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INCOME STATEMENT (Annual Report GAAP In millions $)

Google Inc.
(FY 2013)
(FY 2012)
(FY 2011)
(FY 2013)
(Dec. 31, 2013) (Dec. 31, 2012) (Dec. 31, 2011) (Dec. 31, 2013)
Google advertising
Motorola hardware
Total Revenues
Cost of Revenues
Gross profit
Selling, Administration, Marketing
Stock based compensation
Depriciation & Amortization
Research & development
Restructuring & impairment charges
Other exp. /-income
Special Items
Total operating costs
Operating income/-loss
Interest expense
Interest income
Net interest expense/-income
Loss/ -Gain on Investment
Income from affiliates
Sale of Business
Financing Loss/ -Income
Other loss/ -income
Total non-operating expense
Total costs & expenses
Income before income taxes
Income taxes expenses/-benefit
Income after income taxes
Noncontrolling interests
Net income/-loss of other equity
Income/-loss from cont. Ops.
Accounting change
Discontinued operations
Extraordinary items
Net Income
Prefered dividends
Other
Income to shareholder
EBIT
EBITD
EBITDA

55,519
4,306
59,825
25,858
33,967
12,049
7,952
45,859
13,966
530
-530
-530
45,329
14,496
2,282
12,214
12,214
706
12,920
12,920
13,966
16,747
17,905

46,039
4,136
50,175
20,634
29,541
9,988
6,793
37,415
12,760
626
-626
-626
36,789
13,386
2,598
10,788
10,788
-51
10,737
10,737
12,760
14,748
15,722

37,905
37,905
13,188
24,717
7,313
5,162
500
26,163
11,742
584
-584
-584
25,579
12,326
2,589
9,737
9,737
9,737
9,737
11,742
13,138
13,593

4,680
4,680
1,349
3,331
1,700
45
1,008
67
-80
4,090
590
-43
-43
4,047
633
153
480
897
1,377
1,366
-10
1,377
633
1,166
1,262

Per Share (GAAP Annual Report, in $)

(FY 2013)
(Dec. 31, 2013)
18.35
1.06

(FY 2012)
(Dec. 31, 2012)
16.49
-0.08

(FY 2011)
(Dec. 31, 2011)
15.09
-

(FY 2013)
(Dec. 31, 2013)
1.26
-

Basic EPS (excl. extra items)


Extraordinary items

Yahoo Inc.

Basic Net EPS


Basic shares outstanding (Mill. of Units)
EPS other shares
Diluted Net EPS
Diluted average shares (Mill. of Units)
Dividend per share

19.41
666
19.07
678
-

16.41
654
16.16
665
-

15.09
646
14.88
654
-

1.26
1,071
1.26
1,071
-

millions $)
Yahoo Inc.
(FY 2012)
(FY 2011)
(Dec. 31, 2012) (Dec. 31, 2011)
4,987
4,987
1,621
3,366
1,642
36
886
236
4,420
566
-4,648
-4,648
-228
5,214
1,940
3,274
676
3,951
3,945
-5
3,951
5,214
5,763
5,869

4,984
4,984
1,503
3,482
1,618
34
1,005
24
4,184
800
-27
-27
4,157
828
242
586
477
1,063
1,049
-14
1,063
828
1,358
1,476

(FY 2012)
(Dec. 31, 2012)
3.28
-

(FY 2011)
(Dec. 31, 2011)
0.82
-

3.28
1,203
3.28
1,203
-

0.82
1,282
0.82
1,282
-

GOOG Balance Sheets (Annual Report, GAAP in millions $)


Google Inc.
(FY 2013)
(Dec. 31, 2013)

(FY 2012)
(Dec. 31, 2012)

(FY 2011)
(Dec. 31, 2011)

(FY 2013)
(Dec. 31, 2013)

ASSETS
Cash & cash equivalent
Cash, Cash eqvivalents other
Short-term investments
Marketable securities
Restricted cash
Cash & Shortterm Investments
Accounts receivable
Other receivables net
Net Receivables
Inventories
Assets held for sale
Discontinued operations
Other current assets
Income Taxes
Prepaid expenses
Subtotal
Total Current Assets
Equipment/Property/Plant Net
Goodwill net
Intangibles
Long-term investments
Long-term recivables
Income Taxes
Other Assets
Prepaid pension
Discontinued operations

