1. Sonja Sweet, Justine Rancy, Brett Melnick and Scott Cameron

2.  Mountain Bikes- Low Price/High Quantity ◦ Direct Competitors  Lane Bikes  Youth Bikes- Close to target price ◦ Competitors  Lane Bikes (2016)  Bikes Inc. (2017)

3.  Relatively Steady/Average Results  Third in: ◦ Shareholder Value ◦ Sales (Mountain Bikes)  Gross Margin: $6,543,315  Shareholder value of $24.04  Sales revenue of $15,911,305  Gross margin of $6,543,315  Profit of $2,671,204

4. 2018 Bikes Inc. Cyclo Bikes Lane Bikes Aspire Bikes Wheels of Fortune Industry Average Sales Revenue$21,216,436100%$27,442,303100%$12,840,204100%$13,780,330100%$15,911,305100% Cost of Goods Sold$11,619,33155%$9,402,32034%$6,280,98849%$5,676,02241%$9,367,99059%48% Gross Margin$9,597,10545%$18,039,98366%$6,559,21651%$8,104,30859%$6,543,31541%52% Profit After Tax$3,740,87018%$10,184,95437%$1,539,51012%$1,584,24111%$2,671,20417%19%

5. 2018 2017 2016 2015 2014 Sales Revenue$15,911,305$15,168,351$12,192,010$8,218,502$8,615,854 Change in Sales$742,954$2,976,341$3,973,508($397,352)₋ Percentage Change in Sales5%24%48%-5% ₋ COGS $9,367,990$8,274,326$6,731,932$4,724,247$4,961,896 Change in COGS $1,093,664$1,542,394$2,007,685($237,649)₋ Percentage Change in COGS13%23%42%-5% ₋ Profit after tax $2,671,204$2,813,078$1,471,922$1,084,914$1,223,149 Change in Profit after tax ($141,874)$1,341,156$387,008($138,235)₋ Percentage change in profit after tax-5%91%36%-11% ₋ 20182017201620152014 TOTAL ASSETS$17,733,987$15,770,558$12,571,275$10,945,490$9,919,819 Change in total Assets$1,963,429$3,199,283$1,625,785$1,025,671- Percentage change in total assest12%25%15%10%-

6.  Current ratio of 11.7:1  Debt to equity ratio of.11:1  Return on equity ratio of.17:1  Return on sales ratio of.17:1  Earnings per share of $2.69, below the industry average of $3.97  Wheels of Fortune is solvent in the short term and long term

7.  Mountain Bike segment of the company ◦ Wheels of Fortune sold 26,830 bikes, placing third in terms of sales ◦ Lowest PR Rating of.11 ◦ Second lowest Awareness Rating of.21 ◦ High distribution Rating  Youth Bike segment of the company ◦ Awareness rating of.16 ◦ PR rating of.05

8.  Mountain Bike segment of the company ◦ Lowest Quality Index ◦ Raised capacity but did not improve efficiency ◦ High wastage throughout the firms  Children’s bike segment ◦ Lowest Quality index ◦ Sales of $41,268

9. StrengthsWeaknesses Strong Cash position Second in industry for Cash Low Quality index 0.54 High Profit $2,671,204 Profit High Wastage 40% Cost Leader (Mountain Bike) Poor Demand forecast Low Idle Time High Cost of Goods Sold % High Sales for Youth Bike $41,268 Low Awareness Good Distribution performance for Youth bike 0.54 Low distribution performance for Mountain bike 0.35

10. OpportunitiesThreats Can buy shares back because of strong cash position Issue more dividend per share Bikes Inc. is a threat with a lower Retail Price in both Mountain and Youth bikes High CPU therefore we can make a large amount of bikes Bikes Inc. has higher sales We have low advertising so we have the opportunity to increase advertising and increase sales Better Quality for both Mountain Bike and Youth Bike Capitalize on the shortage of bikes in both the Mountain and Youth bikes. Bikes Inc. also has higher Awareness rating

12. Wheels of Fortunes plans for the next 2 years if to increase it’s shareholder value by $10, giving a value of $34.04, for this to happen we must address  Large surplus of Cash  Low awareness  Opportunity to change price  Distribution for mountain bikes is too low  High wastage margins

13. Large Surplus of Cash  Currently have $13,236,320  2 nd in industry  Options to repurchase stocks  Options to increase the Dividend per share

14. Low Awareness  Awareness ratings for mountain bikes are.04 too low, and for youth.14 too low.  Increase Total Advertising to $2,155,000  Follow media channels more correctly  Raise mountain bikes to $855,000  Raise Youth Bikes to $1,300,000

15.  Opportunity to change price  Lane Bikes increased their price from $520 to $560  Next closet company is Bikes Inc at $555  $45 gap between Bikes Inc and Wheels of Fortune  We have the opportunity to increase our price

16. Distribution for Mountain bikes is too low  Distribution for mountain bikes is.15 under the recommended  Increase distribution support to sports stores from $25,000 from $15,000

17. High Waste Margins  Waste Margin are 2 nd highest in the industry at 40%  Industry average is 29% when recommended is 1-10%  Increase efficiency to $3,500,000 for 2 years to offset this problem

18.  Wheels of Fortune is has been operating under its full potential  We believe Wheels of Fortune is in a good position for continued growth