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 Consolidated Revenue by Month & Y-T-D


Analyst Notes:


Severe weather in Southeast Asia during Dec. and Jan. lead to 5 of 10 plan closures and 3 operating at minimum capacity (<20%). Sales backlog has been redirected to European affiliates resulting in a 15% drop in revenues v plan and a small (<1%) positive offset in royalty income. Twelve month rolling plan has been adjusted accordingly.

Cost of Sales per Month & Y-T-D

Analyst Notes:

Cost of sales and gross margin tracking to plan. Anticipate large unfav inventory variances related to labor inefficiency and overhead allocation to begin rolling through in Apr and May. Margins expected to drop 10% in Apr and 15% steady-state through Jul. Some inventory write-off and refurbishment costs could spike in Jun --> (E) = $500k

Consolidated Operating Expenses per Month & Y-T-D 

Analyst Notes:

Short-term nature of the weather crisis makes adjustments in personnel impractical. Increase costs related to emergency redeployment of personnel plus outside contractors 5% - 15%. Self-insurance & deductibles estimated at $3M, as follows Feb $3k, Mar $7k, May $1.2M, Jun $1.7M. Increase in expenses to persist through Aug, see revised operating plan.

Consolidated Income From Operations, Including 3 Month & 6 Month Y-T-D Plan

Analyst Notes:

Combination of revenue shock and increased expenses coupled with slowing product demand beginning mid-Dec. has pushed operating income off plan by > $2M. Considering personnel cuts,  plant abandonment, and selected product spin-off options. All product development on-hold pending staff redeployment. See operating scenarios in conjunction with revised operating plan.