Assignment 3 - Credit Analysis and Loan Evaluation
lisagonzalez23
RMA_PharmaciesandDrugStores1.pdf
968 RETAIL— Ph arm a cies a nd Drug Stores n a i c s 446110
Current D ata So rted by Assets C o m p arative H istorical Data
1 2 2
11 2 4 5 0 1 0 0 2 5 5 0
4 5 ( 4 / 1 - 9 / 3 0 / 1 5 )
0 - 5 0 0 M 5 0 0 M - 2 M M
8 7 1 78
2 5
1 3 3 7 4 4
2 - 1 0 M M 101
6 2 10 2
2 7 6 3 8 7 ( 1 0 / 1 / 1 5 - 3 / 3 1 / 1 6 )
1 0 - 5 0 M M 5 0 - 1 0 0 M M
4 5 8
1
1 1
1 0
1 0 0 - 2 5 0 M M
1 3
T y p e o f S t a t e m e n t Unqualified Reviewed Compiled
Tax Returns Other
N U M B E R O F S T A T E M E N T S
2 7 3 0 7 3
2 0 6 9 5
4 / 1 / 1 1 -
3 / ü í 1 2
43 1
1 9 3 0 51
1 7 0 1 4 0
4 / 1 / 1 2 -
3 / I l i 1 3 4 1 0
% % % % % % A S S E T S % % 2 1 .9 1 7 .5 1 5 .7 9 .7 3 .3 Cash & Equivalents 1 3 .4 14 .1 1 4 .3 2 1 .7 2 7 .9 3 4 .0 2 7 .2 Trade Receivables (net) 2 3 .4 2 4 .0 4 2 .6 3 1 .8 22 .1 2 1 .0 2 0 .6 Inventory 3 3 .5 3 2 .4
1 .7 2 .6 1.6 3 .0 2 .6 A ll O ther C urrent 1 .8 2 .0 8 0 . 5 7 3 .6 6 7 .3 6 7 .6 5 3 .7 T otal Current 7 2 .1 7 2 .6
9 .2 1 1 .6 1 4 .6 9 .6 8 .4 Fixed Assets (net) 1 1 .4 12 .1 3 . 5 6 .8 1 0 .5 1 3 .8 3 4 .1 in tangibles (net) 9 .6 8.1 6 .8 7 .9 7 .5 9 .1 3 .8 A ll O ther Non-Current 7 .0 7 .2
1 0 0 .0 1 0 0 .0 1 0 0 .0 1 0 0 .0 1 0 0 .0 Total 1 0 0 .0 1 0 0 .0
LIA B ILITIES 2 3 .5 9 .4 6 .7 7 .0 4.1 Notes Payable-Short Term 1 0 .9 7 .3
3 .0 1 .8 2 .6 3 .2 4.1 Cur. Mat.-L.T.D. 2 .8 3 .8 2 1 .0 2 7 .4 2 6 .8 2 5 .0 2 9 .6 T rade Payables 2 5 .0 2 5 .0
.0 .1 .0 .1 .1 Incom e Taxes Payable .2 .1 2 0 .5 8.1 9 .2 1 3 .8 6 .0 All O ther Current 9 .2 7 .7 6 8 .1 4 6 .9 4 5 .3 4 9 .1 4 3 .9 T otal Current 4 8 . 0 4 4 . 0 1 4 .9 1 3 .3 1 6 .9 1 6 .5 3 2 .9 Long-Term Debt 1 6 .7 1 6 .9
.0 .0 .0 .0 .4 Deferred Taxes .1 .0 ■ 18 .1 5 .4 4 .7 6 .0 1 8 .3 All O ther Non-Current 6 .0 6 .2
-1 .1 3 4 .4 3 3 .2 2 8 .3 4 . 5 Net W orth 2 9 .3 3 2 .9 1 0 0 .0 1 0 0 .0 1 0 0 .0 1 0 0 .0 1 0 0 .0 Total Liabilties & Net W orth 1 0 0 .0 1 0 0 .0
