Financial Analysis
sheyitqan
citigroup_inc.docx
Liquidity Analysis
Leverage Analysis
Profitability Analysis
Appendix A
Source: http://csimarket.com/ ; https://finance.yahoo.com/
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Citigroup Inc. |
Fiscal Year Ending Dec 2014 |
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Working capital = Current Assets – Current liabilities |
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Current Assets |
$431,187 |
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Current Liabilities |
$1,183,285 |
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Working Capital |
$(752,098) |
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Current ratio = Current assets / Current liabilities |
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Current Assets |
$431,187 |
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Current Liabilities |
$1,183,285 |
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Current Ratio |
0.36 |
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Acid-test ratio = Cash + Marketable securities + AR + Notes Receivable / Current Liabilities |
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Quick Assets = (Cash + Marketable securities + AR + Notes Receivable) |
$60,527 |
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Current Liabilities |
$1,183,285 |
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Acid-test Ratio |
0.05 |
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Accounts Receivable Turnover = Sales/ Average Accounts Receivable |
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Sales on Account |
$76,882 |
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Average Receivables |
$27,047 |
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AR Turnover |
3 |
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Average Collection Period = (365 days divided by AR Turnover) |
121.67 Day(s) |
Appendix B
Source: http://finance.yahoo.com
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Debt ratio = Total Liabilities / Total Assets |
Citigroup Inc. |
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2014 |
2013 |
2012 |
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Leverage ratios: |
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Interest Ratio |
EBIT/Interest Expense |
2.05% |
2.20% |
1.38% |
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EBIT |
28,054 |
35,674 |
28,437 |
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Interest Expense |
13,690 |
16,177 |
20,612 |
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Debt to Equity Ratio |
Total Liabilities/Total Stockholders' Equity |
7.75% |
8.20% |
8.86% |
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Total Liabilities |
1,631,996 |
1,676,043 |
1,675,611 |
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Total Stockholders' Equity |
210,534 |
204,339 |
189,049 |
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Debt to Total Capital Ratio |
Total debt/Total capital |
2.85% |
3.13% |
3.18% |
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Appendix C
Source: http://finance.yahoo.com
Debt to Equity Ratio 2012 2013 2014 8. 860000000000003 8.2000000000000011 7.75 Debt to Total Capital Ratio 2012 2013 2014 2.8499999999999992 3.13 3.18
