For two people 2 assignment same class both people
Horizontal Analysis
| Horizontal Analysis | |||||||||||
| Company A | |||||||||||
| Income Statement | Current Year | Prior Year | $ Chg | % Chg | Balance Sheet | Current Year | Prior Year | $ Chg | % Chg | ||
| Revenue | Cash | ||||||||||
| Cost of Goods Sold | Accounts Receivable | ||||||||||
| Gross Profit | Inventory | ||||||||||
| Selling, General and Admin. Exp. | Other Current Assets | ||||||||||
| R & D Exp. | Total Current Assets | ||||||||||
| Depreciation and Amortization | Property, Plant and Equipment (Net) | ||||||||||
| Amortization of Goodwill and Intangibles | Other Long-term Assets | ||||||||||
| Other Operating Expenses (Income) | Total Assets | ||||||||||
| Operating Income | |||||||||||
| Other Income or Expense | Current Liabilities | ||||||||||
| Income before Income Taxes | Long-term Liabilities | ||||||||||
| Income Tax Expense | Total Liabilities | ||||||||||
| Net Income | Common Stock | ||||||||||
| Retained Earnings | |||||||||||
| Other Equity | |||||||||||
| Total Equity | |||||||||||
| Total Liabilities and Equity | |||||||||||
| Company B | |||||||||||
| Income Statement | Current Year | Prior Year | $ Chg | % Chg | Balance Sheet | Current Year | Prior Year | $ Chg | % Chg | ||
| Revenue | Cash | ||||||||||
| Cost of Goods Sold | Accounts Receivable | ||||||||||
| Gross Profit | Inventory | ||||||||||
| Selling, General and Admin. Exp. | Other Current Assets | ||||||||||
| R & D Exp. | Total Current Assets | ||||||||||
| Depreciation and Amortization | Property, Plant and Equipment (Net) | ||||||||||
| Amortization of Goodwill and Intangibles | Other Long-term Assets | ||||||||||
| Other Operating Expenses (Income) | Total Assets | ||||||||||
| Operating Income | |||||||||||
| Other Income or Expense | Current Liabilities | ||||||||||
| Income before Income Taxes | Long-term Liabilities | ||||||||||
| Income Tax Expense | Total Liabilities | ||||||||||
| Net Income | Common Stock | ||||||||||
| Retained Earnings | |||||||||||
| Other Equity | |||||||||||
| Total Equity | |||||||||||
| Total Liabilities and Equity | |||||||||||
Vertical Analysis
| Vertical Analysis | ||||||||
| Company A | ||||||||
| Income Statement | Current Year | % | Balance Sheet | Current Year | % | |||
| Revenue | Cash | |||||||
| Cost of Goods Sold | Accounts Receivable | |||||||
| Gross Profit | Inventory | |||||||
| Selling, General and Admin. Exp. | Other Current Assets | |||||||
| R & D Exp. | Total Current Assets | |||||||
| Depreciation and Amortization | Property, Plant and Equipment (Net) | |||||||
| Amortization of Goodwill and Intangibles | Other Long-term Assets | |||||||
| Other Operating Expenses (Income) | Total Assets | |||||||
| Operating Income | ||||||||
| Other Income or Expense | Current Liabilities | |||||||
| Income before Income Taxes | Long-term Liabilities | |||||||
| Income Tax Expense | Total Liabilities | |||||||
| Net Income | Common Stock | |||||||
| Retained Earnings | ||||||||
| Other Equity | ||||||||
| Total Equity | ||||||||
| Total Liabilities and Equity | ||||||||
| Company B | ||||||||
| Income Statement | Current Year | % | Balance Sheet | Current Year | % | |||
| Revenue | Cash | |||||||
| Cost of Goods Sold | Accounts Receivable | |||||||
| Gross Profit | Inventory | |||||||
| Selling, General and Admin. Exp. | Other Current Assets | |||||||
| R & D Exp. | Total Current Assets | |||||||
| Depreciation and Amortization | Property, Plant and Equipment (Net) | |||||||
| Amortization of Goodwill and Intangibles | Other Long-term Assets | |||||||
| Other Operating Expenses (Income) | Total Assets | |||||||
| Operating Income | ||||||||
| Other Income or Expense | Current Liabilities | |||||||
| Income before Income Taxes | Long-term Liabilities | |||||||
| Income Tax Expense | Total Liabilities | |||||||
| Net Income | Common Stock | |||||||
| Retained Earnings | ||||||||
| Other Equity | ||||||||
| Total Equity | ||||||||
| Total Liabilities and Equity | ||||||||
Financial Ratios
| Liquidity Ratios | Solvency Ratios | Profitability Ratios | |||||||||||||
| Comp A | Comp B | Comp A | Comp B | Comp A | Comp B | ||||||||||
| Working Capital | $ 50,000 | $ 30,000 | Debt Ratio | Profit Margin Ratio | |||||||||||
| Current Assets | $ 100,000 | $ 125,000 | Total Liabilities | Net Income | |||||||||||
| Current Liabilities | $ 50,000 | $ 95,000 | Total Assets | Net Sales Revenue | |||||||||||
| Current Ratio | Debt-to-Equity Ratio | Return on Total Assets | |||||||||||||
| Current Assets | Total Liabilities | Net Income | |||||||||||||
| Current Liabilities | Total Stockholders' Equity | Interest Expense | |||||||||||||
| Average Total Assets | |||||||||||||||
| Cash Ratio | Times Interest Earned | ||||||||||||||
| Cash | Net Income | Asset Turnover Ratio | |||||||||||||
| Cash Equivalents | Income Tax Expense | Net Sales Revenue | |||||||||||||
| Current Liabilities | Interest Expense | Average Total Assets | |||||||||||||
| Quick Ratio | Return on Common Stockholders' Equity | ||||||||||||||
| Cash and Cash Equivalents | Net Income | ||||||||||||||
| Short-term Investments | Preferred Dividends | ||||||||||||||
| Accounts Receivable, Net | Average Common Stockholders' Equity | ||||||||||||||
| Current Liabilities | |||||||||||||||
| Market Prospects | Earnings per Share | ||||||||||||||
| Inventory Turnover | Net Income | ||||||||||||||
| Cost of Goods Sold | Comp A | Comp B | Preferred Dividends | ||||||||||||
| Average Merchandise Inventory | Price/Earnings Ratio | Weighted-average Common Shares Outstanding | |||||||||||||
| Market Price per Share | |||||||||||||||
| Days' Sales In Inventory | Earnings per Share | ||||||||||||||
| 365 days | |||||||||||||||
| Inventory Turnover | Dividend Yield | ||||||||||||||
| Dividend per Share | |||||||||||||||
| Gross Profit Percentage | Market Price per Share | ||||||||||||||
| Gross Profit | |||||||||||||||
| Net Sales Revenue | Dividend Payout | ||||||||||||||
| Dividend per Share | |||||||||||||||
| Accounts Receivable Turnover | Earnings per Share | ||||||||||||||
| Net Credit Sales Revenue | |||||||||||||||
| Average Accounts Receivable, Net | |||||||||||||||
| Days' Sales In Receivables | |||||||||||||||
| 365 days | |||||||||||||||
| Accounts Receivable Turnover | |||||||||||||||