Exel formula input (financial ratio)
kimnta
rebeccalyons_ratio_template-2.xlsxBalance Sheets
| Target | ANNUAL BALANCE SHEET | ||||||||||
| TICKER: | TGT | ||||||||||
| SIC: | 5331 | ||||||||||
| GICS: | 25503020 | ||||||||||
| Jan-13 | Jan-12 | Jan-11 | Jan-10 | Jan-09 | Jan-08 | Jan-07 | Jan-06 | Jan-05 | Jan-04 | Jan-03 | |
| ASSETS | |||||||||||
| Cash & Equivalents | $ 784.00 | $ 794.00 | $ 1,712.00 | $ 2,200.00 | $ 893.00 | $ 2,450.00 | $ 813.00 | $ 1,648.00 | $ 2,245.00 | $ 716.00 | $ 758.00 |
| Net Receivables | $ 6,857.00 | $ 6,927.00 | $ 7,075.00 | $ 7,882.00 | $ 8,753.00 | $ 8,651.00 | $ 6,757.00 | $ 6,226.00 | $ 5,497.00 | $ 5,776.00 | $ 5,565.00 |
| Inventories | $ 7,903.00 | $ 7,918.00 | $ 7,596.00 | $ 7,179.00 | $ 6,705.00 | $ 6,780.00 | $ 6,254.00 | $ 5,838.00 | $ 5,384.00 | $ 5,343.00 | $ 4,760.00 |
| Prepaid Expenses | $ 310.00 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 |
| Other Current Assets | $ 534.00 | $ 810.00 | $ 830.00 | $ 1,163.00 | $ 1,137.00 | $ 1,025.00 | $ 882.00 | $ 693.00 | $ 796.00 | $ 1,093.00 | $ 852.00 |
| ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ||
| Total Current Assets | $ 16,388.00 | $ 16,449.00 | $ 17,213.00 | $ 18,424.00 | $ 17,488.00 | $ 18,906.00 | $ 14,706.00 | $ 14,405.00 | $ 13,922.00 | $ 12,928.00 | $ 11,935.00 |
| Gross Plant, Property & Equipment | $ 43,964.00 | $ 41,531.00 | $ 37,048.00 | $ 35,765.00 | $ 34,816.00 | $ 31,982.00 | $ 28,381.00 | $ 25,214.00 | $ 22,272.00 | $ 23,147.00 | $ 20,936.00 |
| Accumulated Depreciation | $ 13,311.00 | $ 12,382.00 | $ 11,555.00 | $ 10,485.00 | $ 9,060.00 | $ 7,887.00 | $ 6,950.00 | $ 6,176.00 | $ 5,412.00 | $ 6,178.00 | $ 5,629.00 |
| ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ||
| Net Plant, Property & Equipment | $ 30,653.00 | $ 29,149.00 | $ 25,493.00 | $ 25,280.00 | $ 25,756.00 | $ 24,095.00 | $ 21,431.00 | $ 19,038.00 | $ 16,860.00 | $ 16,969.00 | $ 15,307.00 |
| Investments at Equity | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 |
| Other Investments | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 |
| Intangibles | $ 224.00 | $ 242.00 | $ 223.00 | $ 239.00 | $ 231.00 | $ 208.00 | $ 212.00 | $ 183.00 | $ 206.00 | $ 364.00 | $ 376.00 |
| Deferred Charges | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ 1.00 | $ 394.00 | $ 325.00 | $ 752.00 | $ 711.00 | $ - 0 | $ - 0 |
| Other Assets | $ 898.00 | $ 790.00 | $ 776.00 | $ 590.00 | $ 630.00 | $ 957.00 | $ 675.00 | $ 617.00 | $ 594.00 | $ 1,131.00 | $ 985.00 |
