Fin201_IJN
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The document contains a series of charts comparing the actual ratios of a company to industry averages across several key financial metrics. The charts show that the company's current ratio, quick ratio, inventory turnover, days sales outstanding, fixed asset turnover, total asset turnover, gross profit margin, operating profit margin, net profit margin, return on assets and return on equity are generally lower than industry averages, while its debt to total assets ratio and times interest earned are higher than industry averages.
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Financial performance analysis on Textile industry _ FIN201_ IJN_EWU
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1CHAPTER 3Analysis of Financial Statements.docx
1
CHAPTER 3
Analysis of Financial Statements
2
Topics in Chapter
Ratio analysis
Du Pont system
Effects of improving ratios
Limitations of ratio analysis
Qualitative factors
3
Value = + + +
FCF1
FCF2
FCF∞
(1 + WACC)1
(1 + WACC)∞
(1 + WACC)2
Free cash flow
(FCF)
Market interest rates
Firm’s business risk
Market risk aversion
Firm’s debt/equity mix
Cost of debt
Cost of equity
Weighted average
cost of capital
(WACC)
Net operating
profit after taxes
Required investments
in operating capital
−
=
Determinants of Intrinsic Value:
Using Ratio Analysis
...
For value box in Ch 3 ratios FM13.
4
Overview
Ratios facilitate comparison of:
One company over time
One company versus other companies
Ratios are used by:
Lenders to determine creditworthiness
Stockholders to estimate future cash flows and risk
Managers to identify areas of weakness and strength
5
Income Statement20102011ESales$5,834,400 $7,035,600COGS4,980,000 5,800,000Other expenses720,000 612,960Deprec.116,960 120,000 Tot. op. costs5,816,960 6,532,960 EBIT17,440 502,640Int. expense176,000 80,000 EBT(158,560)422,640Taxes (40%)(63,424)169,056Net income($ 95,136)$ 253,584
6
Balance Sheets: Assets20102011ECash$ 7,282 $ 14,000S-T invest.20,000 71,632AR632,160 878,000Inventories1,287,360 1,716,480 Total CA1,946,802 2,680,112 Net FA939,790 836,840Total assets$2,886,592 $3,516,952
7
Balance Sheets: Liabilities & Equity20102011EAccts. payable$ 324,000 $ 359,800Notes payable720,000 300,000Accruals284,960 380,000 Total CL1,328,960 1,039,800Long-term debt1,000,000 500,000Common stock460,000 1,680,936Ret. earnings97,632 296,216 Total equity557,632 1,977,152Total L&E$2,886,592 $3,516,952
8
Other Data20102011EStock price$6.00$12.17# of shares100,000 250,000EPS-$0.95$1.01DPS$0.11$0.22Book val. per sh.$5.58$7.91Lease payments$40,000$40,000Tax rate0.40.4
9
Liquidity Ratios
Can the company meet its short-term obligations using the resources it currently has on hand?
10
Forecasted Current and Quick Ratios for 2011.
CR10 = = = 2.58.
QR10 =
= = 0.93.
CA
CL
$2,680
$1,040
$2,680 - $1,716
$1,040
CA - Inv.
CL
11
Comments on CR and QR2011E20102009Ind.CR2.581.462.32.7QR0.930.50.81.0
Expected to improve but still below the industry average.
Liquidity position is weak.
12
Asset Management Ratios
How efficiently does the firm use its assets?
How much does the firm have tied up in assets for each dollar of sales?
13
Inventory Turnover Ratio vs. Industry Average
Inv. turnover =
= = 4.10.
Sales
Inventories
$7,036
$1,716
2011E 2010 2009 Ind.
Inv. T. 4.1 4.5 4.8 6.1
14
Comments on Inventory Turnover
Inventory turnover is below industry average.
Firm might have old inventory, or its control might be poor.
No improvement is currently forecasted.
.
itw 2006 ar
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1CHAPTER 3Analysis of Financial Statements.docx
1
CHAPTER 3
Analysis of Financial Statements
2
Topics in Chapter
Ratio analysis
Du Pont system
Effects of improving ratios
Limitations of ratio analysis
Qualitative factors
3
Value = + + +
FCF1
FCF2
FCF∞
(1 + WACC)1
(1 + WACC)∞
(1 + WACC)2
Free cash flow
(FCF)
Market interest rates
Firm’s business risk
Market risk aversion
Firm’s debt/equity mix
Cost of debt
Cost of equity
Weighted average
cost of capital
(WACC)
Net operating
profit after taxes
Required investments
in operating capital
−
=
Determinants of Intrinsic Value:
Using Ratio Analysis
...
