4. About The Company
Founded:
• 15 April 1925
California,US
Founder:
• C.L.Best, Benjamin
Holt
Headquarter:
• Peoria, IL,
US
5. World’s leading manufacturer of construction and mining
equipment, diesel and natural gas engines, industrial gas
turbines and diesel-electric locomotives.
Caterpillar operates through its three product segments
- Construction Industries - Resources Industries
- Energy and Transportation - Financing Related Services
Continued…
10. Balance sheet
Period Ending Dec 31, 2014 Dec 31, 2013 Dec 31, 2012
ASSETS
Inventory 12,205,000 12,625,000 15,547,000
Total Current Assets 38,867,000 38,335,000 42,138,000
Total Assets 84,681,000 84,896,000 88,970,000
LIABILITIES
Total Debt 39,285,000 37,750,000 40,143,000
Total Current Liabilities 27,877,000 27,297,000 29,415,000
Total Liabilities 67,935,000 64,085,000 71,438,000
OWNER EQUITY
Common Stock 5,016,000 4,709,000 4,481,000
Total Owner Equity 16,746,000 20,811,000 17,532,000
11. Income Statement
Period Ending Dec 31, 2014 Dec 31, 2013 Dec 31, 2012
Total Revenue 55,184,000 55,656,000 65,875,000
Cost of Revenue 40,391,000 41,454,000 47,852,000
Gross Profit 14,793,000 14,202,000 18,023,000
Net Income 3,695,000 3,789,000 5,681,000
12. Liquidity Analysis
Current Ratio:
Current Assets
Current Ratio =
Current Liabilities
Net working Capital = Current Assets – Current Liabilities
Year 2012 2013 2014
Current Ratio 1.43 1.404 1.407
Year 2012 2013 2014
Net Working
Capital
12,723,000 11,038,000 10,990,000
13. Profitability Analysis
Gross Profit
Gross Profit = 100
Net sales
Net Profit After tax
Net Profit Margin = 100
Net sales
Year 2012 2013 2014
Gross Profit Ratio 27.35 % 25.5 % 26.8 %
Year 2012 2013 2014
Net profit Margin 8.62 % 6.80 % 6.67 %
14. Profitability Analysis
Net profit after tax
Return on Investment = 100
Total Assets
Net profit after tax
Return on Equity = 100
Total Equity
Year 2012 2013 2014
Return on Investment 7.50 % 4.46 % 4.36 %
Year 2012 2013 2014
Return on Equity 38.10 % 18.74 % 22.06 %
16. Efficiency or activity analysis
Inventory Turnover:
Cost Of Good Sold
Inventory turnover =
Average inventory
Ending Inv + Beginning Inv
average inventory =
2
Year 2012 2013 2014
Inventory turnover 3.18 2.95 3.25
Average inventory $15,045,500 $14,086,000 $12,415,000
17. Efficiency or activity analysis
Day’s inventory:
Average Inventory
Days inventory =
Cost OF Good Sold
Cost Of Good Sold
C.O.G.S per day =
300
Year 2012 2013 2014
Day’s inventory 94.3 101.9 92.2
C.O.G.S per day $159,506.6 $138,180 $134,636.6
18. Leverage Analysis
Debt / Equity ratio:
Total Debt
Debt/ Equity =
Total Equity
Year 2012 2013 2014
Debt/ Equity $2.28 $1.81 $2.34
19. Leverage Analysis
Debt of capitalization:
Total Debt
Debt of capitalization =
Total Debt + Total Equity
year 2012 2013 2014
Debt of capitalization 69.60% 64.4% 68.9%
20. Leverage Analysis
Equity of capitalization:
Total Equity
Equity of capitalization=
Total Equity + Total Debt
Year 2012 2013 2014
Equity of
capitalization
0.30 or 30.3% 0.35 or 35.5% 0.29 or 29.8%
21. Thanks For Your Attention
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