| RATIO ANALYSIS SPREADSHEET | | | | | = Pos,Neu,Neg |
| Company | GENERAL MOTORS |
| | | | 2017 | | 2016 | | 2015 | | Industry |
| | | | | | | | | | Average |
| BALANCE SHEET RATIOS: Stability (Staying Power) |
| 1 | Current | | | | | | | | | Ability to meet current obligations |
| | | Current Assets | 68,744,000 | 0.89 | 76,203,000 | 0.89 | 69,408,000 | 0.97 |
| | | Current Liabilities | 76,890,000 | | 85,181,000 | | 71,217,000 | | 1.39 |
| 2 | Quick Ration | current assets - inventory | 58,081,000 | 0.76 | 65,163,000 | 0.76 | 55,644,000 | 0.78 | 1.15 |
| | | Current Liabilities | 76,890,000 | | 85,181,000 | | 71,217,000 |
| | cash Ratio | Cash +marketable securities | 19,525,000 | 0.25 | 21,615,000 | 0.25 | 19,720,000 | 0.28 | 0.39 |
| | | current liabilities | 76,890,000 | | 85,181,000 | | 71,217,000 |
| 3 | Debt-to-Equity | | | | | | | | | Margin of Safety to Creditors |
| | | Total Liabilities | 176,282,000 | 5.04 | 177,615,000 | 4.05 | 154,015,000 | 3.86 |
| | | Equity | 35,001,000 | | 43,836,000 | | 39,871,000 | | 4.71 |
| 4 | Debt Ratio | total debt | 176,282,000 | 0.83 | 177,615,000 | 0.80 | 154,015,000 | 0.79 | 1.21 |
| | | total assets | 212,482,000 | | 221,690,000 | | 194,338,000 |
| 5 | interest coverage | EBIT | 10,703,000 | 18.61 | 10,614,000 | 18.85 | 7,854,000 | 18.57 | 28.02 |
| | | Interest charges | 575,000 | | 563,000 | | 423,000 |
| INCOME STATEMENT RATIOS: Profitability (Earning Power) |
| 6 | Gross Margin | | | | | | | | | Gross Profit expressed as a % of Sales |
| | | Gross Profit | 20,164,000 | 13.9% | 20,668,000 | 13.9% | 18,142,000 | 13.4% |
| | | Sales | 145,588,000 | | 149,184,000 | | 135,725,000 | | 39.5% |
| | | | | - | | - | | - |
| 7 | Net Margin | | | | | | | | | Net Profit expressed as a % of Sales |
| | | Net Income | -3,864,000 | -2.7% | 9,427,000 | 6.3% | 9,687,000 | 7.1% |
| | | Sales | 145,588,000 | | 149,184,000 | | 135,725,000 | | 8.5% |
| ASSET MANAGEMENT RATIOS: Overall Efficiency Ratios |
| | | | | | | | | | | Measures cash generated from sales; higher % the better |
| | | | | - |
| 8 | Return on Assets | | | | | | | | | Measures the profitability of using the assets |
| | | Net Income | (3,864,000) | -1.8% | 9,427,000 | 4.3% | 9,687,000 | 5.0% |
| | | Total Assets | 212,482,000 | | 221,690,000 | | 194,338,000 | | 6.3% |
| 9 | Return on Equity | | | | | | | | | Measures the profitability of the stockholders investment |
| | | Net Income | (3,864,000) | -11.0% | 9,427,000 | 21.5% | 9,687,000 | 24.3% |
| | | Equity | 35,001,000 | | 43,836,000 | | 39,871,000 | | 30.3% |
| ASSET MANAGEMENT RATIOS: Working Capital Cycle Ratios |
| 10 | Inventory Turnover | | | | | | | | | Measures the efficiency of moving the inventory |
| | | Cost of Revenue/Goods Sold | 125,424,000 | 12 | 128,516,000 | 12 | 117,583,000 | 9 |
| | | Inventory | 10,663,000 | | 11,040,000 | | 13,764,000 | | 15.50 |
| 11 | Inventory Turn-Days | | | | | | | | | Average # of days it takes to move inventory |
| | | 365 | 360 | 30.61 | 365 | 31.35 | 365 | 42.73 |
| | | Inventory Turnover | 12 | | 12 | | 9 | | 23.23 |
| 12 | Accounts Receivable Turnover | | | | | | | | | Measures the efficiency of collecting Accounts Receivable |
| | | Sales | 145,588,000 | 17.83 | 149,184,000 | 17.15 | 135,725,000 | 16.28 | 25.63 |
| | | Accounts Receivable | 8,164,000 | | 8,700,000 | | 8,337,000 |
| 13 | Accounts Receivable Turn-Days | | | | | | | | | Average # of days it takes to collect Accounts Receivable |
| | | 360 | 360 | 20 | 360 | 21 | 360 | 22 |
| | | Accts. Rec. Turnover | 18 | | 17 | | 16 | | 32 |
| | | | | | | | | | | Measures the efficiency of paying Accounts Payable |
| | | | | - | | - | | - |
| | | | | | | | | | n/a |
| 14 | dividend yield | | | | | | | | | Average # of days it takes to pay Accounts Payable |
| | | dividend per share | 1.52 | 0.04972 | 1.52 | 0.04629 | 1.38 | 0.03429 |
| | | share price | 30.57 | | 32.84 | | 40.24 |
| 15 | Payout Ratio | Dividend per share | 1.52 | (0.57) | 1.52 | 0.25 | 1.38 | 0.23 |
| | | EPS | (2.67) | | 6.00 | | 5.91 |
CedieC
UnderstandingTheNumbersforBetterDecisions.xlsx
