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Note: Enter data in Blue-coded cells; Black cells are computer generated
2
3 ANALYST'S NAME
Dr. Glenn L. Stevens
4 NAME OF COMPANY
Sample Firm
5
FIRST CALENDAR YEAR OF
6 DATA
1996
7
8 NUMBER OF YEARS OF DATA
3
9
10
11
12 INCOME STATEMENT
1996
1997
1998
13 Sales Revenue
$1,500
$1,550
$1,700
$0
14 Less: Cost of Goods Sold
$1,000
$1,030
$1,040
$0
15 Gross Profits
$500
$520
$660
16 Less: Operating Expenses:
17 Selling Expense
$140
$150
$155
$0
18 General / Admin. Exp.
$260
$270
$275
$0
19 Lease Expense
$5
$0
$2
$0
20 Depreciation Expense
$10
$11
$12
$0
21 Total Operating Expenses
$415
$431
$444
22 Operating Profits
$85
$89
$216
23 Less: Interest Expense
$23
$29
$30
$0
24 Net Profits Before Taxes
$62
$60
$186
25 Less: Taxes
$10
$12
$15
$0
26 Net Profit After Taxes
$52
$48
$171
27 Less: Pref. Stock Divds.
$1
$0
$0
$0
Earnings Available for Common
28 Stockholders
$51
$48
$171
29
30
31 BALANCE SHEET
32 Current Assets:
33 Cash
$31
$12
$18
$0
34 Marketable Securities
$82
$66
$68
$0
35 Accounts Receivable
$104
$152
$160
$0
36 Inventories
$145
$191
$200
$0
37 Total Current Assets
$362
$421
$446
38 Gross Fixed Assets (at cost):
39 Land & Buildings
$180
$195
$200
$0
40 Machinery and Equipment
$0
$0
$0
$0
41 Furniture & Fixtures
$0
$0
$0
$0
42 Vehicles
$0
$0
$0
$0
43 Other (Inc. Fin. Leases)
$0
$0
$0
$0
44 Total Gross Fixed Assets
$180
$195
$200
45 Less: Accumulated Depreciation
$52
$63
$65
$0
46 Net Fixed Assets
$128
$132
$135
47 Other Assets
$0
$0
$0
$0
48 Total Assets
$490
$553
$581
49
50 Current Liabilities:
1996
1997
1998
51 Accounts Payable
$126
$136
$150
$0
52 Notes Payable
$190
$200
$140
$0
53 Accruals
$25
$27
$28
$0
54 Taxes Payable
$0
$0
$0
$0
55 Other Current Liabilities
$0
$0
$0
$0
56 Total Current Liabilities
$341
$363
$318
57 L / T Debt (Inc. Financial Leases)
$40
$38
$13
$0
58 Total Liabilities
$381
$401
$331
59 Preferred Stock
$0
$0
$0
$0
60 Common Stock
$20
$20
$20
$0
61 Paid-In Capital In Excess of Par
$30
$30
$30
$0
62 Retained Earnings
$59
$102
$200
$0
63 Total Stockholders' Equity
$109
$152
$250
64 Total Liabs. & Stockhldrs' Equity
$490
$553
$581
65
$0
$0
$0
Reconciliation TA & TL/SE
66 Number of Common Shares
500
500
500
0
0
$0
$0
=IF($B$8>4,F13-F14," ")
$0
$0
$0
$0
=IF($B$8>4,SUM(F17:F20)," ")
=IF($B$8>4,F15-F21," ")
$0
=IF($B$8>4,F22-F23," ")
$0
=IF($B$8>4,F24-F25," ")
$0
IF($B$8>4,F26-F27," ")
$0
$0
$0
$0
=IF($B$8>4,SUM(F33:F36)," ")
$0
$0
$0
$0
$0
=IF($B$8>4,SUM(F39:F43)," ")
$0
=IF($B$8>4,F44-F45," ")
$0
=IF($B$8>4,F37+F46," ")
=IF($B$8>4,F37+F46," ")
$0
$0
$0
$0
$0
=IF($B$8>4,SUM(F51:F55)," ")
$0
=IF($B$8>4,F56+F57," ")
$0
$0
$0
$0
=IF($B$8>4,SUM(F59:F62)," ")
=IF($B$8>4,F58+F63," ")
=IF($B$8>4,F64-F48," ")
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
A
End-of-Year Stock Price
RATIO ANALYSIS
Current Ratio
Quick Ratio
B
$3.00
C
$5.00
D
$5.50
E
$0.00
F
$0.00
1.06
0.64
1.16
0.63
1.40
0.77
=IF($B$8>4,F37/F56," ")
=IF($B$8>4,(F37-F36)/F56," ")
6.90
24.96
11.72
3.06
5.39
35.30
11.74
2.80
5.20
33.88
12.59
2.93
=IF($B$8>4,F14/F36," ")
=IF($B$8>4,F35/(F13/360)," ")
=IF($B$8>4,F13/F46," ")
=IF($B$8>4,F13/F48," ")
0.78
0.37
3.70
0.73
0.25
3.07
0.57
0.05
7.20
=IF($B$8>4,F58/F48," ")
=IF($B$8>4,F57/F63," ")
=IF($B$8>4,F22/F23," ")
33.33%
5.67%
3.47%
33.55%
5.74%
3.10%
38.82%
12.71%
10.06%
=IF($B$8>4,F15/F13," ")
=IF($B$8>4,F22/F13," ")
=IF($B$8>4,F26/F13," ")
10.61%
47.71%
8.68%
31.58%
29.43%
68.40%
=IF($B$8>4,F26/F48," ")
=IF($B$8>4,F26/F63," ")
$0.10
$0.10
$0.34
=IF($B$8>4,F28/F66," ")
Inventory Turnover
Average Collection Period
Fixed Asset Turnover
Total Asset Turnover
Debt Ratio
Debt-to-Equity
Times Interest Earned
29.41
52.08
16.08
3.47%
306.12%
10.61%
10.61%
449.54%
47.71%
3.10%
280.29%
8.68%
8.68%
363.82%
31.58%
10.06%
292.60%
29.43%
29.43%
232.40%
68.40%
1996
1997
$48
$11
($48)
($46)
$0
$10
$2
$0
$0
($23)
1998
$171
$12
($8)
($9)
$0
$14
$1
$0
$0
$181
($15)
($15)
($5)
($5)
$10
($2)
$0
$0
($5)
($60)
($25)
$0
$0
$3
($85)
($35)
$91
=IF(AND(F67>0,F89>0),F67/F89," ")
=IF($B$8>4,F26/F13," ")
=IF($B$8>4,F13/F48," ")
=IF($B$8>4,F94*F95," ")
=IF($B$8>4,F26/F48," ")
=IF($B$8>4,F48/F63," ")
=IF($B$8>4,F97*F98," ")