18,898.00
39,819.00
58,717.00
8,982.00
426
1,934.00
2,827.00
14,169.00
72,886.00
16,524.00
11,492.00
6,066.00
1,976.00
1,976.00
-

14,778.00
33,310.00
48,088.00
8,585.00
505
1,144.00
2,132.00
12,366.00
60,454.00
11,854.00
10,537.00
7,473.00
1,469.00
2,011.00
-

9,983.00
34,643.00
44,626.00
6,172.00
215
1,745.00
8,132.00
52,758.00
9,603.00
7,346.00
1,578.00
790
499
-

2,077.59
1,330.30
3,407.89
979.56
638.4
1,617.96
5,025.86
1,488.52
4,679.65
417.81
3,426.35
177.28
1,589.50
-

Subtotal

38,034.00

33,344.00

19,816.00

11,779.10

Total Assets
LIABILITIES
Accounts payable
Accrued liabilities
Other accrued expenses
Shortterm debt
Other current liabilities
Income & other taxes
Deferred revenues
Cash dividends payable
Total Current Liabilities
Long-term debt
Long-term convertible
Total Long-term Debt

110,920.00

93,798.00

72,574.00

16,804.96

2,453.00
3,755.00
4,231.00
4,383.00
24
1,062.00
15,908.00
2,236.00
2,236.00

2,012.00
3,258.00
3,710.00
4,222.00
240
895
14,337.00
2,988.00
2,988.00

588
1,370.00
2,986.00
3,225.00
197
547
8,913.00
2,986.00
2,986.00

138.03
907.78
294.5
1,340.31
116.61
1,110.59
1,227.19

Yahoo Inc.

Preferred stock
Employee benefit plans
Deferred revenues
Deferred income taxes
Discontinued operations
Other longterm liabilities
Subtotal
Total Liabilities
Noncontrolling interests & other
SHAREHOLDER'S EQUITY
Total Stockholder's Equity
Liabilities & Stockholder's Equity

139
4,585.00
743
5,467.00
23,611.00
-

100
3,918.00
740
4,758.00
22,083.00
-

44
1,980.00
506
2,530.00
14,429.00
-

258.9
847.96
1,106.86
3,674.36
55.69

87,309.00
110,920.00

71,715.00
93,798.00

58,145.00
72,574.00

13,074.91
16,804.96

ns $)
Yahoo Inc.
(FY 2012)
(Dec. 31, 2012)

(FY 2011)
(Dec. 31, 2011)

2,667.78
1,516.18
4,183.95
1,008.45
460.31
1,468.76
5,652.71
1,685.85
3,826.75
153.97
5,494.84
289.13
-

1,562.39
493.19
2,055.58
1,037.47
359.48
1,396.96
3,452.54
1,730.89
3,900.75
254.6
5,223.38
220.63
-

11,450.54

11,330.25

17,103.25

14,782.79

184.83
808.48
296.93
1,290.23
124.59
124.59

166.6
846.04
194.72
1,207.36
134.91
134.91

407.56
675.27
1,082.83
2,497.65
45.4

43.64
815.53
859.17
2,201.44
50.43

14,560.20
17,103.25

12,530.92
14,782.79

Cash flow Statement (Annual Report, GAAP in millions $)


Google Inc.

Income
Depreciation & amortization
Amortization of other Assets
Other non-cash charges
Restructuring charge
Accounting changes
Inventories
Minority interests
Sale of Assets
Stock compensation expense
Income from affiliates
Tax benefit on stock options
Income taxes
Losses/ -gains on investments net
Accounts receivable
Accounts payable
Accrued liabilities
Deferred revenue
Prepaid expenses
Other Working Capital
Other assets & liabilities
Other net
Discontinued operations
Net Cashflow from Operating Activities
Capital Expenditures
Sale of Capital Items
Short-term investments liq.
Short-term investments acq.
Proceeds from other investments
Purchases of other investments
Noncontrolling interest
Proceeds from Investments
Purchases of Investments
Purchases of non-current assets
Acquisition net of cash acquired
Investment in affiliate
Sale of businesses
Proceeds from sale of assets
Notes receivable
Other
Discontinued operations
Net Cashflow from Investing Activities
Short-term debt Net

