Financial Proj

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Ratio Analysis

Sheet1

Ratio Analysis
Dollar Tree, Inc				Dollar Tree, In
Balance Sheet				Consolidated Income Statement
May 22 2014				may 22 2014
Assets		Liabilities and Shareholders' Equity		Sales	$ 2,000.3
Current Assets		Current liabilities		Cost of products sold	1,303.7
Cash and cash equivalents	$ 387.1	Short-term debt		Gross Profit	696.6
Receivables (net of allowance)	92.8	Long-term debt due within a year	196.4	Selling and administrative expense	696.6
Inventories	1,042.9	Accounts payable	447.0	Operating income	231.9
Other current assets	14.2	Other accrued liabilities	81.1	Other income	- 0
Total current assets	1,537.0	Total current liabilities	724.5	Earnings before interest and taxes	231.9
Property, plan and equipment				Interest expense	8.1
Land	609.1	Long-term liabilities		Taxes	85.5
Buildings	529.5	Long-term debt	757.0	Net income	$ 138.3
Equipment	88.9	Deferred taxes	5.5
Less accumulated depreciation	112.0	Other long-term liabilities	153.2
Total property, plant and equipment	1,115.5	Total long-term liabilities	915.7
Other noncurrent assets	305.5	Shareholders' equity	1,317.8
Total assets	$ 2,958.0	Total liabilities and shareholders' equity	$ 2,958.0
Ratio analysis
Liquidity ratios:
Current ratio	2.12
Quick ratio	0.68
Activity ratios:
Inventory turnover	1.9
Receivables turnover	21.6
Days sales outstanding	16.9
Fixed asset turnover	1.8
Total asset turnover	0.7
Profitability ratios:
Gross profit margin	34.8%
Operating profit margin	11.6%
Net profit margin	6.9%
Return on assets	4.7%
Return on equity	10.5%
Leverage ratios:
Debt / Net worth	0.6
Debt ratio	55.4%
Coverage ratios:
Times-interest-earned	28.6
Analysis of Dollar Tree financial health

Sheet2

Ratio Analysis
GoPro Inc				GoPro In
Balance Sheet				Consolidated Income Statement
June 30 2014				June 30 2014
Assets		Liabilities and Shareholders' Equity		Sales	$ 480.3
Current Assets		Current liabilities		Cost of products sold	280.9
Cash and cash equivalents	$ 104.9	Short-term debt	$ 54.9	Gross Profit	199.4
Receivables (net of allowance)	49.2	Long-term debt due within a year	78.8	Selling and administrative expense	199.5
Inventories	80.4	Accounts payable	12.5	Operating income (loss)	(0.1)
Other current assets	65.4	Other accrued liabilities	66.3	Other income	(3.2)
Total current assets	299.9	Total current liabilities	212.5	Earnings before interest and taxes	(3.3)
Property, plan and equipment				Interest expense	- 0
Land	45.2	Long-term liabilities		Taxes	5.5
Buildings	27.3	Long-term debt	41.4	Net income	$ (8.8)
Equipment	32.2	Deferred taxes	3.0
Less accumulated depreciation	12.4	Other long-term liabilities	10.7
Total property, plant and equipment	92.3	Total long-term liabilities	55.1
Other noncurrent assets	- 0	Shareholders' equity	124.6
Total assets	$ 392.2	Total liabilities and shareholders' equity	$ 392.2
Ratio analysis
Liquidity ratios:
Current ratio	1.41
Quick ratio	1.03
Activity ratios:
Inventory turnover	6.0
Receivables turnover	9.8
Days sales outstanding	37.4
Fixed asset turnover	5.2
Total asset turnover	1.2
Profitability ratios:
Gross profit margin	41.5%
Operating profit margin	-0.0%
Net profit margin	-1.8%
Return on assets	-2.2%
Return on equity	-7.1%
Leverage ratios:
Debt / Net worth	0.3
Debt ratio	68.2%
Coverage ratios:
Times-interest-earned	- 0
Analysis of GoPro Inc financial health