For value box in Ch 3 ratios FM13.
4
Overview
Ratios facilitate comparison of:
One company over time
One company versus other companies
Ratios are used by:
Lenders to determine creditworthiness
Stockholders to estimate future cash flows and risk
Managers to identify areas of weakness and strength
5
Income Statement20102011ESales$5,834,400 $7,035,600COGS4,980,000 5,800,000Other expenses720,000 612,960Deprec.116,960 120,000 Tot. op. costs5,816,960 6,532,960 EBIT17,440 502,640Int. expense176,000 80,000 EBT(158,560)422,640Taxes (40%)(63,424)169,056Net income($ 95,136)$ 253,584
6
Balance Sheets: Assets20102011ECash$ 7,282 $ 14,000S-T invest.20,000 71,632AR632,160 878,000Inventories1,287,360 1,716,480 Total CA1,946,802 2,680,112 Net FA939,790 836,840Total assets$2,886,592 $3,516,952
7
Balance Sheets: Liabilities & Equity20102011EAccts. payable$ 324,000 $ 359,800Notes payable720,000 300,000Accruals284,960 380,000 Total CL1,328,960 1,039,800Long-term debt1,000,000 500,000Common stock460,000 1,680,936Ret. earnings97,632 296,216 Total equity557,632 1,977,152Total L&E$2,886,592 $3,516,952
8
Other Data20102011EStock price$6.00$12.17# of shares100,000 250,000EPS-$0.95$1.01DPS$0.11$0.22Book val. per sh.$5.58$7.91Lease payments$40,000$40,000Tax rate0.40.4
9
Liquidity Ratios
Can the company meet its short-term obligations using the resources it currently has on hand?
10
Forecasted Current and Quick Ratios for 2011.
CR10 = = = 2.58.
QR10 =
= = 0.93.
CA
CL
$2,680
$1,040
$2,680 - $1,716
$1,040
CA - Inv.
CL
11
Comments on CR and QR2011E20102009Ind.CR2.581.462.32.7QR0.930.50.81.0
Expected to improve but still below the industry average.
Liquidity position is weak.
12
Asset Management Ratios
How efficiently does the firm use its assets?
How much does the firm have tied up in assets for each dollar of sales?
13
Inventory Turnover Ratio vs. Industry Average
Inv. turnover =
= = 4.10.
Sales
Inventories
$7,036
$1,716
2011E 2010 2009 Ind.
Inv. T. 4.1 4.5 4.8 6.1
14
Comments on Inventory Turnover
Inventory turnover is below industry average.
Firm might have old inventory, or its control might be poor.
No improvement is currently forecasted.
.
itw 2006 ar
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Due Tues., May 2- 7 questions
Big Time Picture Frames has asked you to determine whether the company's ability to pay current
liabilities and total liabilities improved or deteriorated during 2009. To answer this question, you gather the
following data:
______________________________________________2009__________2008
Cash $52, 000 51, 000
Short-term investments 30,000 --
Net receivables 110,000 120, 000
Inventory 217,000 262,000
Total assets 540,000 490,000
Total current liabilities 265,000 202,000
Long-term note payable 44,000 54,000
Income from operations 165,000 153,000
Interest expense 44,000 37,000
Requirement
1. Compute the following ratios for 2009 and 2008:
a. Current ratio
b. Acid-test ratio
c. Debt ratio
d. Times-interest-earned ratio
a. Calculate the current ratio for both years. (Round your answers to two decimal places.)
2009: nothing
2008: nothing
The Variline Inc., comparative income statement follows. 2010 data are given as needed.
Variline, Inc.
Comparative Income Statement
Years Ended December 31, 2012 and 2011
(Dollars in thousands) 2012 2011 2010
Net sales $176,000 $160,000
Cost of goods sold 93,600 86,000
Selling and general expenses 46,800 41,400
Interest expense 9,600 10,900
Income tax expense 10,200 9,200
Net income $15,800 $12,500
Additional data:
Total assets $201,000 $192,000 $174,000
Common stockholders' equity $96,900 $89,800 $79,500
Preferred dividends $3,400 $3,400 $0
Common shares outstanding during the
year 20,000 20,000 18,000
Requirements
1. Calculate the rate of return on net sales.
2. Calculate the rate of return on total assets.
3. Calculate the rate of return on common stockholders' equity.
4. Calculate the EPS.
5. Did the company's operating performance improve or deteriorate during 2012?
Requirement 1. Calculate the rates of return on net sales for 2012 and 2011. (Round your answers to
three decimal places.)
