 5: EVA = Economic Value Added ad 7: CFROI = Cash-Flow Return on Investment ad 8: DTCF = Difference Total Cash-Flow ad 9: DDTCF = Delta Difference Total Cash-Flow ad 10: MVA = Market Value Added = Value of Company minus Equity Copyright (c) 2015 by TATA Interactive Systems GmbH Page 15 MANAGEMENT SIMULATION Company 4 Period: 3 TOPSIM - General Management BUSI FINAL SOSE24 Date: 13.5.2024 No. 14.A VALUE-ORIENTED KEY FIGURES CASH FLOW STATEMENT (mEUR) Co. 1 Co. 2 Co. 3 Co. 4 Net Income/Net Loss for the period 7.11 6.75 3.35 -16.55 Depreciation on Fixed Assets 8.70 8.35 8.95 7.00 Increase in Pension Reserves 3.01 2.81 3.03 2.52 Changes in Current Assets Increase (-) / Decrease (+) Inventories of Input Materials 4.91 1.99 -0.33 7.46 Increase (-) / Decrease (+) Inventories of Finished Goods 6.87 9.55 -51.22 10.26 Increase (-) / Decrease (+) Accounts Receivable -7.53 -11.03 7.77 -8.01 A. Operating Cash-Flow 23.07 18.43 -28.45 2.68 Investments in Fixed Assets -1.00 -21.50 -2.00 -3.00 B. Cash-Flow from Investing Activities -1.00 -21.50 -2.00 -3.00 Capital Increase 0.00 0.00 0.00 0.00 Payment Dividends -1.10 0.00 -1.00 0.00 Increase (-) / Decrease (+) of Securities -0.50 0.00 0.00 0.00 Increase (+) / Decrease (-) of Liabilities to Banks 3.00 10.00 15.03 33.48 C. Cash-Flow from Financing Activities 1.40 10.00 14.03 33.48 D. Change in Cash Position (A + B + C) 23.47 6.93 -16.42 33.16 Free Cash-Flow (A + B) 22.07 -3.07 -30.45 -0.32 Average Interest Rate for CFROI j = 13.0% VALUE ORIENTED KEY FIGURES Co. 1 Co. 2 Co. 3 Co. 4 i Total Cost of Capital (%) 7.2 7.0 7.7 7.9 1 Net Operating Profit after Tax (NOPAT) (mEUR) 13.9 15.0 8.2 -6.0 2 Traditional Cash-Flow (CF) (mEUR) 18.8 17.9 15.3 -7.0 3 Net Capital Employed (NCE) (mEUR) 129.6 130.6 177.6 128.9 4 ROCE (NOPAT/NCE) (%) 10.8 11.4 4.6 -4.6 5 EVA (NOPAT - i% * NCE) (mEUR) 4.6 5.8 -5.5 -16.2 6 EVA (Period - Previous Period) (mEUR) 7.3 13.2 -7.6 3.6 7 CFROI (CF/NCE) (%) 14.5 13.7 8.6 -5.5 8 DTCF (CF - j% * NCE) (mEUR) 2.0 0.9 -7.8 -23.8 9 DDTCF (DTCF: Period - Previous Period) (mEUR) 1.1 8.0 -11.8 2.5 10 MVA (mEUR) 67.0 50.9 47.8 -9.0 11 EBIT (mEUR) 25.3 27.2 14.9 -6.0 12 EBITDA (mEUR) 34.0 35.5 23.9 1.0 13 EBITDA-Margin (EBITDA/Revenue) (%) 17.4 18.4 16.7 0.6 14 Free Cash-Flow (mEUR) 22.1 -3.1 -30.4 -0.3 ad 4: ROCE = Return on Net Capital Employed ad 5: EVA = Economic Value Added ad 7: CFROI = Cash-Flow Return on Investment ad 8: DTCF = Difference Total Cash-Flow ad 9: DDTCF = Delta Difference Total Cash-Flow ad 10: MVA = Market Value Added = Value of Company minus Equity Copyright (c) 2015 by TATA Interactive Systems GmbH Page 16 MANAGEMENT SIMULATION Company 4 Period: 3 TOPSIM - General Management BUSI FINAL SOSE24 Date: 13.5.2024 No. 17. DECISION DATA REPORT Company 4 Period 3 Period 4 Price COPY I Market 1 (EUR/Units) 2,950 COPY I Market 2 (FCU/Units) COPY