accounting

qwer2668
Unit21.xlsx

Sheet1

Balance Sheet
Assets 2020 2019 2018
Cash 155,632 67,282 57,600
Accts Receivable 817,000 632,960 351,200
Inventories 1,396,480 1,287,360 715,200
Total Current Assets 2,369,112 1,987,602 1,124,000
Gross fixed assets 1,197,160 902,950 491,000
Less accumulated depreciation 370,140 263,160 146,200
Net fixed assets 827,020 639,790 344,800
Total Assets 3,196,132 2,627,392 1,468,800
Liabilities and Equity
Accounts payable 234,780 424,160 145,600
Accruals 506,444 289,616 136,000
Notes payable 301,112 636,808 200,000
Total current liabilities 1,042,336 1,350,584 481,600
Long-term debt 1,105,000 623,432 323,432
Common stock 681,176 460,000 460,000
Retained Earnings 367,620 193,376 203,768
Total equity 1,048,796 653,376 663,768
Total liabilities and equity 3,196,132 2,627,392 1,468,800
Income Statement
2020 2019 2018
Sales 6,312,040 6,034,000 3,432,000
Cost of goods sold 5,028,393 5,288,000 2,864,000
Gross Margin 1,283,647 746,000 568,000
Other operating expenses 685,000 519,988 358,672
EBITDA 598,647 226,012 209,328
Dep & amort 145,264 53,986 18,900
EBIT 453,383 172,026 190,428
Int Exp 153,007 136,012 43,828
EBT 300,376 36,014 146,600
Taxes 105,132 14,406 58,640
Net income 195,244 21,608 87,960
Additional Information
2020 2019 2018
Earnings Per Share $ 1.50 $ 0.22 $ 0.88
Shares outstanding 130,000 100,000 100,000
Book Value per share $ 8.07 $ 6.53 6.64
Tax Rate 35.0% 40.0% 40.0%
Stock Price $ 12.00 $ 3.25 $ 8.50
Equity Multiplier - Industry Average 2.00x
2020 2019 2018 Ind Avg
Current 1.5x 2.3x 2.3x
Quick 0.5x 0.8x 0.9x
Days sales outstanding 38.2 days 37.4 days 48 days
Inventory turnover 4.7x 4.8x 6.1x
Fixed assets turnover 9.4x 10.0x 7.0x
Total assets turnover 2.3x 2.3x 2.6x
Debt to assets ratio 75.13% 54.81% 40.0%
TIE 1.3x 4.3x 6.2x
Gross margin 12.4% 16.6% 18.3%
Net Profit margin 0.4% 2.6% 3.5%
ROA 0.8% 6.0% 9.1%
ROE 3.3% 13.3% 18.2%
Price/earnings 14.8x 9.6x 14.2x
Market/book 0.5x 1.3x 2.4x
Dupont formula 3.31% 13.3% 18.2%