Calaveras Vineyards.

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…streamline the fixed assets especially the non-vineyard land and the idle assets to improve the productivity of the operation. Covenants should be set forth to avoid obtaining further debt by putting a cap on Debt ratio of 55%. The equity level should be improved and we recommend that after paying off the Term Loan to carry out the revolving line of credit thus making efficient in WACC. Other recommendations, improve the commercial accounts -High margin. Increase