II Market 1 (EUR/Units) Advertising COPY I Market 1 (mEUR) 9.00 COPY I Market 2 (mEUR) COPY II Market 1 (mEUR) Sales Market 1 (Number of People) 130 Market 2 (Number of People) Market Res. Report (Y/N) Y Bulk Buyer (Units) Bid Price (EUR/Units) Expenses for Corporate Identity (mEUR) 2.5 Product Development COPY I-old Techn. (Number of People) 50 Ecology (mEUR) 3.50 Value Analysis (mEUR) 1.00 COPY I-new Techn. (Number of People) 50 Ecology (mEUR) 0.00 Value Analysis (mEUR) 1.00 COPY II-new Techn. (Number of People) 0 Ecology (mEUR) 0.00 Value Analysis (mEUR) 0.00 Relaunch (Y/N) Y New Launch (Y/N) N Purchas. Materials/Parts COPY I (Units) 31,000 COPY II (Units) Quantity purchased COPY II (Units) 0 Production Production Volume COPY I (Units) 50,000 COPY II (Units) Production Lines Investment (No.) 0 Type A Disinvestment (Number) Maintenance (mEUR) 1.0 Rationalization (mEUR) 0.5 Production Lines Investment (No.) 0 Type B Disinvestment (Number) Maintenance (mEUR) 0.0 Rationalization (mEUR) 0.0 Production Lines Investment (No.) 0 Type C Disinvestment (Number) Maintenance (mEUR) 1.0 Rationalization (mEUR) 0.5 Process Optimization (mEUR) 3.0 Training Production Staff (mEUR) 2.0 Investment in Environmental Parts (mEUR) 3.0 Production Staff (Recruit./Dismis.) 400 Non-Salary Staff Costs (%) 38 Finance Short-term Loans (mEUR) 0.0 Long-term Loans (mEUR) 75.0 Dividends (mEUR) 1.0 Purchase of Securities (mEUR) 0.0 Planning Figures Revenue COPY I Market 1 (mEUR) 167.7 Revenue COPY I Market 2 (mEUR) Revenue COPY II Market 1 (mEUR) Return on Equity (%) 14.3 Operating Cash-Flow (mEUR) 23.9 Copyright (c) 2015 by TATA Interactive Systems GmbH Page 1 MANAGEMENT SIMULATION Company 4 Period: 3 TOPSIM - General Management BUSI FINAL SOSE24 Date: 13.5.2024 No. 1. EXECUTIVE SUMMARY NET INCOME/LOSS (mEUR) Current Period: -16.55 Previous Period: -20.54 BUSINESS RESULTS COMPARED TO THE PREVIOUS PERIOD Current Period Previous Period Tendency Industry Average Sales (Units) 54,222 39,311 57,321 Cost of Goods Manufactured (EUR/Unit) COPY I 2,200 2,143 1,919 Cost of Sales (EUR/Unit) COPY I 3,061 3,318 2,760 BUSINESS RESULTS COMPARED TO PLANNING VALUES Actual Values Planned Values Difference in % Revenue COPY I Market 1 160.0 167.7 -4.6 Operating Cash-Flow 2.7 23.9 -88.8 Return on Equity -64.7 14.3 -552.5 FINANCE Your operating result is -5.99 mEUR. The operating result of the industry average is 15.37 mEUR. The total of your loans is 100.00 mEUR. This figure is split up into 0.00 mEUR short-term loans, 100.00 mEUR long-term loans and 0.00 mEUR overdraft loans. At the moment, your Share Price is 0.00 EUR per share, this is a change of -30.04 EUR compared to the previous period. Notes and Remarks None Copyright (c) 2015 by TATA Interactive Systems GmbH Page 2 MANAGEMENT SIMULATION Company 4 Period: 3 TOPSIM - General Management BUSI