----- Forwarded message --------- From: Charles Sawanga <[email protected]> Date: Fri, 31 Jan 2020, 12:49 Subject: Re: Evaluating Performance and Benchmarking To: cate cate <[email protected]> Here is the Excel too Mailtrack Sender notified by

profileMichelle_Michy
20200128004831financial_statements_assessment_for_module_03.xlsx
Home>Architecture and Design homework help>----- Forwarded message --------- From: Charles Sawanga <[email protected]> Date: Fri, 31 Jan 2020, 12:49 Subject: Re: Evaluating Performance and Benchmarking To: cate cate <[email protected]> Here is the Excel too Mailtrack Sender notified by

Income Stat Vertical Analysis

COMPANY 1
Income Statement
All numbers in thousands % (A/14134732) %(B/12866757)
Revenue 2018 2017
Total Revenue 14,134,732 100.00% 12,866,757 100.00%
Cost of Revenue 9,510,238 67.28% 8,668,505 67.37%
Gross Profit 4,624,494 32.72% 4,198,252 32.63%
Operating Expenses
Selling General and Administrative 2,576,098 18.23% 2,395,608 18.62%
Total Operating Expenses 12,086,336 85.51% 11,064,113 85.99%
Operating Income or Loss 2,048,396 14.49% 1,802,644 14.01%
Income from Continuing Operations
Total Other Income/Expenses Net -7,676 -0.05% -16,488 -0.13%
Earnings Before Interest and Taxes 2,048,396 14.49% 1,802,644 14.01%
Interest Expense -18,847 -0.13% -19,569 -0.15%
Income Before Tax 2,040,720 14.44% 1,786,156 13.88%
Income Tax Expense 677,967 4.80% 668,502 5.20%
Net Income 1,362,753 9.64% 1,117,654 8.69%
COMPANY 2
Income Statement
All numbers in thousands %(A/38,972,934) % (B/35864664)
Revenue 2018 2017
Total Revenue 38,972,934 100.00% 35,864,664 100.00%
Cost of Revenue 27,831,177 71.41% 25,502,167 71.11%
Gross Profit 11,141,757 28.59% 10,362,497 28.89%
Operating Expenses 0.00%
Selling General and Administrative 6,923,564 17.77% 6,375,071 17.78%
Total Operating Expenses 34,754,741 89.18% 31,877,238 88.88%
Operating Income or Loss 4,218,193 10.82% 3,987,426 11.12%
Income from Continuing Operations 0.00%
Total Other Income/Expenses Net -44,982 -0.12% -130,838 -0.36%
Earnings Before Interest and Taxes 4,218,193 10.82% 3,987,426 11.12%
Interest Expense -8,860 -0.02% -64,295 -0.18%
Income Before Tax 4,173,211 10.71% 3,856,588 10.75%
Income Tax Expense 1,113,413 2.86% 1,248,640 3.48%
Net Income 3,059,798 7.85% 2,607,948 7.27%

Income St. Horizontal

COMPANY 1
Income Statement
All numbers in thousands Change %Change
Revenue 2018 2017 (2018-2017) Change/2017
Total Revenue 14,134,732 12,866,757 1,267,975 9.85%
Cost of Revenue 9,510,238 8,668,505 841,733 9.71%
Gross Profit 4,624,494 4,198,252 426,242 10.15%
Operating Expenses
Selling General and Administrative 2,576,098 2,395,608 180,490 7.53%
Total Operating Expenses 12,086,336 11,064,113 1,022,223 9.24%
Operating Income or Loss 2,048,396 1,802,644 245,752 13.63%
Income from Continuing Operations
Total Other Income/Expenses Net -7,676 -16,488 8,812 -53.44%
Earnings Before Interest and Taxes 2,048,396 1,802,644 245,752 13.63%
Interest Expense -18,847 -19,569 722 -3.69%
Income Before Tax 2,040,720 1,786,156 254,564 14.25%
Income Tax Expense 677,967 668,502 9,465 1.42%
Net Income 1,362,753 1,117,654 245,099 21.93%
COMPANY 2
Income Statement
All numbers in thousands Change % Change
Revenue 2018 2017 (2018-2017) Change/2017
Total Revenue 38,972,934 35,864,664 3,108,270 8.67%
Cost of Revenue 27,831,177 25,502,167 2,329,010 9.13%
Gross Profit 11,141,757 10,362,497 779,260 7.52%
Operating Expenses
Selling General and Administrative 6,923,564 6,375,071 548,493 8.60%
Total Operating Expenses 34,754,741 31,877,238 2,877,503 9.03%
Operating Income or Loss 4,218,193 3,987,426 230,767 5.79%
Income from Continuing Operations
Total Other Income/Expenses Net -44,982 -130,838 85,856 -65.62%
Earnings Before Interest and Taxes 4,218,193 3,987,426 230,767 5.79%
Interest Expense -8,860 -64,295 55,435 -86.22%
Income Before Tax 4,173,211 3,856,588 316,623 8.21%
Income Tax Expense 1,113,413 1,248,640 -135,227 -10.83%
Net Income 3,059,798 2,607,948 451,850 17.33%

