Period 4

MANAGEMENT SIMULATION
TOPSIM General Management
Duplex Period: 4
SS12 G6 Date: 11.6.2012
No. 2 Market Results and Value of Inventory

MARKET RESULTS
Exchange Rate for Market 2: 1.50

Copy I
Company 4
Market 1
Copy II
Industry
Price (EUR/Unit)
Company 4
2,700
3,044
7,400
Sales (Units)
82,137
242,870
15,067
Revenue (mEUR)
221.77
739.22
0.00
111.50
Market Share (%)
33.82
100.00
0.00
100.00
121
115
108
Customer Satisfaction
Bulk
Price (EUR/Unit)
2,650
2,650
Buyer
Sales (Units)
7,000
7,000
Revenue (mEUR)
18.55
18.55
Requests
for bids
Price (EUR/Unit)
2,750
2,750
14,000
Revenue (mEUR)
38.50
38.50
Price (FCU/Units)
1,834
2,377
Sales (Units)
4,213
30,307
Revenue (mEUR)
11.59
108.05
0.00
0.00
Market Share (%)
13.90
100.00
0.00
100.00
107
119
107,350
294,177
15,067
290.41
904.32
0.00
111.50
Bid awarded to Company
Price (EUR)
2,500
Total
Sales (Units)
Revenue (mEUR)
Requests for bids
INPUT MATERIALS / PARTS
38.50
Copy I
INVENTORY
Quantity
Inventory
(Units)
Initial Inventory
(EUR/Unit)
290.41
Total
(EUR/Unit)
Value of
inventory
(mEUR)
Inventory
(Units)
11.59
Copy II
Quantity
(mEUR)
221.77
18.55
14,000
Sales (Units)
Market 2
Total
Industry
(mEUR)
837
464
0.39
0.00
0.39
+ Quantity from Supplier
106,513
412
43.88
0.00
43.88
- Quantity used in Production
107,350
412
44.27
0.00
44.27
0.00
0.00
0.00
= Final Inventory
Copy I
INVENTORY
FINISHED PRODUCTS
Quantity
(Units)
Initial Inventory
+ Quantity produced
Copy II
Inventory
(EUR/Unit)
Quantity
(mEUR)
(Units)
= Final Inventory
(EUR/Unit)
(mEUR)
0.00
0.00
0.00
107,350
1,952
209.53
0.00
209.53
0.00
0.00
107,350
1,952
209.53
0.00
209.53
0.00
0.00
0.00
+ Quantity purchased
- Quantity distributed
Total
Value of
inventory
(mEUR)
Inventory
Copyright (c) 2011 by TATA Interactive Systems GmbH
Duplex Period: 4
SS12 G6 Date: 11.6.2012
No. 3 Production Lines - Environmental Technology

KEY DATA ON PRODUCTION LINES
Acquisitionperiod
Acquisitionvalue
Production Lines
Remaining
Life
(mEUR)
Net Book
Value
Depreciation
(Periods)
(mEUR/Period)
Other FC
(mEUR)
(mEUR)
Type A Line No. 1
-8
12.50
0.00
0.00
1.50
Type A Line No. 3
-6
20.00
0.00
0.00
0.50
Type A Line No. 4
-5
20.00
2.00
0.00
0.25
Type A Line No. 5
20.00
2.00
12.00
0.30
Type C Line No. 1
22.50
12
1.50
18.00
2.50
Type C Line No. 2
30.00
14
2.00
28.00
2.50
Type C Line No. 3
30.00
14
2.00
28.00
2.50
9.50
86.00
10.05
Total
155.00
CAPACITIES OF PRODUCTION LINES

Norm. Cap.
Production Lines
(Units)
Maintenance
(mEUR)
Rationalization
(mEUR)
(Factor)
Actual Cap.
(Factor)
Environm.
Index
(Units)
Type A Line No. 1
8,000
1.0
0.95
0.0
1.00
7,600
83.0
Type A Line No. 3
11,500
1.0
0.95
0.0
1.00
10,925
95.0
Type A Line No. 4
13,500
1.0
0.95
0.0
1.00
12,825
98.0
Type A Line No. 5
14,000
1.0
0.95
0.0
1.00
13,300
100.0
Type C Line No. 1
22,000
0.8
0.95
0.0
1.00
20,900
110.0
Type C Line No. 2
22,000
0.8
0.95
0.0
1.00
20,900
110.0
Type C Line No. 3
22,000
0.8
0.95
0.0
1.00
20,900
110.0
113,000
6.4
107,350
100.9
Total
0.0
AVAILABILITY AND PRODUCTIVITY

Workforce
- Newly hired
- Loss from Absence
(No. of ppl.)
61.2%
(No. of ppl.)
2,247
= Available Staff
(No. of ppl.)
2,148
99
Process Optimization Index

* Adaptation
* Staff Competence Index
* Motivation Index
= Productivity Index I
1.01
0.95
1.07
1.03
1.06
Prod. Index II (No. of ppl.)

