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Introduction

The Big Calculating Tool ™ for your annual report
Calculating financial ratios is an important part of analyzing an annual report for a public company. Using this calculating tool can help you make the task much easier.
Analyzing trends is a vital aspect of interpreting the financial data in an annual report. Not only will the Big Calculating Tool crunch the numbers for you, it will also display the data with line and bar charts. You will quickly be able to see and identify the important financial trends.
The financial data is arranged from left to right with the most recent financial data appearing in the leftmost column. This is consistent with how financial data is reported on the financial statements of your annual report. Trend information and charts are arranged with the most recent data appearing in the rightmost column. This is consistent with the manner in which trend data and historical charts are generally displayed.
You won't waste time crunching numbers. You’ll have more time to get under the hood of your annual report and understand what is happening in your company.
You'll find an individual worksheet for each calculation along with a worksheet for the balance sheet, statement of operations and statement of cash flows.
Clicking on the hyperlinks in the Table of Calculations will take you right to the financial data, trend information and trend charts.
Copyright DA Bittar and Associates 2012, 2013

Instructions

How to Use the Big Calculating Tool
Follow these instructions and the Big Calculating Tool will crunch all of the numbers for you.
1) Enter your setup data in the yellow fields.
Enter your Company's official name here: XYZ Company Inc.
Current Year Previous Year Next Previous Year
Enter the fiscal years for the SEC Forms 10K here: 2014 2013 2011
2014 2013 2011
Enter the price per share of common stock here: $58.000 $58.000 $58.000
2) How to enter your Company's financial data into The Big Calculator
Balance Sheet
Substitute the values in the spreadsheet for the values from your Company's Balance Sheet. You may also change the account descriptions to match those used by your Company.
Statement of Operations
Substitute the values in the spreadsheet for the values from your Company's Statement of Operations. You may also change the account descriptions to match those used by your Company.
Statement of Cash Flows
Substitute the values in the spreadsheet for the values from your Company's Statement of Cash Flows. You may also change the account descriptions to match those used by your Company.

Table of Calculations

Table of Calculations
(Click on the 'Go Arrow' Buttons below to view the calculations)
Question 4.7 – First look at the company’s strength
Question 4.10 - Debt to equity and the competition
Question 4.15 - The big questions. Are they makin' money? Are they lookin' good?
Question 4.17 - How strong is your company's cash position?
Question 4.18 - How well can your company pay its bills?
Question 4.19 - How leveraged is your company?
Question 4.20 - How well does your company invest in its future?
Question 4.21 - Capital and Treasury Stock
Question 5.1 - Working Capital Balance
Question 5.2 - Acid Test or Quick Ratio
Question 5.3 - Current Ratio
Question 5.4 - Cash Ratio
Question 5.5 - Return on Sales Ratio
Question 5.6 - Return on Equity Ratio
Question 5.7 - Return on Assets Ratio
Question 5.8 - Asset Turnover Ratio
Question 5.9 - Gross Profit Margin Ratio
Question 5.10 - Inventory Turnover Ratio
Question 5.11 - Days in Inventory Ratio
Question 5.12 - Accounts Receivable Turnover Ratio
Question 5.13 - Average Collection Period
Question 5.14 - Accounts Payable Turnover Ratio
Question 5.15 - Net Working Capital Turnover Ratio
Question 5.16 - Debt to Equity Ratio
Question 5.17 - Debt to Asset Ratio
Question 5.18 - Gearing Ratio or Long Term Debt to Shareholders' Equity Ratio
Question 5.19 - Interest Coverage Ratio or Debt Service Ratio
Question 5.20 -Earnings per Share
Question 5.21 - Price/Earnings Ratio
Question 5.22 -Dividend per Share
Question 5.23 - Dividend Payout Ratio