| NET FIXED ASSET | $ 30,181.00 | $ 26,492.00 | $ 26,109.00 | $ 26,618.00 | $ 25,654.00 | $ 22,643.00 | $ 20,590.00 | $ 18,371.00 | $ 18,464.00 | $ 16,668.00 | |
| TOTAL ASSETS | $ 48,163.00 | $ 46,630.00 | $ 43,705.00 | $ 44,533.00 | $ 44,106.00 | $ 44,560.00 | $ 37,349.00 | $ 34,995.00 | $ 32,293.00 | $ 31,392.00 | $ 28,603.00 |
| LIABILITIES | $ 45,167.50 | ||||||||||
| Long Term Debt Due In One Year | $ 2,024.00 | $ 3,786.00 | $ 119.00 | $ 1,696.00 | $ 1,262.00 | $ 1,964.00 | $ 1,362.00 | $ 753.00 | $ 504.00 | $ 866.00 | $ 875.00 |
| Notes Payable | $ 970.00 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ 100.00 |
| Accounts Payable | $ 7,056.00 | $ 6,857.00 | $ 6,625.00 | $ 6,511.00 | $ 6,337.00 | $ 6,721.00 | $ 6,575.00 | $ 6,268.00 | $ 5,779.00 | $ 5,448.00 | $ 4,684.00 |
| Taxes Payable | $ 272.00 | $ 257.00 | $ 144.00 | $ - 0 | $ - 0 | $ 111.00 | $ 422.00 | $ 374.00 | $ 304.00 | $ 382.00 | $ 319.00 |
| Accrued Expenses | $ 2,395.00 | $ 1,933.00 | $ 1,879.00 | $ 1,974.00 | $ 1,812.00 | $ 1,824.00 | $ 2,420.00 | $ 1,899.00 | $ 1,633.00 | $ 1,618.00 | $ 1,545.00 |
| Other Current Liabilities | $ 1,314.00 | $ 1,454.00 | $ 1,303.00 | $ 1,146.00 | $ 1,101.00 | $ 1,162.00 | $ 338.00 | $ 294.00 | $ - 0 | $ - 0 | $ - 0 |
| ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ||
| Total Current Liabilities | $ 14,031.00 | $ 14,287.00 | $ 10,070.00 | $ 11,327.00 | $ 10,512.00 | $ 11,782.00 | $ 11,117.00 | $ 9,588.00 | $ 8,220.00 | $ 8,314.00 | $ 7,523.00 |
| Long Term Debt | $ 14,654.00 | $ 13,697.00 | $ 15,607.00 | $ 15,118.00 | $ 17,490.00 | $ 15,126.00 | $ 8,675.00 | $ 9,119.00 | $ 9,034.00 | $ 10,217.00 | $ 10,186.00 |
| Deferred Taxes | $ 1,311.00 | $ 1,191.00 | $ 934.00 | $ 835.00 | $ 455.00 | $ 470.00 | $ 577.00 | $ 851.00 | $ 973.00 | @CF | @CF |
| Investment Tax Credit | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 |
| Minority Interest | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 |
| Other Liabilities | $ 1,609.00 | $ 1,634.00 | $ 1,607.00 | $ 1,906.00 | $ 1,937.00 | $ 1,875.00 | $ 1,347.00 | $ 1,232.00 | $ 1,037.00 | $ 1,796.00 | $ 1,451.00 |
| ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ||
| TOTAL LIABILITIES | $ 31,605.00 | $ 30,809.00 | $ 28,218.00 | $ 29,186.00 | $ 30,394.00 | $ 29,253.00 | $ 21,716.00 | $ 20,790.00 | $ 19,264.00 | $ 20,327.00 | $ 19,160.00 |
| EQUITY | |||||||||||
| Preferred Stock - Redeemable | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 |
| Preferred Stock - Nonredeemable | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 |
| ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ||
| Total Preferred Stock | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 |
| Common Stock | $ 54.00 | $ 56.00 | $ 59.00 | $ 62.00 | $ 63.00 | $ 68.00 | $ 72.00 | $ 73.00 | $ 74.00 | $ 76.00 | $ 76.00 |
| Capital Surplus | $ 3,925.00 | $ 3,487.00 | $ 3,311.00 | $ 2,919.00 | $ 2,762.00 | $ 2,656.00 | $ 2,387.00 | $ 2,121.00 | $ 1,810.00 | $ 1,341.00 | $ 1,256.00 |
| Retained Earnings | $ 12,579.00 | $ 12,278.00 | $ 12,117.00 | $ 12,366.00 | $ 10,887.00 | $ 12,583.00 | $ 13,174.00 | $ 12,011.00 | $ 11,145.00 | $ 9,648.00 | $ 8,111.00 |
| Less: Treasury Stock | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 |
| ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ||
| Common Equity | $ 16,558.00 | $ 15,821.00 | $ 15,487.00 | $ 15,347.00 | $ 13,712.00 | $ 15,307.00 | $ 15,633.00 | $ 14,205.00 | $ 13,029.00 | $ 11,065.00 | $ 9,443.00 |
| ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ||
| TOTAL EQUITY | $ 16,558.00 | $ 15,821.00 | $ 15,487.00 | $ 15,347.00 | $ 13,712.00 | $ 15,307.00 | $ 15,633.00 | $ 14,205.00 | $ 13,029.00 | $ 11,065.00 | $ 9,443.00 |
| ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ||
| TOTAL LIABILITIES & EQUITY | $ 48,163.00 | $ 46,630.00 | $ 43,705.00 | $ 44,533.00 | $ 44,106.00 | $ 44,560.00 | $ 37,349.00 | $ 34,995.00 | $ 32,293.00 | $ 31,392.00 | $ 28,603.00 |
| COMMON SHARES OUTSTANDING | 645.30 | 669.29 | 704.04 | 744.64 | 752.71 | 818.74 | 859.77 | 874.08 | 890.64 | 911.81 | 909.80 |
&"Arial,Bold"&12&A
Income Statements
| Target | ANNUAL INCOME STATEMENT | ||||||||||
| TICKER: | TGT | ||||||||||
| SIC: | 5331 | ||||||||||
| GICS: | 25503020 | ||||||||||
| Jan-13 | Jan-12 | Jan-11 | Jan-10 | Jan-09 | Jan-08 | Jan-07 | Jan-06 | Jan-05 | Jan-04 | Jan-03 | |
| Sales | $ 73,301.00 | $ 69,865.00 | $ 67,390.00 | $ 65,357.00 | $ 64,948.00 | $ 63,367.00 | $ 59,490.00 | $ 52,620.00 | $ 46,839.00 | $ 48,163.00 | $ 43,917.00 |
| Cost of Goods Sold | $ 51,035.00 | $ 48,306.00 | $ 46,585.00 | $ 44,062.00 | $ 44,157.00 | $ 41,895.00 | $ 39,399.00 | $ 34,927.00 | $ 31,445.00 | $ 31,790.00 | $ 29,260.00 |
| ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ||
| Gross Profit | $ 22,266.00 | $ 21,559.00 | $ 20,805.00 | $ 21,295.00 | $ 20,791.00 | $ 21,472.00 | $ 20,091.00 | $ 17,693.00 | $ 15,394.00 | $ 16,373.00 | $ 14,657.00 |
| Selling, General, & | |||||||||||
| Administrative Expense | $ 14,914.00 | $ 14,106.00 | $ 13,469.00 | $ 14,599.00 | $ 14,563.00 | $ 14,541.00 | $ 13,526.00 | $ 11,988.00 | $ 10,534.00 | $ 11,534.00 | $ 10,181.00 |
| ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ||
| Operating Income Before Deprec. | $ 7,352.00 | $ 7,453.00 | $ 7,336.00 | $ 6,696.00 | $ 6,228.00 | $ 6,931.00 | $ 6,565.00 | $ 5,705.00 | $ 4,860.00 | $ 4,839.00 | $ 4,476.00 |
| Depreciation, Depletion, & | |||||||||||
| Amortization | $ 2,142.00 | $ 2,131.00 | $ 2,084.00 | $ 2,023.00 | $ 1,826.00 | $ 1,659.00 | $ 1,524.00 | $ 1,409.00 | $ 1,259.00 | $ 1,320.00 | $ 1,212.00 |
| ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ||
| Operating Profit | $ 5,210.00 | $ 5,322.00 | $ 5,252.00 | $ 4,673.00 | $ 4,402.00 | $ 5,272.00 | $ 5,041.00 | $ 4,296.00 | $ 3,601.00 | $ 3,519.00 | $ 3,264.00 |
| Interest Expense | $ 762.00 | $ 782.00 | $ 760.00 | $ 788.00 | $ 894.00 | $ 747.00 | $ 646.00 | $ 532.00 | $ 481.00 | $ 559.00 | $ 588.00 |
| Non-Operating Income/Expense | $ - 0 | $ 3.00 | $ 3.00 | $ 3.00 | $ 28.00 | $ 100.00 | $ 74.00 | $ 69.00 | $ - 0 | $ - 0 | $ - 0 |
| Special Items | $ 161.00 | $ (87.00) | $ - 0 | $ (16.00) | $ - 0 | $ - 0 | $ 28.00 | $ 27.00 | $ (89.00) | $ - 0 | $ - 0 |
| ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ||
| Pretax Income | $ 4,609.00 | $ 4,456.00 | $ 4,495.00 | $ 3,872.00 | $ 3,536.00 | $ 4,625.00 | $ 4,497.00 | $ 3,860.00 | $ 3,031.00 | $ 2,960.00 | $ 2,676.00 |
| Total Income Taxes | $ 1,610.00 | $ 1,527.00 | $ 1,575.00 | $ 1,384.00 | $ 1,322.00 | $ 1,776.00 | $ 1,710.00 | $ 1,452.00 | $ 1,146.00 | $ 1,119.00 | $ 1,022.00 |
| Minority Interest | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 |
| ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ||
| Income Before Extraordinary | |||||||||||
| Items & Discontinued Operations | $ 2,999.00 | $ 2,929.00 | $ 2,920.00 | $ 2,488.00 | $ 2,214.00 | $ 2,849.00 | $ 2,787.00 | $ 2,408.00 | $ 1,885.00 | $ 1,841.00 | $ 1,654.00 |
| Preferred Dividends | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 |
| ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ||
| Available for Common | $ 2,999.00 | $ 2,929.00 | $ 2,920.00 | $ 2,488.00 | $ 2,214.00 | $ 2,849.00 | $ 2,787.00 | $ 2,408.00 | $ 1,885.00 | $ 1,841.00 | $ 1,654.00 |
| Savings Due to Common | |||||||||||
| Stock Equivalents | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 |
| ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ||
| Adjusted Available for Common | $ 2,999.00 | $ 2,929.00 | $ 2,920.00 | $ 2,488.00 | $ 2,214.00 | $ 2,849.00 | $ 2,787.00 | $ 2,408.00 | $ 1,885.00 | $ 1,841.00 | $ 1,654.00 |
