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In the summer of 2018, Drinkworks CEO Nathaniel Davis needed to make a number of go-to-market decisions ahead of his company's upcoming product launch. Formed through a joint venture between Keurig Dr. Pepper and Anheuser-Busch InBev, Drinkworks had developed an innovative home bar system that let consumers make single-serving cocktails or beer with the push of a button. Keurig and AB InBev provided valuable technological, supply chain, and regulatory expertise, but since the Drinkworks Home Bar was a novel product, there were no established market benchmarks for the Drinkworks team to follow as they prepared for the Home Bar's upcoming market launch. After conducting several market research experiments, they needed to interpret the results and make several decisions around customer segmentation, value proposition, product assortment, pricing, and distribution channels. Could Drinkworks be the next billion-dollar opportunity for Keurig and AB InBev?

In March 2020, direct-to-consumer (DTC) company Pattern Brands needed to decide how to allocate resources across its different brands. Pattern Co-Founders Nick Ling and Emmett Shine hoped to avoid the pitfalls faced by some DTC companies-such as inability to scale and lack of competitive differentiation-by relying on their previous experience running a successful branding and marketing agency. Rather than focusing on a single brand, they conceived Pattern as a "DTC 2.0" model-a portfolio of 5 to 10 brands that shared a common theme of activities related to the home and a common mission of helping millennials enjoy daily life. Since its founding in August 2019, Pattern had launched cookware brand Equal Parts and home organization brand Open Spaces. Although Pattern's team still believed strongly in the benefits of a multi-brand strategy, Open Spaces' sales and unit economics had significantly outperformed Equal Parts' to date. Pattern's leadership wanted to build on Open Spaces' early momentum with new product colors and product lines, but they debated whether to act on the results of a recent customer survey indicating a positive response to an Equal Parts product redesign. Ling and Shine now had several decisions to consider. How should they allocate resources between repositioning Equal Parts and continuing to grow Open Spaces? How and when should they continue building Pattern's portfolio by developing a third brand? How much should they invest in marketing parent brand Pattern? More broadly, did Pattern's model represent the future of DTC brands?

This is a supplement to the "Accounting for Leases at American Airlines (A)" case. The (B) case describes American Airlines' financial results for the first quarter of 2020, as well as the continuing effects of coronavirus on the airline industry.

In March 2020, as coronavirus reduced demand for air travel, an analyst was forecasting American Airlines' (American's) first quarter financial results. To develop a forecast, she needed to familiarize herself with Accounting Standards Update (ASU) 2016-02, "Leases (Topic 842)," passed four years earlier by the Financial Accounting Standards Board. ASU 2016-02 required companies to disclose all leases on their balance sheets, but it made an exception for leases with variable payments, allowing companies to leave such leases off-balance sheet. The Wall Street Journal estimated that more than 50% of American's leases remained off-balance sheet due to the exclusion of variable leases. Should American and other companies be allowed to leave variable lease payments off-balance sheet? How did the decision to leave these payments off-balance sheet affect companies' risk profiles and valuations?

As Tara Noland, the Executive Director (ED) of GreenLight Cincinnati, reflected on her first few years on the job. Noland had delivered on what she had been hired to do in the city: work with leading philanthropists and nonprofit executives to use data and evidence to assess and understand the most pressing community needs; conduct due diligence on leading organizations nationally that were interested in replicating evidence-based programs in Cincinnati; and provide multi-year unrestricted funding and on-the-ground support for the selected programs as they launched in the community. Now, looking to raise the second fund, Noland thought about her future. GreenLight Fund is an innovative venture philanthropy fund that raises regional funds to help replicate evidence-based social service programs. The case explores the launch of their Cincinnati site and outlines some of the questions in how GreenLight balances national and local decision-making, creates career pathways for staff, how it helps organizations replicate, and how it manages its own replication and scale.

This is a supplement to the People Analytics at Teach For America (A) case. In this supplement, situated one year after the A case, Managing Director Michael Metzger must decide how to apply his team's predictive models generated from the previous year's data.

Founded in 2015 by Dan Gilbert, Josh Luber, and Greg Schwartz, StockX was an online platform where users could buy and sell unworn luxury and limited-edition sneakers. Sneaker resale prices often fluctuated over time based on supply and demand, creating a robust secondary market that bore similarities to the stock market. Inspired by these similarities, StockX's co-founders created a secondary platform that tracked sneaker resale prices over time and that emphasized authenticity, anonymity, and transparency. In 2017, StockX began to experiment with ways to expand from the secondary market into the primary market, using a new type of online auction known as an initial product offering (IPO). Based on the results of its first IPOs, was StockX on the right track with its strategy to expand into the primary market?