FINAL SOSE24 Date: 13.5.2024 No. 2. MARKET RESULTS, INVENTORY VALUES MARKET RESULTS COPY I Company 4 Industry Market 1 Price (EUR/Unit) 2,950 2,998 Sales (Units) 54,222 218,399 Revenue (mEUR) 159.95 654.74 Market Share (%) 24.83 100.00 Customer Satisfaction (Index) 96 107 Bulk Price (EUR/Unit) 0 2,475 Buyer Sales (Units) 0 0 Revenue (mEUR) 0.00 0.00 Total Sales (Units) 54,222 218,399 Revenue (mEUR) 159.95 654.74 Requests for Bids Bid awarded to Company Price 3 2,495 INVENTORY Input Materials/Parts COPY I Quantity Inventory (Units) (EUR/Unit) (mEUR) Initial Inventory 29,094 497 14.47 + Quantity from Supplier 31,000 567 17.58 - Quantity used in Production 46,944 533 25.03 = Final Inventory 13,150 533 7.01 INVENTORY Finished Products COPY I Quantity Inventory (Units) (EUR/Unit) (mEUR) Initial Inventory 12,548 2,289 28.72 + Quantity produced 50,000 2,200 109.99 - Quantity distributed 54,222 2,218 120.24 = Final Inventory 8,326 2,218 18.46 Copyright (c) 2015 by TATA Interactive Systems GmbH Page 3 MANAGEMENT SIMULATION Company 4 Period: 3 TOPSIM - General Management BUSI FINAL SOSE24 Date: 13.5.2024 No. 3. PRODUCTION LINES, ENVIRONM. KEY DATA ON PRODUCTION LINES Acquisition Period Acquisition Value Remaining Running Time Depreciation Net Book Value Other Fixed Costs Production Lines (mEUR) (Periods) (mEUR/Period) (mEUR) (mEUR) Type A Line No. 3 -6 20.00 0 2.00 0.00 0.50 Type A Line No. 4 -5 20.00 1 2.00 2.00 0.25 Type C Line No. 1 2 22.50 13 1.50 19.50 2.50 Total 62.50 5.50 21.50 3.25 PRODUCTION LINE CAPACITIES Norm. Cap. Maintenance Rationalization Current Cap. Environm. Index Production Lines (Units) (mEUR) (Factor) (mEUR) (Factor) (Units) Type A Line No. 3 11,500 1.0 0.95 2.5 1.10 12,018 95.0 Type A Line No. 4 13,500 1.0 0.95 2.5 1.10 14,108 98.0 Type C Line No. 1 22,000 1.0 0.95 1.0 1.03 21,707 110.0 Total/Ø 47,000 3.0 6.0 47,833 101.0 PRODUCTION STAFF: AVAILABILITY AND PRODUCTIVITY Workforce (No. of Staff) 1,067 Process Optimization Index 1.07 - Percentage New Hires 60.0% * Adaptation 0.95 - Absenteeism (No. of Staff) 57 * Staff Competence Index 1.02 * Motivation Index 1.02 = Available Staff (No. of Staff) 1,010 = Productivity Index I 1.05 EXPERIENCE AND PRODUCTIVITY COPY I Cum. Prod. prev. period 105,090 Productivity Index II 1.02 PRODUCTION LINE UTILIZATION RATE Production Production Capacity Production Staff Utilization in % (Units) (Factor) (Required) (Factor) (Required) (Req. Cap.) (Req. Pers.) COPY I 50,000 1.0 50,000 48 1,031 104.5 102.1 Utilization (%) 104.5 102.1 ENVIRONMENTAL INDEX Environmental Ratings of Production Lines (Index) 101.00 Cumulative Investment in Environmental Parts (mEUR) 12.50 Improvement of Environmental Ratios (Points) 4.75 Environmental Damage Indicator for the Company (Index) 105.75 Environmental Tax (mEUR) 0.00 Copyright (c) 2015 by TATA Interactive Systems