2012:
nothing
2011: nothing
The Specialty Department Stores, Inc., chief executive officer (CEO) has asked you to compare the
company's profit performance and financial position with the average for the industry. The CEO has
given you the company's income statement and balance sheet, as well as the industry average data for
retailers.
Specialty Department Stores, Inc.
Income Statement Compared with Industry Average
Year Ended December 31, 2010
Industry
Specialty Average
Net sales $782,000 100.0 %
Cost of goods sold 526,286 65.8
Gross profit 255,714 34.2
Operating expenses 164,220 19.7
Operating income 91,494 14.5
Other expenses 6,256 0.4
Net income $85,238 14.1 %
Specialty Department Stores, Inc.
Balance Sheet Compared with Industry Average
December 31, 2010
...
1 Student Name ACC374 Fall 2012 Section 2 3.docx
1
Student Name
ACC374 Fall 2012
Section 2
34. (6 points) (Ignore income taxes in this problem.) Rogers Company is studying a
project that would have a ten-year life and would require a $660,000 investment in
equipment that has no salvage value. The project would provide net operating income
each year as follows for the life of the project (Chapter 14):
Sales…………………………………... $500,000
Less cash variable expenses…………... 200,000
Contribution margin…………………... 300,000
Less fixed expenses………………….. :
Fixed cash expenses…………………... $200,000
Depreciation expenses………………… 80,000 280,000
Net operating income…………………. $20,000
The company’s required rate of return is 8%. What is the payback period for this
project?
Show calculations. Round to two decimal places.
2
Use the following to answer question 35:
(10 points) (Ignore income taxes in this problem.) Murdock Company has a chance
to make and sell a new plastic five-gallon container. The company estimates that the
net cash flows (sales less cash operating expenses.) arising from manufacture and sale
of the new container would be as follows (numbers in parentheses indicate an
outflow) (Chapter 14):
Years 1-10 $ 85,000 Per year
Year 11 $(20,000)
Year 12 $95,000
Murdock would need to purchase production equipment costing $200,000 now to use
in the manufacture of the new containers. This equipment would have a 12-year life
and a $20,000 salvage value (the $20,000 salvage value is not included in the
$95,000). Murdock Company’s required rate of return is 12%.
35. Requirement A: Should Murdock make the new 5 gallon container?
35. Requirement B: Why or why not?
35. Requirement C: Calculate the net present value of all cash flows associated with
this investment (rounded to the nearest thousand dollars) (Support your answer with
an “investment time line” see example on page 17):
3
36. (10 points) Match the following statement with the applicable ratios listed below
(Chapter 16):
_____ A measure of liquidity that shows the net current assets on hand to continue
business operations
_____ A rough measure of how many times a company’s inventory has been
turned into cash during the year
_____ Test of short-term debt-paying without having to rely on inventory or
prepaid assets
_____ A broad measure of profitability
_____ An index of whether a stock is relatively cheap or relatively expensive in
relation to current earnings
_____ the measure of the amount of assets being provided by creditors for each
dollar of assets being provided by the stockholders
A) Times interest earned F) Price-earnings ratio
B) Accounts Receivable turnover G) Working Capital
C) Debt-to-equity ratio H) Dividend yield ratio
D) Inventory turnover I) Gross Margin percentage
E) Quick ratio J) Book Value per Share
37. (8 points) (Ignore income taxes in this problem.) Stu ...
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1. Prepare and analize the common statement for An.pdf
1.
Prepare and analize the common statement for Anandam Manufacturing Company. Show all
calculations.
2.
Prepare and analize the cash flow statement for Anandam Manufacturing Company. Show all
calculations.
3.
Calculate the ratios based on case Exhibit 3. Show all calculations. Based on financial analysis
of financial statements, would a loan officer grant a loan to Anandam financial company?
