Finacial Analysis

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FINANCIAL DATA

Company A (000's) Company B (000's)
MHS (Dec 31) SMC (Dec 31)
Balance Sheet 2008 2007 2006 2008 2007 2006 Liquidity Ratios 2008 2007 2006 2008 2007 2006
Cash and Cash Equivalents 159,105 38,827 25,096 66,775 38,037 8,080 Current 580.5% 776.0% 521.7% 285.6% 388.9% 441.9%
Marketable Securities 191,354 402,362 269,529 228,447 315,768 317,060 Quick 570.9% 765.7% 510.4% 279.4% 382.1% 437.5%
Accounts Receivable 123,835 113,195 106,774 186,239 184,969 176,972 Cash Flow 323.8% 513.4% 431.5% 814.2% 1021.1% 1175.1%
Inventories 12,434 11,252 10,423 11,552 9,738 5,177
Prepaid Expenses/Other Assets 265,791 277,384 70,425 35,933 5,079 5,710 Leverage Ratios
Total Current Assets 752,519 843,020 482,247 528,946 553,591 512,999 Debt/Asset 76.5% 59.4% 50.0% 71.6% 53.4% 56.0%
LT-Debt/Capitalization 73.9% 55.7% 44.3% 66.7% 47.5% 51.3%
Other Investments 0 0 5,493 14,099 49,831 113,584
Equity Investments 0 0 0 0 0 0 Activity Ratios
Total Long-Term Investments 0 0 5,493 14,099 49,831 113,584 Average AR Days 7.48 7.89 7.59 6.73 6.38 6.25
Fixed Asset Turnover 1.68 1.85 1.97 1.72 1.77 1.98
Property, Plant, and Equipment (net) 552,478 482,991 410,806 730,340 666,655 557,264 Total Asset Turnover 0.71 0.67 0.90 0.98 0.93 0.93
Total Assets 1,304,997 1,326,011 898,546 1,273,385 1,270,077 1,183,847 Profitability Ratios
Operating Profit Margin 7.5% 13.0% 12.9% 3.2% 6.8% 6.0%
Accounts Payable and Accruals 129,639 108,635 92,437 185,207 142,345 116,078 Net Profit Margin 6.1% 11.0% 11.4% 2.1% 5.2% 4.7%
Loans and Notes Payable 0 0 0 0 0 0 Return on Assets 4.3% 7.4% 10.3% 2.1% 4.8% 4.4%
Accrued Taxes 0 0 0 0 0 0 Cash Flow Margin 102.8% 95.1% 93.9% 98.9% 93.7% 94.2%
Other Short-Term Payables 0 0 0 0 0 0 Cash Ret on Assets 73.0% 64.1% 84.7% 97.3% 87.1% 88.0%
Total Current Liabilities 129,639 108,635 92,437 185,207 142,345 116,078
Secured Mortgages 2,502 2,599 2,689 0 0 50
Long-Term Debt 578,445 585,980 277,190 406,542 411,279 415,524
Other Long-Term Payables 287,809 89,953 77,248 319,470 124,355 131,750
Deferred Income Taxes 0 0 0 0 0 0
Total Long-Term Liabilities 868,756 678,532 357,127 726,012 535,634 547,324
Total Liabilities 998,395 787,167 449,564 911,219 677,979 663,402
Common Stock 0 0
Paid-in Capital 0 0
Fund Balances 306,605 538,844 448,983 362,168 592,100 520,448
Treasury Stock 0 0 0 0 0
Other 0 0 0 0 0
Total Owners' Equity 306,605 538,844 448,983 362,168 592,100 520,448
Total Liabilities & Owners' Equity 1,305,000 1,326,011 898,547 1,273,387 1,270,079 1,183,850
Income Statement
Revenues 925,997 893,562 809,991 1,252,715 1,179,460 1,105,335
Operating Expenses
Salaries and Benefits 469,797 419,514 372,772 635,630 579,839 544,548
Provision for bad debts 54,753 55,769 46,834 41,512 42,500 40,638
Depreciation and Amortization 62,185 53,163 48,127 82,469 64,598 58,482
Payroll Tax 26,293 22,801 20,106 34,719 31,888 28,184
Supplies 0 0 0 186,888 173,902 177,291
Other 243,625 225769 217,901 231,428 206,895 189,724