(Dec. 31, 2013)


12 Months
12,920.00
2,781.00
1,158.00
-234
3,343.00
-481
-36
-1,307.00
605
967
233
-696
-700
106
18,659.00
-7,358.00
38,314.00
-45,444.00
-569
-1,448.00
2,525.00
301
-13,679.00
-

(Dec. 31, 2012)


12 Months
10,737.00
1,988.00
974
301
2,692.00
-188
1,226.00
-787
-499
1,061.00
163
-833
-188
-28
16,619.00
-3,273.00
35,180.00
-33,410.00
-696
-10,568.00
-289
-13,056.00
-

(Dec. 31, 2011)


12 Months
9,737.00
1,396.00
455
1,974.00
1,074.00
-1,156.00
101
1,054.00
162
-262
24
6
14,565.00
-3,438.00
48,746.00
-61,672.00
-428
-1,900.00
-349
-19,041.00
-

(Dec. 31, 2013)


12 Months
1,376.57
532.49
96.52
0.55
278.22
-896.68
-84.3
26.2
-7.76
-98.85
-149.93
27.4
94.83
1,195.25
-338.13
3,620.75
-3,223.19
289.56
-2.5
-1,247.54
0.18
879.95
-2.29
-23.22
-

Yahoo Inc.

Other borrowing transactions net


Long-term debt - borrowings
Long-term debt - repayments
Noncontrolling interest
Issuances/ -repurchases of Comm. Stock
Exercise of stock options
Issuances/ -repurchases of Pref. Stock
Discontinued Operations
Other financing activities net
Dividends paid to minority interests
Dividends paid
Net Cashflow from Financing Activities
Effect of exchange rate on cashflow
Discontinued operations
Free Cash Flow
Total Cash Flow
Cash & cash equiv. at beg. of the Year
Cash & cash equivalents at end of period
Cash Interests paid
Cash Income taxes paid

10,768.00
-11,325.00
-781
481
-857
-3
11,301.00
4,120.00
14,778.00
18,898.00
-

16,109.00
-14,781.00
-99
1,229.00
3
13,346.00
4,795.00
9,983.00
14,778.00
-

10,905.00
-10,179.00
81
807
22
11,127.00
-3,647.00
13,630.00
9,983.00
-

1,412.34
-205.71
-2,991.13
49.37
-8.76
-1,743.88
-18.33
857.12
-590.19
2,667.78
2,077.59
-

)
Yahoo Inc.
(Dec. 31, 2012)
12 Months
3,950.60
549.24
105.37
109.9
-4,603.32
220.94
-676.44
-769.32
34.75
12.75
255.8
465.14
78.53
-15.48
-281.55
-505.51
1,123.35
-3,520.33
-3.8
-5.72
26.13
6,247.73
0.18
3,362.04
-

(Dec. 31, 2011)


12 Months
1,062.67
530.52
117.72
0.99
204.17
-477.13
70.39
38.1
-0.32
-290.07
-73.91
98.06
42.61
1,323.81
-593.29
2,825.15
-1,708.53
-11.82
-323.83
21.27
-6.58
202.36
-

-1,949.47
-25.1
-4.89
-1,979.46
4.36
-787.06
1,105.39
1,562.39
2,667.78
-

-1,462.52
25.92
-19.36
-1,455.96
-34.25
730.51
35.96
1,526.43
1,562.39
-

Income Statement (Quarterly Report, GAAP in millions $)


Google Inc.
(Dec. 31, 2013) (Sep. 30, 2013) (June 30. 2013) (March 31, 2013)
IV. Quarter
III. Quarter
II. Quarter
I. Quarter
Google advertising
Motorola hardware
Total Revenues
Cost of Revenues
Gross profit
Selling, Administration, Marketing
Stock based compensation
Depriciation & Amortization
Research & development
Restructuring & impairment charges
Other exp. /-income
Special Items
Total operating costs
Operating income/-loss
Interest expense
Interest income
Net interest expense/-income
Loss/ -Gain on Investment
Income from affiliates
Sale of Business
Financing Loss/ -Income
Other loss/ -income
Total non-operating expense
Total costs & expenses
Income before income taxes
Income taxes expenses/-benefit
Income after income taxes
Noncontrolling interests
Net income/-loss of other equity
Income/-loss from cont. Ops.
Accounting change
Discontinued operations
Extraordinary items
Net Income
Prefered dividends
Other
Income to shareholder
EBIT
EBITD
EBITDA