Balance Sheet

XYZ Company Inc.
Balance Sheet
(enter in thousands)
2014 2013 2011
Assets
Current assets:
Cash 30,836 30,836 30,836
Short term investments 45,903 45,903 45,903
Accounts receivable 98,697 98,697 98,697
Inventories 11,776 11,776 11,776
Deferred tax assets 93,663 93,663 93,663
Pre-paid expenses
Other
Total current assets $280,875 $280,875 $280,875
Other assets
Long term marketable securities 3,694,064 3,694,064 3,694,064
Property, plant and equipment, net 52,980 52,980 52,980
Goodwill 31,721 31,721 31,721
Acquired intangible assets, net 32,798 32,798 32,798
Other 109,553 109,553 109,553
Other 154,136 154,136 154,136
Other 109,934 109,934 109,934
Total other assets $4,185,186 $4,185,186 $4,185,186
Total assets $4,466,061 $4,466,061 $4,466,061
Liabilities and owner's equity
Current liabilities:
Accounts payable 47,654 47,654 47,654
Accrued expenses 54,134 54,134 54,134
Accrued taxes 183,634 183,634 183,634
Deferred revenue 327,808 327,808 327,808
Other 7,720 7,720 7,720
Total current liabilities $620,950 $620,950 $620,950
Non current liabilities:
Deferred revenue - non current 2,350,971 2,350,971 2,350,971
Long term debt 65,000 65,000 65,000
Other 72,485 72,485 72,485
Other 161,185 161,185 161,185
Other 112,736 112,736 112,736
Other 42,526 42,526 42,526
Total non-current liabilities $2,804,903 $2,804,903 $2,804,903
Total Liabilities $3,425,853 $3,425,853 $3,425,853
Shareholder's equity:
Common stock, no par value 1,254 1,254 1,254
Treasury stock 1,970,820 1,970,820 1,970,820
Additional paid in capital (46,800) (46,800) (46,800)
Retained earnings (884,051) (884,051) (884,051)
Accumulated other income (1,015) (1,015) (1,015)
Other
Total owner's equity $1,040,208 $1,040,208 $1,040,208
Total liabilities and owner's equity $4,466,061 $4,466,061 $4,466,061
Balanced Balanced Balanced
- 0 - 0 - 0
Equity per share $0.01 $0.01 $0.01
Number of Shares (in thousands)
Number of Shares Common Stock 125,527,846 125,527,846 125,527,846
Number of Shares Preferred Stock 1,252,662 1,252,662 1,252,662
Number of Shares Treasury Stock 1,970,820 1,970,820 1,970,820

Stmt of Operations

XYZ Company Inc.
Consolidated Statement of Operations
(enter in thousands)
2014 2013 2011
Revenue
Net sales 2,291,757 2,291,757 2,291,757
Other net revenue 13,595 13,595 13,595
Other net revenue 152,566 152,566 152,566
Net revenue $2,457,918 $2,457,918 $2,457,918
Cost of Goods Sold $1,000 $1,000 $1,000
Gross Profit $2,456,918 $2,456,918 $2,456,918
Operating Expenses
Research and development 1,508,571 1,508,571 1,508,571
Selling, general and administrative 148,327 148,327 148,327
Other 274,858 274,858 274,858
Other 268,506 268,506 268,506
Other 16,892 16,892 16,892
Other (1,982) (1,982) (1,982)
Other 152,566 152,566 152,566
Other 0 0 0
Total Operating Expenses $2,367,738 $2,367,738 $2,367,738
Income From Operations $89,180 $89,180 $89,180
Non Operating Income
Item 1 56 56 56
Item 2 (18,863) (18,863) (18,863)
Item 3 1,432 1,432 1,432
Total Non-Operation Income ($17,375) ($17,375) ($17,375)
Interest expense and income
Interest expense ($124,873) ($124,873) ($124,873)
Interest Income $3,538 $3,538 $3,538
other
other
Total interest expense and income $ (121,335) $ (121,335) $ (121,335)
Income Before Income Taxes ($49,530) ($49,530) ($49,530)
Provision for income tax $2,340 $2,340 $2,340
Net Income (Loss) ($51,870) ($51,870) ($51,870)
Earnings Per Share: Basic $28.26 $28.26 $28.26
Dividends per Share: Basic $12.50 $12.50 $12.50

