accounting
mr.5rmasho
financialstatementanalysis-comprehensiveexample.xlsBalance Sheet
| Company ABC, Inc, | |||||
| Balance Sheet | |||||
| As of | 12/31/13 | 12/31/12 | 12/31/11 | 12/31/10 | |
| Assets | |||||
| Current Assets | |||||
| Cash And Cash Equivalents | 1,587,000 | 1,670,000 | 906,000 | 1,156,000 | |
| Short Term Investments | 61,000 | 49,000 | 52,000 | 64,000 | |
| Net Receivables | 2,027,000 | 1,899,000 | 1,821,000 | 1,858,000 | |
| Inventory | 2,634,000 | 2,486,000 | 2,502,000 | 2,119,000 | |
| Other Current Assets | 271,000 | 277,000 | 350,000 | 250,000 | |
| Total Current Assets | 6,580,000 | 6,381,000 | 5,631,000 | 5,447,000 | |
| Property Plant and Equipment | 486,000 | 528,000 | 484,000 | 508,000 | |
| Long Term Investments | 120,000 | 113,000 | 99,000 | 101,000 | |
| Goodwill | 1,204,000 | 1,281,000 | 1,553,000 | 1,539,000 | |
| Total Assets | 8,390,000 | 8,303,000 | 7,767,000 | 7,595,000 | |
| Liabilities | |||||
| Current Liabilities | |||||
| Accounts Payable | 1,825,000 | 1,790,000 | 1,887,000 | 1,694,000 | |
| Short/Current Long Term Debt | 1,347,000 | 1,505,000 | 1,291,000 | 1,621,000 | |
| Other Current Liabilities | 1,265,000 | 1,033,000 | 1,017,000 | 1,310,000 | |
| Total Current Liabilities | 4,437,000 | 4,328,000 | 4,195,000 | 4,625,000 | |
| Long Term Debt | 653,000 | 1,207,000 | 991,000 | 1,342,000 | |
| Total Liabilities | 5,090,000 | 5,535,000 | 5,186,000 | 5,967,000 | |
| Stockholders' Equity | |||||
| Common Stock | 209,000 | 209,000 | 209,000 | 931,000 | |
| Retained Earnings | 2,761,000 | 1,905,000 | 1,577,000 | 535,000 | |
| Treasury Stock | 321,000 | 641,000 | 791,000 | 159,000 | |
| Capital Surplus | 9,000 | 13,000 | 4,000 | 3,000 | |
| Total Stockholder Equity | 3,300,000 | 2,768,000 | 2,581,000 | 1,628,000 | |
| Total Liabilities and Equity | 8,390,000 | 8,303,000 | 7,767,000 | 7,595,000 |
BS - Vertical
| Company ABC, Inc, | |||||
| Balance Sheet | |||||
| As of | 12/31/13 | 12/31/12 | 12/31/11 | 12/31/10 | |
| Assets | |||||
| Current Assets | |||||
| Cash And Cash Equivalents | 18.92% | 20.11% | 11.66% | 15.22% | |
| Short Term Investments | 0.73% | 0.59% | 0.67% | 0.84% | |
| Net Receivables | 24.16% | 22.87% | 23.45% | 24.46% | |
| Inventory | 31.39% | 29.94% | 32.21% | 27.90% | |
| Other Current Assets | 3.23% | 3.34% | 4.51% | 3.29% | |
| Total Current Assets | 78.43% | 76.85% | 72.50% | 71.72% | |
| Property Plant and Equipment | 5.79% | 6.36% | 6.23% | 6.69% | |
| Long Term Investments | 1.43% | 1.36% | 1.27% | 1.33% | |
| Goodwill | 14.35% | 15.43% | 19.99% | 20.26% | |
| Total Assets | 100.00% | 100.00% | 100.00% | 100.00% | |
| Liabilities | |||||
| Current Liabilities | |||||
| Accounts Payable | 21.75% | 21.56% | 24.30% | 22.30% | |
| Short/Current Long Term Debt | 16.05% | 18.13% | 16.62% | 21.34% | |
| Other Current Liabilities | 15.08% | 12.44% | 13.09% | 17.25% | |