IN C O M E DATA 1 0 0 .0 1 0 0 .0 1 0 0 .0 1 0 0 .0 1 0 0 .0 Net Sales 1 0 0 .0 1 0 0 .0
3 1 .3 2 6 .6 2 9 .6 3 2 .3 2 1 . 8 Gross Profit 26 .1 2 7 .5 2 9 .6 2 3 .0 2 4 .2 2 5 .6 2 0 .2 Operating Expenses 2 3 .2 2 4 .2
1 .7 3 .5 5 .3 6 .7 1 .7 O perating Profit 2 .9 3 .3 -.1 - . 6 .0 1.0 1 .3 A ll O ther ¿ (penses (net) .1 .1 1 .8 4 .2 5 .3 5 .7 .4 Profit Before Taxes 2 .8 3 .2
RATIOS 3 .2 3.7 2 .3 2 .2 2 .3 3 .0 3 .2 1 .7 1.9 1 .6 1 .4 1 .7 Current 1.7 1 .8
.9 1.1 1.1 1 .0 1 .0 1.2 1 .2 1.7 1.8 1 .4 1 .3 1 .4 1 .6 1 .6
.8 .9 1 .0 .9 1 .0 Q uick (4 3 0 ) .9 .9 .2 .5 .7 .6 .5 .5 .5
0 U N D 3 1 1 9 .2 12 3 0 .1 1 8 2 0 .4 1 5 2 3 .7 7 5 5 .9 7 5 0 .2 1 4 5 0 . 7 15 2 4 .4 21 1 7 .1 2 6 1 3 .9 2 3 1 6 .2 Sales/Receivables 1 7 2 1 .4 1 7 2 1 .7
1 5 2 4 .4 21 1 7 .0 3 2 1 1 .4 4 8 7 .6 51 7 . 2 2 7 1 3 .6 2 7 1 3 .7 1 5 2 4 .9 1 8 2 0 .1 1 5 2 4 .5 8 4 3 .2 11 3 4 .0 1 9 19.1 1 9 19.1 2 4 1 5 .3 2 8 1 2 .9 2 4 1 5 .0 2 9 1 2 .6 2 6 1 3 .8 Cost o f Sales/Inventory 31 1 1 .9 3 1 1 1 .9 4 1 8 .8 3 8 9 .7 4 5 8 .2 5 5 6 .6 3 8 9 .7 4 4 8 .3 4 5 8 .2
0 U N D 9 4 1 .9 11 3 1 . 9 1 7 2 1 .1 2 2 1 6 .6 11 3 2 .9 1 2 2 9 .9 1 3 2 8 .9 2 0 1 8 .5 2 4 1 4 .9 3 0 1 2 .3 2 5 1 4 .4 Cost o f Sales/Payable s 21 1 7 .6 2 1 1 7 .7 2 5 1 4 .6 3 2 1 1 .4 3 7 9 . 8 4 4 8 .3 3 4 1 0 .8 3 4 1 0 .8 3 5 1 0 .4
1 5.1 10.1 1 0 .7 7 . 9 8 .5 9 .8 9 .4 3 1 .6 1 9 .7 1 8 .4 2 1 . 0 1 9 .9 Sales/W orking Capital 1 8 .8 1 5 .9
- 1 1 0 . 3 1 1 3 .8 1 0 8 .1 N M 8 3 2 .5 56 .1 5 3 .6 4 2 .6
( 4 1 ) 1 4 .3 4 4 .3 1 7 7 fp n t
5 1 .4 7 P /QQ\
3 9 .6 ^ A Q
1 4.1 1 9 .3 2 1 .8
-2 .4 \ ' fcOf
1 .9 f . O
2 . 2
t o o l 1 .6
2 .9 1.1
EBIT/Interest ¡3 IS 4 .5 1.5
( 3 0 1 ) 7 .2 1 .7
4 .8 1 8 .5 Net P ro fit + D e pr., Dep., Am ortV C ur. M a t. L/T /D
' 2 7 . 1.1 ( 2 7 ) 2 .6
.3 .8 ; . 0 .0 .1 .1 .9 .1 .1
.3 .2 .4 .4 1 .4 Fixed/W orth .4 .3 - 1 .0 1 .2 3.1 1 .2 -.1 5 .1 3 .2
.7 .6 .8 1 .2 3 .9 .8 .7 6.1 2.1 2 .2 2 .8 2 6 .4 D ebt/W orth 3.1 2 .2
- 3 . 5 1 1 .6 9 7 .4 N M - 2 .2 - 6 9 .7 5 2 .0 1 5 1 .0
( 5 1 ) 7 3 .2 ( 1 4 0 ) 8 8 .1 3 6 .6 /771