Stmt of Cash Flows

XYZ Company Inc.
Statement of Cash Flows
(Enter in thousands)
2014 2013 2011
Cash balance at the beginning of the period $81,827 $81,827 $81,827
Cash flows from operating activities
Net income (68,175) (68,175) (68,175)
Adjustments to reconcile net income to cash generated by operating activities:
Depreciation, amortization and accretion 281,933 281,933 281,933
Share-based compensation expense 19,856 19,856 19,856
Deferred income tax expense 943 943 943
Changes in operating assets and liabilities:
Accounts receivable, net (5,367) (5,367) (5,367)
Inventories
Vendor non-trade receivables
Other current and non-current assets
Accounts payable 13,721 13,721 13,721
Other current and non-current liabilities (4,148) (4,148) (4,148)
Other 29,664 29,664 29,664
Other
Cash generated by operating activities $268,427 $268,427 $268,427
Cash flows from investing activities
Purchases of marketable securities 56,176 56,176 56,176
Proceeds from maturities of marketable securities 30,817 30,817 30,817
Proceeds from sales of marketable securities (160,131) (160,131) (160,131)
Payments made in connection with business acquisitions, net of cash acquired (32,724) (32,724) (32,724)
Payments for acquisition of property, plant and equipment 1,431 1,431 1,431
Payments for acquisition of intangible assets (88,682) (88,682) (88,682)
Other (10,786) (10,786) (10,786)
Cash used in investing activities ($203,899) ($203,899) ($203,899)
Cash flows from financing activities
Proceeds from issuance of common stock 482,669 482,669 482,669
Excess tax benefits from equity awards 308,212 308,212 308,212
Taxes paid related to net share settlement of equity awards 45,066 45,066 45,066
Cash paid for dividends (77,007) (77,007) (77,007)
Other (874,459) (874,459) (874,459)
Cash generated by financing activities ($115,519) ($115,519) ($115,519)
Other change in cash or cash equivalents
Increase/(decrease) in cash and cash equivalents ($50,991) ($50,991) ($50,991)
Cash balance at the end of the period $30,836 $30,836 $30,836

Q 4.7

Question 4.7 – First look at the company’s strength
Trend Analysis
2011 2013 2014 % Change 2013 to 2014
Return to Table of Calculations
Cash $30,836 $30,836 $30,836 0.00%
Accounts receivable $98,697 $98,697 $98,697 0.00%
Inventories $11,776 $11,776 $11,776 0.00%
Property, plant and equipment, net $52,980 $52,980 $52,980 0.00%
Accounts payable $47,654 $47,654 $47,654 0.00%
Accrued expenses $54,134 $54,134 $54,134 0.00%
Accrued taxes $183,634 $183,634 $183,634 0.00%
Long term debt $65,000 $65,000 $65,000 0.00%
Number of Shares Common Stock 125,527,846 125,527,846 125,527,846 0.00%
Number of Shares Treasury Stock 1,970,820 1,970,820 1,970,820 0.00%
Financial Data
2014 2013 2011
Cash $30,836 $30,836 $30,836
Accounts receivable $98,697 $98,697 $98,697
Inventories $11,776 $11,776 $11,776
Property, plant and equipment, net $52,980 $52,980 $52,980
Accounts payable $47,654 $47,654 $47,654
Accrued expenses $54,134 $54,134 $54,134
Accrued taxes $183,634 $183,634 $183,634
Long term debt $65,000 $65,000 $65,000
Number of Shares Common Stock 125,527,846 125,527,846 125,527,846
Number of Shares Treasury Stock 1,970,820 1,970,820 1,970,820

Q 4.7
2011
2013
2014
Balance Sheet Strength Trend

Q 4.10
Number of Shares Common Stock
Number of Shares Treasury Stock
Equities Trend

