This image shows a CPA CFE Day 1 financial appendix from GevorgCPA.com comparing DHC boutique hotel performance against industry benchmarks for years ended December 31, 2022 and 2019, covering RevPAR, occupancy rate, ADR, current ratio, debt to equity, total debt to assets, return on equity, operating margin, and profit margin, demonstrating how candidates should use exhibit data to support quantitative big picture analysis in CFE Day 1 case writing, relevant to CFE candidates studying financial benchmarking and constraint analysis.