Spreadsheet supplement to case 620062

Founded in 2008 at Vrije Universiteit Brussels, Collibra was a data intelligence company that found product-market fit in the years after the global financial crisis, when many companies were under pressure from consumers and governments to improve their data management efforts. Over the years, Collibra expanded its product offering from a Semantic Data Integration tool to a Data Governance Platform with a range of data management and governance tools, and also expanded geographically from Belgium to the U.S. and other countries. In 2019, with more than 350 clients, Collibra became a unicorn with a valuation of more than $1 billion. Now, co-founders Felix Van de Maele, Stijn Christiaens, and Pieter De Leenheer needed to decide how to move from "data governance" to "data intelligence

Chief is a New York-based peer network that provides mentorship, support, networking opportunities, and a sense of community to women executives. Co-founders Carolyn Childers and Lindsay Kaplan launched the company in January 2019, and just two months later, Chief has 400 members and a growing waiting list. Now, Childers and Kaplan must determine how aggressively to scale Chief's model to other cities. How much money should they raise in Chief's Series A, and when? Which cities should they expand to first? What are the potential risks of moving too fast, and how can they best mitigate them? For more background on Childers and Kaplan's decision to found Chief, please see "Chief: Role for Carolyn Childers" (HBS No. 920-019) and "Chief: Role for Lindsay Kaplan" (HBS No. 920-020).

In 2018, Lindsay Kaplan is preparing to meet with Carolyn Childers about the possibility of co-founding Chief, a New York-based peer network for women executives. Kaplan is currently the vice president of communications and brand engagement at a successful mattress company, and she is happy in her current role. However, she is excited by Childers's vision for a community of women executives and believes she could bring valuable expertise as Chief builds its brand experience. Should Kaplan join Chief as a co-founder? What do they need to discuss before teaming up?

This case focuses on Nimbus Therapeutics, a biotechnology startup based in Cambridge, Massachusetts, as its leadership team tries to determine the company's long-term strategy. The startup's founders structured Nimbus as a limited liability company, which has given it more flexibility when it comes to funding and development partnerships. Does the operating structure still makes sense as Nimbus looks ahead to the future?

This case describes the accounting fraud at Tesco Stores Limited (TSL), which was discovered by a senior accountant in TSL's finance department. The accountant was concerned about TSL's handling of commercial income, which, according to the accountant, overstated Tesco's profit by an estimated £246 million. Beyond the accounting issue, the case describes Tesco's organizational and cultural shortcoming causing this problem, how Tesco's new CEO Dave Lewis responded to the allegations, and how the court held the Tesco accountable for its fraudulent accounting. In September 2014, Amit Soni, a senior accountant in Tesco Stores Limited's (TSL) finance department filed a report with Tesco's legal team. Soni was concerned about TSL's handling of commercial income. According to the accountant's allegations, TSL employees had been inflating commercial income to meet the division's financial targets, causing Tesco's projected trading profit for the six months ended August 23, 2014 to be overstated by an estimated £246 million. Tesco's legal team had quickly referred the issue to CEO Dave Lewis, who had started in the role just a few weeks earlier, on September 1. Lewis had to decide how to respond to these allegations. Did the allegations have merit and what are the causes for the accounting violations? Should managers be removed if Tesco determined that the allegations had merit? What were the legal consequences for Tesco and how should Tesco's organizational structure and culture evolve?

This case serves as a complement to the case "Accounting Fraud at Tesco Stores (A)".

This case serves as a complement to the case "Accounting Fraud at Tesco Stores (A)".

Care.com was an online platform designed to match caregivers with individuals seeking care for themselves, others, and pets, through job postings, caregiver profiles, and directories of local day care centers. In March 2019, the Wall Street Journal had just published a 2,900-word investigative piece detailing potential trust and safety concerns of customers of Care.com. The success of Care.com's business model required individuals to trust the platform enough to leave their children or elderly relatives with caregivers found through Care.com. If unaddressed, the claims in the Wall Street Journal might undermine that trust. Care.com's leadership team had to decide how to respond to the article and evaluate whether Care.com's existing safety measures were sufficient. The (B) case describes the company's response, and subsequent developments.

Care.com was an online platform designed to match caregivers with individuals seeking care for themselves, others, and pets, through job postings, caregiver profiles, and directories of local day care centers. In March 2019, the Wall Street Journal had just published a 2,900-word investigative piece detailing potential trust and safety concerns of customers of Care.com. The success of Care.com's business model required individuals to trust the platform enough to leave their children or elderly relatives with caregivers found through Care.com. If unaddressed, the claims in the Wall Street Journal might undermine that trust. Care.com's leadership team had to decide how to respond to the article and evaluate whether Care.com's existing safety measures were sufficient. The (A) case describes the situation facing the management and the company's initial response.