Prod. Index II (No. of ppl.)
1.05
1.00
EXPERIENCE AND PRODUCTIVITY

Copy I
Copy II
cum.prod.prev.period
cum.prod.prev.period
209,163
0
UTILIZATION RATE OF
PRODUCTION LINES
Production
(Units)
Production Cap.
(Factor)
Product. Staff
(Required)
(Factor)
Allocation in %
(Required)
(Req.Cap.)
(Req.Pers.)
Copy I
107,350
1.0
107,350
50
2,147
100.0
Copy II
2.0
19
0.0
0.0
107,350
2,147
100.0
100.0
100.0
100.0
Total
107,350
Utilization (%)
100.0
ENVIRONMENTAL INDEX
Environmental Ratings of Production Lines
Cumulative Investment in environmental Plants
Improvement of environmental Ratios
Environmental Damage Indicator for the Company
Environmental Tax next Period
(Index)
(mEUR)
(Points)
(Index)
(mEUR)
100.86
2.00
1.50
102.36
0.00
Duplex Period: 4
SS12 G6 Date: 11.6.2012
No. 4 Human Resources and Product Development
STAFF BREAKDOWN BY DEPARTMENT (COST CENTER)

Purchasing
Admin.
Production
R&D
Sales
Total
Number of People
Initial Workforce
29
238
1,455
38
151
1,911
+ Hired
27
853
12
18
915
- Dismissed
- Attrition
61
10
78
33
260
2,247
49
159
2,748
Wages & Salaries (1)
1.06
7.80
71.90
2.35
7.00
90.11
Turnover/Training
0.07
0.38
16.94
0.17
0.25
17.81
Non-sal. Staff Costs
0.44
3.24
29.84
0.98
2.90
37.39
Pension Reserve
0.05
0.39
3.60
0.12
0.35
4.51
Total staffing Costs
1.62
11.81
122.28
3.61
10.50
149.82
= Final Workforce
in mEUR
Non-salary Staff Costs as % of Wages & Salaries
41.5
Training (Production) mEUR:
5.0
Motivation of Staff (Index):
89
(1) Without Overtime Costs
PRODUCT DEVELOPMENT
TECHN.
ECOLOGY
(mEUR)
Period
VALUE ANALYSIS
(mEUR)
Cum.
Index
Period
(mEUR)
Cum.
Index
Period
Cum.
Index
Copy I old
2.4
15.7
108.6
3.0
9.5
107.3
0.0
1.0
100.0
Copy I new
0.0
6.0
85.0
0.0
1.5
45.0
0.0
0.0
90.0
Copy II new
0.0
8.0
80.0
0.0
3.0
45.0
0.0
0.0
90.0
Duplex Period: 4
SS12 G6 Date: 11.6.2012
No. 5 Cost Type, Cost Center Accounting

COST TYPE ACCOUNTING (MEUR)
Total
Overhead
Direct Costs
Material Costs
Copy I
Input Materials/Parts
Factory Materials
Copy II
44.27
44.27
0.00
4.94
4.94
0.00
74.00
0.00

Wages & Salaries (1)
90.11
16.10
Turnover/Training
17.81
17.81
37.39
6.68
30.71
0.00
4.51
0.81
3.70
0.00
7.26
0.00
Pension Reserve
Depreciation
Buildings
0.25
0.25
Production Lines
9.50
9.50
Environ. Tech.
0.20
0.20
Other Costs
10.25
10.25
Maint./Rationalization
Other FC
7.40
7.40
Process Optimization
2.50
2.50
Environmental Tax
0.33
0.33
Rework/Scrap
7.26
0.00
Storage Costs
0.00
0.00
Adv/Mkt Research/CI
19.60
10.10
9.50
0.00
Misc. R&D Costs
3.00
0.00
3.00
0.00
Transport Costs
2.37
0.00
2.37
0.00
261.69
81.93
179.76
0.00
Total Costs
(1) Overtime included
COST CENTER ACCOUNTING (mEUR)

Cost Centers
Total
Purchasing
Production
R&D
Sales
Admin.

Wages & Salaries
16.10
1.06
3.20
2.35
7.00
2.50
Turnover/Training
17.81
0.07
16.94
0.17
0.25
0.38
6.68
0.44
1.33
0.98
2.90
1.04
Pension Reserve
0.81
0.05
0.16
0.12
0.35
0.13
0.01
0.17
0.01
0.01
0.04
0.00
0.00
0.20
Depreciation
Buildings
0.25
Production Lines
9.50
9.50
Environmental Techn.
0.20
0.20
Other Costs
Other FC
10.25
0.00
10.05
Maint./Rationalization
7.40
6.40
2.50
2.50
Environmental Tax
0.33
Storage Costs
0.00
Adv/Mkt Research/CI
Misc. R&D Costs
Total Costs
1.00
0.33
0.00
0.00
10.10
10.10
0.00
81.93
0.00
1.63
50.78
3.63
20.61
5.28
Duplex Period: 4
SS12 G6 Date: 11.6.2012
No. 6 Cost Accounting (Unit-of-Output Costing)