Balance- Vertical Analysis

COMPANY 1
Balance Sheet
All numbers in thousands
Period Ending 2018 %(A/5722051) 2017 %(B/5309351)
Current Assets
Cash And Cash Equivalents 1,290,294 22.55% 1,111,599 20.94%
Short Term Investments 512 0.01% -
Net Receivables 87,868 1.54% 75,154 1.42%
Inventory 1,641,735 28.69% 1,512,886 28.49%
Other Current Assets 11,847 0.21% 13,642 0.26%
Total Current Assets 3,151,157 55.07% 2,813,049 52.98%
Long Term Investments 712 0.01% 1,288 0.02%
Property Plant and Equipment 2,382,464 41.64% 2,328,048 43.85%
Other Assets 187,718 3.28% 166,966 3.14%
Deferred Long Term Asset Charges - -
Total Assets 5,722,051 100.00% 5,309,351 100.00%
Current Liabilities
Accounts Payable 1,059,844 18.52% 1,021,735 19.24%
Short/Current Long Term Debt 84,973 1.49% -
Other Current Liabilities 9,902 0.17% 24,559 0.46%
Total Current Liabilities 1,926,402 33.67% 1,752,506 33.01%
Long Term Debt 311,994 5.45% 396,493 7.47%
Other Liabilities 434,347 7.59% 412,335 7.77%
Total Liabilities 2,672,743 46.71% 2,561,334 48.24%
Stockholders' Equity
Preferred Stock - -
Common Stock 3,796 0.07% 3,919 0.07%
Retained Earnings 2,071,400 36.20% 1,801,138 33.92%
Treasury Stock -318,252 -5.56% -272,755 -5.14%
Capital Surplus 1,292,391 22.59% 1,215,806 22.90%
Total Stockholder Equity 3,049,308 53.29% 2,748,017 51.76%
Net Tangible Assets 3,049,308 53.29% 2,748,017 51.76%
COMPANY 2
Balance Sheet
All numbers in thousands %(A/14326000) %(B/14058015)
Period Ending 2018 2017
Current Assets
Cash And Cash Equivalents 3,030,200 21.15% 2,758,477 19.62%
Short Term Investments - 506,165 3.60%
Net Receivables 860,000 6.00% 327,166 2.33%
Inventory 4,579,000 31.96% 4,187,243 29.79%
Other Current Assets - 12,217 0.09%
Total Current Assets 8,469,200 59.12% 8,485,727 60.36%
Long Term Investments - -
Property Plant and Equipment 5,255,200 36.68% 5,006,053 35.61%
Goodwill 97,600 0.68% 100,069 0.71%
Intangible Assets - 144,900 1.03%
Other Assets 504,000 3.52% 321,266 2.29%
Deferred Long Term Asset Charges - 6,558 0.05%
Total Assets 14,326,000 100.00% 14,058,015 100.00%
Current Liabilities
Accounts Payable 2,644,100 18.46% 2,488,373 17.70%
Short/Current Long Term Debt - -
Other Current Liabilities - 1,429,136 10.17%
Total Current Liabilities 5,531,300 38.61% 5,125,537 36.46%
Long Term Debt 2,233,600 15.59% 2,230,607 15.87%
Other Liabilities 1,512,500 10.56% 1,331,645 9.47%
Total Liabilities 9,277,400 64.76% 8,909,706 63.38%
Stockholders' Equity
Preferred Stock - -
Common Stock 5,048,600 35.24% 628,009 4.47%
Retained Earnings - 4,962,159 35.30%
Treasury Stock - -441,859 -3.14%
Capital Surplus - -
Other Stockholder Equity - -441,859 -3.14%
Total Stockholder Equity 5,048,600 35.24% 5,148,309 36.62%
Net Tangible Assets 4,951,000 34.56% 4,903,340 34.88%