| Total Current Liabilities | 52.88% | 52.13% | 54.01% | 60.90% | |
| Long Term Debt | 7.78% | 14.54% | 12.76% | 17.67% | |
| Total Liabilities | 60.67% | 66.66% | 66.77% | 78.56% | |
| Stockholders' Equity | |||||
| Common Stock | 2.49% | 2.52% | 2.69% | 12.26% | |
| Retained Earnings | 32.91% | 22.94% | 20.30% | 7.04% | |
| Treasury Stock | 3.83% | 7.72% | 10.18% | 2.09% | |
| Capital Surplus | 0.11% | 0.16% | 0.05% | 0.04% | |
| Total Stockholder Equity | 39.33% | 33.34% | 33.23% | 21.44% | |
| Total Liabilities and Equity | 100.00% | 100.00% | 100.00% | 100.00% |
BS - Horizontal
| Company ABC, Inc, | |||||
| Balance Sheet | |||||
| As of | 12/31/13 | 12/31/12 | 12/31/11 | 12/31/10 | |
| Assets | |||||
| Current Assets | |||||
| Cash And Cash Equivalents | 137.28% | 144.46% | 78.37% | 100.00% | |
| Short Term Investments | 95.31% | 76.56% | 81.25% | 100.00% | |
| Net Receivables | 109.10% | 102.21% | 98.01% | 100.00% | |
| Inventory | 124.30% | 117.32% | 118.07% | 100.00% | |
| Other Current Assets | 108.40% | 110.80% | 140.00% | 100.00% | |
| Total Current Assets | 120.80% | 117.15% | 103.38% | 100.00% | |
| Property Plant and Equipment | 95.67% | 103.94% | 95.28% | 100.00% | |
| Long Term Investments | 118.81% | 111.88% | 98.02% | 100.00% | |
| Goodwill | 78.23% | 83.24% | 100.91% | 100.00% | |
| Total Assets | 110.47% | 109.32% | 102.26% | 100.00% | |
| Liabilities | |||||
| Current Liabilities | |||||
| Accounts Payable | 107.73% | 105.67% | 111.39% | 100.00% | |
| Short/Current Long Term Debt | 83.10% | 92.84% | 79.64% | 100.00% | |
| Other Current Liabilities | 96.56% | 78.85% | 77.63% | 100.00% | |
| Total Current Liabilities | 95.94% | 93.58% | 90.70% | 100.00% | |
| Long Term Debt | 48.66% | 89.94% | 73.85% | 100.00% | |
| Total Liabilities | 85.30% | 92.76% | 86.91% | 100.00% | |
| Stockholders' Equity | |||||
| Common Stock | 22.45% | 22.45% | 22.45% | 100.00% | |
| Retained Earnings | 516.07% | 356.07% | 294.77% | 100.00% | |
| Treasury Stock | 201.89% | 403.14% | 497.48% | 100.00% | |
| Capital Surplus | 300.00% | 433.33% | 133.33% | 100.00% | |
| Total Stockholder Equity | 202.70% | 170.02% | 158.54% | 100.00% | |
| Total Liabilities and Equity | 110.47% | 109.32% | 102.26% | 100.00% |
Income Statement
| Company ABC, Inc, | |||||
| Income Statement | |||||
| For the year ending | 12/31/13 | 12/31/12 | 12/31/11 | 12/31/10 | |
| Total Revenue | 14,492,000 | 14,883,000 | 13,322,000 | 11,990,000 | |
| Cost of Goods Sold | 7,352,000 | 7,780,000 | 6,993,000 | 6,260,000 | |
| Gross Profit | 7,140,000 | 7,103,000 | 6,329,000 | 5,730,000 | |
| Operating Expenses | 1,825,000 | 1,790,000 | 1,887,000 | 1,694,000 | |
| Research Development | 1,347,000 | 1,505,000 | 1,291,000 | 621,000 | |
| Selling General and Administrative | 1,265,000 | 1,033,000 | 1,017,000 | 1,310,000 | |
| Interest Expense | 134,000 | 120,000 | 87,000 | 14,000 | |