Q 4.15

Question 4.10 - Debt to equity and the competition
Trend Analysis
2011 2013 2014 Return to Table of Calculations
Debt to Equity Ratio 0.062 0.062 0.062
Financial Data
2014 2013 2011
Long term debt 65,000 65,000 65,000
Total owner's equity 1,040,208 1,040,208 1,040,208
Debt to Equity Ratio 0.062 0.062 0.062
Debt to Equity Ratio = Long term debt ÷ Total owner's equity

Q 4.15
Debt to Equity Ratio
Debt to Equity Ratio Trend

Q 4.17

4.15 - The big questions. Are they makin' money? Are they lookin' good?
Trend Analysis
2011 2013 2014 Return to Table of Calculations
Net revenue 2,457,918 2,457,918 2,457,918
Cost of Goods Sold 1,000 1,000 1,000
Gross Profit 2,456,918 2,456,918 2,456,918
Total Operating Expenses 2,367,738 2,367,738 2,367,738
Income From Operations 89,180 89,180 89,180
Total Non-Operation Income (17,375) (17,375) (17,375)
Provision for income tax 2,340 2,340 2,340
Net Income (Loss) (51,870) (51,870) (51,870)
Financial Data
2014 2013 2011
Net revenue 2,457,918 2,457,918 2,457,918
Cost of Goods Sold 1,000 1,000 1,000
Gross Profit 2,456,918 2,456,918 2,456,918
Total Operating Expenses 2,367,738 2,367,738 2,367,738
Income From Operations 89,180 89,180 89,180
Total Non-Operation Income (17,375) (17,375) (17,375)
Provision for income tax 2,340 2,340 2,340
Net Income (Loss) (51,870) (51,870) (51,870)

Q 4.17
2011
2013
2014
Operating Statement Trend

Q 4.18

Question 4.17 - How strong is your company's cash position?
Trend Analysis
2011 2013 2014 Return to Table of Calculations
Cash generated by operating activities $268,427 $268,427 $268,427
Cash used in investing activities ($203,899) ($203,899) ($203,899)
Cash generated by financing activities ($115,519) ($115,519) ($115,519)
Increase/(decrease) in cash and cash equivalents ($50,991) ($50,991) ($50,991)
Cash balance at the beginning of the period $81,827 $81,827 $81,827
Cash balance at the end of the period $30,836 $30,836 $30,836
Financial Data
2014 2013 2011
Cash generated by operating activities $268,427 $268,427 $268,427
Cash used in investing activities ($203,899) ($203,899) ($203,899)
Cash generated by financing activities ($115,519) ($115,519) ($115,519)
Increase/(decrease) in cash and cash equivalents ($50,991) ($50,991) ($50,991)
Cash balance at the beginning of the period $81,827 $81,827 $81,827
Cash balance at the end of the period $30,836 $30,836 $30,836

Q 4.18
2011
2013
2014
Cash Position Trend

Q 4.19

Question 4.18 - How well can your company pay its bills
Trend Analysis
2011 2013 2014 Return to Table of Calculations
Operating Cash Flow Ratio 0.432 0.432 0.432
Financial Data
2014 2013 2011
Cash generated by operating activities 268,427 268,427 268,427
Total current liabilities 620,950 620,950 620,950
Operating Cash Flow Ratio 0.432 0.432 0.432
Operating Cash Flow Ratio = Cash generated by operating activities ÷ Total current liabilities

Q 4.19
Operating Cash Flow Ratio
Operating Cash Flow Ratio Trend

Q 4.20

Question 4.19 - How leveraged is your company?
Trend Analysis
2011 2013 2014 Return to Table of Calculations
Cash Interest Coverage Ratio (2.212) (2.212) (2.212)
Financial Data
2014 2013 2011
Cash generated by operating activities 268,427 268,427 268,427
Total interest expense and income (121,335) (121,335) (121,335)
Cash Interest Coverage Ratio (2.212) (2.212) (2.212)
Cash Interest Coverage Ratio = Cash generated by operating activities ÷ Total interest expense and income