| Extraordinary Items | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 |
| Discontinued Operations | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ - 0 | $ 1,313.00 | $ - 0 | $ - 0 |
| ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ------------------ | ||
| Adjusted Net Income | $ 2,999.00 | $ 2,929.00 | $ 2,920.00 | $ 2,488.00 | $ 2,214.00 | $ 2,849.00 | $ 2,787.00 | $ 2,408.00 | $ 3,198.00 | $ 1,841.00 | $ 1,654.00 |
| Earnings Per Share Basic - | |||||||||||
| Excluding Extra Items & Disc Op | $ 4.57 | $ 4.31 | $ 4.03 | $ 3.31 | $ 2.87 | $ 3.37 | $ 3.23 | $ 2.73 | $ 2.09 | $ 2.02 | $ 1.82 |
| Earnings Per Share Basic - | |||||||||||
| Including Extra Items & Disc Op | $ 4.57 | $ 4.31 | $ 4.03 | $ 3.31 | $ 2.87 | $ 3.37 | $ 3.23 | $ 2.73 | $ 3.54 | $ 2.02 | $ 1.82 |
| Earnings Per Share Diluted- | |||||||||||
| Excluding Extra Items & Disc Op | $ 4.52 | $ 4.28 | $ 4.00 | $ 3.30 | $ 2.86 | $ 3.33 | $ 3.21 | $ 2.71 | $ 2.07 | $ 2.01 | $ 1.81 |
| Earnings Per Share Diluted - | |||||||||||
| Including Extra Items & Disc Op | $ 4.52 | $ 4.28 | $ 4.00 | $ 3.30 | $ 2.86 | $ 3.33 | $ 3.21 | $ 2.71 | $ 3.51 | $ 2.01 | $ 1.81 |
| EPS Basic from Operations | $ 4.41 | $ 4.39 | $ 4.03 | $ 3.32 | $ 2.87 | $ 3.37 | $ 3.21 | $ 2.71 | $ 2.15 | $ 2.02 | $ 1.82 |
| EPS Diluted from Ops | $ 4.36 | $ 4.36 | $ 4.00 | $ 3.31 | $ 2.86 | $ 3.33 | $ 3.19 | $ 2.69 | $ 2.13 | $ 2.01 | $ 1.81 |
| Dividends Per Share | $ 1.32 | $ 1.10 | $ 0.84 | $ 0.66 | $ 0.60 | $ 0.52 | $ 0.44 | $ 0.36 | $ 0.30 | $ 0.26 | $ 0.24 |
| Com Shares for Basic EPS | 656.70 | 679.10 | 723.60 | 752.00 | 770.40 | 845.40 | 861.90 | 882.00 | 903.80 | 911.00 | 908.00 |
| Com Shares for Diluted EPS | 663.30 | 683.90 | 729.40 | 754.80 | 773.60 | 850.80 | 868.60 | 889.20 | 912.10 | 917.10 | 914.00 |
&"Arial,Bold"&12&A
Ratios
| Target | Financial Analysis | ||||||||||
| DuPont Analysis | Jan-13 | Jan-12 | Jan-11 | Jan-10 | Jan-09 | Jan-08 | Jan-07 | Jan-06 | Jan-05 | Jan-04 | Jan-03 |
| Net Profitability | 4.09% | 4.19% | 4.33% | 3.81% | 3.41% | 4.50% | 4.68% | 4.58% | 4.02% | 3.82% | 3.77% |
| Total Asset Turnover | 1.547 | 1.547 | 1.527 | 1.475 | 1.465 | 1.547 | 1.645 | 1.564 | 1.471 | 1.606 | |
| Equity Multiplier | 2.928 | 2.885 | 2.862 | 3.050 | 3.055 | 2.647 | 2.425 | 2.471 | 2.643 | 2.925 | |
| Return on Equity | 18.52% | 18.71% | 18.94% | 17.12% | 15.26% | 18.42% | 18.68% | 17.68% | 15.65% | 17.95% | |
| Profitability Analysis | |||||||||||