COST ACCOUNTING (MEUR)
Total
Copy I
Copy II
44.27
44.27
0.00
4.94
4.94
0.00
49.21
49.21
0.00
1.63
1.63
0.00
50.84
50.84
0.00
107.92
107.92
0.00
50.78
50.78
0.00
= Total Production Costs
158.70
158.70
0.00
= Cost of Goods Manufactured
209.53
209.53
0.00
+ Factory Materials
= Direct Material Costs
+ Indirect Material Costs (Cost Center Purchasing)
= Total Material Costs
Direct Production Costs (1)
+ Production Overhead (Cost Center Production)
+ R&D
Direct Costs
(Ecology + Value Analysis)
3.00
3.00
0.00
Overhead
(Cost Center R & D)
3.63
3.63
0.00
+ Sales
Direct Costs
(Adv + Transport)
11.87
11.87
0.00
Overhead
(Cost Center Sales)
20.61
20.61
0.00
+ Admin.
Direct Costs (2)
7.76
7.76
0.00
Overhead
5.28
5.28
0.00
261.69
261.69
0.00
(Cost Center Admin.)
= Cost of Production
COST ACCOUNTING (EUR/UNIT)
Copy I
Copy II
412
46
458
15
474
1,005
473
= Total Production Costs
1,478
= Cost of Goods Manufactured
1,952
+ Factory Materials
= Direct Material Costs
+ Indirect Material Costs (Cost Center Purchasing)
= Material Costs
Direct Production Costs (1)
+ Production Overhead (Cost Center Production)
+ R&D
Direct Costs
(Ecology + Value Analysis)
28
Overhead
(Cost Center R & D)
34
+ Sales
Direct Costs
(Adv + Transport)
111
Overhead
(Cost Center Sales)
192
+ Admin.
Direct Costs (2)
72
Overhead
49
2,438
(Cost Center Admin.)
= Cost of Production
(1) Wages & Salaries + Non-Salary Staff Costs + Pension Reserve + Rework/Scrap
(2) Wages & Salaries Administration - FC Administration + Non-Salary Staff Costs + Pension Reserve
Duplex Period: 4
SS12 G6 Date: 11.6.2012
No. 7 Contribution Margins

CONTRIBUTION MARGINS (MEUR)
Copy I
Market 1
Bulk Buy.
Copy II
Bids
Market 2
CI
Market 1
Market 2
Total
C II
221.77
18.55
38.50
11.59
290.41
0.00
0.00
- Direct Material Costs
37.65
3.21
6.42
1.93
49.21
0.00
0.00
49.21
- Direct Prod. Costs
82.57
7.04
14.07
4.24
107.92
0.00
0.00
107.92
Sales Revenue
- Transport Costs
= Contribution Margin I
290.41
2.05
0.00
0.00
0.32
2.37
0.00
0.00
2.37
99.49
8.30
18.01
5.11
130.92
0.00
0.00
130.92
- Material Costs
(FC)
1.25
0.11
0.21
0.06
1.63
0.00
0.00
1.63
- Production
(FC)
38.85
3.31
6.62
1.99
50.78
0.00
0.00
50.78
- Sales FC (Product)
8.50
0.00
0.00
1.00
9.50
0.00
0.00
9.50
- Admin. FC (Product)
5.94
0.51
1.01
0.30
7.76
0.00
0.00
7.76
44.95
4.38
10.16
1.75
61.24
0.00
0.00
61.24
2.30
0.20
0.39
0.12
3.00
0.00
0.00
3.00
42.66
4.18
9.77
1.63
58.24
0.00
0.00
58.24
= Contribution Margin II
- R & D FC (Product)
= Contribution Margin III
- FC (Company)
Research Costs
3.63
0.00
3.63
20.61
0.00
20.61
Administration Costs
5.28
0.00
5.28
= Contribution Margin IV
28.72
0.00
28.72
Sales Costs
CONTRIBUTION MARGINS (EUR/UNIT)

Copy I
Market 1
Bulk Buy.
Copy II
Bids
Market 2
Market 1
Market 2
2,700
2,650
2,750
2,751
2,705
458
458
458
458
458
1,005
1,005
1,005
1,005
1,005
25
75
22
1,211
1,186
1,286
1,212
1,220
(FC)
15
15
15
15
15
- Total Production Costs (FC)
473
473
473
473
473
- Sales FC (Product)
103
237
88
72
72
72
72
72
547
626
726
414
570
28
28
28
28
28
519
598
698
386
543
Price
- Direct Material Costs
- Direct Prod. Costs
- Transport Costs
= Contribution Margin I
- Material Costs
- Admin. FC (Product)
= Contribution Margin II
- R & D FC (Product)
= Contribution Margin III
- FC (Company)
Research Costs
34
192
49
= Contribution Margin IV
268
Sales Costs
Duplex Period: 4
SS12 G6 Date: 11.6.2012
No. 8 Profit and Loss Statement and Balance Sheet

PROFIT AND LOSS STATEMENT (SHORT VERSION)
Total Cost Accounting
Cost of Sales Accounting

(mEUR)
Sales Revenue
290.41
Increase/Decrease in
0.00
(mEUR)
Sales Revenue
290.41
Cost of Products sold
209.53
Sales Costs
R&D
finished Goods Inventory

-
Material Expenses
Personnel Costs
49.21
- Wages & Salaries
90.11
- Hiring/Dismissal Costs
17.81
- Pension Reserve
6.63
4.51
- Misc. Personnel Costs