Q 4.20
Cash Interest Coverage Ratio
Cash to Interest Coverage Ratio

Q 4.21

Question 4.20 - How well does your company invest in its future?
Trend Analysis
2011 2013 2014 Return to Table of Calculations
Earnings to Equity Ratio 3410.296 3410.296 3410.296
Financial Data
2014 2013 2011
Earnings Per Share: Basic $28.26 $28.26 $28.26
Equity per share $0.01 $0.01 $0.01
Earnings to Equity Ratio 3410.296 3410.296 3410.296
Earnings to Equity Ratio = Earnings Per Share: Basic ÷ Equity per share

Q 4.21
Earnings to Equity Ratio
Earnings to Equity Ratio

Q 5.1

Question 4.21 - Capital and Treasury Stock
Trend Analysis
(in thousands)
Return to Table of Calculations
2011 2013 2014
Number of Shares Common Stock 125,527,846 125,527,846 125,527,846
Number of Shares Preferred Stock 1,252,662 1,252,662 1,252,662
Number of Shares Treasury Stock 1,970,820 1,970,820 1,970,820
Financial Data
2014 2013 2011
Number of Shares Common Stock 125,527,846 125,527,846 125,527,846
Number of Shares Preferred Stock 1,252,662 1,252,662 1,252,662
Number of Shares Treasury Stock 1,970,820 1,970,820 1,970,820

Q 5.1
Number of Shares Common Stock
Number of Shares Preferred Stock
Number of Shares Treasury Stock
Equities Trend

Q 5.2

Question 5.1 - Working Capital Balance
Trend Analysis
2011 2013 2014 Return to Table of Calculations
Working Capital Balance (340,075) (340,075) (340,075)
Financial Data
2014 2013 2011
Total current assets 280,875 280,875 280,875
Total current liabilities 620,950 620,950 620,950
Working Capital Balance (340,075) (340,075) (340,075)
Working Capital Balance = Total current assets - Total current liabilities

Q 5.2
Working Capital Balance
Working Capital Balance

Q 5.3

Question 5.2 - Acid Test or Quick Ratio
Trend Analysis
2011 2013 2014 Return to Table of Calculations
Acid Test Ratio 0.283 0.283 0.283
Financial Data
2014 2013 2011
Cash 30,836 30,836 30,836
Accounts receivable 98,697 98,697 98,697
Short term investments 45,903 45,903 45,903
Total 175,436 175,436 175,436
Total current liabilities 620,950 620,950 620,950
Acid Test Ratio 0.283 0.283 0.283
Acid Test Ratio = (Cash + Accounts receivable + Short term investments) ÷ Total current liabilities

Q 5.3
Acid Test Ratio
Acid Test Ratio Trend

Q 5.4

Question 5.3 - Current Ratio
Trend Analysis
2011 2013 2014 Return to Table of Calculations
Current Ratio 0.452 0.452 0.452
Financial Data
2014 2013 2011
Total current assets 280,875 280,875 280,875
Total current liabilities 620,950 620,950 620,950
Current Ratio 0.452 0.452 0.452
Current Ratio = Total current assets ÷ Total current liabilities
÷

Q 5.4
Current Ratio
Current Ratio Trend

Q 5.5

Question 5.4 - Cash Ratio
Trend Analysis
2011 2013 2014 Return to Table of Calculations
Cash Ratio 0.05 0.05 0.05
Financial Data
2014 2013 2011
Cash 30,836 30,836 30,836
Total current liabilities 620,950 620,950 620,950
Cash Ratio 0.05 0.05 0.05
Cash Ratio = Cash ÷ Total current liabilities
÷

