This case is useful in a financial-statement-analysis course, operations-management course, supply-chain-management course, or even a financial-reporting course that devotes a class or two to financial ratios. In any of these settings, the case provides a great opportunity for discussing one company's approach to developing a broad set of financial benchmarks. Moreover, the case lends itself to either introducing or reviewing a variety of financial ratios. Any of the specific ratios presented in the case are prime classroom learning foci through a review of their calculation, interpretation, and explanation of management actions for improvement in the arena of that ratio. The case is suitable for one 90-minute class or two 50-minute classes.