-
32.48
37.39
Depreciation
13.04
9.95
Other Expenses / Income
52.71
Other Expenses / Income
= Operating Income
28.72
= Operating Income
0.00
28.72
(mEUR)
NET INCOME
+ Investment Income
- Interest Expenses
= Income from regular Business Operations
Extraordinary Income
Extraordinary Expenses
Extraordinary Profit / Loss
- Income Taxes
= Net Income / Loss for Period
0.00
6.35
22.37
0.00
0.00
0.00
10.07
12.30
(mEUR)
APPROPRIATION OF NET INCOME

Net Income / Loss for Period
Loss carried forward from previous Period
- Transfer into retained Earnings
= Balance Sheet Profit (Dividend) / Loss
- Dividends paid
= Loss / Income carried forward
12.30
0.00
7.14
5.17
5.17
0.00
BALANCE SHEET IN MEUR (SHORT

VERSION)
Assets
Fixed Assets
Land and Buildings
Machinery and Equipment
Current Assets
Input Materials
Finished Goods
Accounts receivable
Securities
Cash
Balance Sheet Total
Period
93.80
P.per.
43.75
6.75
87.05
7.00
36.75
58.18
0.00
0.00
58.08
0.00
0.10
39.69
0.39
0.00
39.20
0.00
0.10
151.98
83.44
Period
88
P.per.
112
Liabilities
Period
51.70
15.00
2.50
21.90
0.00
12.30
P.per.
42.73
15.00
2.50
16.46
0.00
8.77
Pension Reserve
26.28
21.78
Due to Banks
Long-term Loans > 5 Periods
Short-term Loans < 1 Period
Overdraft Loans
73.99
0.00
65.60
8.39
18.93
0.00
0.00
18.93
Balance Sheet Total
151.98
83.44
Modif. of Interest Rate
Period
0.79
P.per.
-0.60
Owners' Equity
Share Capital
Capital Reserves
Retained Earnings
Loss carried forward
RATING
Rating
Duplex Period: 4
SS12 G6 Date: 11.6.2012
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
232.33
Cash in from Sales, previous Period
Disposal of Investments
39.20
0.00
Investment Income
0.00
Extraordinary Income / Share Cap. Increase
0.00
Disinvestment Production Lines
Short- and long-term Loans
Overdraft Loans
0.00
65.60
8.39
= Total Cash In
345.52
CASH OUT:
Input Material Expenses
48.82
Subcontracting
Personnel Costs (- Pension Reserve)
0.00
Other Expenses
52.71
Short-term & overdraft Loans repaid
18.93
Int. paid on Loans
Purchase of Production Lines
Purchase of Securities
Purchase of environmental Plants
Income Taxes
Dividends paid (previous Period)
3.33
Extraordinary Expenses
0.00
145.31
6.35
60.00
0.00
0.00
10.07
= Total Cash Out
345.52
Final Cash Balance
0.10
CASH FLOW STATEMENT

(mEUR)
Net Income / Net Loss for the Period
12.30
Depreciation on fixed Assets
9.95
Increase in Pension Reserves
4.51
Change in current Assets

Increase (-) / Decrease (+) Inventories of Input Materials
Increase (-) / Decrease (+) Inventories of Finished Goods
Increase (-) / Decrease (+) Accounts receivable
A. Operating Cash-Flow
Investment in fixed Assets
B. Cash-Flow from Investment Activity
Capital increase
Payment Dividends from previous Period
Increase (+) / Decrease (-) of Securities
Increase (+) / Decrease (-) of Liabilities to banks
0.39
0.00
-18.88
8.27
8.27
-60.00
-60.00
-60.00
0.00
-3.33
0.00
55.07
C. Cash-Flow from financing Activities
51.73
51.73
D. Change in Cash Position (A + B + C)
0.00
0.00
Duplex Period: 4
SS12 G6 Date: 11.6.2012
No. 10 Overall Company Results
RATIOS
Total Sales Revenue
Operating Income
Net Income
Owners' Equity
Return on Sales
Return on Equity
(mEUR)
(mEUR)
(mEUR)
(mEUR)
(%)
(%)
Per. 0
129.0
10.4
4.6
32.6
8.0
16.4
Per. 1
146.9
4.0
-0.5
29.8
2.7
-1.6
Per. 2
173.6
14.8
6.2
35.9
8.5
20.7
Per. 3
196.0
18.6
8.8
42.7
9.5
24.4
Per. 4
290.4
28.7
12.3
51.7
9.9
28.8
Payout Dividends
Cumul. Dividends
(mEUR)
(mEUR)
0.0
0.0
2.3
2.3
0.0
2.3
2.0
4.3
3.3
7.6
1.5
Planning Quality
(Index)
0.4
1.4
0.9
211.0
105.5
119.1
58.9
115.9
263.0
131.5
130.2
88.3
173.6
155.8
77.9
111.2
Share Price
Value of Company
Corporate Image
Shareholder Earnings
(EUR/Share)
(mEUR)
(Index)
(mEUR)
(% since P0)
101.7
50.8
100.0
0.0
0.0
71.5
35.7
99.5
-12.8
-25.2
132.0
66.0
107.1
17.4
34.3
Per.
Per.
Per.
Per.
187.2
15.3
6.3
38.5
7.7
17.7
Duplex Period: 4
SS12 G6 Date: 11.6.2012
No. 11 Out-of-Line Situations