Q 5.5
Cash Ratio
Cash Ratio Trend

Q 5.6

Question 5.5 - Return on Sales Ratio
Trend Analysis
2011 2013 2014 Return to Table of Calculations
Return on Sales Ratio (0.023) (0.023) (0.023)
Financial Data
2014 2013 2011
Net Income (Loss) (51,870) (51,870) (51,870)
Net sales 2,291,757 2,291,757 2,291,757
Return on Sales Ratio (0.023) (0.023) (0.023)
Return on Sales Ratio = Net Income (Loss) ÷ Net sales
÷

Q 5.6
Return on Sales Ratio
Return on Sales Ratio Trend

Q 5.7

Question 5.6 - Return on Equity Ratio
Trend Analysis
2011 2013 2014 Return to Table of Calculations
Return on Equity Ratio (0.05) (0.05) (0.05)
Financial Data
2014 2013 2011
Net Income (Loss) (51,870) (51,870) (51,870)
Total owner's equity 1,040,208 1,040,208 1,040,208
Return on Equity Ratio (0.05) (0.05) (0.05)
Return on Equity Ratio = Net Income (Loss) ÷ Total owner's equity
÷

Q 5.7
Return on Equity Ratio
Return on Equity Ratio Trend

Q 5.8

Question 5.7 - Return on Assets Ratio
Trend Analysis
2011 2013 2014 Return to Table of Calculations
Return on Assets Ratio (0.012) (0.012) (0.012)
Financial Data
2014 2013 2011
Net Income (Loss) (51,870) (51,870) (51,870)
Total assets 4,466,061 4,466,061 4,466,061
Return on Assets Ratio (0.012) (0.012) (0.012)
Return on Assets Ratio = Net Income (Loss) ÷ Total assets
÷

Q 5.8
Return on Assets Ratio
Return on Assets Ratio Trend

Q 5.9

Question 5.8 - Asset Turnover Ratio
Trend Analysis
2011 2013 2014 Return to Table of Calculations
Asset Turnover Ratio 0.513 0.513 0.513
Financial Data
2014 2013 2011
Net sales 2,291,757 2,291,757 2,291,757
Total assets 4,466,061 4,466,061 4,466,061
Asset Turnover Ratio 0.513 0.513 0.513
Asset Turnover Ratio = Net sales ÷ Total assets
÷

Q 5.9
Asset Turnover Ratio
Asset Turnover Ratio Trend

Q 5.10

Question 5.9 - Gross Profit Margin Ratio
Trend Analysis
2011 2013 2014 Return to Table of Calculations
Gross Profit Margin Ratio 1.072 1.072 1.072
Financial Data
2014 2013 2011
Gross Profit 2,456,918 2,456,918 2,456,918
Net sales 2,291,757 2,291,757 2,291,757
Gross Profit Margin Ratio 1.072 1.072 1.072
Gross Profit Margin Ratio = Gross Profit ÷ Net sales
÷

Q 5.10
Gross Profit Margin Ratio
Gross Profit Margin Ratio Trend

Q 5.11

Question 5.10 - Inventory Turnover Ratio
Trend Analysis
2011 2013 2014 Return to Table of Calculations
Inventory Turnover Ratio 0.085 0.085 0.085
Financial Data
2014 2013 2011
Cost of Goods Sold 1,000 1,000 1,000
Inventories 11,776 11,776 11,776
Inventory Turnover Ratio 0.085 0.085 0.085
Inventory Turnover Ratio = Cost of Goods Sold ÷ Inventories
÷

Q 5.11
Inventory Turnover Ratio
Inventory Turnover Ratio Trend

Q 5.12

Question 5.11 - Days In Inventory Ratio
Trend Analysis
2011 2013 2014 Return to Table of Calculations
Days In Inventory Ratio 4,239.36 4,239.36 4,239.36
Financial Data
2014 2013 2011
360 360 360 360
Inventory Turnover Ratio 0.085 0.085 0.085
Days In Inventory Ratio 4,239.36 4,239.36 4,239.36
Days In Inventory Ratio = 360 ÷ Inventory Turnover Ratio
÷

