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Celemi Apples and Oranges Business Simulation

Business Finance Training for Everyone

"Invite people to think like business owners in an Apples and Oranges business simulaiton – so they can base their future decisions on sound business thinking."

Celemi Apples & Oranges is available in four different versions: Manufacturing, Manufacturing-Sales, Retail and Service. Each version is available in multiple languages.

Celemi Apples and Oranges® brings financial statements to life through its simple, profound model of a company. Participants form the incoming management team of A&O Inc. – an established company that is facing some tough challenges. The company is losing market share and there are increasing demands from suppliers and customers. Celemi's Apples & Oranges Inc. needs a new, disciplined financial strategy.

Teams learn how to monitor cash flow, make resource utilization improvements, and measure results in the balance sheet and income statement. Participants of all experience levels are able to gain new skills or build on prior experience to:

  • read and interpret financial statements
  • identify critical elements affecting profitability
  • analyze financial ratios and key performance indicators, and make priorities accordingly

Your people will explore the cause–and–effect relationships that govern a company´s financial statements – and develop an intrinsic business sense that will govern their future decisions in every day work.

Many small wins... Can one person´s actions really make a difference on profits and cash flow? In Celemi´s Apples & Oranges seminars, participants discover several opportunities for cost savings and improving cash flow. Are you ready to try it out?

For more information on Celemi Apples & Oranges  business simulations call 1.866.484.6610 or email for a no obligation consultation on all of your learning needs.

You may also be interested in seeing our Tango Business Simulation

Celemi Apples and Oranges Quickfacts

Apples and Oranges Key Learnings

  • Business Acumen
  • Financial Literacy
  • How your business works
  • Why Cash is king

Apples and Oranges Versions

  • Manufacturing
  • Manufacturing for sales
  • Retail
  • Service

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  • Celemi Apples and Oranges is a board-based business simulation or business game


  • Celemi Apples and Oranges can accomodate from four to several thousand participants
  • Participants are grouped in teams of 3-4
  • One Celemi certified facilitator for every 25-30 people
  • Employees at all levels

Time required

  • 6-8 hours, corresponding to 3 years of operation


  • Facilitators certified by Celemi


  • Celemi Apples and Oranges is available in For information about available languages for respective business logic
  • Business simulations are continuously translated, so please contact us
  • Business simulations are often called business games

You might also want to see

for manufacturing - Decision Base 

for service - Tango