Solutions for Bubble and Bee

Bubble and Bee Organic - Historical Financial Information Information Balance Sheet

Income Statement 2013

"ssets %urrent "ssets Cash Reei!a"les #n!entories )otal %urrent "ssets Fi'ed "ssets **$+ ess e-reiation )otal Fi'ed "ssets )otal "ssets *iabilities + Shareholder,s &uit. %urrent *iabilities %onts *aa"le %red ia"ilities an oan )otal %urrent *iabilities *ong )erm *iabilities )otal *iabilities

2014

2015

201

201!

25,567 32,375 131,250 189, 189,19 192 2

43,008 35,525 143,937 222 222,470 ,470

23 233,341 40 40,852 163,406 437,5 37,59 99

34 342,469 46 46,980 187,919 577, 577,36 368 8

64 640,954 54 54,027 216,106 911, 911,08 087 7

395,785 120,221 275,564

470,185 207,442 262,743

470,185 302,663 167,522

570,185 407,884 162,301

570,185 51 5 13,105 57,080

464,756

485,213

605,121

739,669

968,167

44,625  201,796 246,421  246, 246,42 421 1

53,286  159,579 212,865  212 212,865 ,865

81,703   81,703  81,7 81,703 03

93,959   93,959  93,9 93,959 59

108,053   10 108,053  108, 108,05 053 3

150,000 68,335 218,335

150,000 114,348 264,348

175, 175,00 000 0 365,417 540,417

175, 175,00 000 0 487,709 662,709

175, 175,00 000 0 702,113 877,113

464,756 

477,213 8,000

62 622,121 17,000 17,000

75 756,669 17,000 17,000

98 985,167 17,000 17,000

Shareholder,s &uit.

Me&"ers +:it Retained +arnings )otal Shareholder,s &uit. )otal *iabilities and Shareholder,s &uit.

Base %ase "ssum(tions 1 #e$enue roth of about 15 (er .ear .ear 6nit 7emand "$erage Selling rice 2 %OS  as a  of #e$enues 3 Selling &'(ense as a  of of Sales 4 eneral and "dministrati$e &'(ense +" as a  of #e$enue #ent O(tion Bu. O(tion )otal Fi'ed +" &'(ense 5 7e(reciation &'(ense &'isting &ui(ment Building - 30 .ears /e &ui(ment )otal  Interest #ate on 20 .ear loan ! )a' #ate /" due to **% 9 #ecei$ables as a  of #e$enues : In$entor. as a  of #e$enues 10 "ccounts a.able as a  #e$enues 11 "ccrued *iabilities  of Sales 12 &uit. onl. financing 13 "dditions to +& 14 7i 7i$idends - Oner 7ras if cash balance =508000 15 "dditions to 7ebt - Ban> *oan 1 #eductions to 7ebt - Ban> *oan 1! "dditions to 7ebt - *ong )erm 7ebt 19 #eductions to 7ebt - *ong )erm 7ebt

2014 1,776,168 357,597 1,418,571

2015 2,042,581 408,516.15 1,634,065

201 2,348,986 493,287 1,855,699

201! 2,701,330 567,279 2,134,051

439,512 572, 572,77 776 6 82,514 95,221 1,190,023 228,548 7,535 221,013  221,013

510,645 102, 102,12 129 9 675,000 95,221 1,382,995 251,069  251,069  251,069

610,736 117,4 17,449 49 725,000 105,221 1,558,407 297,292  297,292  297,292

729,359 135, 135,06 066 6 775,000 105,221 1,744,647 389,404  389,404  389,404

et #no&e *ls e-reiation Change in oring Ca-ital e erea rease in inrea rease se in Ree Reei! i!aa"le "les erease inrease in #n!entor #nrease derease in %ts. *aa"le

221,013 95,221

251,069 95,221

297,292 105,221

389,404 105,221

3,1 3,150 50 12,687 8,661

5,3 5,327 27 19,469 28,417

6,1 6,128 28 24,512 12,256

7,0 7,047 47 28,188 14,094

#nr #nrea ease se de dere reas ase e in %r %re ed d ia" ia"il ilit itie iess %ash ro$ided used b. O(erations %ash ro$ided used b. In$estments

