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Coast Jewelers, Inc.

Income Statement
For the Year Ended
12/31/08 12/31/09
Sales Revenue $850,511.65 $825,974.15
Less: Cost of Goods Sold 442,619.87 489,547.25
Gross Margin 407,891.78 336,426.90
Expenses:
Advertising 20,654.21 26,548.55
Depreciation 22,000.00 22,000.00
Interest 40,846.24 32,338.94
Payroll 115,365.11 129,547.97
Utilities 23,541.25 27,546.16
Net income before taxes 185,484.97 98,445.28
Income taxes 65,218.98 31,600.00
Net income $120,265.99 $66,845.28

Student Name 05/18/2011 58542433.xls


% Change
-3%
11%
-18%

29%
0%
-21%
12%
17%
-47%
-52%
-44%

Student Name 05/18/2011 58542433.xls


Coast Jewelers, Inc.
Balance Sheet
as of

Assets 12/31/08 12/31/09


Current Assets:
Cash $25,412.35 $20,182.15
Accounts Receivable 84,245.25 102,544.24
Inventory 125,351.45 152,154.21
Prepaid Expenses 15,625.26 15,241.75
Supplies 10,245.15 6,578.24
Property, Plant, and Equipment:
Land 120,000.00 120,000.00
Building 300,000.00 315,000.00
Equipment 65,000.00 70,000.00
Less: Accumulated Depreciation (68,000.00) (90,000.00)
Total $677,879.46 $711,700.59

Liabilities and Stockholders' Equity


Liabilities
Current Liabilities:
Accounts Payable $75,182.10 $84,005.70
Payroll Liabilities 8,152.25
Long-Term Debt 400,000.00 350,000.00
Stockholders' Equity
Common Stock 10,000.00 10,000.00
Retained Earnings 192,697.36 259,542.64
Total $677,879.46 $711,700.59

Student Name 05/18/2011 58542433.xls


%Change

-21%
22%
21%
-2%
-36%

0%
5%
8%
32%
5%

12%

-13%

0%
35%
5%

Student Name 05/18/2011 58542433.xls


Coast Jewelers Inc.
Ratio Analysis
9-Dec

Profitability
Return on Owner's Investment 0.28
Return on Total Investment 0.14
Profit Margin
Gross Margin
Liquidity
Current Ratio
Quick Ratio
Receivable turnover
Inventory Turnover
Solvency
Debt-to-equity
Liability