GmbH Page 4 MANAGEMENT SIMULATION Company 4 Period: 3 TOPSIM - General Management BUSI FINAL SOSE24 Date: 13.5.2024 No. 4. TOTAL STAFF, PRODUCT DEVELOPMENT STAFF BREAKDOWN BY DEPARTMENT (COST CENTER) Purchasing Administr. Production R&D Sales Total Number of People Initial Workforce 24 198 724 100 50 1,096 + Hires 6 36 400 7 84 533 - Dismissals 0 0 0 0 0 0 - Attrition 2 14 57 7 4 84 = Final Workforce 28 220 1,067 100 130 1,545 in mEUR Wages&Salaries (1) 0.87 6.38 33.08 4.60 5.46 50.38 Recruit./Dismiss./Training 0.08 0.50 7.60 0.10 1.18 9.46 Non-Salary Staff Costs 0.33 2.42 12.57 1.75 2.07 19.15 Pension Reserves 0.04 0.32 1.65 0.23 0.27 2.52 Total Staffing Costs 1.33 9.63 54.90 6.68 8.98 81.51 Non-Salary Staff Costs as % of Wages&Salaries 38.0 Training (Production) (mEUR): 2.0 Motivation of Staff (Index) (Index): 85 (1) Without Overtime Costs PRODUCT DEVELOPMENT TECHN. ECOLOGY VALUE ANALYSIS (mEUR) (mEUR) (mEUR) Period Cum. Index Period Cum. Index Period Cum. Index COPY I - old 2.3 14.7 107.7 3.5 16.0 112.7 1.0 6.5 106.5 COPY I - new 2.3 10.6 99.4 0.0 1.5 45.0 1.0 2.0 101.0 COPY II - new 0.0 8.0 80.0 0.0 3.0 45.0 0.0 0.0 90.0 Copyright (c) 2015 by TATA Interactive Systems GmbH Page 5 MANAGEMENT SIMULATION Company 4 Period: 3 TOPSIM - General Management BUSI FINAL SOSE24 Date: 13.5.2024 No. 5. COST TYPES-, COST CENTER ACCOUNTING COST TYPE ACCOUNTING (mEUR) Total Overhead Direct Costs Material Costs COPY I COPY II Materials/Parts 25.03 25.03 0.00 Factory Materials 2.30 2.30 0.00 Total Staffing Costs Wages&Salaries (1) 51.20 19.07 32.12 0.00 Recruit./Dismiss./Training 9.46 9.46 Non-Salary Staff Costs 19.15 7.25 11.90 0.00 Pension Reserves 2.52 0.95 1.57 0.00 Depreciation Buildings 0.25 0.25 Production Lines 5.50 5.50 Environ. Techn. 1.25 1.25 Other Costs Other Fixed Costs 5.75 5.75 Maint./Rationalization 5.50 5.50 Process Optimization 3.00 3.00 Environmental Tax 0.00 0.00 Rework/Scrap 4.72 0.00 4.72 0.00 Storage Costs 1.60 1.60 Advertising/Mkt Research/CI 11.60 2.60 9.00 0.00 Misc. R&D Costs 5.50 0.00 5.50 0.00 Transport Costs 1.36 0.00 1.36 0.00 Total Costs 155.69 62.19 93.50 0.00 (1) Overtime included COST CENTER ACCOUNTING (mEUR) Cost Centers Total Purchasing Production R&D Sales Administration Total Staffing Costs Wages&Salaries 19.07 0.87 1.77 4.60 5.46 6.38 Recruit./Dismiss./Training 9.46 0.08 7.60 0.10 1.18 0.50 Non-Salary Staff Costs 7.25 0.33 0.67 1.75 2.07 2.42 Pension Reserves 0.95 0.04 0.09 0.23 0.27 0.32 Depreciation Buildings 0.25 0.01 0.17 0.01 0.01 0.04 Production Lines 5.50 5.50 Environmental Techn. 