PLANNING VALUES
Per. 1
Per. 2
Per. 3
Per. 4
Revenue (mEUR)
Copy I
Market 1
Planned
Actual
Diff.
Diff. (%)
Planning Quality
Per. 0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
171.8
186.6
14.8
8.6
0.6
200.7
221.8
21.1
10.5
0.5
Per.
Per.
Per.
Per.
74.5
81.7
7.2
3.8
0.2
Revenue (mEUR)
Copy I
Market 2
Planned
Actual
Diff.
Diff. (%)
Planning Quality
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
14.6
0.4
-14.2
-97.4
-1.0
33.0
11.6
-21.4
-64.9
-1.0
9.5
2.4
-7.1
-32.5
-0.4
Planned
Actual
Diff.
Diff. (%)
Planning Quality
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
23.4
24.4
1.0
4.3
0.3
28.8
28.8
-0.0
-0.0
1.0
10.4
10.6
0.2
0.9
0.3
Planned
Actual
Diff.
Diff. (%)
Planning Quality
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
19.6
20.2
0.6
3.2
0.4
8.2
8.3
0.1
1.0
0.8
5.5
5.7
0.1
0.8
0.3
(mEUR)
(mEUR)
4.6
4.6
0.0
0.0
-0.5
4.1
0.0
0.0
6.2
10.2
0.0
0.0
8.8
19.0
0.4
0.4
12.3
31.3
1.4
1.7
6.3
13.8
0.3
0.4
(mEUR)
(mEUR)
4.6
4.6
-0.5
4.1
6.2
10.2
9.0
19.2
13.0
32.2
6.4
14.0
RETURN ON EQUITY (%)
CASH-FLOW (MEUR)
NET INCOME
Net Income
Cum. Net Income
Planning Quality for Per.
Cum. planning Quality
SUCCESS VALUE
Earn.Cap.Value
Cum.Earn.Cap.Value
Duplex Period: 4
SS12 G6 Date: 11.6.2012
No. 12 Market Research Report I

Co.
Price
Adv.
EUR/FCU
Copy I
Copy I
Copy II
Other
Market 1
Market 2
Market 1
mEUR
Sales
%
Revenue
Units
mEUR
Product Indices
%
Techn.
Ecology
3,239
3.00
10.0
24,006
9.9
77.8
10.5
108.2
113.0
3,195
4.00
13.3
45,251
18.6
144.6
19.6
110.0
113.6
3,250
7.50
25.0
47,830
19.7
155.4
21.0
114.8
113.1
2,700
8.50
28.3
82,137
33.8
221.8
30.0
108.6
107.3
3,200
7.00
23.3
43,646
18.0
139.7
18.9
108.7
104.7
/T
3,044
30.00
100.0
242,870
100.0
739.2
100.0
110.0
110.3
4,859
4.00
25.0
1,944
6.4
14.2
13.1
108.2
113.0
2,240
4.00
25.0
11,302
37.3
38.0
35.1
110.0
113.6
2,322
4.00
25.0
11,494
37.9
40.0
37.1
114.8
113.1
1,834
1.00
6.3
4,213
13.9
11.6
10.7
108.6
107.3
2,110
3.00
18.8
1,354
4.5
4.3
4.0
108.7
104.7
/T
2,377
16.00
100.0
30,307
100.0
108.1
100.0
110.0
110.3
0.00
0.0
0.0
0.0
0.0
7,400
8.00
100.0
15,067
100.0
111.5
100.0
93.0
105.3
0.00
0.0
0.0
0.0
0.0
0.00
0.0
0.0
0.0
0.0
0.00
0.0
0.0
0.0
0.0
/T
7,400
8.00
100.0
15,067
100.0
111.5
100.0
93.0
105.3
Co.
Prod. Staff
Copy I
O/R/N
Production Lines
Type A
Type B
Expenses R & D
Type C
(mEUR)
Sales
(No.of Ppl.)
1,131
16.2
105
1,344
32.6
170
1,134
25.8
143
2,247
5.4
159
959
4.8
118
Duplex Period: 4
SS12 G6 Date: 11.6.2012
No. 12 Market Research Report II

Market Research Copy I, Market 1
Variances from the Average of the other Companies as %
%
+20
+15
+10
+5
0
-5
-10
-15
20
%
+104.4
+71.4
+90.5
-1.0
+1.8
-1.6
-3.4
-16.2
Sales
Revenue
Price
Adv.
Sales
CI
Technol.
Ecology
-31.5
-48.3
CM I/Un.
CM II/Un.
%
+ 20
+ 15
+ 10
+ 5
0
- 5
- 10
- 15
- 20
%
Duplex Period: 4
SS12 G6 Date: 11.6.2012

Market Research Copy I, Market 2
%
+20
+15
+10
+5
0
-5
-10
-15
20
%
+90.5
-1.6
-3.4
-35.4
-51.9
-36.4
-74.1
-38.7
Sales
Revenue
Price
Adv.
Sales
CI
Technol.
Ecology
-57.0
-58.6
CM I/Un.
CM II/Un.
%
+ 20
+ 15
+ 10
+ 5
0
- 5
- 10
- 15
- 20
%
Duplex Period: 4
SS12 G6 Date: 11.6.2012