Per Share (GAAP Quarterly Report, in $)


Basic EPS (excl. extra items)

15,707
1,151
16,858
7,438
9,420
3,387
2,111
12,936
3,922
125
-125
-125
12,811
4,047
666
3,381
3,381
-5
3,376
3,376
3,922
4,679

13,754
1,139
14,893
6,413
8,480
3,019
2,017
11,449
3,444
24
-24
-24
11,425
3,468
513
2,955
2,955
15
2,970
2,970
3,444
4,137

13,107
998
14,105
6,063
8,042
2,932
1,987
10,982
3,123
247
-247
-247
10,735
3,370
816
2,554
2,554
674
3,228
3,228
3,123
3,870

12,951
12,951
5,136
7,815
2,450
1,617
9,203
3,748
134
-134
-134
9,069
3,882
354
3,528
3,528
-182
3,346
3,346
3,748
4,332

4,679

4,137

3,870

4,332

(June 30. 2013)


II. Quarter
3.84

(March 31, 2013)


I. Quarter
5.34

(Dec. 31, 2013) (Sep. 30, 2013)


IV. Quarter
III. Quarter
5.05
4.43

Extraordinary items
Basic Net EPS
Basic shares outstanding (Mill. of Units)
EPS other shares
Diluted Net EPS
Diluted average shares (Mill. of Units)
Dividend per share

-0.01
5.04
670
4.95
682
-

0.02
4.45
667
4.38
678
-

1.015
4.86
665
4.77
677
-

-0.28
5.06
661
4.97
673
-

Report, GAAP in millions $)


Yahoo Inc.
(Dec. 31, 2013) (Sep. 30, 2013) (June 30. 2013)
IV. Quarter
III. Quarter
II. Quarter

(March 31, 2013)


I. Quarter

1,266
1,266
340
926
461
14
275
71
-70
1,092
174
3
3
1,094
172
41
130
222
352
348
-3
352
172
291

1,139
1,139
330
809
434
15
267
-1
1,046
93
-5
-5
1,041
98
32
66
233
299
297
-2
299
98
225

1,135
1,135
336
800
415
8
236
4
998
137
-24
-24
975
161
50
110
225
335
331
-4
335
161
302

1,140
1,140
344
796
390
7
220
-7
954
186
-17
-17
937
203
30
173
218
391
390
-1
391
203
347

291

225

302

347

(Dec. 31, 2013) (Sep. 30, 2013) (June 30. 2013)


IV. Quarter
III. Quarter
II. Quarter
0.33
0.28
0.3

(March 31, 2013)


I. Quarter
0.35

0.33
1,039
0.33
1,039
-

0.28
1,042
0.28
1,042
-

0.3
1,095
0.3
1,095
-

0.35
1,108
0.35
1,108
-

YHOO Balance Sheets (Quarterly Report, GAAP in millions $)


Google Inc.
(Dec. 31, 2013)
IV. Quarter
ASSETS
Cash & cash equivalent
Cash, Cash eqvivalents other
Short-term investments
Marketable securities
Restricted cash
Cash & Shortterm Investments
Accounts receivable
Other receivables net
Net Receivables
Inventories
Assets held for sale
Discontinued operations
Other current assets
Income Taxes
Prepaid expenses
Subtotal
Total Current Assets
Equipment/Property/Plant Net
Goodwill net
Intangibles
Long-term investments
Long-term recivables
Income Taxes
Other Assets
Prepaid pension
Discontinued operations
Subtotal
Total Assets

(Sep. 30, 2013)


III. Quarter

(June 30. 2013)


II. Quarter

(March 31, 2013)


I. Quarter

18,898.00
39,819.00
58,717.00
8,982.00
426
1,934.00
2,827.00
14,169.00
72,886.00
16,524.00
11,492.00
6,066.00
1,976.00
1,976.00
38,034.00
110,920.00