1.25 1.25 Other Costs Other Fixed Costs 5.75 0.00 5.75 0.00 0.00 0.00 Maint./Rationalization 5.50 4.50 1.00 Process Optimization 3.00 3.00 Environmental Tax 0.00 0.00 Storage Costs 1.60 0.70 0.90 Advertising/Mkt Research/CI 2.60 2.60 Misc. R&D Costs 0.00 0.00 Total Costs 62.19 2.04 30.30 6.69 12.50 10.66 Copyright (c) 2015 by TATA Interactive Systems GmbH Page 6 MANAGEMENT SIMULATION Company 4 Period: 3 TOPSIM - General Management BUSI FINAL SOSE24 Date: 13.5.2024 No. 6. COST ACCOUNTING (UNIT OF OUTP. COST.) COST ACCOUNTING (mEUR) Total COPY I COPY II Materials/Parts 25.03 25.03 0.00 + Factory Materials 2.30 2.30 0.00 = Direct Material Costs 27.33 27.33 0.00 + Indirect Material Costs (Cost Center Purchasing) 2.04 2.04 0.00 = Total Material Costs 29.37 29.37 0.00 Direct Production Costs (1) 50.31 50.31 0.00 + Production Overhead (Cost Center Production) 30.30 30.30 0.00 = Total Production Costs 80.61 80.61 0.00 = Cost of Goods Manufactured 109.99 109.99 0.00 +/- Increase/Decrease in Finished Goods Inventory 10.26 10.26 0.00 = Cost of Goods Sold 120.24 120.24 0.00 + R&D Direct Costs (Ecology + Value Analysis) 5.50 5.50 0.00 + Overhead (Cost Center R&D) 6.69 6.69 0.00 + Sales Direct Costs (Advertising + Transport) 10.36 10.36 0.00 + Overhead (Cost Center Sales) 12.50 12.50 0.00 + Administration Overhead (Cost Center Administration) 10.66 10.66 0.00 = Total Cost of Sales 165.95 165.95 0.00 COST ACCOUNTING (EUR/UNIT) COPY I COPY II Materials/Parts 501 0 + Factory Materials 46 0 = Direct Material Costs 547 0 + Indirect Material Costs (Cost Center Purchasing) 41 0 = Total Material Costs 587 0 Direct Production Costs (1) 1,006 0 + Production Overhead (Cost Center Production) 606 0 = Total Production Costs 1,612 0 = Cost of Goods Manufactured (2) 2,200 0 Cost of Goods Sold (3) 2,218 0 + R&D Direct Costs (Ecology + Value Analysis) 101 0 + Overhead (Cost Center R&D) 123 0 + Sales Direct Costs (Advertising + Transport) 191 0 + Overhead (Cost Center Sales) 230 0 + Administration Overhead (Cost Center Administration) 197 0 = Total Cost of Sales (4) 3,061 0 (1) Wages&Salaries + Non-Salary Staff Costs + Pension Reserves + Rework/Scrap (2) The Cost of Goods Manufactured are set in proportion to the quantity produced. (3) Cost of Goods Manufactured + Increase/Decrease in Finished Goods Inventory, devided by number of units sold (4) The Cost of Sales are set in proportion to the quantity sold. Copyright (c) 2015 by TATA Interactive Systems GmbH Page 7 MANAGEMENT SIMULATION Company 4 Period: 3 TOPSIM - General Management BUSI FINAL SOSE24 Date: 13.5.2024 No. 7. CONTRIBUTION MARGINS CONTRIBUTION MARGINS (mEUR) COPY I COPY II Total Market 1 Bulk Buyer Bids Market 2 Σ Market 1 Market 2 Σ Sales Revenue 159.95 0.00 159.95 0.00 0.00 159.95 - Direct Material Costs 29.56 0.00 29.56 0.00 0.00 29.56 - Direct Prod. Costs 53.53 0.00 53.53 0.00 0.00 53.53 - Transport Costs 1.36 0.00 1.36 0.00 0.00 1.36 = Contribution Margin I 75.50 0.00 75.50 0.00 0.00 75.50 - Fixed Material Costs 2.48 0.00 2.48 0.00 0.00 2.48 - Fixed Production Costs 34.67 0.00 34.67 0.00 0.00 34.67 = Contribution Margin II 38.36 0.00 38.36 