The commercial account manager at the main branch of the Crown Bank of Canada in Chicoutimi, Quebec, received a line of credit request from Materiaux Boisvert, a hardware and building materials company. Materiaux Boisvert was recently purchased by new owners, who were given a maximum line of credit of $1.6 million with the understanding that the loan would be re-evaluated after several months of operation. The commercial account manager was expecting a request of $1.8 million, but was surprised to find a request for $2.2 million. He must now analyze the company's past and future financial position in order to prepare for a meeting with the new owners to discuss the loan request.