 309,058

 349,912

 384,129

 473,484

%dditions to **$+ ;ther #n!est&ents %ash ro$ided used b. In$estments %ash ro$ided used b. Financing "cti$ities "cti$ities %dditions redtions to e"t et isses of Sto i!idends  ;=ner ra=s %ash ro$ided used b. Financing "cti$ities /et increase decrease in cash

74,400  74,40 74,400 0



100,000





100,00 100,000 0

#e$enues

2014

;

15< 1289: 14<00 ;

:58221 :58221

2015

201

143833: 14<25 ; 20 25

201!

118::: 14<50 ; 21 2

1938141 14
5 !58000 008000 182!58000

5 !258000 508000 183!58000

5 !!58000 !008000 184!58000

:58221 38! 1318999

:58221 38! 108000 1418999

:58221 38! 108000 1418999

5 0 2 9 4

5 0 2 9 4

5 0 2 9 4

1008000 1!58000

1!58000

1!58000 -

Cost of Goods Sold Gross Margin &'(enses Selling Gene Genera rall $ %d&i %d&ini nist stra rati ti!e !e 'aria ria"le "le General $ %d&inistrati!e (i)ed e-reiation /otal +)-enses &BI) et #nterest +)-ense )a'able )a'able Income /a)es /et Income %ash Flo Statement %ash ro$ided used b. O(erations

42,217  175,000 217,21 217,217 7 17,441

159,579  159 159,579 ,579 190,333

 175,000 175, 175,000 000 109,129

  175,000 175,0 175,000 00 298,484

365 Lill's RATIO ANALYSIS Liquidity Ratios Current ratio #ui$% ratio Conversion Period Ratios In&entor(to(sale Con&estsion )erio* Sale(to $as+ Con&ersion erio* ur$+ase(to()a-ent Con&ersion erio* Cas+ $on&ersion $$le Leverage Ratios Total *e.t to total assets Interest $o&era/e Profitability Ratios ross )roit -ar/in O)eratin/ )roit -ar/in Net )roit -ar/in NOAT -ar/in Efficiency and Return Ratios Sales to total assets O)eratin/ return on assets Return on assets Return on euit DuPont and ROE Net )roit -ar/in Sales to tatal assets Total assets to Total uit RO Analsis

2014

2015

2016

0!0 030

224 120

57" 37"

14044 6!" 4!!7 !745

13730 6"2 6030 "3"2

12!!" 6"2 64!! 71"1

027

013

04" 42!7 NA 0"0

NA 0"0

07!

374 04" 047 0!2

375 046 046 062

34! 044 044 04!

012 374 1!7 0!2

012 375 135 062

013 34! 112 04!

2017

737 537

12!!" 6"2 64!! 71"1 012

NA 07!

316 046 046 051 014 316 111 051

Bubble and Bee Organic - Historical Financial Information Balance Sheet


"ssets %urrent "ssets Cash Reei!a"les #n!entories )otal %urrent "ssets Fi'ed "ssets

**$+ ess e-reiation )otal Fi'ed "ssets )otal "ssets *iabilities + Shareholder,s &uit. %urrent *iabilities %onts *aa"le %red ia"ilities an oan )otal %urrent *iabilities *ong )erm *iabilities )otal *iabilities

2014

2015

201

201!

