This document summarizes a financial performance analysis tool that allows users to: 1) Compare a target company's operating and working capital performance to industry benchmarks and peer companies through tables and graphs. 2) Identify potential improvements in key financial metrics like working capital days, operating expenses, and income statement categories. 3) Select desired improvements to calculate estimated cash benefits and earnings per share impacts from optimizing performance. 4) View historical performance trends over time for the target company and peer group across financial statements and key performance indicators.

1. Overall Benefits are summarized
and also converted to potential
EPS improvement
Identify potential Working Capital
improvement for Industry Median,
Peer, Top Quartile and Best
Demonstrated Performance
Analyses is available for all major
Industries
Spider diagram Quadrant status for
both Operating and Working
Capital Performance
You can also display the potential
Summary benefits based on desired
improvements selected for P&L and
BS categories
Company targeted is
selected from drop down
list, same with four other
Peer companies for
comparison. Each new
selection refreshes all
data and charts
THIS REPRESENTS THE SUMMARY PAGE OF
BOTH THE WORKING CAPITAL AND OPERATING
PERFORMANCE FOR ALL COMPANIES SELECTED
Identify potential improvement in each
of the P&L categories when compared to
Industry Median, Peer, Top Quartile and
Best Demonstrated Performance
This next Table allows
you to select the desired
improvement in days of
working capital as well as
displaying the resulting
cash benefit
This next Table allows
you to select the desired
improvement in days of
working capital as well as
displaying the resulting
cash benefit
The current and Best
Potential improvement,
based on Median, Peer,
Top Quartile and Best
Demonstrated
performance is displayed
for each P&L category in
these two Tables
The current and Best
Potential improvement,
based on Median, Peer,
Top Quartile and Best
Demonstrated
performance is displayed
in days and dollars for
Working Capital in the
Top two Tables
ALL TABLES ON THE LEFT
ALSO HAVE A
COMPLIMENTARY
GRAPHICAL
REPRESENTATION FOR
EACH
Quick graphical representation of
the 5-Year Net Income % Growth
for all 5 companies
Peer
Companies
selected
Appropriate
Weighted
Avg. Cost of
Capital can
be applied

2. THIS PAGE DISPLAYS THE SUMMARY TABLE OF THE
OPERATING PERFORMANCE FOR THE TARGET
COMPANY AS WELL AS INDIVIDUAL COMPARATIVE
OPERATIONAL COMPONENTS GRAPHICALLY WITH
PEER COMPANIES SELECTED
Identify potential improvement in each
of the P&L categories when compared to
Industry Median, Peer, Top Quartile and
Best Demonstrated Performance
Potential $ Improvement
ALL DATA AND GRAPHS ARE FOR THE FIVE COMPANIES SELECTED
FOR THEIR RESPECTIVE YEAR END FINANCIALS FROM 2012 TO
2016, AS WELL AS THE TWELVE TRAILING MONTHS (TTM)
This chart displays each component of
Operating Expenses as a % of Revenue,
as well as the Total Operating Expense
for the Target Company
This chart displays the number of turns annually
for each of major balance sheet category
These two charts display the Financial Strength
of the Company’s Balance Sheet as well as the
ability to cover Debt interest commitments
This chart displays each major Income Statement
component against Revenue to identify any anomalies
based on rate of change, which should track revenue
These two charts display the key categories of the Income
Statement on a comparative basis against each Peer company as
well as a five year history for the Target company

3. THIS PAGE DISPLAYS THE SUMMARY TABLE OF THE
WORKING CAPITAL PERFORMANCE FOR THE TARGET
COMPANY AS WELL AS INDIVIDUAL COMPARATIVE
COMPONENTS GRAPHICALLY WITH PEER COMPANIES
SELECTED
This chart displays each major Working Capital
component against Revenue to identify any anomalies
based on rate of change, which should track revenue
Corresponding $ Improvement
Potential Improvement in
Working Capital days by
component
Combined $ Improvement
This chart displays the management of Cash
generated or expended by the Company including
Investments, Financing, Operations as well as the Net
change in the cash position
This chart identifies the potential working capital
improvement ($) to the Industry Median, against Peers
selected, Top Industry Quartile and also the Best
Demonstrated Performance of the Target company over the
past five years
This chart compares the number of Net Working
Capital days and Dollars ($) being used by each
company selected
This chart displays the number of Working Capital
days used by the target company by specific
component
This chart displays the individual components of
Inventory and Total Inventory relative to COGS, which
should track similar paths