The Soups Division of Brannigan Foods generates 40% of the company’s revenues and more than half of its profits. But, the soup product category is shrinking and Brannigan, the largest player, is losing market share. Bert Clark, the Division Manager, is determined to reverse the trends and grow the Division’s profits by 3% per year going forward. Clark wants to assess the financial and strategic implications the submitted plans, to identify any other looming threats to the business, and to recommend a clear course of action that meets the Division’s 3% profit growth goal.