25,567 32,375 131,250 189,192

43,008 35,525 143,937 222,470

130,074 36,158 144,631 310,862

186,179 36,792 147,168 370,139

113,795 37,426 149,705 300,927

395,785 120,221 275,564

470,185 207,442 262,743

470,185 302,663 167,522

570,185 407,884 162,301

570,185 513,105 57,080

464,756

485,213

478,384

532,440

358,007

44,625  201,796 246,421  246, 421

53,286  159,579 212,865  212, 865

72,315   72,315  72, 315

73,584   73,584  73, 584

74,853   74,853  74, 853

150,000 68,335 218,335

150,000 114,348 264,348

175,000 248,069 423,069

175,000 300,856 475,856

175,000 125,154 300,154

464,756 

477,213 8,000

495,384 17,000

549,440 17,000

375,007 17,000



Base %ase "ssum(tions 1 #e$enue roth of about 15 (er .ear 6nit 7emand "$erage Selling rice 2 %OS  as a  of #e$enues 3 Selling &'(ense as a  of Sales 4 eneral and "dministrati$e &'(ense +" as a  of #e$enue #ent O(tion Bu. O(tion )otal Fi'ed +" &'(ense 5 7e(reciation &'(ense &'isting &ui(ment Building - 30 .ears /e &ui(ment )otal  Interest #ate on 20 .ear loan ! )a' #ate /" due to **% 9 #ecei$ables as a  of #e$enues : In$entor. as a  of #e$enues 10 "ccounts a.able as a  #e$enues 11 "ccrued *iabilities  of Sales 12 &uit. onl. financing 13 "dditions to +& 14 7i$idends - Oner 7ras if cash balance =508000 15 "dditions to 7ebt - Ban> *oan 1 #eductions to 7ebt - Ban> *oan 1! "dditions to 7ebt - *ong )erm 7ebt 19 #eductions to 7ebt - *ong )erm 7ebt

2014 1,776,168 357,597 1,418,571

2015 1,807,883 361,576.65 1,446,307

201 1,839,601 386,316 1,453,284

439,512 572,776 82,514 95,221 1,190,023 228,548 7,535 221,013  221,013

451,971 90,394 675,000 95,221 1,312,586 133,721  133,721  133,721

478,296 91,980 725,000 105,221 1,400,497 52,787  52,787  52,787

505,256 93,566 775,000 105,221 1,479,043 702  702  702

et #no&e *ls e-reiation Change in oring Ca-ital ereas e inreas e in Reei!a"les erease inrease in #n!entor #nrease derease in %ts. *aa"le

221,013 95,221

133,721 95,221

52,787 105,221

702 105,221

3, 150 12,687 8,661

633 694 19,029

634 2,537 1,269

634 2,537 1,269

#nrease derease in %red ia"ilities %ash ro$ided used b. O(erations %ash ro$ided used b. In$estments

 309,058

%dditions to **$+ ;ther #n!est&ents %ash ro$ided used b. In$estments %ash ro$ided used b. Financing "cti$ities %dditions redtions to e"t et isses of Sto i!idends  ;=ner ra=s %ash ro$ided used b. Financing "cti$ities /et increase decrease in cash

74,400  74,400

#e$enues

2014

;

15< 1289: 14<00 ;

:58221 :58221

2015

201

1289: 14<25 ; 20 25

201!

1289: 14<50 ; 21 2

1289: 14
5 !58000 008000 182!58000

5 !258000 508000 183!58000

5 !!58000 !008000 184!58000

:58221 38! 1318999

:58221 38! 108000 1418999

:58221 38! 108000 1418999

5 0 2 9 4

5 0 2 9 4

5 0 2 9 4

1008000 1!58000

1!58000

1!58000 -

Cost of Goods Sold Gross Margin &'(enses Selling General $ %d&inistrati!e 'aria"le General $ %d&inistrati!e (i)ed e-reiation /otal +)-enses &BI) et #nterest +)-ense )a'able Income /a)es /et Income %ash Flo Statement

201!

1,871,318 392,977 1,478,341

%ash ro$ided used b. O(erations

42,217  175,000 217,217 17,441

 246,645

 156,105

 102,616



100,000





100,000

159,579  159,579 87,066

   56,105

  175,000 175,000 72,384


2014

2015

2016

2017

0!0 030

1"7 0"1

467 245

452 417

14044 2"2" 4!!7 11"75

14565 2!13 6340 1113"

137"5 2"!5 6"!2 !7"7

137"7 2"!5 6"!3 !7"!

04" 42!7 NA 0"0

030

014 NA

0"0

017 NA

07!

07!

374 04" 047 0!2

375 02" 02" 03!

364 010 010 012

420 000 000 000

012 374 1!7 0!2

007 375 140 03!

003 364 112 012

000 420 115 000





2014

2015

201

201!