15,242.00
41,281.00
56,523.00
8,021.00
235
1,725.00
2,354.00
12,335.00
68,858.00
14,867.00
11,426.00
6,290.00
1,843.00
1,784.00
36,210.00
105,068.00

16,164.00
38,268.00
54,432.00
8,091.00
342
1,220.00
2,776.00
12,429.00
66,861.00
12,912.00
11,396.00
6,558.00
1,564.00
1,891.00
34,321.00
101,182.00

15,375.00
34,723.00
50,098.00
8,312.00
648
1,375.00
2,375.00
12,710.00
62,808.00
12,300.00
10,595.00
7,324.00
1,470.00
2,195.00
33,884.00
96,692.00

2,453.00
3,755.00
4,231.00
4,383.00
24
1,062.00
15,908.00
2,236.00
2,236.00
-

2,124.00
3,071.00
3,471.00
4,902.00
907
14,475.00
2,238.00
2,238.00
-

1,758.00
3,300.00
3,261.00
6,211.00
799
15,329.00
1,989.00
1,989.00
-

2,094.00
3,007.00
2,882.00
4,387.00
882
13,252.00
2,989.00
2,989.00
-

LIABILITIES
Accounts payable
Accrued liabilities
Other accrued expenses
Shortterm debt
Other current liabilities
Income & other taxes
Deferred revenues
Total Current Liabilities
Long-term debt
Long-term convertible
Total Long-term Debt
Preferred stock

Employee benefit plans


Deferred revenues
Deferred income taxes
Discontinued operations
Other longterm liabilities
Subtotal
Total Liabilities
Noncontrolling interests & other
SHAREHOLDER'S EQUITY
Total Stockholder's Equity
Liabilities & Stockholder's Equity

139
4,585.00
743
5,467.00
23,611.00
-

125
4,531.00
710
5,366.00
22,079.00
-

132
4,176.00
704
5,012.00
22,330.00
-

79
4,162.00
737
4,978.00
21,219.00
-

87,309.00
110,920.00

82,989.00
105,068.00

78,852.00
101,182.00

75,473.00
96,692.00

rt, GAAP in millions $)


Yahoo Inc.
(Dec. 31, 2013)
IV. Quarter

(Sep. 30, 2013)


III. Quarter

(June 30. 2013)


II. Quarter

(March 31, 2013)


I. Quarter

2,077.59
1,330.30
3,407.89
979.56
638.4
1,617.96
5,025.86
1,488.52
4,679.65
417.81
3,426.35
177.28
1,589.50
11,779.10
16,804.96

842.43
987.87
1,830.30
844.12
891.81
1,735.93
3,566.22
1,536.36
4,704.86
427.35
3,120.45
165.87
1,384.64
11,339.53
14,905.75

1,142.22
1,486.59
2,628.81
941.81
887.68
1,829.49
4,458.30
1,579.82
4,582.59
398.3
2,874.39
171.21
2,161.81
11,768.12
16,226.42

1,174.63
1,838.53
3,013.16
943.66
644.2
1,587.86
4,601.02
1,612.69
3,803.43
136.61
6,097.80
239.43
11,889.96
16,490.98

138.03
907.78
294.5
1,340.31
116.61
1,110.59
1,227.19
-

123.04
776.47
293.62
1,193.12
121.17
121.17
-

120.03
763.12
294.97
1,178.11
125.64
125.64
-

110.16
720.46
308.46
1,139.09
121.48
121.48
-

258.9
847.96
1,106.86
3,674.36
55.69

295.97
749.17
1,045.14
2,359.43
52.21

333.23
730.71
1,063.94
2,367.69
49.87

370.41
674.08
1,044.49
2,305.05
46.01

13,074.91
16,804.96

12,494.11
14,905.75

13,808.86
16,226.42

14,139.92
16,490.98

Cash flow Statement (Quarterly Report, GAAP in millions $)


Google Inc.