8 6 .1 1 3 0 .7 A f \ 7 % P rofit Before T axes/T an gib le
8 3 .8 9 2 .5
2 3 .9 1 3 .5 \ f f t O t.D
1 1 .5 1 1 .6 N e t W orth ( 3 2 1 ) 3 2 .7
5 .4 ( 3 1 7 ) 3 6 . 4
9 .4 5 3 .2 3 2 .1 2 3 .0 3 2 .2 1 0 .4
% P ro fit B efore T axes/Total 2 2 .0 2 6 .4
1 5 .0 1 5 .7 11.1 9 .2 3 . 2 8 .2 11.1 - 2 . 5 3 .0 2 .2 .4 .0 Assets 1.2 1 .7
U N D 4 5 4 .8 1 4 9 .1 1 8 2 .6 1 4 9 .7 3 0 5 .2 2 6 7 .7 2 2 5 .2 1 0 8 .5 6 4 .6 3 4 . 5 9 2 .7 S ales/N e t Fixed A ssets 7 8 .7 7 1 .8
5 4 .9 3 9 .0 1 9 .8 2 1 .8 2 5 .9 2 8 .5 2 6 .5
1 2 .6 7 .9 6 .5 4 . 9 5 .4 7 .0 7 . 0 8.1 6.1 4 .4 3 .4 4 .1 Sales/Total A ssets 4 .8 4 . 8 5 .3 4 .0 2 . 8 2.1 2 .1 3 .4 3 .4
.1 .1 .2 .4 .2 .2 ( 4 6 ) .3 ( 1 0 9 ) .3 ( 6 5 ) .5 (3 5 ) .8 % Depr., D ep., A m o rt ./Sales (2 8 3 ) .5 ( 2 6 2 ) .5
.8 .7 1.1 1.2 1.1 1 .0
2 .6 2 .0 1 .2 1.6 1 .9 ( 4 2 ) 4.1 (1 2 0 ) 3.1 (5 4 ) 2.1 % O ffic e r s , D irectors
O w ne rs' C om p/Sales (2 3 5 ) 3 .0 ( 2 2 1 ) 3.1
7 .9 4 .7 4 . 5 5 .6 5.1
2 2 6 8 1 0 M 1 1 6 6 6 5 9 M 2 1 1 7 6 0 9 M 3 8 4 0 1 4 2 M 1 3 4 7 6 4 8 M 7 2 4 9 0 2 8 M N e t Sales ($) 1 1 2 9 2 0 3 7 M 1 1 5 5 9 4 8 5 M 2 3 5 5 7 M 1 8 9 8 0 7 M 4 1 2 4 8 8 M 9 1 2 8 3 0 M 5 8 0 7 6 2 M 1 9 9 1 6 0 8 M T otal A s s e ts ($) 3 3 2 6 6 8 1 M 3 0 0 8 0 6 5 M
© R M A 2 0 1 6 M = S t h o u s a n d M M = $ m i l l i o n S e e P a g e s 8 t h r o u g h 2 2 f o r E x p l a n a t i o n o f R a t io s a n d D a ta
RETAIL— Ph arm a cies and D rug Stores n a i c s 446110 969
C o m p arative H istorical D a ta C urrent D a ta Sorted by Sales
21 31 7 7
2 0 3 1 4 3
4 / 1 / 1 3 - 3 / 3 1 / 1 4
4 7 5
1 4 2 3 6 4 1 9 0 1 4 6
4 / 1 / 1 4 - 3 / 3 1 / 1 5
A L L 4 3 7
14 17 51
1 8 8 1 6 2
4 / 1 / 1 5 - 3 / | V 16
4 3 2
T y p e o f S t a t e m e n t Unqualified Reviewed Compiled
Tax Returns Other
4 8 6
0 - 1 M M 1 8
2
7 3 5 2 5
4 5 ( 4 / 1 - 9 / 3 0 / 1 5 )
1 6
5 0 19
2 1 2 4
1 4 1 3 5 7 3 2 3 3 2 8
3 8 7 ( 1 0 / 1 / 1 5 - 3 / 3 1 / 1 6 )
9 10 7 6
61
2 5 M M & O V E
N U M B E R O F S T A T E M E N T S 6 9 7 6 1 0 8 7 8 . 8 3 .