0.00 0.00 38.36 - Advertising Costs 9.00 0.00 9.00 0.00 0.00 9.00 = Contribution Margin III 29.36 0.00 29.36 0.00 0.00 29.36 - Development Costs 5.50 0.00 5.50 0.00 0.00 5.50 = Contribution Margin IV 23.86 0.00 23.86 0.00 0.00 23.86 - Research Costs 6.69 0.00 6.69 - Sales Costs 12.50 0.00 12.50 - Administration Costs 10.66 0.00 10.66 = Contribution Margin V -5.99 0.00 -5.99 CONTRIBUTION MARGINS (EUR/UNIT) COPY I COPY II Market 1 Bulk Buyer Bids Market 2 Ø Market 1 Market 2 Ø Price 2,950 0 2,950 0 0 - Direct Material Costs 545 0 545 0 0 - Direct Prod. Costs 987 0 987 0 0 - Transport Costs 25 0 25 0 0 = Contribution Margin I 1,392 0 1,392 0 0 - Fixed Material Costs 46 0 46 0 0 - Fixed Production Costs 639 0 639 0 0 = Contribution Margin II 707 0 707 0 0 - Advertising Costs 166 0 166 0 0 = Contribution Margin III 541 0 541 0 0 - Development Costs 101 0 101 0 0 = Contribution Margin IV 440 0 440 0 0 - Research Costs 123 0 - Sales Costs 230 0 - Administration Costs 197 0 = Contribution Margin V -111 0 Copyright (c) 2015 by TATA Interactive Systems GmbH Page 8 MANAGEMENT SIMULATION Company 4 Period: 3 TOPSIM - General Management BUSI FINAL SOSE24 Date: 13.5.2024 No. 8. P&L AND BALANCE SHEET PROFIT AND LOSS STATEMENT Total Cost Accounting (mEUR) Cost of Sales Accounting (mEUR) Sales Revenue 159.95 Sales Revenue 159.95 ± Increase/Decrease in -10.26 - Cost of Goods Sold 120.24 Finished Goods Inventory - Material Expenses 27.33 - Personnel Costs - Sales Costs 22.85 - Wages&Salaries 51.20 - Recuitment/Dismissal Costs 9.46 - R&D-Costs 12.19 - Pension Reserves 2.52 - Misc. Personnel Costs 19.15 - Administration Costs 10.66 - Depreciation 7.00 ± Other Expenses/Income 39.03 ± Other Expenses/Income 0.00 = Operating Income -5.99 = Operating Income -5.99 NET INCOME (mEUR) + Investment Income 0.00 - Interest Expenses 10.55 = Income from Ordinary Business Operations -16.55 Extraordinary Income 0.00 Extraordinary Expenses 0.00 Extraordinary Income/Loss 0.00 - Income Tax 0.00 = Net Income/Loss for Period -16.55 APPROPRIATION OF NET INCOME (mEUR) Income/Loss carried forward from previous period -44.43 - Dividends paid current period 0.00 = Remaining Income/Loss carried forward -44.43 + Net Income/Loss for Period -16.55 = Income/Loss carried forward * -60.97 * = Maximum of Payable Dividends in the next period in the case of an income carried forward BALANCE SHEET (mEUR) Assets Period Prev. Per. Liabilities Period Prev. Per. Fixed Assets 38.20 42.20 Equity 9.03 25.57 Property, Plant and Equipment Share Capital 15.00 15.00 Land, Buildings, Equipment 7.00 7.25 Capital Reserves 47.50 47.50 Machinery 31.20 34.95 Retained Earnings 7.50 7.50 Income/Loss carried forward -44.43 -23.89 Net Income/Loss for Period -16.55 -20.54 Current Assets 90.72 67.27 Pension Reserves 19.90 17.38 Input Materials 7.01 14.47 Finished Goods 18.46 28.72 Accounts Payable to Banks 100.00 66.52 Accounts Receivable 31.99 23.98 Long-term Loans > 5 Periods 100.00 25.00