25,567 32,375 131,250 189,192

43,008 35,525 143,937 222,470

118,901 40,852 163,406 323,159

223,589 46,980 187,919 458,488

517,633 54,027 216,106 787,766

395,785 120,221 275,564

470,185 207,442 262,743

1,570,185 339,330 1,230,855

1,670,185 481,218 1,188,967

1,670,185 623,106 1,047,079

464,756

485,213

1,554,014

1,647,455

1,834,845

44,625  201,796 246,421  246,421

53,286  159,579 212,865  212,865

81,703   81,703 960,060 1,041,763

93,959   93,959 928,623 1,022,582

108,053   108,053 895,614 1,003,667

150,000 68,335 218,335

150,000 114,348 264,348

175,000 354,250 529,250

175,000 466,872 641,872

175,000 673,178 848,178

464,756 

477,213 8,000

1,571,014 17,000

1,664,455 17,000

1,851,845 17,000

2015

201

201!




2014 1,776,168 357,597 1,418,571

2015 2,042,581 408,516.15 1,634,065

201 2,348,986 493,287 1,855,699

439,512 572,776 82,514 95,221 1,190,023 228,548 7,535 221,013  221,013

510,645 102,129 600,000 131,888 1,344,662 289,402 49,500 239,902  239,902

610,736 117,449 650,000 141,888 1,520,074 335,625 48,003 287,622  287,622

729,359 135,066 700,000 141,888 1,706,314 427,737 46,431 381,306  381,306

et #no&e *ls e-reiation Change in oring Ca-ital erease inrease in Reei!a"les erease inrease in #n!entor #nrease derease in %ts. *aa"le

221,013 95,221

239,902 131,888

287,622 141,888

381,306 141,888

3,150 12,687 8,661

5,327 19,469 28,417

6,128 24,512 12,256

7,047 28,188 14,094


 309,058

 375,412

 411,126

 502,053


74,400  74,400

1,100,000

100,000



1,100,000

100,000

42,217  175,000 217,217 17,441

800,481 

#e$enues

2014

;

15< 1289: 14<00 ;

:58221 :58221

143833: 14<25 ; 20 25

118::: 14<50 ; 21 2

1938141 14
5 !58000 008000 182!58000

5 !258000 508000 183!58000

5 !!58000 !008000 184!58000

:58221 38! 1318999

:58221 38! 108000 1418999

:58221 38! 108000 1418999

5 0 2 9 4

5 0 2 9 4

5 0 2 9 4

::08000 15:85!: ::08000

1008000 -

1!58000

-

-


201!

2,701,330 567,279 2,134,051


800,481 75,893

31,437  175,000 206,437 104,689

 33,009  175,000 208,009 294,044


2014

2015

2016

0!0 030

1"5 0"1

445 245

14044 6!" 4!!7 !745

13730 6"2 6030 "3"2

12!!" 6"2 64!! 71"1

04" 42!7

062 777

064 !1"

0"0

0"0   

07!   

374 04" 047 0!2

200 02" 024 060

147 021 01" 04!

012 374 1!7 0!2

012 200 135 060

012 147 112 04!

2017

617 417

12!!" 6"2 64!! 71"1 05" 114" 07!    155 025 022 051 014 155 111 051





2014

2015

201

201!

25,567 32,375 131,250 189,192

43,008 35,525 143,937 222,470

15,634 36,158 144,631 196,422

67,299 36,792 147,168 251,259

165,475 37,426 149,705 352,607

395,785 120,221 275,564

470,185 207,442 262,743

1,570,185 339,330 1,230,855

1,670,185 481,218 1,188,967

1,670,185 623,106 1, 047,079

464,756

485,213

1,427,277

1,440,226

1, 399,686

44,625  201,796 246,421  246, 421

53,286  159,579 212,865  212, 865

72,315   72,315 960,060 1, 032, 375

73,584   73,584 928,623 1, 002, 207

74,853   74,853 895,614 970, 467

150,000 68,335 218,335

150,000 114,348 264,348

175,000 236,902 411,902

175,000 280,019 455,019

175,000 271,219 446,219

464,756 

477,213 8,000

1,444,277 17,000

1,457,226 17,000

1,416,686 17,000

2015

201

201!




