15 LS Question 3 (10 points) 1) Listen 18 1 The following is a balance sheet over two years (actual and commonsize) for a corporation engaged in the operation and development of restaurant outlets. Analyze the structure, significant changes and potential reasons for why the changes occurred and comment on the financial health of the company. (10 markas 2007 2007 C.Size 2008 2008 Site Current Assets Cash 14.2 1.1% 11.6 0.9% Accounts Receivable 11.8 0.9% 16.8 1.3% Inventory 144.4 11.4% 137.4 11.0% Other 29.9 2.4% 32.5 2.6% Total Current Assets 200.3 15.8% 198.3 15.9% 0.0% 1019 80.5% 1001.8 80.5% Property Plant&Equipment 45.8 3.6% 45.1 3.6% Other Assets 1265.1 100% 100% 1245.2 4 > > -- Total Assets 1265.1 100 12452 100% 13 14 15 203 1 Current Liabilites Accounts Payable Short-Term Debt Other Total Current Liabilities 227.3 47.5 ) 18.01% 3.8% 0.0% 21.7% 5 0.0% 21.35 274.8 265 16 17 18 Long Term Debt Other non-current liabilities Total Liabilities 756.3 129.9 1161 59.8% 10.3% 91.8% 699.3 145.3 1109.6 56.2% 11.7 89.1% 9 20 21 Common stock and paid-in cap Retained Earnings Comprehensive Income Total Stockholders' equity Total Liabilities and Stockholder 0.2 112.9 -9 104.1 1265.11 0.0% 8.9% -0.7% 8.ZX 100% 13.2 167.2 -44.8 135.6 1245.2 1.1% 13.4% -3.6% 10.9% 100% 23 24 Door