Total Operating Expense 856,653 777,016 705,740 1,212,646 1,099,622 1,038,867
Operating Income 69,344 116,546 104,251 40,069 79,838 66,468
Program Service Revenue 952,310 849,670 760,791 1,239,015 1,105,732 1,041,536
Non-Operating Income/Expense
Interest Expense (13,057) (18,197) (11,762) -13,526 -18,789 -14,467
Investment Income 15,371 24,233 7,509 9,753 14,958 10,636
Gifts & Contributions 17,511 11,428 11,482 10,717 5,271 8,082
Other (1,039) 0 6,785 0 40,641 34,515
Gain (loss) from Sales of Assets (58,136) 8,212 23,449 0 12,859 14,692
Income (loss) from Sales of Inventory (33) (11) (26) -6,769 0 0
Net rental income (loss) 13 0 0 0 0 -4,127
(39,370) 25,665 37,437 175 54,940 49,331
Net Gain/Loss 56,287 98,319 92,488 26,544 61,050 52,000
Christopher: Line 23: "Secured mortgages and notes payable to unrelated third parties"
Christopher: Line 20: "Tax-exempt bond liabilities"
Christopher: Line 2: "Savings and temporary cash investments" Should this also include Line 27: "Unrestricted net assets"? ($306,605)
Christopher: Line 11: "Investments-publicly traded securities"
Christopher: Line 9: "Prepaid expenses and deferred charges" -plus- "Other Assets"
Christopher: Line 25: "Other liabilities"
Christopher: Revenue Statement Line 3: "Investment Income" -plus- Line 4: Income from investment of tax-exempt bond proceeds
Christopher: Line 6d: "Net rental income or (loss)"
Christopher: Line 10c: "Net Iincome or (loss) from sales of inventory"
Christopher: Line 7d: "Net gain or (loss) from sales of assets other than inventory"
Christopher: Line 11e: "Other income + loss on bond refinance"
Christopher: Line 12: "Total Revenue"
Christopher: Line 5: Compensation of current officers, directors, trustees, and key employees - plus- Line 7: Other salaries and wages -plus- Line 8: Pension, etc. -plus- Line 9: Other employee benefits
Christopher: Line 20: "Interest"
Christopher: Line 22: "Depreciation, depletion, and amortization"
Christopher: Line 24a: "Provision for bad debts"
Christopher: Retained Earnings
Christopher: Line 33
Christopher: Program Service Revenue + Contributions from gifts, grants and other similar amounts
Christopher: This spike compared to previous and subsequent years was apparently due to a series of adjustments to MHS's marketable securities. Although there was an increase in Current Liabilities between '06 to '07, the increase in Current Assets increased at a higher rate c/t to the subsequent year ('08)

Sheet2

Purchase Svcs 44690
Prof Svcs 20910
Dues 857
Books 390
Recruiting 2769
Insurance 11677
Licenses 11433
Prop Bus Tax 1449
Ad 994
Pub Rel 664
Admin Alloc -3984
Demo 561
92410

Chart

2006 2007 2008
MHS-TR 809,991 893,562 925,997
SMC-TR 1105335 1179460 1252715
MHS-TA 898,546 1,326,011 1,304,997
SMC-TA 1,183,847 1,270,077 1,273,385

Chart

2006 2006 2006 2006
2007 2007 2007 2007
2008 2008 2008 2008
MHS-Total Revenue
SMC-Total Revenue
MHS-Total Assets
SMC-Total Assets
809991
1105335
898546
1183847
893562
1179460
1326011
1270077
925997
1252715
1304997
1273385
Christopher: Line 12: "Total Revenue"