% 1 5 .2
% 1 6 .0
% 1 6 .6
A S S E T S Cash & Equivalents
%
2 8 . 4 ..... 7.1
3 6 .6 .2
% 1 6 .9 1 6 .8 3 7 .3
3 .8 7 4 .8 1 2 .9
3 .8 8 .6
1 0 0 .0
% 1 6 .4 1 9 .6 3 4 .4
1.5 7 1 .9 1 1 .0
8 .0 9 .0
1 0 0 .0
% 1 6 .7
% 1 8 .7
% 1 1 .9 3 4 .6
2 2 .5 3 1 .6
1 .8
2 3 . 5 2 9 .6
1 .6 2 9 .9
2 .3
T rade Receivables (net) Inventory
A ll O th er Current
3 1 .6 2 .3
2 3 .1 .6
2 2 .2 3 .7
7 1 .1 1 3 .3 8 .8 6 .9
1 0 0 .0
7 0 .7 1 2 .5
9 .2 7 .6
1 0 0 .0
7 2 .1 1 1 .5
8 .9 7 .5
1 0 0 .0
Total Current Fixed Assets (net) Intangibles (net)
A ll O th er Non-Current Total
1 7 .4 5.1 5 .2
1 0 0 .0
1 2 .8 8 .0 7 .8
1 0 0 .0
1 0 .3 1 1 .5
8 .0 1 0 0 .0
9 .0 1 3 .5
5 .0 1 0 0 .0
7 .7 2 .5
7 . 4 2 .5
11.1 2 .5
L IA B ILITIE S N o te s P ayable-S hort Term
Cur. M at.-L.T.D . 1 3 .2
2 .8 2 2 .1
2 . 6 . 1 8 .5
.0 1 9 .4 6 2 .7 1 3 .3
.0 2 2 .1
1 .9 1 0 0 .0
1 0 .0 1 .9
2 4 .0 .0
5 .4 4 1 .4 1 7 .6
.0 6 .5
3 4 .6 1 0 0 .0
1 1 .0 3 .2
6.1 1 .5
7 .3 2 .8
3 3 .1 2 4.1
.1 9 .0
2 5 . 7 .2
9 .3
2 5 .7 .1
1 1 .5
Trade Payables Incom e Taxes Payable
A ll O ther Current .0
3 7 .3
.0 7 .5
.3 7 . 9
.1 1 3 .3
4 3 .3 1 6 .9
.1 7 .9
4 5 .1 1 5 .0
.0 6 .8
5 0 .8 1 5 .4
.0 8 .2
T otal Current Lo ng -T e rm Debt D e fe rred Taxes
A ll O th er N on-C u rren t
11.1 .0
1 0 .6
1 9 .2 .0
3 .7
1 1 .2 .0
6 . 5
1 5 .2 .1
5 .0 2 3 .2
3 1 .8 1 0 0 .0
3 3 .1 1 0 0 .0
2 5 .6 1 0 0 .0
N e t W orth T otal Llabllties & Net W orth 1 0 0 .0
1 0 0 .0 1 0 0 .0 1 0 0 .0
1 0 0 .0 2 8 .8
1 0 0 .0 2 8 . 0
1 0 0 .0 2 8 .9
IN C O M E D A TA N e t Sales
Gross P rofit 1 0 0 .0
r>5 7 1 0 0 .0
3 2 . 6 3 0 .3
2 .3 .1
2 .3
1 0 0 .0 2 5 .5 2 2.1
3 .4
- . 6 4 .0
1 0 0 .0 2 5 .5
1 0 0 .0 2 8 . 9
1 0 0 .0 2 7 .4
2 5 .3 3 .4
.1 3 .4
2 2 .7 5 .3
