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Mr. Panetta, owner of Cosmo's Restaurants Limited is trying to make some important decisions on the future of his family business. Panetta has the options of not growing, growing by opening a third drive-in/takeout restaurant or by manufacturing and marketing the restaurant's best selling product, the Cosmobob. Originally an in-house product, the Cosmobob was successfully marketed to local restaurants by Panetta, and the demand for the product has outgrown the restaurant's production facilities. Panetta is determined to make a decision in the best interests of his family.

The assistant credit manager for a jewellery wholesaler, must assess and compare the credit standing of two of their retail clients. The assessment, which would be used to determine if changes in credit policy were necessary, had to be submitted to both the credit manager and the sales manager in one week. This case provides students the opportunity to calculate financial ratios and use them in decision making. The focus should be on the development of the ratios and trying to appraise one business versus the other. If time is available, the instructor may wish to spend some time on credit appraisal. A follow-up to this case is available, Gardiner Wholesalers Incorporated (B), case 9A84J003.

This case is a follow-up to Gardiner Wholesalers (A) case, 9A84J002, where the assistant credit manager, is assessing the credit standing of two retail clients. Her analysis of past financial performance was complete but a banker friend suggested that the credit report should include projected statements so that the future financing needs of the two jewellery retailers could be estimated. The case provided the retail managers' views on the future of the respective companies as well as some recent trends in the retail marketplace. There is ample information to construct projected income statements and balance sheets.

The assistant credit manager for a jewellery wholesaler, must assess and compare the credit standing of two of their retail clients. The assessment, which would be used to determine if changes in credit policy were necessary, had to be submitted to both the credit manager and the sales manager in one week. This case provides students the opportunity to calculate financial ratios and use them in decision making. The focus should be on the development of the ratios and trying to appraise one business versus the other. If time is available, the instructor may wish to spend some time on credit appraisal. A follow-up to this case is available, Gardiner Wholesalers Incorporated (B), case 9A84J003.