Income
Depreciation & amortization
Amortization of other Assets
Other non-cash charges
Restructuring charge
Accounting changes
Inventories
Minority interests
Sale of Assets
Stock compensation expense
Income from affiliates
Tax benefit on stock options
Income taxes
Losses/ -gains on investments net
Accounts receivable
Accounts payable
Accrued liabilities
Deferred revenue
Prepaid expenses
Other Working Capital
Other assets & liabilities
Other net
Discontinued operations
Net Cashflow from Operating Activities
Capital Expenditures
Sale of Capital Items
Short-term investments liq.
Short-term investments acq.
Proceeds from other investments
Purchases of other investments
Noncontrolling interest
Proceeds from Investments
Purchases of Investments
Purchases of non-current assets
Acquisition net of cash acquired
Investment in affiliate
Sale of businesses
Proceeds from sale of assets
Notes receivable
Other
Discontinued operations
Net Cashflow from Investing Activities
Short-term debt Net

(Dec. 31, 2013)


IV. Quarter
12,920.00
2,781.00
1,158.00
-234
3,343.00
-481
-36
-1,307.00
605
967
233
-696
-700
106
18,659.00
-7,358.00
38,314.00
-45,444.00
-569
-1,448.00
2,525.00
301
-13,679.00
-

(Sep. 30, 2013)


III. Quarter
9,544.00
2,024.00
879
-46
2,441.00
-302
46
-454
285
-262
76
-149
-705
44
13,421.00
-5,103.00
23,241.00
-31,746.00
-471
-1,328.00
2,525.00
820
-12,062.00
-

(June 30. 2013)


II. Quarter
6,574.00
1,331.00
598
-158
1,555.00
-198
109
62
-72
-355
-16
-348
-690
-54
8,338.00
-2,814.00
17,006.00
-22,782.00
-172
-1,301.00
2,351.00
1,468.00
-6,244.00
-

(March 31, 2013)


I. Quarter
3,346.00
584
315
-142
708
-94
-133
256
87
-1,086.00
-33
-212
37
3,633.00
-1,203.00
6,319.00
-7,834.00
-36
-251
564
-2,441.00
-

Other borrowing transactions net


Long-term debt - borrowings
Long-term debt - repayments
Noncontrolling interest
Issuances/ -repurchases of Comm. Stock
Exercise of stock options
Issuances/ -repurchases of Pref. Stock
Discontinued Operations
Other financing activities net
Dividends paid to minority interests
Dividends paid
Net Cashflow from Financing Activities
Effect of exchange rate on cashflow
Discontinued operations
Free Cash Flow
Total Cash Flow
Cash & cash equiv. at beg. of the Year
Cash & cash equivalents at end of period
Cash Interests paid
Cash Income taxes paid

10,768.00
-11,325.00
-781
481
-857
-3
11,301.00
4,120.00
14,778.00
18,898.00
-

8,350.00
-8,904.00
-637
302
-889
-6
8,318.00
464
14,778.00
15,242.00
-

5,651.00
-6,203.00
-268
198
-622
-86
5,524.00
1,386.00
14,778.00
16,164.00
-

2,922.00
-3,323.00
-210
94
-517
-78
2,430.00
597
14,778.00
15,375.00
-

GAAP in millions $)
Yahoo Inc.
(Dec. 31, 2013)
IV. Quarter
1,376.57
532.49
96.52
0.55
278.22
-896.68
-84.3
26.2
-7.76
-98.85
-149.93
27.4
94.83
1,195.25
-338.13
3,620.75
-3,223.19
289.56
-2.5
-1,247.54
0.18
879.95
-2.29
-23.22
-

(Sep. 30, 2013)


III. Quarter
1,024.90
412.65
68.37
0.55
193.47
-675.03
-74.98
161.46
-54.34
-183.71
-114.09
-17.74
106.03
847.52
-229.31
3,200.11
-2,247.30
-2.29
-1,187.23
800
-11.05
322.94
-

(June 30. 2013)


II. Quarter
725.9
285.29
37.48
0.55
112.74
-442.28
-28
58.51
-59.75
-69.76
-75.32
-99.57
103.72
549.51
-151.66
1,921.00
-2,244.30
-2.05
-1,024.16
800
-3.14
-704.31
-

(March 31, 2013)


I. Quarter
390.89
143.86
18.41
0.55
44.61
-217.59
-20.16
57.85
-71.14
-123.47
-25.23
19.71
0.38
218.68
-69.58
607.45
-1,481.29
-1.13
-10.15
3.82
-950.88
-

