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In June 2018, the co-founder and chief brand officer of HEXO Corp. (HEXO), a medical cannabis company in Gatineau, Quebec, Canada, needed to prepare his company for the legalization of Canada’s recreational marijuana market. HEXO already provided a range of innovative, smoke-free, and traditional marijuana products to customers across Canada. The chief brand officer planned to analyze the inflows and outflows associated with two options for entering the recreational cannabis market: constructing a new greenhouse and acquiring one of the company's competitors in eastern Canada. Because HEXO could pursue only one option, he would need to assess each option carefully, both qualitatively and quantitatively; develop short-term and long-term action plans; and project an income statement and balance sheet for the next fiscal year. The chief brand officer wanted to ensure that HEXO was in the best position to achieve economies of scale by increasing production capabilities, establishing a widespread distribution network, and developing a strong brand through high-quality customer experiences.

In June 2018, the co-founder and chief brand officer of HEXO Corp. (HEXO), a medical cannabis company in Gatineau, Quebec, Canada, needed to prepare his company for the legalization of Canada's recreational marijuana market. HEXO already provided a range of innovative, smoke-free, and traditional marijuana products to customers across Canada. The chief brand officer planned to analyze the inflows and outflows associated with two options for entering the recreational cannabis market: constructing a new greenhouse and acquiring one of the company's competitors in eastern Canada. Because HEXO could pursue only one option, he would need to assess each option carefully, both qualitatively and quantitatively; develop short-term and long-term action plans; and project an income statement and balance sheet for the next fiscal year. The chief brand officer wanted to ensure that HEXO was in the best position to achieve economies of scale by increasing production capabilities, establishing a widespread distribution network, and developing a strong brand through high-quality customer experiences.

In 2019, the co-founders of Praxis—a toothpaste that aimed to improve the health and wellness of its users by incorporating vitamins, minerals, and supplements into the toothpaste—were contemplating whether to launch their business. The mission of Praxis was to facilitate a health-conscious lifestyle and empower individuals to improve their productivity and well-being. The duo wanted to assess the business environment, evaluate their product and marketing strategy, project the venture’s financial performance for the first three years of operations, and ultimately determine whether they should pursue the idea. They had specific goals in mind since they had won a case competition at their university, been approached by many investors, and been shortlisted to star on Dragons’ Den. Could they successfully launch Praxis, differentiate Praxis from other industry players, and continue managing their existing workload in their studies at Western University?

In 2019, the co-founders of Praxis-a toothpaste that aimed to improve the health and wellness of its users by incorporating vitamins, minerals, and supplements into the toothpaste-were contemplating whether to launch their business. The mission of Praxis was to facilitate a health-conscious lifestyle and empower individuals to improve their productivity and well-being. The duo wanted to assess the business environment, evaluate their product and marketing strategy, project the venture's financial performance for the first three years of operations, and ultimately determine whether they should pursue the idea. They had specific goals in mind since they had won a case competition at their university, been approached by many investors, and been shortlisted to star on Dragons' Den. Could they successfully launch Praxis, differentiate Praxis from other industry players, and continue managing their existing workload in their studies at Western University?

In mid-2019, the owner of Ireland Renovations was contemplating the future of his renovation and construction company that operated in London and Middlesex County in Ontario, Canada. The owner's youngest son was interested in working for the business, but the owner wondered whether the company could afford to hire him. His son had previously worked for the company part-time and had shown an interest in helping his father grow the business. The owner decided to project and analyze cash budgets for fiscal years 2020 and 2021 to determine whether hiring his son would be a feasible option.

In mid-2019, the owner of Ireland Renovations was contemplating the future of his renovation and construction company that operated in London and Middlesex County in Ontario, Canada. The owner’s youngest son was interested in working for the business, but the owner wondered whether the company could afford to hire him. His son had previously worked for the company part-time and had shown an interest in helping his father grow the business. The owner decided to project and analyze cash budgets for fiscal years 2020 and 2021 to determine whether hiring his son would be a feasible option.

External pressures from an increasingly saturated industry were forcing the president of Crème Couture Bridal Inc. to contemplate the future of her business. Crème Couture operated as a retail outlet for memorable lifestyle events, selling wedding dresses, bridalwear, formalwear, and various accessories to women of all ages. The president wanted to develop an expansion strategy that would best position Crème Couture for long-term success. Specifically, she wanted to assess the profitability of each revenue segment to determine which segments should be further enhanced or eliminated. She wanted her expansion strategy to align with her long-term goals of attracting more clientele, providing exceptional customer service and increasing net profit.

The Academy, a local CrossFit gym in Kitchener, Ontario, was determining how best to expand its business in order to continue its growth trajectory in a highly competitive industry. The gym’s co-owner and head coach needed to decide whether to invest in upgrading The Academy’s existing facility or open a second location. He wanted to complete a qualitative industry size-up, competitive analysis, consumer analysis, and corporate capabilities size-up, in addition to a quantitative size-up, including statement of cash flows and ratios analyses. He required the chosen growth strategy to meet a hurdle rate of 20 per cent.

The Academy, a local CrossFit gym in Kitchener, Ontario, was determining how best to expand its business in order to continue its growth trajectory in a highly competitive industry. The gym's co-owner and head coach needed to decide whether to invest in upgrading The Academy's existing facility or open a second location. He wanted to complete a qualitative industry size-up, competitive analysis, consumer analysis, and corporate capabilities size-up, in addition to a quantitative size-up, including statement of cash flows and ratios analyses. He required the chosen growth strategy to meet a hurdle rate of 20 per cent.