EXHIBIT 3: INDUSTRY AVERAGE OF KEY RATIos Sector Average Ratio 2:301 Current
ratio Acid test ratio (quick ratio) 120 Receivable tunover ratioimes turnover 52 days Receivable
days Inventory turmover ratio Inventory days Long-term detttototal debt Debt-to-equity ratio
Gross profit rato Net profit ratio Retun on equity Retum on total assets 4.85 times 75 days 24%
35% 40% 18% 22% 10% Total asset turnover ratio Ti Fixed asset turnover ratio Current asset
tunover ratio3 interest coverage ratio (tmes 10 nterest earned Warking captal smover ratio Retu
on ed sset
Solution
1….Common -size Income statement 2012-13 % to Total sales 2013-14 % to Total sales
2014-15 % to Total sales Analysis of % to Total sales proportion Sales Cash 200 10.00%
480 10.00% 800 10.00% Credit 1800 90.00% 4320 90.00% 7200 90.00% Total Sales 2000
100.00% 4800 100.00% 8000 100.00% COGS 1240 62.00% 2832 59.00% 4800 60.00%
COGS has reduced in the last 2 yrs. Gross profit 760 38.00% 1968 41.00% 3200 40.00% so,
G/P has increased Operating Expenses: Gen.adm.& sell.exp. 80 4.00% 450 9.38% 1000
12.50% % to sales has doubled in 2013-14 & increased by more than 25% in 2014-15
Depreciation 100 5.00% 400 8.33% 660 8.25% Has increased by 3% in the last 2 yrs.
Int.exp.(on borrowings) 60 3.00% 158 3.29% 340 4.25% Has slightly increased in 2014-15
Profit before tax(PBT) 520 26.00% 960 20.00% 1200 15.00% PBT% has reduced gradually in
both the yrs.due to increase in all operating expenses esp.gen admn.& sell exp. Tax at 30% 156
7.80% 288 6.00% 360 4.50% Decrease % due to decrease in profit % Profit after tax(PAT) 364
18.20% 672 14.00% 840 10.50% PAT% has reduced gradually in both the yrs.due to increase in
all operating expenses esp.gen admn.& sell exp. Common-size Balance
Sheet Assets % to Total % to Total % to Total Fixed assets(net of dep) 1900 74.22%
2500 44.64% 4700 51.33% Assets have decreased to the total Current assets Cash & Cash
equivalents 40 1.56% 100 1.79% 106 1.16% Slight variation in ratio to total Accounts
Receivables 300 11.72% 1500 26.79% 2100 22.94% Has increased in 2013-14 & again
decreased in 2014-15 Inventories 320 12.50% 1500 26.79% 2250 24.57% Has increased in
2013-14 & again decreased in 2014-15 Total 2560 100.00% 5600 100.00% 9156 100.00%
Equity & Liabilities Equity share capital($ 10) 1200 46.88% 1600 28.57% 2000 21.84%
Decreased steadily in all the 2 yrs. Reserves & surplus 364 14.22% 1036 18.50% 1876 20.49%
Increased steadily in both 2 yrs.due to increase in $ net income in those yrs. Long-term
borrowings 736 28.75% 1236 22.07% 2500 27.30% Decreased in 2013-14 & again increased i.
Sheet1CategoryTwo Ratios from Each CategoryRatioFormula20152014Liq.docx
Sheet1CategoryTwo Ratios from Each CategoryRatioFormula20152014Liquidity Current and Quick RatioCurrentCurrent Assests/Current Liabilites2.122.01Quick(CA - Inventories)/Current Liabilites2.021.91Asset ManagementTotal Assets Turnover, Total Fixed Asset TurnoverTotal Assets Turnover,Sales/Total Assets0.620.65Total Fixed Asset TurnoverSales/Total Fixed Assets4.684.56Debt ManagementDebt to Assets and Debt to EquityDebt to AssetsTotal Liabilities / Total Assests0.870.88Debt to EquityTotal Liabilities / Common Stockholders Equity6.857.52Profitability Ratio Return on Assets and Return on EquityReturn on AssetsNet Income/Total Assets3.40%1.55%Return on EquityNet Income/Common Equity27.59%12.45%Market Ratio Earnings Per Share and Price to Earnings RatioEarnings Per Share Net Income / Common Shares Outstanding1.840.8Price to Earnings RatioMarket Price of Shares/Earning Per Share6.96.52
Sheet2
Sheet3
.
Analysis of financial statements@ bec doms
The document analyzes the financial statements of Computron for 2010 and 2011 using ratio analysis. Key ratios such as liquidity, asset management, debt management, and profitability are calculated and compared to industry averages. Most ratios have improved from 2010 to projected 2011 levels but are still below industry averages, indicating room for further improvement in areas such as inventory turnover, days sales outstanding, and return on assets. Debt levels have been reduced through recapitalization but lease payments still negatively impact coverage ratios.
