Despite the steady growth of tennis interest worldwide (in 2011, the Women’s Tennis Association’s top 10 players were all from different countries), the manufacture of acrylic surface materials for hard courts was not a growth industry. To achieve any reasonable growth, tennis-court-surface manufacturers had developed product lines that served related sports. During most of 2017, Surface Systems had taken a huge gamble and modernized most of its production facilities. In early 2019, financial statements for 2018 had just been made available, and an upcoming meeting of shareholders would be management’s first opportunity to publicly evaluate the effects of the restructuring.