Market Research Copy II, Market 1
%
+20
+15
+10
+5
0
-5
-10
-15
20
%
+90.5
+1.8
-100.0
-100.0
-100.0
-100.0
Sales
Revenue
Price
Adv.
Sales
CI
-100.0
-100.0
-100.0
-100.0
Technol.
Ecology
CM I/Un.
CM II/Un.
%
+ 20
+ 15
+ 10
+ 5
0
- 5
- 10
- 15
- 20
%
Duplex Period: 4
SS12 G6 Date: 11.6.2012
No. 14 Business Report on the Industry

(Short Version)
PROFIT AND LOSS STATEMENT (mEUR)
Sales Revenue
- Cost of Products sold
- Sales Costs
- R&D
- Administration Costs
- Other Expenses / Income
= Operating Income
Financial Result
= Income reg. Business Operations
- Income Taxes
= Net Income / Loss for Period
Co. 1
Co. 2
91.92
52.92
20.50
20.76
9.63
0.00
-11.88
-14.93
-26.81
0.00
0.00
-26.81
BALANCE SHEET (mEUR)
Co. 1
Co. 3
294.05
171.91
39.44
38.08
17.65
0.00
26.97
-15.41
11.57
0.00
5.20
6.36
Co. 2
Co. 4
195.48
102.69
30.57
31.30
11.90
0.00
19.02
-2.76
16.26
0.00
7.32
8.94
Co. 3
Co. 5
290.41
209.53
32.48
6.63
13.04
0.00
28.72
-6.35
22.37
0.00
10.07
12.30
Co. 4
143.95
85.52
23.97
6.97
10.52
0.00
16.98
0.00
16.98
0.00
6.77
10.21
Co. 5
Assets
Fixed Assets
Land and Buildings
54.80
6.75
48.05
49.90
6.75
43.15
58.80
6.75
52.05
93.80
6.75
87.05
24.54
6.75
17.79
Current Assets
Input Materials
Finished Goods
Accounts receivable
Securities
Cash
75.47
0.86
56.13
18.38
0.00
0.10
140.26
1.63
79.73
58.81
0.00
0.10
51.03
1.66
2.36
39.10
0.00
7.91
58.18
0.00
0.00
58.08
0.00
0.10
36.32
1.63
0.00
28.79
0.00
5.90
Balance Sheet Total
130.27
190.16
109.83
151.98
60.86
Liabilities
Owners' Equity
Share Capital
Capital Reserves
Retained Earnings
Loss carried forward
6.40
15.00
2.50
16.40
-0.69
-26.81
44.15
15.00
2.50
20.29
0.00
6.36
46.43
15.00
2.50
19.98
0.00
8.94
51.70
15.00
2.50
21.90
0.00
12.30
38.58
15.00
2.50
12.80
-1.93
10.21
22.95
24.56
23.40
26.28
22.28
Due to Banks
Long-term Loans > 5 Periods
Short-term Loans < 1 Period
Overdraft Loans
100.92
0.00
20.00
80.92
121.45
0.00
20.00
101.45
40.00
0.00
40.00
0.00
73.99
0.00
65.60
8.39
0.00
0.00
0.00
0.00
Balance Sheet Total
130.27
190.16
109.83
151.98
60.86
Pension Reserve
COMPANY RATIOS
Return on Sales
Return on Equity
Payout Dividends
Share Price
Value of Company
Corporate Image
Rating
Co. 1
(%)
(%)
(mEUR)
(EUR / Share)
(mEUR)
(Index)
(Index)
(Index)
(mEUR)
(% since P0)
Co. 2
-12.9
-80.7
0.0
59.7
29.9
117.1
8
96
-17.1
-33.7
Co. 3
9.2
15.4
3.5
208.4
104.2
118.8
46
116
59.2
116.5
Co. 4
9.7
22.7
1.9
234.6
117.3
125.4
95
120
71.8
141.3
Co. 5
9.9
28.8
3.3
263.0
131.5
130.2
88
121
88.3
173.6
11.8
36.0
0.0
185.4
92.7
115.7
146
120
44.2
86.9
Duplex Period: 4
SS12 G6 Date: 11.6.2012
No. 14a Business Reports on the Industry Ratios

CASH FLOW STATEMENT
Co. 1
A.
B.
C.
D.
Net Income / Net Loss for the Period

Depreciation on fixed Assets
Increase in Pension Reserves
Change in current Assets
Increase (-) / Decrease (+) Inventories of Input Materials
Increase (-) / Decrease (+) Inventories of Finished Goods
Increase (-) / Decrease (+) Accounts receivable
Operating Cash-Flow
Investment in fixed Assets
Cash-Flow from Investment Activity
Capital increase
Payment Dividends from previous Period
Increase (+) / Decrease (-) of Securities
Increase (+) / Decrease (-) of Liabilities to banks
Cash-Flow from financing Activities
Change in Cash Position (A + B + C)
Co. 2
Co. 3
Co. 4
Co. 5
-26.81
7.75
2.72
6.36
7.00
3.54
8.94
6.65
3.04
12.30
9.95
4.51
10.21
5.16
2.35
1.28
-50.81
12.59
-53.28
-1.00
-1.00
0.00
-0.00
0.00
54.28
54.28
0.00
-0.14
-79.73
-18.75
-81.71
-2.00
-2.00
0.00
-3.52
0.00
86.45
82.93
-0.79
0.84
-2.36
-6.82
10.28
-31.00
-31.00
0.00
-1.95
0.00
25.00
23.05
2.33
0.39
0.00
-18.88
8.27
-60.00
-60.00
0.00
-3.33
0.00
55.07
51.73
0.00
-0.37
0.00
-2.13
15.21
-0.80
-0.80
0.00
-0.00
0.00
-20.00
-20.00
-5.59
Average Interest Rate for CFROI j = 13.0%
VALUE ORIENTED RATIOS