Q 5.12
Days In Inventory Ratio
Days In Inventory Ratio Trend

Q 5.13

Question 5.12 - Accounts Receivable Turnover Ratio
Trend Analysis
2011 2013 2014 Return to Table of Calculations
Accounts Receivable Turnover Ratio 23.22 23.22 23.22
Financial Data
2014 2013 2011
Net sales 2,291,757 2,291,757 2,291,757
Accounts receivable 98,697 98,697 98,697
Accounts Receivable Turnover Ratio 23.22 23.22 23.22
Accounts Receivable Turnover Ratio = Net sales ÷ Accounts receivable
÷

Q 5.13
Accounts Receivable Turnover Ratio
Accounts Receivable Turnover Ratio Trend

Q 5.14

Question 5.13 - Average Collection Period
Trend Analysis
2011 2013 2014 Return to Table of Calculations
Average Number Days Collection Period 16 16 16
Financial Data
2014 2013 2011
360 360 360 360
Accounts Receivable Turnover Ratio 23.22 23.22 23.22
Average Number Days Collection Period 16 16 16
Average Number Days Collection Period = 360 ÷ Accounts Receivable Turnover Ratio
÷

Q 5.14
Average Number Days Collection Period
Average Collection Period Trend

Q 5.15

Question 5.14 - Accounts Payable Turnover Ratio
Trend Analysis
2011 2013 2014 Return to Table of Calculations
Accounts Payable Turnover Ratio 0.021 0.021 0.021
Financial Data
2014 2013 2011
Cost of Goods Sold 1,000 1,000 1,000
Accounts payable 47,654 47,654 47,654
Accounts Payable Turnover Ratio 0.021 0.021 0.021
Accounts Payable Turnover Ratio = Cost of Goods Sold ÷ Accounts payable
÷

Q 5.15
Accounts Payable Turnover Ratio
Accounts Payable Turnover Ratio Trend

Q 5.16

Question 5.15 - Net Working Capital Turnover Ratio
Trend Analysis
2011 2013 2014 Return to Table of Calculations
Net Working Capital Turnover Ratio (6.739) (6.739) (6.739)
Financial Data
2014 2013 2011
Total current assets 280,875 280,875 280,875
Total current liabilities 620,950 620,950 620,950
Working Capital (340,075) (340,075) (340,075)
Net sales 2,291,757 2,291,757 2,291,757
Working Capital (340,075) (340,075) (340,075)
Net Working Capital Turnover Ratio (6.739) (6.739) (6.739)
Working Capital = Total current assets - Total current liabilities
Net Working Capital Turnover Ratio = Net sales ÷ Working Capital
÷

Q 5.16
Net Working Capital Turnover Ratio
Net Working Capital Turnover Ratio Trend

Q 5.17

Question 5.16 - Debt to Equity Ratio
Trend Analysis
2011 2013 2014 Return to Table of Calculations
Debt to Equity Ratio 3.293 3.293 3.293
Financial Data
2014 2013 2011
Total Liabilities 3,425,853 3,425,853 3,425,853
Total owner's equity 1,040,208 1,040,208 1,040,208
Debt to Equity Ratio 3.293 3.293 3.293
Debt to Equity Ratio = Total Liabilities ÷ Total owner's equity
÷

Q 5.17
Debt to Equity Ratio
Debt to Equity Ratio Trend

Q 5.18

Question 5.17 - Debt to Asset Ratio
Trend Analysis
2011 2013 2014 Return to Table of Calculations
Debt to Asset Ratio 0.767 0.767 0.767
Financial Data
2014 2013 2011
Total Liabilities 3,425,853 3,425,853 3,425,853
Total assets 4,466,061 4,466,061 4,466,061
Debt to Asset Ratio 0.767 0.767 0.767
Debt to Asset Ratio = Total Liabilities ÷ Total assets
÷

