1. How to Play
User Guide

2. Sunflower Nutraceuticals & the Nutraceutical Industry
You are the CEO of Sunflower Nutraceuticals (SNC), a privately-held Miami, Florida based nutraceuticals distributor
Sunflower is essentially breaking-even with flat annual sales growth on total revenues of $10 million. The nutraceutical distribution business is working capital intensive and margins are generally thin.  
Sunflower Nutraceuticals started in 2006 as an Internet-based direct to consumer distributor and retailer of dietary supplements
Product offering spans 100 SKUs from 50 third-party brands
Experienced ambitious growth including expansion into new retail outlets and private label production
 The nutraceutical industry is a relatively new sector with strong growth potential
In 2010, the global nutraceuticals market was worth approximately $128.6 billion.
The global market is forecasted to grow at a compound annual growth rate (CAGR) of 4.9% and reach $180.1 billion by 2017.
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How to Play
Prepare – Review the Prepare tab for an introduction to the company, How to Play, and download the terminology primer.
Analyze reports – The financial statements report the company's historical and current financial picture and how the financial condition of Sunflower Nutraceuticals has changed over time
Enter decisions – Click on the Decide tab to enter financing options (pending class settings) and investment decisions for the next phase. You can choose to invest in or reject any or all of the opportunities available to you in the 3-year phase. When you have finished entering your investment decisions, click the Submit Decision button to advance to the next phase.
Review – Look at the Synopsis page and your financial statements to see how each opportunity you selected impacted Sunflower Nutraceuticals’ performance.
Continue until you have completed all phases of the simulation.
Copyright © 2014 by Harvard Business School Publishing.

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Prepare
This section gives information on your role, a company overview, and provides basic steps for How to Play.
The Terminology Primer PDF downloadable from the “How to Play” introduces key concepts relevant to the simulation.
Copyright © 2014 by Harvard Business School Publishing.

5. ANALYZE: Dashboard Overview
This page provides a visual summary of the current status of the simulation based on the most recent phase completed. The sim begins in Phase 1, with the Dashboard presenting historical data for years
Equity Value and Total Firm Value
Annual Sales
Annual EBITDA
Annual Net Income
Annual Free Cash Flow
Cumulative Free Cash Flow
Cash Surplus/Shortfall
Total Value Created; and for each Phase
Incremental Credit Available
Total Value Created
Time Line – indicates your progress through the simulation 1 11 2 5 8 3 9 6 4 7 10
Copyright © 2014 by Harvard Business School Publishing.

6. ANALYZE: Balance Sheet
The Balance Sheet depicts 3 years of data for the current phase of the simulation.
As you progress through the simulation, a toggle at the top will allow you to view historical data.
This screen includes three bar charts illustrating each phase’s
Cash and Cash Equivalents values
Total Current Assets
Credit Line Availability
On this screen, like most others in the simulation, you can use Copy to Clipboard functionality to paste the data into a spreadsheet program of your choice for further analysis.
Copyright © 2014 by Harvard Business School Publishing.

7. ANALYZE: Income Statement
The Income Statement depicts 3 years of data for the current phase of the simulation.
As you progress through the simulation, a toggle at the top will allow you to view historical data.
This screen includes three line graphs illustrating each phase’s
Sales
EBITDA
Net Income
Copyright © 2014 by Harvard Business School Publishing.

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ANALYZE: Cash Flow
The Cash Flow Statement depicts 3 years of data for the current phase of the simulation.
As you progress through the simulation, a toggle at the top will allow you to view historical data.
This screen includes two bar charts illustrating each phase’s
Cash Flow from Operations
Ending Cash and Cash Equivalents
Copyright © 2014 by Harvard Business School Publishing.

9. ANALYZE: Credit Line and Ratios
The Credit Line and Ratios statement shows a table with financials for the company’s credit line statement depicting 3 years of data for the current phase of the simulation.
As you progress through the simulation, a toggle at the top will allow you to view historical data.
This screen includes a graphical illustration of the Cash Conversion Cycle that updates based on opportunities selected.
Copyright © 2014 by Harvard Business School Publishing.

10. DECIDE: Financing Option
If your instructor assigns the Financing Options Decisions, you’ll need to review a memo from Sunflower Nutraceuticals’ Board of Directors and determine the best financing option for your company from the three available options.
NOTE: Depending on your class settings, you may not have this decision available to you.
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DECIDE: Decisions
This is where all Decisions are entered. Each opportunity includes a detailed description and initial assumptions. You must decide to accept or decline each opportunity.
A green check indicates an opportunity has been selected.
Accepted Opportunities are listed.
Your selections will not be final until you click “Submit Decisions”.
Copyright © 2014 by Harvard Business School Publishing.