Co. 1
Co. 2
Co. 3
Co. 4
Co. 5
i Net Assets
1 Net Operating Income (NOI)
2 Cash-Flow (CF)
3 Net Assets (NA)
(%)
(mEUR)
(mEUR)
(mEUR)
8.3
-11.9
-16.3
130.3
8.5
14.8
16.9
190.2
7.9
10.5
18.6
109.8
7.7
15.8
26.8
152.0
8.4
9.3
17.7
60.9
5 EVA (NOI - i% * NA)

6 EVA (Period - Previous Period)
7 CFROI (CF/NA)
(mEUR)
(mEUR)
(%)
-22.7
-18.0
-12.5
-1.3
-9.4
8.9
1.8
-0.6
17.0
4.2
0.7
17.6
4.2
6.7
29.1
11 EBIT
(mEUR)
-11.9
27.0
19.0
28.7
17.0
ad 5: EVA = Economic Value Added

ad 7: CFROI = Cash-Flow Return on Investment
Duplex Period: 4
SS12 G6 Date: 11.6.2012
No. 16 Value Oriented Ratios

INVENTORY PROFIT & LOSS STATEMENT
Period
mEUR
Sales Revenue
P.per.
mEUR
Changes
absolute
percental
% of Sales Revenue
Cur. Period
Prev.Per.
290.41
196.01
94.40
48.2
100.0
100.0
209.53
134.12
75.42
56.2
72.2
68.4
- Sales Costs
32.48
28.81
3.67
12.8
11.2
14.7
- Costs R & D
6.63
2.60
4.02
154.7
2.3
1.3
13.04
11.85
1.19
10.1
4.5
6.0
0.00
0.00
0.00
0.0
0.0
0.0
28.72
18.63
10.10
54.2
9.9
9.5
Net Investment
6.35
2.68
3.68
137.3
2.2
1.4
0.00
0.00
0.00
0.0
0.0
0.0
- Income Taxes
10.07
7.18
2.89
40.3
3.5
3.7
= Net Income (NI)
12.30
8.77
3.53
40.3
4.2
4.5
+ Depreciation
9.95
7.95
2.00
25.2
3.4
4.1
+ Pension Reserve
4.51
3.05
1.46
47.7
1.6
1.6
26.76
19.77
6.99
35.3
9.2
10.1
- Cost of Products sold
- Administration Costs
- Other Expenses / Income
= Operating Profit
= Cash-Flow after Tax (CF)
28.72
18.63
10.10
54.2
9.9
9.5
- Taxes from Operating Profit
Operating Profit
12.93
8.38
4.54
54.2
4.5
4.3
= Net Operating Income (NOI)
15.80
10.24
5.55
54.2
5.4
5.2
INVENTORY NET ASSETS

mEUR
Land and Buildings
mEUR
absolute
percental
Cur. Period
Prev.Per.
6.75
7.00
-0.25
-3.6
4.4
8.4
87.05
36.75
50.30
136.9
57.3
44.0
Fixed Assets
93.80
43.75
50.05
114.4
61.7
52.4
Input Materials
0.00
0.39
-0.39
-100.0
0.0
0.5
Finished Goods
0.00
0.00
0.00
0.0
0.0
0.0
58.08
39.20
18.88
48.2
38.2
47.0
Accounts receivable
Securities and Cash
0.10
0.10
0.00
0.0
0.1
0.1
58.18
39.69
18.49
46.6
38.3
47.6
Total Net Assets
151.98
83.44
68.54
82.1
100.0
100.0
Owners' Equity
51.70
42.73
8.97
21.0
34.0
51.2
Current Assets
Average Interest Rate for CFROI j = 13.0%
RATIOS
Per. 0
i Net Assets
(%)
8.1
Per. 1
Per. 2
Per. 3
Per. 4
8.1
8.2
8.2
7.7
15.8
1 Net Operating Income (NOI)
(mEUR)
5.7
2.2
8.1
10.2
2 Cash-Flow (CF)
(mEUR)
13.6
10.8
18.3
19.8
26.8
3 Net Assets (NA)
(mEUR)
71.5
95.8
91.8
83.4
152.0
5 EVA (NOI - i% * NA)
(mEUR)
-0.1
-5.5
0.6
3.4
4.2
6 EVA (Period - Previous Period)
(mEUR)
0.0
-5.4
6.2
2.8
0.7
(%)
19.0
11.3
20.0
23.7
17.6
(mEUR)
10.4
4.0
14.8
18.6
28.7
7 CFROI (CF/NA)
11 EBIT
Per.
Per.
Per.
Per.
ad 5: EVA = Economic Value Added