2014 1,776,168 357,597 1,418,571

2015 1,807,883 361,576.65 1,446,307

201 1,839,601 386,316 1,453,284

439,512 572,776 82,514 95,221 1,190,023 228,548 7,535 221,013  221,013

451,971 90,394 600,000 131,888 1,274,253 172,054 49,500 122,554  122,554

478,296 91,980 650,000 141,888 1,362,164 91,120 48,003 43,117  43,117

505,256 93,566 700,000 141,888 1,440,710 37,631 46,431 8,800  8,800

et #no&e *ls e-reiation Change in oring Ca-ital ereas e inrease in Reei!a"les erease inrease in #n!entor #nrease derease in %ts. *aa"le

221,013 95,221

122,554 131,888

43,117 141,888

8,800 141,888

3,150 12,687 8,661

633 694 19,029

634 2,537 1,269

634 2,537 1,269


 309,058


#e$enues

2014

;

15< 1289: 14<00 ;

:58221 :58221

1289: 14<25 ; 20 25

1289: 14<50 ; 21 2

1289: 14
5 !58000 008000 182!58000

5 !258000 508000 183!58000

5 !!58000 !008000 184!58000

:58221 38! 1318999

:58221 38! 108000 1418999

:58221 38! 108000 1418999

5 0 2 9 4

5 0 2 9 4

5 0 2 9 4

1!58000 -

1008000 1!58000

1!58000


201!

1,871,318 392,977 1,478,341


 272,145

 183,102

 131,185

74,400  74,400

1,100,000

100,000



1,100,000

100,000

42,217  175,000 217,217 17,441

800,481

31,437

33,009

 800,481 27,374

 31,437 51,665

 33,009 98,176



365 Lill's RATIO ANALYSIS Liquidity Ratios Current ratio #ui$% ratio Conversion Period Ratios In&entor(to(sale Con&estsion )erio* Sale(to $as+ Con&ersion erio* ur$+ase(to()a-ent Con&ersion erio* Cas+ $on&ersion $$le Leverage Ratios Total *e.t to total assets Interest $o&era/e Profitability Ratios ross )roit -ar/in O)eratin/ )roit -ar/in Net )roit -ar/in NOAT -ar/in Efficiency and Return Ratios Sales to total assets O)eratin/ return on assets Return on assets Return on euit DuPont and ROE Net )roit -ar/in Sales to tatal assets Total assets to Total uit RO

2014

2015

2016

2017

0!0 030

147 046

307 107

407 207

14044 6!" 4!!7 !745

14565 724 6340 "!4!

137"5 724 6"!2 7616

137"7 724 6"!3 7617

04" 42!7

065 I08

071 I08

06! I08

0"0

0"0

07!

07!

374 04" 047 0!2

1"! 01" 013 036

12" 006 003 010

132 003 (001 (002

012 374 1!7 0!2

007 1"! 2"3 036

002 12" 331 010

000 132 315 (002

1. In what ways have B&B’s philosophy and the entrepreneur’s personal values impacted decisions to their business !ince B&B"s philosophy is to fnance their business by #eeping ownership to protect their produc model that !tephanie and !teve established, they managed their business with $ree cash %ow and deb

. 'hat are the pros and cons o$ B&B’s owners wan(ng to #eep 100) control o$ their business *eeping 100) owneship will beneft !tephanie and !teve in terms o$ control in their business and not have to be $orced to change their business model or ma#e undesirable desicions because o$ anoth oreover, +here would be less pressure $rom e-ternal environment since no one could tell them what business although that means they are responsible $or all the decisions they ma#e. +he other disadvan 100) ownership in B&B"s case is that their growth speed might be slow $rom not having enough capit compe(tors were growing $aster than them, the odds would be against them unless their products or remar#ably well enough to #eep their customers.

row and fnance s and the business ts.

stress. +hey would er owner. to do $or their tage o$ #eeping l. I$ their services are

Solutions for Bubble and Bee

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