| Other Expenses | 145,000 | 1,450,000 | 234,000 | 1,344,000 | |
| Total Operating Expenses | 4,716,000 | 5,898,000 | 4,516,000 | 4,983,000 | |
| Operating Income (or Loss) | 2,424,000 | 1,205,000 | 1,813,000 | 747,000 | |
| Income Tax Expense | 73,000 | 97,000 | 108,000 | 112,000 | |
| Net Income (or Loss) | 2,351,000 | 1,108,000 | 1,705,000 | 635,000 |
IS - Vertical
| Company ABC, Inc, | |||||
| Income Statement | |||||
| For the year ending | 12/31/13 | 12/31/12 | 12/31/11 | 12/31/10 | |
| Total Revenue | 100.00% | 100.00% | 100.00% | 100.00% | |
| Cost of Goods Sold | 50.73% | 52.27% | 52.49% | 52.21% | |
| Gross Profit | 49.27% | 47.73% | 47.51% | 47.79% | |
| Operating Expenses | 12.59% | 12.03% | 14.16% | 14.13% | |
| Research Development | 9.29% | 10.11% | 9.69% | 5.18% | |
| Selling General and Administrative | 8.73% | 6.94% | 7.63% | 10.93% | |
| Interest Expense | 0.92% | 0.81% | 0.65% | 0.12% | |
| Other Expenses | 1.00% | 9.74% | 1.76% | 11.21% | |
| Total Operating Expenses | 32.54% | 39.63% | 33.90% | 41.56% | |
| Operating Income (or Loss) | 16.73% | 8.10% | 13.61% | 6.23% | |
| Income Tax Expense | 0.50% | 0.65% | 0.81% | 0.93% | |
| Net Income (or Loss) | 16.22% | 7.44% | 12.80% | 5.30% |
IS - Horizontal
| Company ABC, Inc, | |||||
| Income Statement | |||||
| For the year ending | 12/31/13 | 12/31/12 | 12/31/11 | 12/31/10 | |
| Total Revenue | 120.87% | 124.13% | 111.11% | 100.00% | |
| Cost of Goods Sold | 117.44% | 124.28% | 111.71% | 100.00% | |
| Gross Profit | 124.61% | 123.96% | 110.45% | 100.00% | |
| Operating Expenses | 107.73% | 105.67% | 111.39% | 100.00% | |
| Research Development | 216.91% | 242.35% | 207.89% | 100.00% | |
| Selling General and Administrative | 96.56% | 78.85% | 77.63% | 100.00% | |
| Interest Expense | 957.14% | 857.14% | 621.43% | 100.00% | |
| Other Expenses | 10.79% | 107.89% | 17.41% | 100.00% | |
| Total Operating Expenses | 94.64% | 118.36% | 90.63% | 100.00% | |
| Operating Income (or Loss) | 324.50% | 161.31% | 242.70% | 100.00% | |
| Income Tax Expense | 65.18% | 86.61% | 96.43% | 100.00% | |
| Net Income (or Loss) | 370.24% | 174.49% | 268.50% | 100.00% |
Financial Ratios
| 2013 Financial Ratios | ||||||
| AR Turnover | 7.38 | |||||
| Average Collection Period | 49.44 | Number of Shares of Stock Outstanding | 315,080 | |||
| Inventory Turnover | 2.87 | Trading Price of Each Share of Stock | $98.60 | |||
| Number of days of sales in inventory | 127.09 | |||||
| Profit Margin Percentage | 0.49 | |||||
| Return on Sales | 0.16 | |||||
| Current Ratio | 1.48 | |||||
| Quick Ratio | 0.83 | |||||
| Cash Ratio | 0.37 | |||||
| Asset Turnover | 1.74 | |||||
| Debt to Equity Ratio | 1.54 | |||||
| Debt to Assets Ratio | 0.61 | |||||
| Return on Assets | 0.28 | |||||
| Earnings Per Share | 7.46 | |||||
| Working Capital | $2,143,000 | |||||
| P/E Ratio | 13.21 |