ad 7: CFROI = Cash-Flow Return on Investment
Duplex Period: 4
SS12 G6 Date: 11.6.2012
Decision Data Report
Company 4
Period 4
Price
Adv.
Copy I
Copy I
Copy II
Copy II
Copy I
Copy I
Copy II
Copy II
Sales
Market 1
Market 2
Market 1
Market 2
Market 1
Market 2
Market 1
Market 2
Market 1
Market 2
MRR
Bulk Buyer
Bid Price
Expenses for CI
Period 5
(EUR/Units)
(FCU/Units)
(EUR/Units)
(FCU/Units)
(mEUR)
(mEUR)
(mEUR)
(mEUR)
(Number of Persons)
(Number of Persons)
(Y/N)
2,700
1,834
(Units)
(EUR/Units)
(mEUR)
7,000
2,500
10.0
8.50
1.00
142
17
Y
Product Devel.
Copy I-old
Techn.
Ecology
Value Analysis
(Number of Persons)
(mEUR)
(mEUR)
49
3.00
0.00
Copy I-new
Techn.
Ecology
Value Analysis
(Number of Persons)
(mEUR)
(mEUR)
0
0.00
0.00
Copy II-new
Techn.
Ecology
Value Analysis
(Number of Persons)
(mEUR)
(mEUR)
0
0.00
0.00
(Y/N)
(Y/N)
Y
N
Relaunch
New Launch
Purchasing
Production
Copy I
Copy II
(Units)
(Units)
106,513
0
Quantity purchased
Copy II
(Units)
Production
Copy I
Copy II
(Units)
(Units)
107,350
0
Production Lines
Type A
Investment
Disinvestment
Maintenance
Rationalization
(No.)
(Number)
(mEUR)
(mEUR)
Investment
Disinvestment
Maintenance
Rationalization
(No.)
(Number)
(mEUR)
(mEUR)
Investment
Disinvestment
Maintenance
Rationalization
(No.)
(Number)
(mEUR)
(mEUR)
0.8
0.0
(mEUR)
(mEUR)
2.5
5.0
Production Lines
Type B
Production Lines
Type C
Training Production Workers
Investment in environmental
Plants
Production Workers
Finance
Short-Term Loan
Long-Term Loans
Dividends
Purchase of Securities
Planning Figures
Revenue
Revenue
Revenue
Revenue
Return on Equity
Cash-Flow
Copy I Market 1
Copy I Market 2
Copy II Market 1
Copy II Market 2
1.0
0.0
0
0.0
0.0
2
(mEUR)
0.0
(Recruit./Dismis.)
(%)
853
42
(mEUR)
(mEUR)
(% of Net Income)
(mEUR)
65.6
0.0
42
0.0
(mEUR)
(mEUR)
(mEUR)
(mEUR)
(%)
(mEUR)
200.7
33.0
28.8
8.2

Period 4

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MANAGEMENT SIMULATION

TOPSIM General Management

No. 2 Market Results and Value of Inventory

Exchange Rate for Market 2: 1.50

Market Share (%)

Market Share (%)

Bid awarded to Company

Requests for bids

INPUT MATERIALS / PARTS

+ Quantity from Supplier

- Quantity used in Production

Copyright (c) 2011 by TATA Interactive Systems GmbH

No. 3 Production Lines - Environmental Technology

Type A Line No. 1

Type A Line No. 3

Type A Line No. 4

Type A Line No. 5

Type C Line No. 1

Type C Line No. 2

Type C Line No. 3

CAPACITIES OF PRODUCTION LINES

Type A Line No. 1

Type A Line No. 3

Type A Line No. 4

Type A Line No. 5

Type C Line No. 1

Type C Line No. 2

Type C Line No. 3

AVAILABILITY AND PRODUCTIVITY

Process Optimization Index

Prod. Index II (No. of ppl.)

EXPERIENCE AND PRODUCTIVITY

Copyright (c) 2011 by TATA Interactive Systems GmbH

No. 4 Human Resources and Product Development

STAFF BREAKDOWN BY DEPARTMENT (COST CENTER)

Wages & Salaries (1)

Non-sal. Staff Costs

Total staffing Costs

Non-salary Staff Costs as % of Wages & Salaries

Training (Production) mEUR:

Motivation of Staff (Index):

(1) Without Overtime Costs

Copyright (c) 2011 by TATA Interactive Systems GmbH

No. 5 Cost Type, Cost Center Accounting

Total staffing Costs

Non-sal. Staff Costs

Misc. R&D Costs

COST CENTER ACCOUNTING (mEUR)

Total staffing Costs

Non-sal. Staff Costs

Copyright (c) 2011 by TATA Interactive Systems GmbH

No. 6 Cost Accounting (Unit-of-Output Costing)

= Total Production Costs

= Cost of Goods Manufactured

(Ecology + Value Analysis)

(Cost Center R & D)

(Cost Center Sales)

Direct Costs (2)

(Cost Center Admin.)

COST ACCOUNTING (EUR/UNIT)

= Total Production Costs

= Cost of Goods Manufactured

(Ecology + Value Analysis)

(Cost Center R & D)