Securities 0.00 0.00 Short-term Loans < 1 Period 0.00 0.00 Cash 33.26 0.10 Overdraft Loans 0.00 41.52 Balance Sheet Total 128.92 109.47 Balance Sheet Total 128.92 109.47 RATING Period Prev. Per. Period Prev. Per. Rating 49 47 Interest Rate Adjustment 4.03 4.05 Copyright (c) 2015 by TATA Interactive Systems GmbH Page 9 MANAGEMENT SIMULATION Company 4 Period: 3 TOPSIM – General Management BUSI FINAL SOSE24 Date: 13.5.2024 No. 9. FINANCIAL REPORT AND CASH-FLOW Current Period Plan for next Period (mEUR) Initial Cash Balance 0.10 CASH IN Cash In from Sales, current period 127.96 + Cash In from Sales, previous period 23.98 + Sale of Securities 0.00 + Investment Income 0.00 + Extraordinary Income/Share Capital Increase 0.00 + Disinvestment Production Lines 0.00 + Short-term Loans and Long-term Loans 75.00 + Overdraft Loans 0.00 = Total Cash In 226.94 CASH OUT Input Material Expenses 19.88 + Subcontracting 0.00 + Personnel Costs (- Pension Reserves) 79.81 + Other Expenses 39.03 + Short-term Loans & Overdraft Loans repaid 41.52 + Interest paid on Loans 10.55 + Purchase of Production Lines 0.00 + Purchase of Securities 0.00 + Purchase of Environmental Parts 3.00 + Income Tax 0.00 + Dividends paid 0.00 + Extraordinary Expenses 0.00 = Total Cash Out 193.79 Final Cash Balance 33.26 CASH FLOW STATEMENT (mEUR) Net Income/Net Loss for the period -16.55 Depreciation on Fixed Assets 7.00 Increase in Pension Reserves 2.52 Traditional Cash-Flow (CF) -7.03 Changes in Current Assets Increase (-) / Decrease (+) Inventories of Input Materials 7.46 Increase (-) / Decrease (+) Inventories of Finished Goods 10.26 Increase (-) / Decrease (+) Accounts Receivable -8.01 A. Operating Cash-Flow 2.68 Investments in Fixed Assets -3.00 B. Cash-Flow from Investing Activities -3.00 Capital Increase 0.00 Payment Dividends 0.00 Increase (-) / Decrease (+) of Securities 0.00 Increase (+) / Decrease (-) of Liabilities to Banks 33.48 C. Cash-Flow from Financing Activities 33.48 D. Change in Cash Position (A + B + C) 33.16 Free Cash-Flow (A + B) -0.32 Copyright (c) 2015 by TATA Interactive Systems GmbH Page 10 MANAGEMENT SIMULATION Company 4 Period: 3 TOPSIM - General Management BUSI FINAL SOSE24 Date: 13.5.2024 No. 10. OVERALL COMPANY RESULTS KEY FIGURES Per. 0 Per. 1 Per. 2 Per. 3 Per. Per. Per. Per. Per. Ø Total Sales Revenue (mEUR) 129.0 66.7 119.9 160.0 118.9 Operating Income (mEUR) 9.0 -20.5 -10.5 -6.0 -7.0 Net Income (mEUR) 3.8 -28.7 -20.5 -16.5 -15.5 Equity (mEUR) 30.8 1.1 25.6 9.0 16.6 Return on Sales (%) 7.0 -30.8 -8.8 -3.7 -9.1 Return on Equity (%) 13.5 -93.1 -1,852. 