It is evidently clear from the discussion that as per the 2009 results for each region, actual profit has exceeded the estimates of the profit plan excluding Spain. Circumstances for better performance or poor performance have been different. Jacques has confidence in the capabilities of all his regional managers. An analysis of each region’s results has been attempted to help Jacques reach a balanced view on why a particular region has performed better. what factors have been responsible other than the able management of his three countries’ managers. Circumstances for each country’s market have been elaborately discussed and analyzed with the given data. how each manager copped with the situation not to let it go out of control. The role played by all has been worth appreciation is given the circumstances including the data on climate change and considering the historical data in the context of reduced sales by the Spanish division of Compaigne. Individual performance of all the managers has been evaluated as per the case study. Based on the overall analysis, opinion of the CEO, Jacques has been attempted on the problems faced by Compaigne at the end of the report. This report is made on the summer business of selling ice-cream by Compaigne du Froid S.A., which has expanded in France, Italy, and Spain. The purpose of this report is to help the CEO and major shareholder of the company, Jacques Trumen, in taking the decision whether he should continue with the traditional practice of awarding 2% bonus from corporate profit to all the regional managers irrespective of their performance. For this purpose, the performance of the three country divisions has been evaluated on the basis of 2009 results and appraisal done by Jacques besides including the issue of ice-cream transfer from France to Spain.