A B C 1 2 3 Sales 4 Cost of Goods Sold D E INCOME STATEMENT...

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A B C 1 2 3 Sales 4 Cost of Goods Sold D E INCOME STATEMENT 2008 2009 2010 285.760 342.912 205.132 246.158 5 Depreciation 6 Earnings Before Interest & Tax 7 Interest Paid 8 Taxable Income 9 Taxes (35%) -> 32% 10 Net Income 11 Dividends 12 Addition to Retained Earnings 21.950 21.950 58.678 74.804 9.875 9.875 48.803 64.929 17.081 20.777 31.722 44.151 18.000 27.260 13.722 16.891 F H J K Short-term solvency ratios Current ratio Quick ratio Cash ratio Asset utilization ratios Total asset turnover Inventory turnover Average Inventory COGS/day Receivables turnover L M N 2008 2009 2010 147,54% 145,78% 161,54% 86,50% 86,22% 95,55% 51,67% 53,03% 58,76% 116,34% 133,01% 48,02 43,66 27.364 29.851 570 684 18,74 20,61 15.252 16.638 13 Average Receivable 14 15 2008 2009 BALANCE SHEET 2010 2008 2009 2010 16 Assets 17 Current Assets Liabilities & Owner's Equity Current Liabilities Long-Term solvency ratios Debt-equity ratios 109,73% 106,66% 89,91% Time interest earned ratio 5,94 7,58 18 Cash 18.270 19 Accounts Receivable 12.315 20 Inventory 21 Total Assets 21.584 52.169 22.150 26.580 13.865 16.638 24.876 29.851 60.891 73.069 Accounts Payable Notes Payable Other Total 22 Fixed Assets 23 Net Plant & Equipment 24 Total Assets 168.326 184.735 184.735 220.495 245.626 257.804 Long-term Debt Owner's Equity 16.215 17.318 8.000 10.000 10.000 11.145 14.451 14.451 35.360 41.769 45.233 80.000 85.000 76.824 20.782 Cash coverage ratio 8,16 9,80 Profitability ratios Profit margin 11% 13% Return on assets Return on equity 13% 17% 27% 33% 25 Common Stock & paid in Surplus Retained Earnings 20.000 20.000 26 Total 27 Total Liabilities & Owner's Equity 105.135 118.857 135.748 220.495 245.626 257.804 20.000 85.135 98.857 115.748 Market value ratios Price-earning ratio Dividend per share 2,50 1,65 18,00 27,26 28 Market to book ratio 2,25 2,25 A B C 1 2 3 Sales 4 Cost of Goods Sold D E INCOME STATEMENT 2008 2009 2010 285.760 342.912 205.132 246.158 5 Depreciation 6 Earnings Before Interest & Tax 7 Interest Paid 8 Taxable Income 9 Taxes (35%) -> 32% 10 Net Income 11 Dividends 12 Addition to Retained Earnings 21.950 21.950 58.678 74.804 9.875 9.875 48.803 64.929 17.081 20.777 31.722 44.151 18.000 27.260 13.722 16.891 F H J K Short-term solvency ratios Current ratio Quick ratio Cash ratio Asset utilization ratios Total asset turnover Inventory turnover Average Inventory COGS/day Receivables turnover L M N 2008 2009 2010 147,54% 145,78% 161,54% 86,50% 86,22% 95,55% 51,67% 53,03% 58,76% 116,34% 133,01% 48,02 43,66 27.364 29.851 570 684 18,74 20,61 15.252 16.638 13 Average Receivable 14 15 2008 2009 BALANCE SHEET 2010 2008 2009 2010 16 Assets 17 Current Assets Liabilities & Owner's Equity Current Liabilities Long-Term solvency ratios Debt-equity ratios 109,73% 106,66% 89,91% Time interest earned ratio 5,94 7,58 18 Cash 18.270 19 Accounts Receivable 12.315 20 Inventory 21 Total Assets 21.584 52.169 22.150 26.580 13.865 16.638 24.876 29.851 60.891 73.069 Accounts Payable Notes Payable Other Total 22 Fixed Assets 23 Net Plant & Equipment 24 Total Assets 168.326 184.735 184.735 220.495 245.626 257.804 Long-term Debt Owner's Equity 16.215 17.318 8.000 10.000 10.000 11.145 14.451 14.451 35.360 41.769 45.233 80.000 85.000 76.824 20.782 Cash coverage ratio 8,16 9,80 Profitability ratios Profit margin 11% 13% Return on assets Return on equity 13% 17% 27% 33% 25 Common Stock & paid in Surplus Retained Earnings 20.000 20.000 26 Total 27 Total Liabilities & Owner's Equity 105.135 118.857 135.748 220.495 245.626 257.804 20.000 85.135 98.857 115.748 Market value ratios Price-earning ratio Dividend per share 2,50 1,65 18,00 27,26 28 Market to book ratio 2,25 2,25