Fm11 ch 13 analysis of financial statements
The document provides financial statement data and ratios for Computron Corporation for the years 2003-2005. It analyzes the company's performance and financial position over this period using various ratio, percentage change, and common-size analyses. Key points include: projected ratios in 2005 show improvement but many are still below industry averages, particularly liquidity and inventory turnover; the use of debt has boosted ROE while lowering ROA; and total asset growth exceeds sales growth, indicating room for better asset utilization.
Supply Chain Disruptions and Corporate Peformenace
Presented by: Vinod R. Singhal
College of Management
Georgia Institute of Technology
Atlanta, GA
Cass-Capco Institute Conference
April 14, 2011
Session3-notes.ppt
The document analyzes the financial performance of Timberland Company from 1997-1998 using their financial statements. It discusses key ratios like return on equity (ROE), return on assets (ROA), profit margin, asset turnover, and financial leverage. Timberland's 1998 ROE was 22.2% due to a 6.9% profit margin, 1.8 times asset turnover, and 1.8 times financial leverage. Various control ratios like inventory turnover and collection period are also examined. The limitations of ratio analysis are discussed.
analysis of financial statements
The document provides financial statement data and ratios for Computron Corporation for the years 2003-2005. It includes income statements, balance sheets, common size analyses, and percentage change calculations. Some of the key points summarized are:
- Computron's liquidity, inventory turnover, and receivables collection ratios are below industry averages in 2005, though improving from 2004 levels.
- Debt ratios improved significantly from 2004 to projected 2005 levels due to a recapitalization, but are still slightly below industry averages.
- Profitability as measured by ratios such as return on assets, return on equity, and profit margin are projected to be below industry averages in 2005, though improving.
- Market valuation ratios such as price-
LAND USE LAND COVER AND NDVI OF MIRZAPUR DISTRICT, UP
This Dissertation explores the particular circumstances of Mirzapur, a region located in the
core of India. Mirzapur, with its varied terrains and abundant biodiversity, offers an optimal
environment for investigating the changes in vegetation cover dynamics. Our study utilizes
advanced technologies such as GIS (Geographic Information Systems) and Remote sensing to
analyze the transformations that have taken place over the course of a decade.
The complex relationship between human activities and the environment has been the focus
of extensive research and worry. As the global community grapples with swift urbanization,
population expansion, and economic progress, the effects on natural ecosystems are becoming
more evident. A crucial element of this impact is the alteration of vegetation cover, which plays a
significant role in maintaining the ecological equilibrium of our planet.Land serves as the foundation for all human activities and provides the necessary materials for
these activities. As the most crucial natural resource, its utilization by humans results in different
'Land uses,' which are determined by both human activities and the physical characteristics of the
land.
The utilization of land is impacted by human needs and environmental factors. In countries
like India, rapid population growth and the emphasis on extensive resource exploitation can lead
to significant land degradation, adversely affecting the region's land cover.
Therefore, human intervention has significantly influenced land use patterns over many
centuries, evolving its structure over time and space. In the present era, these changes have
accelerated due to factors such as agriculture and urbanization. Information regarding land use and
cover is essential for various planning and management tasks related to the Earth's surface,
providing crucial environmental data for scientific, resource management, policy purposes, and
diverse human activities.
Accurate understanding of land use and cover is imperative for the development planning
of any area. Consequently, a wide range of professionals, including earth system scientists, land
and water managers, and urban planners, are interested in obtaining data on land use and cover
changes, conversion trends, and other related patterns. The spatial dimensions of land use and
cover support policymakers and scientists in making well-informed decisions, as alterations in
these patterns indicate shifts in economic and social conditions. Monitoring such changes with the
help of Advanced technologies like Remote Sensing and Geographic Information Systems is
crucial for coordinated efforts across different administrative levels. Advanced technologies like
Remote Sensing and Geographic Information Systems
9
Changes in vegetation cover refer to variations in the distribution, composition, and overall
structure of plant communities across different temporal and spatial scales. These changes can
occur natural.
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Due Tues., May 2- 7 questions Big Time Picture Frames h.docx
Due Tues., May 2- 7 questions
Big Time Picture Frames has asked you to determine whether the company's ability to pay current
liabilities and total liabilities improved or deteriorated during 2009. To answer this question, you gather the
following data:
______________________________________________2009__________2008
Cash $52, 000 51, 000
Short-term investments 30,000 --
Net receivables 110,000 120, 000
Inventory 217,000 262,000
Total assets 540,000 490,000
Total current liabilities 265,000 202,000
Long-term note payable 44,000 54,000
Income from operations 165,000 153,000
Interest expense 44,000 37,000
Requirement
1. Compute the following ratios for 2009 and 2008:
a. Current ratio
b. Acid-test ratio
c. Debt ratio
d. Times-interest-earned ratio
a. Calculate the current ratio for both years. (Round your answers to two decimal places.)