| Gross Profitability | 30.38% | 30.86% | 30.87% | 32.58% | 32.01% | 33.89% | 33.77% | 33.62% | 32.87% | 33.99% | 33.37% |
| Operating Profitability | 7.11% | 7.62% | 7.79% | 7.15% | 6.78% | 8.32% | 8.47% | 8.16% | 7.69% | 7.31% | 7.43% |
| Net Profitability | 4.09% | 4.19% | 4.33% | 3.81% | 3.41% | 4.50% | 4.68% | 4.58% | 4.02% | 3.82% | 3.77% |
| Return on Assets | 6.33% | 6.48% | 6.62% | 5.61% | 4.99% | 6.96% | 7.70% | 7.16% | 5.92% | 6.14% | |
| Return on Equity | 18.52% | 18.71% | 18.94% | 17.12% | 15.26% | 18.42% | 18.68% | 17.68% | 15.65% | 17.95% | |
| Efficiency Analysis | |||||||||||
| Receivable Turnover | 10.636 | 9.979 | 9.011 | 7.858 | 7.464 | 8.225 | 9.164 | 8.977 | 8.310 | 8.494 | |
| Receivable DSO | 34.318 | 36.576 | 40.505 | 46.451 | 48.904 | 44.376 | 39.829 | 40.658 | 43.923 | 42.973 | |
| Inventory Turnover | 6.452 | 6.227 | 6.306 | 6.347 | 6.549 | 6.429 | 6.517 | 6.225 | 5.863 | 6.293 | |
| Inventory DCO | 56.576 | 58.612 | 57.882 | 57.506 | 55.733 | 56.778 | 56.011 | 58.637 | 62.257 | 57.999 | |
| Net PP&E Turnover | 2.451 | 2.557 | 2.655 | 2.561 | 2.606 | 2.784 | 2.940 | 2.932 | 2.769 | 2.984 | |
| Net Fixed Asset Turnover | 2.366 | 2.466 | 2.562 | 2.479 | 2.485 | 2.624 | 2.752 | 2.701 | 2.543 | 2.742 | |
| Total Asset Turnover | 1.547 | 1.547 | 1.527 | 1.475 | 1.465 | 1.547 | 1.645 | 1.564 | 1.471 | 1.606 | |
| Liquidity Analysis | |||||||||||
| Current Ratio | 1.168 | 1.151 | 1.709 | 1.627 | 1.664 | 1.605 | 1.323 | 1.502 | 1.694 | 1.555 | 1.586 |
| Quick Ratio | 0.545 | 0.540 | 0.873 | 0.890 | 0.918 | 0.942 | 0.681 | 0.821 | 0.942 | 0.781 | 0.840 |
| Cash Ratio | 0.056 | 0.056 | 0.170 | 0.194 | 0.085 | 0.208 | 0.073 | 0.172 | 0.273 | 0.086 | 0.101 |
| Times Interest Earned | 6.837 | 6.806 | 6.911 | 5.930 | 4.924 | 7.058 | 7.803 | 8.075 | 7.486 | 6.295 | 5.551 |
| Accounts Payable Turnover | 7.334 | 7.214 | 7.156 | 6.933 | 6.752 | 6.381 | 6.200 | 5.874 | 5.609 | 6.390 | |
| Accounts Payable DCO | 49.767 | 50.598 | 51.005 | 52.649 | 54.060 | 57.201 | 58.868 | 62.140 | 65.074 | 57.118 | |
| Leverage Ratio | |||||||||||
| Total Debt to Total Assets | 0.656 | 0.661 | 0.646 | 0.655 | 0.689 | 0.656 | 0.581 | 0.594 | 0.597 | 0.648 | 0.670 |
| Long Term Term Debt to Total Assets | 0.365 | 0.354 | 0.415 | 0.401 | 0.451 | 0.392 | 0.284 | 0.320 | 0.342 | 0.383 | 0.407 |
| Total Debt to Total Equity | 1.909 | 1.947 | 1.822 | 1.902 | 2.217 | 1.911 | 1.389 | 1.464 | 1.479 | 1.837 | 2.029 |
Quiz 2
| Target | Financial Analysis | ||||||||||
| DuPont Analysis | Jan-13 | Jan-12 | Jan-11 | Jan-10 | Jan-09 | Jan-08 | Jan-07 | Jan-06 | Jan-05 | Jan-04 | Jan-03 |