In 2018, the owner of Northwest Fitness, a fitness business in London, Ontario, Canada, was analyzing the business's past year of operations and planning for the future. The company focused on “functional fitness” training to help clients improve aspects of their everyday life. The owner had launched the fitness studio with the help of a bank loan and a line of credit; after three years of success, he wondered if the company was finally in a financial position that would allow him to expand operations. He needed to analyze the past financial performance and project a statement of earnings and a statement of position assuming an expansion was pursued.

In 2018, the owner of Northwest Fitness, a fitness business in London, Ontario, Canada, was analyzing the business's past year of operations and planning for the future. The company focused on "functional fitness" training to help clients improve aspects of their everyday life. The owner had launched the fitness studio with the help of a bank loan and a line of credit; after three years of success, he wondered if the company was finally in a financial position that would allow him to expand operations. He needed to analyze the past financial performance and project a statement of earnings and a statement of position assuming an expansion was pursued.

In August 2018, the founder of Speak-On, was finalizing plans for his company’s first year of operations. Speak-On was a learning tool used in classrooms to help students improve their communication and public speaking skills. Having worked on developing a prototype all summer with financing from the Government of Ontario, the founder needed to understand the cash needs for his company. He planned to project a cash budget for fiscal year 2018 and do a sensitivity analysis on his projections to determine the amount of additional financing needed. Did Speak-On require external financing, and would the line of credit support the cash needed?

In August 2018, the founder of Speak-On, was finalizing plans for his company's first year of operations. Speak-On was a learning tool used in classrooms to help students improve their communication and public speaking skills. Having worked on developing a prototype all summer with financing from the Government of Ontario, the founder needed to understand the cash needs for his company. He planned to project a cash budget for fiscal year 2018 and do a sensitivity analysis on his projections to determine the amount of additional financing needed. Did Speak-On require external financing, and would the line of credit support the cash needed?

In December 2017, the managing director (MD) of Macmet Engineering Limited (Macmet), an engineering firm located in Kolkata, India, was preparing for an upcoming negotiation with a client a who had submitted a project proposal for the supply and installation of a water filtration system. The MD wanted to conduct an in-depth cost analysis to determine a competitive bid to win the project. Typically, pricing decisions were made using the full-cost method; however, the MD wanted to consider the current industry and competitive landscape in addition to an analysis of Macmet’s corporate capabilities to see if direct costing made more sense for this project. He also wanted to calculate the project’s absorption cost. Using the cost analysis alongside the qualitative analysis, the MD wanted to submit a bid in the next two weeks to win the project.

In December 2017, the managing director (MD) of Macmet Engineering Limited (Macmet), an engineering firm located in Kolkata, India, was preparing for an upcoming negotiation with a client a who had submitted a project proposal for the supply and installation of a water filtration system. The MD wanted to conduct an in-depth cost analysis to determine a competitive bid to win the project. Typically, pricing decisions were made using the full-cost method; however, the MD wanted to consider the current industry and competitive landscape in addition to an analysis of Macmet's corporate capabilities to see if direct costing made more sense for this project. He also wanted to calculate the project's absorption cost. Using the cost analysis alongside the qualitative analysis, the MD wanted to submit a bid in the next two weeks to win the project.

Two recent university graduates were completing a business plan in hopes of securing a government grant to assist them in coming up with the necessary funding to launch a new venture. The pair had developed an idea to launch a new food delivery mobile application. In order to complete the grant application, three years of projected cash budgets, statements of earnings, and statements of financial position would be required. It was spring, and the pair hoped to have the mobile application ready for launch in early autumn.

Two recent university graduates were completing a business plan in hopes of securing a government grant to assist them in coming up with the necessary funding to launch a new venture. The pair had developed an idea to launch a new food delivery mobile application. In order to complete the grant application, three years of projected cash budgets, statements of earnings, and statements of financial position would be required. It was spring, and the pair hoped to have the mobile application ready for launch in early autumn.

Character House Entertainment was a small entertainment company in the Greater Toronto Area that provided Disney and cartoon-character performances for children’s birthday parties and corporate events. The company's customizable services featured musical performances, meet-and-greets, games, dances, stuffed animals, and cotton candy. In April 2017, the company’s founder and chief executive officer anticipated an influx in demand for a recently released movie that had achieved worldwide success and critical acclaim. She wanted to offer this new theme in the company's event options in order to contend with competitors and stay current with customers. In addition to customer and competitor indicators, she wanted to assess the return the company could expect if it expanded into offering those characters.

Character House Entertainment was a small entertainment company in the Greater Toronto Area that provided Disney and cartoon-character performances for children's birthday parties and corporate events. The company's customizable services featured musical performances, meet-and-greets, games, dances, stuffed animals, and cotton candy. In April 2017, the company's founder and chief executive officer anticipated an influx in demand for a recently released movie that had achieved worldwide success and critical acclaim. She wanted to offer this new theme in the company's event options in order to contend with competitors and stay current with customers. In addition to customer and competitor indicators, she wanted to assess the return the company could expect if it expanded into offering those characters.

The owner and sole shareholder of a Vanderbilt Financial Services brokerage in London, Ontario, must decide on the best course of action to grow his business. In 2018, the owner was concerned that he had not accomplished as much as he could with his current business strategy. He was a financial adviser specializing in life insurance and mutual fund products, and he was looking to find new ways to grow. The owner had come up with two options to help achieve growth within his brokerage: enter the real estate market by building business office space to use and to rent to prospective tenants, or build a larger team of life insurance and mutual fund representatives to help manage his growing client base.