.3 5 .0
2 4 .9 4 .0 -.1
4.1
O perating Expenses Operating Profit
A ll O ther Expenses (net) Profit Before Taxes
2 .8 -.7
3 .4
2 .9 - .6
3 .5
6 .2 .6
5 . 6
5 .4 .3
5.1
3 .4 3 .3 3 .0 R A TIO S
3 .9 3 .3 2.1 1.1
4.1 2 .0 1.2
3 .2 2 .9 1 .9 1 .4
1 .8 1 .2
1 .7 1.1
1.7 1.1
Current .6 1 .2 1 .0 1 .0
1 .7 1 .6 1.5 Q uick
1.3 .5 .2
1 .7 .9 .3
2.1 1 .5 2 .1 1 .2 .9
.9
.5 (4 3 6 ) .9
.6 .9 .5
.5 .6 .6 .6
5 7 2 .6 3 1 2 2 .1 2 1 7 5 .5 Sales/Receivable s
0 U N D 0 U N D 4 4 . 6 1 7 .0
2 1 .6
0 1 7 2 2
2 3
8 4 2 . 8 2 2 .1 1 6 .5
16 .1
3 1 1 7 .2 3 1 1 0 . 4 1 5 2 4 .6
16 26
2 2 .4 1 3 .8
16 2 6
2 3 .4 1 3 .9
1 6 2 6
2 2 .6 1 3 .8 2 0 1 8 .6
8 21 21
17
1 7 .3
2 1 .7
3 0
11
1 2 .3
3 2 .0
3 7
7
9 .8
4 8 . 8
30 4 7
1 2 .0 7 .8
2 7 4 0
1 3 .7 9.1
2 7 4 0
1 3 .4 9.1
Cost o f Sales/Inventory 1 0 4 3 .5 2 2 8 1 .6
3 0 51
1 2 .0 7.1
3 2 3 9
1 1 .4 9 .3
2 4 3 6
1 5 .4 1 0 .2
2 0 3 4
1 7 .9 1 0 .6
21 3 6
1 7 .5 1 0.1
12 2 9 .4 7 5 5 .0 9 4 2 .5 C ost o f Sales/Payable s
0 U N D 1 4 4 4 . 4 2 8 .3 1 3 .6
9 .7
9 2 0 3 3
4 0 .1 6 6 2 .9 8 4 3 . 3 1 9 1 9 .4 1 2 .7
22 35
1 6 .8 1 0 .4
2 0 3 5
18 .1 1 0 .3
2 1 3 3
1 7 .5 1 0 .9 3 8 9 . 6
3 .7
2 7 1 1 .2
9.1
2 8 1 3 .0
1 1.1
3 8 9 .5
1 0 .8
3 8 9 .5
1 2 .5
1 6 .0 5 1 .0
2 1 .7 1 1 1 .7
2 0 .8 1 7 5 .2
Sales/W orking Capital 1 7 .8 -6 .9
1 9 .8 8 7 .3
1 7 .3 5 0 .8
1 9 .7 5 8.1
2 4 .5 2 8 7 . 8
2 5 .7 9 9 9 . 8
2 1 .8 3 2 .7 3 7 . 9 EBIT/Interest
2 2 .8 8 .6 1 .6
( 5 1 )
4 4 .7 7 .4 1.1
3 3 .7 8 4 .5 4 8 .8 1 3 .6
(3 3 3 ) 5 .2 1 .2
( 2 9 3 ) 7 . 5 2 ,1
(3 0 1 ) 1 0 .3 1 .9
.7 3 .3 2 .9
5 .5
(3 6 ) 2.1 .2
(2 9 ) 3 .1 1 .8
(2 5 ) 2 .6 .7
N e t P rofit + Depr., Dep., Am ortVC ur. M at. L/T /D
( 1 7 ) 2 .9 .4
.1 .1 .1 F ixed/W orth
.0 1 .5 -.1