Balance - Horizontal Analysis

COMPANY ONE
Balance Sheet
All numbers in thousands CHANGE %Change
Period Ending 2018 2017 (2018-2017) change/2017
Current Assets
Cash And Cash Equivalents 1,290,294 1,111,599 178,695 16.08%
Short Term Investments 512 0 512
Net Receivables 87,868 75,154 12,714 16.92%
Inventory 1,641,735 1,512,886 128,849 8.52%
Other Current Assets 11,847 13,642 -1,795 -13.16%
Total Current Assets 3,151,157 2,813,049 338,108 12.02%
Long Term Investments 712 1,288 -576 -44.72%
Property Plant and Equipment 2,382,464 2,328,048 54,416 2.34%
Other Assets 187,718 166,966 20,752 12.43%
Deferred Long Term Asset Charges - -
Total Assets 5,722,051 5,309,351 412,700 7.77%
Current Liabilities
Accounts Payable 1,059,844 1,021,735 38,109 3.73%
Short/Current Long Term Debt 84,973 0 84,973
Other Current Liabilities 9,902 24,559 -14,657 -59.68%
Total Current Liabilities 1,926,402 1,752,506 173,896 9.92%
Long Term Debt 311,994 396,493 -84,499 -21.31%
Other Liabilities 434,347 412,335 22,012 5.34%
Total Liabilities 2,672,743 2,561,334 111,409 4.35%
Stockholders' Equity
Preferred Stock - -
Common Stock 3,796 3,919 -123 -3.14%
Retained Earnings 2,071,400 1,801,138 270,262 15.01%
Treasury Stock -318,252 -272,755 -45,497 16.68%
Capital Surplus 1,292,391 1,215,806 76,585 6.30%
Total Stockholder Equity 3,049,308 2,748,017 301,291 10.96%
Net Tangible Assets 3,049,308 2,748,017 301,291 10.96%
COMPANY TWO
Balance Sheet
All numbers in thousands
Period Ending 2018 2017
Current Assets
Cash And Cash Equivalents 3,030,200 2,758,477 271,723 9.85%
Short Term Investments 0 506,165 -506,165 -100.00%
Net Receivables 860,000 327,166 532,834 162.86%
Inventory 4,579,000 4,187,243 391,757 9.36%
Other Current Assets 0 12,217 -12,217 -100.00%
Total Current Assets 8,469,200 8,485,727 -16,527 -0.19%
Long Term Investments - -
Property Plant and Equipment 5,255,200 5,006,053 249,147 4.98%
Goodwill 97,600 100,069 -2,469 -2.47%
Intangible Assets 0 144,900 -144,900 -100.00%
Other Assets 504,000 321,266 182,734 56.88%
Deferred Long Term Asset Charges 0 6,558 -6,558 -100.00%
Total Assets 14,326,000 14,058,015 267,985 1.91%
Current Liabilities
Accounts Payable 2,644,100 2,488,373 155,727 6.26%
Short/Current Long Term Debt - -
Other Current Liabilities 0 1,429,136 -1,429,136 -100.00%
Total Current Liabilities 5,531,300 5,125,537 405,763 7.92%
Long Term Debt 2,233,600 2,230,607 2,993 0.13%
Other Liabilities 1,512,500 1,331,645 180,855 13.58%
Total Liabilities 9,277,400 8,909,706 367,694 4.13%
Stockholders' Equity
Preferred Stock - -
Common Stock 5,048,600 628,009 4,420,591 703.91%
Retained Earnings 0 4,962,159 -4,962,159 -100.00%
Treasury Stock 0 -441,859 441,859 -100.00%
Capital Surplus - -
Other Stockholder Equity 0 -441,859 441,859 -100.00%
Total Stockholder Equity 5,048,600 5,148,309 -99,709 -1.94%
Net Tangible Assets 4,951,000 4,903,340 47,660 0.97%

1

2

3

4

5

6

7

8

9

10

11

12

A

COMPANY 1

Income Statement

All numbers in thousands

Revenue

Total Revenue

Cost of Revenue

Gross Profit

Operating Expenses

Selling General and Administrative

Total Operating Expenses

Operating Income or Loss

Income from Continuing Operations