2009: nothing
2008: nothing
The Variline Inc., comparative income statement follows. 2010 data are given as needed.
Variline, Inc.
Comparative Income Statement
Years Ended December 31, 2012 and 2011
(Dollars in thousands) 2012 2011 2010
Net sales $176,000 $160,000
Cost of goods sold 93,600 86,000
Selling and general expenses 46,800 41,400
Interest expense 9,600 10,900
Income tax expense 10,200 9,200
Net income $15,800 $12,500
Additional data:
Total assets $201,000 $192,000 $174,000
Common stockholders' equity $96,900 $89,800 $79,500
Preferred dividends $3,400 $3,400 $0
Common shares outstanding during the
year 20,000 20,000 18,000
Requirements
1. Calculate the rate of return on net sales.
2. Calculate the rate of return on total assets.
3. Calculate the rate of return on common stockholders' equity.
4. Calculate the EPS.
5. Did the company's operating performance improve or deteriorate during 2012?
Requirement 1. Calculate the rates of return on net sales for 2012 and 2011. (Round your answers to
three decimal places.)
2012:
nothing
2011: nothing
The Specialty Department Stores, Inc., chief executive officer (CEO) has asked you to compare the
company's profit performance and financial position with the average for the industry. The CEO has
given you the company's income statement and balance sheet, as well as the industry average data for
retailers.
Specialty Department Stores, Inc.
Income Statement Compared with Industry Average
Year Ended December 31, 2010
Industry
Specialty Average
Net sales $782,000 100.0 %
Cost of goods sold 526,286 65.8
Gross profit 255,714 34.2
Operating expenses 164,220 19.7
Operating income 91,494 14.5
Other expenses 6,256 0.4
Net income $85,238 14.1 %
Specialty Department Stores, Inc.
Balance Sheet Compared with Industry Average
December 31, 2010
...
1 Student Name ACC374 Fall 2012 Section 2 3.docx
1
Student Name
ACC374 Fall 2012
Section 2
34. (6 points) (Ignore income taxes in this problem.) Rogers Company is studying a
project that would have a ten-year life and would require a $660,000 investment in
equipment that has no salvage value. The project would provide net operating income
each year as follows for the life of the project (Chapter 14):
Sales…………………………………... $500,000
Less cash variable expenses…………... 200,000
Contribution margin…………………... 300,000
Less fixed expenses………………….. :
Fixed cash expenses…………………... $200,000
Depreciation expenses………………… 80,000 280,000
Net operating income…………………. $20,000
The company’s required rate of return is 8%. What is the payback period for this
project?
Show calculations. Round to two decimal places.
2
Use the following to answer question 35:
(10 points) (Ignore income taxes in this problem.) Murdock Company has a chance
to make and sell a new plastic five-gallon container. The company estimates that the
net cash flows (sales less cash operating expenses.) arising from manufacture and sale
of the new container would be as follows (numbers in parentheses indicate an
outflow) (Chapter 14):
Years 1-10 $ 85,000 Per year
Year 11 $(20,000)
Year 12 $95,000
Murdock would need to purchase production equipment costing $200,000 now to use
in the manufacture of the new containers. This equipment would have a 12-year life
and a $20,000 salvage value (the $20,000 salvage value is not included in the
$95,000). Murdock Company’s required rate of return is 12%.
35. Requirement A: Should Murdock make the new 5 gallon container?
35. Requirement B: Why or why not?
35. Requirement C: Calculate the net present value of all cash flows associated with
this investment (rounded to the nearest thousand dollars) (Support your answer with
an “investment time line” see example on page 17):
3
36. (10 points) Match the following statement with the applicable ratios listed below
(Chapter 16):
_____ A measure of liquidity that shows the net current assets on hand to continue
business operations
_____ A rough measure of how many times a company’s inventory has been
turned into cash during the year
_____ Test of short-term debt-paying without having to rely on inventory or
prepaid assets
_____ A broad measure of profitability
_____ An index of whether a stock is relatively cheap or relatively expensive in
relation to current earnings
_____ the measure of the amount of assets being provided by creditors for each
dollar of assets being provided by the stockholders
A) Times interest earned F) Price-earnings ratio
B) Accounts Receivable turnover G) Working Capital
C) Debt-to-equity ratio H) Dividend yield ratio
D) Inventory turnover I) Gross Margin percentage
E) Quick ratio J) Book Value per Share
37. (8 points) (Ignore income taxes in this problem.) Stu ...