Q 5.18
Debt to Asset Ratio
Debt to Asset Ratio Trend

Q 5.19

Question 5.18 - Gearing Ratio
Trend Analysis
2011 2013 2014 Return to Table of Calculations
Gearing Ratio 2.696 2.696 2.696
Financial Data
2014 2013 2011
Total non-current liabilities 2,804,903 2,804,903 2,804,903
Total owner's equity 1,040,208 1,040,208 1,040,208
Gearing Ratio 2.696 2.696 2.696
Gearing Ratio = Total non-current liabilities ÷ Total owner's equity
÷

Q 5.19
Gearing Ratio
Gearing Ratio Trend

Q 5.20

Question 5.19 - Interest Coverage Ratio or Debt Service Ratio
Trend Analysis
2011 2013 2014 Return to Table of Calculations
Interest Coverage Ratio 0.408 0.408 0.408
Financial Data
2014 2013 2011
Income Before Income Taxes ($49,530) ($49,530) ($49,530)
Total interest expense and income ($121,335) ($121,335) ($121,335)
Interest Coverage Ratio 0.408 0.408 0.408
Interest Coverage Ratio = Income Before Income Taxes ÷ Total interest expense and income
÷

Q 5.20
Interest Coverage Ratio
Interest Coverage Ratio Trend

Q 5.21

Question 5.20 - Earnings per Share
Trend Analysis
2011 2013 2014 Return to Table of Calculations
Earnings Per Share: Basic $28.26 $28.26 $28.26
Financial Data
2014 2013 2011
Earnings Per Share: Basic $28.26 $28.26 $28.26

Q 5.21
Earnings Per Share: Basic
Earnings per Share Trend

Q 5.22

Question 5.21 - Price/Earnings Ratio
Trend Analysis
2011 2013 2014 Return to Table of Calculations
Price/Earnings Ratio 2.052 2.052 2.052
Financial Data
2014 2013 2011
Stock Price $58.000 $58.000 $58.000
Earnings Per Share: Basic $28.26 $28.26 $28.26
Price/Earnings Ratio 2.052 2.052 2.052
Price/Earnings Ratio = Stock Price ÷ Earnings Per Share: Basic
÷
* Manually enter Stock Price on Instruction Sheet

Q 5.22
Price/Earnings Ratio
Price/Earnings Ratio Trend

Q 5.23

Question 5.22 - Dividend per Share
Trend Analysis
2011 2013 2014 Return to Table of Calculations
Dividend per Share $12.50 $12.50 $12.50
Financial Data
2014 2013 2011
Dividend per Share* $12.50 $12.50 $12.50
*Manually enter Divdend per Share on Instruction sheet

Q 5.23
Dividend per Share
Dividend per Share Trend

Template

Question 5.23 - Dividend Payout Ratio
Trend Analysis
2011 2013 2014 Return to Table of Calculations
Dividend Payout Ratio 0.44 0.44 0.44
Financial Data
2014 2013 2011
Dividends per Share: Basic $12.50 $12.50 $12.50
Earnings Per Share: Basic $28.26 $28.26 $28.26
Dividend Payout Ratio 0.44 0.44 0.44
Dividend Payout Ratio = Dividends per Share: Basic ÷ Earnings Per Share: Basic
÷

Template
Dividend Payout Ratio
Dividend Payout Ratio Trend

Ver Changes

Trend Analysis
Next Previous Year Previous Year Current Year
Financial Data
Current Year Previous Year Next Previous Year
Version Changes
Ed 3 Build 3
11/24/12 Changes to Statement of Cash Flows
Added three rows. 1 row for new data entry field and 2 blank rows for spaces.
"Other change to cash or cash equivelants"
Value is added to the formula for 'Increase/(decrease) in cash and cash equivalents'
11/26/12 Changes to Page 4.17
Added percent of change from previous year to current year
Changed trend chart to exclude common stock and treasury stock
Added new trend chart to show only common stock and treasury stock