.0
.3 -1 .1
.0
■ t . .2 .9
.1
.4 1 4 9 .0
.3 4 .5
.3 3 .2 2 .9
.6
2 .5
.7
2 .8
• 1 .4
2.1 - 9 3 .3
2 .6 4 7 ,4
2 . 5 - 2 6 .4
D ebt/W orth 4 .0 - 2 .5
3 .3 -3 .5
2 .1 1 8 .9
2 .2 1 3 .4
2 .5 - 2 9 . 6
3 .0 - 1 3 . 0
8 0 .5 1 2 0 .6 1 0 4 .8 % P rofit Before Taxes/T angible
N e t W orth
1 2 5 .9 9 3 .1 2 7 .0 1 2 .3
(6 0 ) 8 1 .2 3 3 .5 1 4 .0
(8 5 ) 1 0 3 .3 1 2 0 .8 1 2 3 .7
4 7 .3 (3 5 1 ) 3 2 .5
7.1 ( 3 3 6 ) 4 0 . 9
12.1 ( 3 14 )
1 3 .6 7 .2 5 .6 2 2 .2 1 5 .8
2 6 .9 3 4 .7 3 2 .7 % P rofit Before T axes/Total
Assets
3 8 .7 3 0 .0 2 8 .2 1 2 ,3
2 .2
3 1 .5 4 3 .1 3 3 .4
9 .5 1 .0
1 1 .8 2.1
1 2 .9 1 .8 -1 2 .1 .7 .4
7 .2
1 9 6 .3
3 .2
1 5 5 .8
6 4 . 5 2 3 .0
3 3 7 .7 8 3 .2 3 0 .9
9 1 . 8 2 9 .3
Sales/N e t Fixed Assets 5 9 .0 9 .0
1 2 8 .7 ! 2 2 .2
9 4 .4 3 0 .3
9 4 .4 4 0 .9
1 0 2 .3 3 4 .0
6 4 . 6 2 8 .7
6 .5 7 .2 7 . 9 4 . 0 1 0 .7 7 .0 5 .2 3 .3
8 .3 8 .3 4 .7
4 .7 3 .3
5 .0 3 .5
5 .3 3 .3
Sales/Total A ssets 1 .2 3 .3 4.1 3 .5
3.1
.2 .2 .2
% Depr., Dep., Am ortV S ales .2 .1
.4 1 .0
( 7 3 ) .1 .1 .3
.8 .5
1.1 ( 2 / 9 ) .4
1 .0 ( 2 6 9 ) .4
1 .0 1 .2 .8 .6 1.2
2 .0 1 .6 1 .7 % O ffice rs', D ire c to rs ' O w ne rs ' C om p/Sales
2 .6 2 .2 1.7 1.5 (1 8 )
.4 1.0
5 .6 (2 3 8 ) 2 .8
5 .4 5 .2 7 .2 5 .7 4 .1 3 .8 1.9
1 4 5 2 6 7 7 7 M 4 4 9 6 2 8 9 M
1 4 3 3 4 5 4 1 M 3 9 8 0 0 4 8 M
1 5 9 4 7 8 9 6 M 4 1 1 1 0 5 2 M
Net S ales ($) T otal A ssets ($)
1 0 2 1 9 M 5 4 8 7 M
1 3 5 9 5 1 M 3 7 0 8 0 M
3 0 0 2 1 8 M 7 4 6 3 1 M
7 6 4 5 6 7 M 1 8 8 8 0 6 M
1 2 5 0 0 0 8 M 3 1 1 3 4 5 M
1 3 4 8 6 9 3 3 M 3 4 9 3 7 0 3 M
C R M A 2 0 1 6 M = $ t h o u s a n d M M = S m i l l i o n S e e P a g e s 8 t h r o u g h 2 2 f o r E x p l a n a t i o n o f R a t io s a n d D a ta
