15 analysis

A112233A
assignment15spreadsheet111.xls

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RATIO ANALYSIS SPREADSHEET = Pos,Neu,Neg
Company BBL
2,019 2,018 2,017 Industry
Average
BALANCE SHEET RATIOS: Stability (Staying Power) Access csimarket.com and query by stock symbol
1 Current Ability to meet current obligations
Current Assets 23,373,000 1.89 35,130,000 2.51 21,056,000 1.85
Current Liabilities 12,339,000 13,989,000 11,366,000 2.06
2 Debt-to-Equity Margin of Safety to Creditors
Total Liabilities 49,037,000 1.03 51,323,000 0.92 54,280,000 0.95
Equity 47,819,000 55,592,000 57,258,000 0.63
INCOME STATEMENT RATIOS: Profitability (Earning Power)
3 Gross Margin Gross Profit expressed as a % of Sales
Gross Profit 30,834,000 69.6% 30,935,000 70.9% 33,136,000 86.6%
Sales 44,288,000 43,638,000 38,285,000 55.2%
4 Operating Profit Margin Operating Profit expressed as a % of Sales
Operating Profit 1,654,000 16,099,000 11,418,000
Sales 44,288,000 3.7% 43,638,000 36.9% 38,285,000 29.8% 12.1%
5 Net Margin Net Profit expressed as a % of Sales
Net Income 8,306,000 18.8% 3,705,000 8.5% 5,890,000 15.4%
Sales 44,288,000 43,638,000 38,285,000 9.9%
ASSET MANAGEMENT RATIOS: Overall Efficiency Ratios
6 Earnings Quality Measures cash generated from sales; higher % the better
Cash flow from Operations 17,871,000 215% 18,461,000 498% 16,804,000 285%
Net Income 8,306,000 3,705,000 5,890,000 n/a
7 Return on Assets Measures the profitability of using the assets
Net Income 8,306,000 7.4% 3,705,000 3.2% 5,890,000 5.0%
Total Assets 111,993,000 117,006,000 118,953,000 3.6%
8 Return on Equity Measures the profitability of the stockholders investment
Net Income 8,306,000 17.4% 3,705,000 6.7% 5,890,000 10.3%
Equity 47,819,000 55,592,000 57,258,000 7.5%
ASSET MANAGEMENT RATIOS: Working Capital Cycle Ratios
9 Inventory Turnover Measures the efficiency of moving the inventory
Cost of Revenue/Goods Sold 13,454,000 4 12,703,000 3 5,149,000 1
Inventory 3,840,000 3,764,000 3,673,000 3
10 Inventory Turn-Days Average # of days it takes to move inventory
360 360 102.75 360 106.67 360 256.80
Inventory Turnover 4 3 1 114.65
11 Accounts Receivable Turnover Measures the efficiency of collecting Accounts Receivable
Sales 44,288,000 12.16 43,638,000 14.09 38,285,000 13.50 6.24
Accounts Receivable 3,642,000 3,096,000 2,836,000
12 Accounts Receivable Turn-Days Average # of days it takes to collect Accounts Receivable
360 360 30 360 26 360 27
Accts. Rec. Turnover 12 14 13 58
13 Accounts Payable Turnover Measures the efficiency of paying Accounts Payable
Cost of Revenue/Goods Sold 13,454,000 2.00 12,703,000 2.13 5,149,000 0.93
Accounts Payable 6,717,000 5,977,000 5,551,000 n/a
14 Average Payment Period Average # of days it takes to pay Accounts Payable
360 360 180 360 169 360 388
Accts. Pay. Turnover 2 2 1

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