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Working capital management

Raleifoot Chisolm

FIN 554 Finance for Managerial Decision Making

University of Phoenix

Jerry Udoh

June 6, 2006

MEMORANDUM

TO: Stephanie Sanders, CFO

FROM: Raleifoot Chisolm

DATE: June 6, 2006

SUBJECT: Working Capital Management

Dear Stephanie Sanders:

Lawrence Sports is $ 20 million revenue companies that manufactures and distribute equipment and protective gear for baseball, football, and volleyball. Our principle customer is Mayo; they contribute to 95% of our sales. They are # 1 in Canada, and have stores in the U.S and Mexico.

Gartner is our main supplier of wood working process, testing equipment, fabric and accessories. We depend on them for 70% of our raw materials.

Lawrence Sports contributes to 75% of Murray's sales. They supply us with semi-leather products.

Our line of credit is $1.2 million, but the interest increase with our increase in borrowing. We also have to keep a minimum cash of $50,000.

During the period of March 31- April 26 there is no invoices coming in from Mayo, this literally means Lawrence Sports has no money coming in. Mayo has informed us that they cannot pay 80% of its invoices. We continue to have operating expenses and the need for raw material. In order to keep cash coming in we have to borrow money each month from the bank, the loan has to be repaid

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