The company has many different customers to impress with a new console. They must appeal to both old-timers and die-hard players as well as their shareholders. The company will build on the excitement created in 2006 by the original remotes by making improvements to the next system. With the release of a new console, a new coherent marketing communications plan will need to be developed and implemented. Budget and Controls By reviewing recent financial information, it is determined that Nintendo is a strong and profitable company. Due to the massive popularity of the Wii gaming console in 2006, some ratios saw a sharp decline between 2006 and 2007. Nintendo has very little to no debt, which makes this company very liquid. Although the numbers are very good, a downward trend is present and the company needs to investigate so that it can continue to pay its expenses without selling its inventory over the next five years.