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1. Prepare and analize the common statement for An.pdf
1.
Prepare and analize the common statement for Anandam Manufacturing Company. Show all
calculations.
2.
Prepare and analize the cash flow statement for Anandam Manufacturing Company. Show all
calculations.
3.
Calculate the ratios based on case Exhibit 3. Show all calculations. Based on financial analysis
of financial statements, would a loan officer grant a loan to Anandam financial company?
EXHIBIT 3: INDUSTRY AVERAGE OF KEY RATIos Sector Average Ratio 2:301 Current
ratio Acid test ratio (quick ratio) 120 Receivable tunover ratioimes turnover 52 days Receivable
days Inventory turmover ratio Inventory days Long-term detttototal debt Debt-to-equity ratio
Gross profit rato Net profit ratio Retun on equity Retum on total assets 4.85 times 75 days 24%
35% 40% 18% 22% 10% Total asset turnover ratio Ti Fixed asset turnover ratio Current asset
tunover ratio3 interest coverage ratio (tmes 10 nterest earned Warking captal smover ratio Retu
on ed sset
Solution
1….Common -size Income statement 2012-13 % to Total sales 2013-14 % to Total sales
2014-15 % to Total sales Analysis of % to Total sales proportion Sales Cash 200 10.00%
480 10.00% 800 10.00% Credit 1800 90.00% 4320 90.00% 7200 90.00% Total Sales 2000
100.00% 4800 100.00% 8000 100.00% COGS 1240 62.00% 2832 59.00% 4800 60.00%
COGS has reduced in the last 2 yrs. Gross profit 760 38.00% 1968 41.00% 3200 40.00% so,
G/P has increased Operating Expenses: Gen.adm.& sell.exp. 80 4.00% 450 9.38% 1000
12.50% % to sales has doubled in 2013-14 & increased by more than 25% in 2014-15
Depreciation 100 5.00% 400 8.33% 660 8.25% Has increased by 3% in the last 2 yrs.
Int.exp.(on borrowings) 60 3.00% 158 3.29% 340 4.25% Has slightly increased in 2014-15
Profit before tax(PBT) 520 26.00% 960 20.00% 1200 15.00% PBT% has reduced gradually in
both the yrs.due to increase in all operating expenses esp.gen admn.& sell exp. Tax at 30% 156
7.80% 288 6.00% 360 4.50% Decrease % due to decrease in profit % Profit after tax(PAT) 364
18.20% 672 14.00% 840 10.50% PAT% has reduced gradually in both the yrs.due to increase in
all operating expenses esp.gen admn.& sell exp. Common-size Balance
Sheet Assets % to Total % to Total % to Total Fixed assets(net of dep) 1900 74.22%
2500 44.64% 4700 51.33% Assets have decreased to the total Current assets Cash & Cash
equivalents 40 1.56% 100 1.79% 106 1.16% Slight variation in ratio to total Accounts
Receivables 300 11.72% 1500 26.79% 2100 22.94% Has increased in 2013-14 & again
decreased in 2014-15 Inventories 320 12.50% 1500 26.79% 2250 24.57% Has increased in
2013-14 & again decreased in 2014-15 Total 2560 100.00% 5600 100.00% 9156 100.00%
Equity & Liabilities Equity share capital($ 10) 1200 46.88% 1600 28.57% 2000 21.84%
Decreased steadily in all the 2 yrs. Reserves & surplus 364 14.22% 1036 18.50% 1876 20.49%
Increased steadily in both 2 yrs.due to increase in $ net income in those yrs. Long-term
borrowings 736 28.75% 1236 22.07% 2500 27.30% Decreased in 2013-14 & again increased i.
Sheet1CategoryTwo Ratios from Each CategoryRatioFormula20152014Liq.docx
Sheet1CategoryTwo Ratios from Each CategoryRatioFormula20152014Liquidity Current and Quick RatioCurrentCurrent Assests/Current Liabilites2.122.01Quick(CA - Inventories)/Current Liabilites2.021.91Asset ManagementTotal Assets Turnover, Total Fixed Asset TurnoverTotal Assets Turnover,Sales/Total Assets0.620.65Total Fixed Asset TurnoverSales/Total Fixed Assets4.684.56Debt ManagementDebt to Assets and Debt to EquityDebt to AssetsTotal Liabilities / Total Assests0.870.88Debt to EquityTotal Liabilities / Common Stockholders Equity6.857.52Profitability Ratio Return on Assets and Return on EquityReturn on AssetsNet Income/Total Assets3.40%1.55%Return on EquityNet Income/Common Equity27.59%12.45%Market Ratio Earnings Per Share and Price to Earnings RatioEarnings Per Share Net Income / Common Shares Outstanding1.840.8Price to Earnings RatioMarket Price of Shares/Earning Per Share6.96.52
Sheet2
Sheet3
.
