Overview
What Is This Simulation?
You run a small factory that makes HubOne — a 6-port USB-C hub sold to B2B buyers. Each round represents one quarter of operation. You compete against other teams (played by AI) for the same pool of market demand.
Learning Goals
- ✓Read and interpret a P&L, Balance Sheet, and Cash Flow Statement
- ✓Understand why cash and profit can diverge in the short term
- ✓Explain the impact of working capital (receivables, payables, inventory) on liquidity
- ✓Connect operational decisions to financial outcomes
- ✓Make trade-off decisions under resource constraints and competitive pressure
Starting Position
Starting Cash
€50,000
Raw Materials
300 units
Fixed Assets
€80,000
Staff
6 workers
Machine Capacity
200 units/qtr
Total Capacity
500 units/qtr
The Core Lesson
Profit and cash are not the same thing. You can be highly profitable on paper but run out of cash if you offer too much credit to customers or neglect to pay suppliers. The simulation is designed to make you experience this tension first-hand.