Horizontal Analysis

mhk1976
ACC423HorizontalAnalysis.xls

Horizontal

Horizontal Analysis
Balance Sheet 2003 % Change $ Change 2002 % Change $ Change 2001
Assets
Current Assets
Cash $ 2,388.00 $ 1,695.00 $ 453.00
Accounts receivable $ 5,592.00 $ 3,432.00 $ 2,094.00
Inventories $ 9,434.00 $ 5,034.00 $ 3,266.00
Notes Receivable $ 2,681.00 $ 1,592.00 $ 622.00
Deferred Net Taxes $ 211.00 $ 209.00 $ 299.00
Intangible Assets $ 1,157.00 $ 971.00 $ 552.00
Total Current Assets $ 21,463.00 $ 12,933.00 $ 7,286.00
Equipment $ 6,940.00 $ 910.00 $ 600.00
Other Assets $ 183.00 $ 167.00 $ 163.00
Deferred Income Taxes $ 222.00 $ 126.00 $ 34.00
Intangible Assets $ 274.00 $ 251.00 $ 252.00
Total Assets $ 29,082.00 $ 14,387.00 $ 8,335.00
Liabilities and Stockholder's Equity
Current Liabilities
Notes Payable $ 1,625.00 $ 1,328.00 $ 1,021.00
Long-Term Obligations $ 136.00 $ 103.00 $ 95.00
Accounts Payable $ 5,862.00 $ 3,871.00 $ 2,307.00
Income taxes payable $ 614.00 $ 591.00 $ 86.00
Total Current Liabilities $ 8,237.00 $ 5,893.00 $ 3,509.00
Long-Term Obligations $ 367.00 $ 161.00 $ 79.00
Deferred income taxes $ 242.00 $ - 0 $ - 0
Total Liabilities $ 8,846.00 $ 6,054.00 $ 3,588.00
Stockholder's Equity
Common Stock $ 183.00 $ 56.00 $ 37.00
Additional Paid-in Capital $ 14,213.00 $ 7,086.00 $ 3,810.00
Retained Earnings $ 5,840.00 $ 1,191.00 $ 900.00
Total Stockholder's Equity $ 20,236.00 $ 8,333.00 $ 4,747.00
Total Liabilities Stockholder's Equity $ 29,082.00 $ 14,387.00 $ 8,335.00
Income Statement 2003 % Change $ Change 2002 % Change $ Change 2001
Sales $ 18,848.00 $ 12,445.00 $ 8,213.00
Cost of Goods Sold $ 10,598.00 $ 6,833.00 $ 4,523.00
Gross Margin $ 8,250.00 $ 5,612.00 $ 3,690.00
General & Administrative Expenses $ 967.00 $ 3,366.00 $ 1,889.00
Research & Developmental Costs $ 149.00 $ 1,335.00 $ 895.00
Income From Operations $ 7,134.00 $ 911.00 $ 906.00
Net Interest Expense $ 217.00 $ 64.00 $ 161.00
Loss on Sale or Receivables $ - 0 $ - 0 $ 77.00
Income Before Taxes $ 6,917.00 $ 847.00 $ 668.00
Provision for Income Taxes $ 2,268.00 $ 556.00 $ 284.00
Net Income $ 4,649.00 $ 291.00 $ 384.00

Vertical

Vertical Analysis
Balance Sheet 2003 % of Assets 2002 % of Assets 2001 % of Assets
Assets
Current Assets
Cash $ 2,388.00 $ 1,695.00 $ 453.00
Accounts receivable $ 5,592.00 $ 3,432.00 $ 2,094.00
Inventories $ 9,434.00 $ 5,034.00 $ 3,266.00
Notes Receivable $ 2,681.00 $ 1,592.00 $ 622.00
Deferred Net Taxes $ 211.00 $ 209.00 $ 299.00
Intangible Assets $ 1,157.00 $ 971.00 $ 552.00
Total Current Assets $ 21,463.00 $ 12,933.00 $ 7,286.00
Equipment $ 6,940.00 $ 910.00 $ 600.00
Other Assets $ 183.00 $ 167.00 $ 163.00
Deferred Income Taxes $ 222.00 $ 126.00 $ 34.00
Intangible Assets $ 274.00 $ 251.00 $ 252.00
Total Assets $ 29,082.00 $ 14,387.00 $ 8,335.00
Liabilities and Stockholder's Equity
Current Liabilities
Notes Payable $ 1,625.00 $ 1,328.00 $ 1,021.00
Long -Term Obligations $ 136.00 $ 103.00 $ 95.00
Accounts Payable $ 5,862.00 $ 3,871.00 $ 2,307.00
Income taxes payable $ 614.00 $ 591.00 $ 86.00
Total Current Liabilities $ 8,237.00 $ 5,893.00 $ 3,509.00
Long -Term Obligations $ 367.00 $ 161.00 $ 79.00
Deferred income taxes $ 242.00 $ - 0 $ - 0
Total Liabilities $ 8,846.00 $ 6,054.00 $ 3,588.00
Stockholder's Equity
Common Stock $ 183.00 $ 56.00 $ 37.00
Additional Paid-in Capital $ 14,213.00 $ 7,086.00 $ 3,810.00
Retained Earnings $ 5,840.00 $ 1,191.00 $ 900.00
Total Stockholder's Equity $ 20,236.00 $ 8,333.00 $ 4,747.00
Total Liabilities Stockholder's Equity $ 29,082.00 $ 14,387.00 $ 8,335.00
Income Statement 2003 % of Income 2002 % of Income 2001 % of Income
Sales $ 18,848.00 $ 12,445.00 $ 8,213.00
Cost of Goods Sold $ 10,598.00 $ 6,833.00 $ 4,523.00
Gross Margin $ 8,250.00 $ 5,612.00 $ 3,690.00
General & Administrative Expenses $ 967.00 $ 3,366.00 $ 1,889.00
Research & Developmental Costs $ 149.00 $ 1,335.00 $ 895.00
Income From Operations $ 7,134.00 $ 911.00 $ 906.00
Net Interest Expense $ 217.00 $ 64.00 $ 161.00
Loss on Sale or Receivables $ - 0 $ - 0 $ 77.00
Income Before Taxes $ 6,917.00 $ 847.00 $ 668.00
Provision for Income Taxes $ 2,268.00 $ 556.00 $ 284.00
Net Income $ 4,649.00 $ 291.00 $ 384.00

Ratio

Ratio Analysis
Current Ratio
Quick Ratio
Receivable Turnover
Collection Ratio
Inventory Turnover
Average Days Inventory in Stock
Debt-to-Equity Ratio
Profit Margin
Asset Turnover