1,412.34
-205.71
-2,991.13
49.37
-8.76
-1,743.88
-18.33
857.12
-590.19
2,667.78
2,077.59
-

-2,909.70
-58.98
-5.71
-2,974.55
-21.26
618.21
-1,825.35
2,667.78
842.43
-

-1,304.73
-32.62
-2.78
-1,340.14
-30.62
397.85
-1,525.56
2,667.78
1,142.22
-

-713.97
-30.88
-1.41
-746.25
-14.69
149.1
-1,493.15
2,667.78
1,174.63
-

Tests of Profitability
1
2
3
4
5
6
7
8

Gross Profit Margin


Operating Profit Margin
Net Profit Margin
EBIT Margin
Return on Equity (ROE)
Return on Assets (ROA)
Earnings per Share
Return on Invested Capital

=
=
=
=
=
=
=
=

Gross Profit / Net Sales


Operating Income / Net Sales
Net Profit / Net Sales
Income Before Tax / Net Sales
Net Income / Average Stock Holders' Equity
Net Income / Average Total Assets
Net Income / Number of Shares Oustanding
(Net Income - Dividends) / Total Capital
Tests of Liquidity

1
2
3
4
5
6
7

Cash Ratio
Current Ratio
Quick Ratio
Receivables Turnover Ratio
Payables Turnover Ratio
Working Capital Turnover Ratio
Inventory Turnover Ratio

=
=
=
=
=
=
=

(Cash + Equivalents + Marketable Securities) / Current Liabilities


Current Assets / Current Liabilities
Quick Assets / Current Liabilities
Net sales / (Accounts receivable less allowances)
Cost of sales / Accounts payable
Net Sales / Working Capital
Cost of Goods Sold / Inventory
Tests of Solvency

1
2
4

Interest Coverage Ratio


Debt-Assets Ratio
Debt-Equity Ratio

= Operating Income / Interest Expense


= Total Long Term Debt / Total Assets
= Total Liabilities / Stockholders' Equity
Market Tests

1
2

Price Earnings Ratio


Dividend Pay-out Ratio

= Current Market Price per Share / Earnings per Share


= Dividends per Share / Earnings per Share

Goole Inc.

Yahoo Inc.

2013
56.78%
23.34%
21.60%
24.23%
16.25%
12.62%

2012
58.88%
25.43%
21.40%
26.68%
16.54%
12.91%

2011
65.21%
30.98%
25.69%
32.52%
18.66%
14.93%

15.14%

15.29%

16.85%

4.58
4.28
6.74
10.54
1.05
60.70

4.22
3.95
6.36
10.26
1.09
40.86

5.92
5.70
6.98
22.43
0.86
376.80

2013

2012

2011

Desktop Top Internet Browser Share Trend


Month
January, 2013
February, 2013
March, 2013
April, 2013
May, 2013
June, 2013
July, 2013
August, 2013
September, 2013
October, 2013
November, 2013
December, 2013

Internet Explorer
55.14%
55.82%
55.83%
55.81%
55.98%
56.15%
56.61%
57.60%
57.80%
58.22%
58.36%
57.91%

Chrome
17.48%
16.27%
16.45%
16.35%
15.74%
17.17%
17.76%
16.00%
15.96%
15.42%
15.44%
16.22%

Firefox
19.94%
20.12%
20.21%
20.30%
20.63%
19.15%
18.29%
18.88%
18.60%
18.70%
18.54%
18.35%

Safari
5.24%
5.42%
5.31%
5.38%
5.46%
5.55%
5.42%
5.59%
5.77%
5.84%
5.90%
5.82%

Opera
1.75%
1.82%
1.74%
1.73%
1.77%
1.58%
1.49%
1.53%
1.47%
1.42%
1.39%
1.33%

Other
0.45%
0.54%
0.46%
0.42%
0.41%
0.41%
0.43%
0.41%
0.40%
0.41%
0.38%
0.35%

Search Engines Market Share


Search Engine
Google - Global
Baidu
Yahoo - Global
Bing
AOL - Global
Ask - Global
Excite - Global

Total Market Share


69.55%
16.77%
6.53%
6.18%
0.26%
0.14%
0.01%