9 -64.7 -499.3 Dividends paid (mEUR) 1.0 1.0 0.0 0.0 0.5 Cumul. Dividends (mEUR) 1.0 2.0 2.0 2.0 Planning Quality (Index) -0.6 -2.8 -2.1 -1.2 -1.7 Share Price (EUR/Share) 113.8 0.0 30.0 0.0 36.0 Value of Company (mEUR) 56.9 0.0 15.0 0.0 18.0 Corporate Image (Index) 100.0 107.5 112.4 111.9 108.0 Shareholder Earnings (mEUR) 0.0 -54.9 -39.9 -54.9 Shareholder Earnings (% since P0) 0.0 -96.5 -70.1 -96.5 Copyright (c) 2015 by TATA Interactive Systems GmbH Page 11 MANAGEMENT SIMULATION Company 4 Period: 3 TOPSIM - General Management BUSI FINAL SOSE24 Date: 13.5.2024 No. 11. OUT-OF-LINE SITUATIONS PLANNING VALUES Per. 0 Per. 1 Per. 2 Per. 3 Per. Per. Per. Per. Per. Ø Revenue (mEUR) Planned Values 130.0 102.5 152.0 167.7 138.0 COPY I Actual Values 129.0 54.2 119.9 160.0 115.8 Market 1 Absolute Difference -1.0 -48.3 -32.1 -7.7 -22.3 Difference in % -0.8 -47.1 -21.1 -4.6 -18.4 Planning Quality 1.0 -0.8 -0.1 0.8 0.2 RETURN ON EQUITY (%) Planned Values 18.0 32.0 18.0 14.3 20.6 Actual Values 13.5 -93.1 -1,852.9 -64.7 -499.3 Absolute Difference -4.5 -125.1 -1,870.9 -79.0 -519.9 Difference in % -25.2 -391.1 -10,393. 7 -552.5 -2,840.6 Planning Quality -1.0 -1.0 -1.0 -1.0 -1.0 OPERATING CASH-FLOW (mEUR) Planned Values 14.0 33.0 27.0 23.9 24.5 Actual Values 15.2 -29.6 -23.5 2.7 -8.8 Absolute Difference 1.2 -62.6 -50.5 -21.2 -33.3 Difference in % 8.4 -189.8 -186.9 -88.8 -114.3 Planning Quality -0.6 -1.0 -1.0 -1.0 -0.9 NET INCOME Net Income (mEUR) 3.8 -28.7 -20.5 -16.5 -15.5 Cumulative Net Income (mEUR) 3.8 -24.9 -45.4 -62.0 -32.1 Planning Quality for period -0.6 -2.8 -2.1 -1.2 -1.7 Cumulative Planning Quality -0.6 -3.4 -5.5 -6.7 -4.0 SUCCESS VALUE Earned Capital Value (mEUR) 3.5 -30.0 -21.6 -17.1 -16.3 Cumulative Earned Capital Value (mEUR) 3.5 -26.6 -48.2 -65.3 -34.1 Copyright (c) 2015 by TATA Interactive Systems GmbH Page 12 MANAGEMENT SIMULATION Company 4 Period: 3 TOPSIM - General Management BUSI FINAL SOSE24 Date: 13.5.2024 No. 12. MARKET RESEARCH REPORT Co. Price Advertising Sales Revenue Product Indices EUR/FCU mEUR % Units % mEUR % Techn. Ecology COPY I Market 1 1 2,875 6.50 21.7 65,000 29.8 186.9 28.5 105.5 111.0 2 3,350 8.00 26.7 50,610 23.2 169.5 25.9 115.4 113.1 3 2,849 6.50 21.7 48,567 22.2 138.4 21.1 105.7 108.0 4 2,950 9.00 30.0 54,222 24.8 160.0 24.4 107.7 112.7 Ø/T 2,998 30.00 100.0 218,399 100.0 654.7 100.0 108.6 111.2 COPY I Market 2 1 2,100 0.65 39.4 0 0.0 0.0 0.0 105.5 111.0 2 2,398 0.50 30.3 7,015 89.0 23.6 82.5 115.4 113.1 3 4,100 0.50 30.3 871 11.0 5.0 17.5 105.7 108.0 4 0 0.00 0.0 0 0.0 0.0 0.0 Ø/T 2,586 1.65 100.0 7,886 100.0 28.6 100.0 108.9 110.7 Other Co. Prod. Staff COPY I Production Lines R&D Expenses Sales O/R/N Type A Type B Type C (mEUR) (No. of Staff) 1 1,351 N 2 1 1 16.3 132 2 1,112 N 3 0 1 22.7 105 3 1,494 O 1 1 2 4.1 140 4 1,067 R 2 0 1 10.1 130 Copyright (c) 2015 by TATA Interactive Systems GmbH Page 13 MANAGEMENT SIMULATION Company 4 Period: 3 TOPSIM - General Ma...

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