| Net Profitability | 4.09% | 4.19% | 4.33% | 3.81% | 3.41% | 4.50% | 4.68% | 4.58% | 4.02% | 3.82% | 3.77% |
| Total Asset Turnover | 1.547 | 1.547 | 1.527 | 1.475 | 1.465 | 1.547 | 1.645 | 1.564 | 1.471 | 1.606 | |
| Equity Multiplier | 2.928 | 2.885 | 2.862 | 3.050 | 3.055 | 2.647 | 2.425 | 2.471 | 2.643 | 2.925 | 3.029 |
| Return on Equity | 18.52% | 18.71% | 18.94% | 17.12% | 15.26% | 18.42% | 18.68% | 17.68% | 15.65% | 17.95% | |
| Profitability Analysis | |||||||||||
| Gross Profitability | 30.38% | 30.86% | 30.87% | 32.58% | 32.01% | 33.89% | 33.77% | 33.62% | 32.87% | 33.99% | 33.37% |
| Operating Profitability | 7.11% | 7.62% | 7.79% | 7.15% | 6.78% | 8.32% | 8.47% | 8.16% | 7.69% | 7.31% | 7.43% |
| Net Profitability | 4.09% | 4.19% | 4.33% | 3.81% | 3.41% | 4.50% | 4.68% | 4.58% | 4.02% | 3.82% | 3.77% |
| Return on Assets | 6.33% | 6.48% | 6.62% | 5.61% | 4.99% | 6.96% | 7.70% | 7.16% | 5.92% | 6.14% | |
| Return on Equity | 18.52% | 18.71% | 18.94% | 17.12% | 15.26% | 18.42% | 18.68% | 17.68% | 15.65% | 17.95% | |
| Efficiency Analysis | |||||||||||
| Receivable Turnover | |||||||||||
| Receivable DSO | |||||||||||
| Inventory Turnover | 6.452 | 6.227 | 6.306 | 6.347 | 6.549 | 6.429 | 6.517 | 6.225 | 5.863 | 6.293 | |
| Inventory DCO | 56.576 | 58.612 | 57.882 | 57.506 | 55.733 | 56.778 | 56.011 | 58.637 | 62.257 | 57.999 | |
| Net PP&E Turnover | 2.451 | 2.557 | 2.655 | 2.561 | 2.606 | 2.784 | 2.940 | 2.932 | 2.769 | 2.984 | |
| Net Fixed Asset Turnover | |||||||||||
| Total Asset Turnover | 1.547 | 1.547 | 1.527 | 1.475 | 1.465 | 1.547 | 1.645 | 1.564 | 1.471 | 1.606 | |
| Liquidity Analysis | |||||||||||
| Current Ratio | 1.168 | 1.151 | 1.709 | 1.627 | 1.664 | 1.605 | 1.323 | 1.502 | 1.694 | 1.555 | 1.586 |
| Quick Ratio | 0.545 | 0.540 | 0.873 | 0.890 | 0.918 | 0.942 | 0.681 | 0.821 | 0.942 | 0.781 | 0.840 |
| Cash Ratio | 0.056 | 0.056 | 0.170 | 0.194 | 0.085 | 0.208 | 0.073 | 0.172 | 0.273 | 0.086 | 0.101 |
| Times Interest Earned | 6.837 | 6.806 | 6.911 | 5.930 | 4.924 | 7.058 | 7.803 | 8.075 | 7.486 | 6.295 | 5.551 |
| Accounts Payable Turnover | |||||||||||
| Accounts Payable DCO | |||||||||||
| Leverage Ratio | |||||||||||
| Total Debt to Total Assets | 0.656 | 0.661 | 0.646 | 0.655 | 0.689 | 0.656 | 0.581 | 0.594 | 0.597 | 0.648 | 0.670 |
| Long Term Term Debt to Total Assets | |||||||||||
| Total Debt to Total Equity | 1.909 | 1.947 | 1.822 | 1.902 | 2.217 | 1.911 | 1.389 | 1.464 | 1.479 | 1.837 | 2.029 |
