Financial Analysis Simulation: Data Detective (Case Study)

Below is the financials assumed for Chipotle. Analyse the financials to identify if company matches the financial statements. Provide final answers, rationale, and confidence level!

Chipotle Mexican Grill, Inc., is a global restaurant chain with over 2,000 restaurants worldwide. The company offers its customers a focused menu and seeks to use fresh ingredients and responsibly raised meat and produce. Chipotle strives to create an excellent guest experience, to develop technologically innovative initiatives, and to implement a multipronged marketing strategy to connect to and attract customers. Although the company operates in a highly competitive environment, Chipotle has experienced substantial growth during recent years. While the company enjoys significant revenue growth, it also experiences a higher cost of operations. Chipotle has decided to retain its earnings for the use of operation and the repurchase of its common stock instead of paying any dividends in the foreseeable future.

Balance Sheet	in %
Cash, Cash Equivalents & ST Investments	24.9
Accounts Receivable	2
Other Receivables	0.5
Total Receivable	2.4
Inventory	1
Other Current Assets	2.5
Total Current Assets	30.8
Property, Plant & Equipment	65.4
Long-term investments & other LT Assets	2.7
Goodwill & Other Intangibles	1.1
Total Assets	100
Accounts Payable	4
Accrued Expenses	7.2
Unearned Revenue	3.1
Other Current Liablities	1.5
Total Current Liabilities	15.8
Long-term debt	0
Capital Leases	0
Other Non-current liabilities	17.5
Total Liablities	33.3
Common Stock	0
Additional Paid in Capital	63.8
Retained Earnings	117.2
Treasury Stock	-114.1
Comprehensive Income & Other	-0.2
Total Equity	66.7
Total Liabilities & Equity	100
income Statement
Revenue	100
Cost of Goods Sold	83.1
Selling, General & Admin Exp	6.3
R&D Exp	0
Depreciation & Amort	3.6
Other Operating Expenses/Income	-0.2
Interest Expense	0
Other Expenses & Revenues	-0.3
Income tax expense	2.2
Other	-0.3
Net Income	3.9
Ratios
ROE	12.7
Profit Margin	3.9
Asset Turnover	2.2x
ROA	8.7
LT Asset Turnover	3.4x
Inventory Turnover	176x
Days Inventory held	2.1
AR Turnover	110.7x
Days Sales Outstanding	3.3
AP Turnover	38.4x
Days Payable Outstanding	9.5
Working Capital Turnover	1.19x
Leverage Ratio	0.5x
Current Ratio	1.9x
Quick Ratio	1.7x