Analysis of financial statements@ bec doms
The document analyzes the financial statements of Computron for 2010 and 2011 using ratio analysis. Key ratios such as liquidity, asset management, debt management, and profitability are calculated and compared to industry averages. Most ratios have improved from 2010 to projected 2011 levels but are still below industry averages, indicating room for further improvement in areas such as inventory turnover, days sales outstanding, and return on assets. Debt levels have been reduced through recapitalization but lease payments still negatively impact coverage ratios.
Fm11 ch 13 analysis of financial statements
The document provides financial statement data and ratios for Computron Corporation for the years 2003-2005. It analyzes the company's performance and financial position over this period using various ratio, percentage change, and common-size analyses. Key points include: projected ratios in 2005 show improvement but many are still below industry averages, particularly liquidity and inventory turnover; the use of debt has boosted ROE while lowering ROA; and total asset growth exceeds sales growth, indicating room for better asset utilization.
Supply Chain Disruptions and Corporate Peformenace
Presented by: Vinod R. Singhal
College of Management
Georgia Institute of Technology
Atlanta, GA
Cass-Capco Institute Conference
April 14, 2011
Session3-notes.ppt
The document analyzes the financial performance of Timberland Company from 1997-1998 using their financial statements. It discusses key ratios like return on equity (ROE), return on assets (ROA), profit margin, asset turnover, and financial leverage. Timberland's 1998 ROE was 22.2% due to a 6.9% profit margin, 1.8 times asset turnover, and 1.8 times financial leverage. Various control ratios like inventory turnover and collection period are also examined. The limitations of ratio analysis are discussed.
analysis of financial statements
The document provides financial statement data and ratios for Computron Corporation for the years 2003-2005. It includes income statements, balance sheets, common size analyses, and percentage change calculations. Some of the key points summarized are:
- Computron's liquidity, inventory turnover, and receivables collection ratios are below industry averages in 2005, though improving from 2004 levels.
- Debt ratios improved significantly from 2004 to projected 2005 levels due to a recapitalization, but are still slightly below industry averages.
- Profitability as measured by ratios such as return on assets, return on equity, and profit margin are projected to be below industry averages in 2005, though improving.
- Market valuation ratios such as price-
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Executive Directors Chat Leveraging AI for Diversity, Equity, and Inclusion
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Fin201_IJN
- 5. Liquidity Ratio Current Ratio Quick Ratio
- 6. industry average actual ratio 2 1.5 1 0.5 0 current ratio actual ratio industry average
- 7. industry average actual ratio 1.4 1.2 1 0.8 0.6 0.4 0.2 0 quick ratio actual ratio industry average
- 8. Asset Management Ratio Inventory Turnover Days Sales Outstanding Fixed Asset Turnover Total Asset Turnover
- 9. actual average industry average 12.2 12 11.8 11.6 11.4 11.2 inventory turnover actual average industry average
- 10. industry average actual average 60 50 40 30 20 10 0 day sales outstanding actual average industry average
- 11. actual average industry 8 6 4 2 0 average fixed asset actual average industry average
- 12. actual average industry average 2.5 2 1.5 1 0.5 0 total asset actual average industry average
- 13. Debt Management Debt to Total Ratio Times Interest Earned
- 14. actual ratio industry average 100 80 60 40 20 0 dept to asset actual ratio industry average
- 15. industry average actual ratio 12 10 8 6 4 2 0 time interest earned actual ratio industry average
- 16. Profitability Gross Profit Margin Operating Profit Margin Net Profit Margin Return on Total Asset (ROA) Return on Equity (ROE)
- 17. 18 16 14 12 10 8 6 4 2 0 gross profit actual ratio industry average
- 18. 12 10 8 6 4 2 0 operating profit actual ratio industry average
- 19. 7 6 5 4 3 2 1 0 net profit actual ratio industry average
- 20. 5 4.5 4 3.5 3 2.5 2 1.5 1 0.5 0 return on asset actual ratio industry average
- 21. 9 8 7 6 5 4 3 2 1 0 10 return on equity actual ratio industry average