A B C D

ANF ALL BBY DD

Balance Sheet
Cash and Marketable Securities 14.8% 1.8% 5.0% 20.5%
Receivables 1.5% 0.0% 3.2% 13.3%
Inventories 13.1% 0.0% 13.1% 23.8%
Property, plant, and equipment at cost. 79.5% 2.9% 19.4% 93.4%
Accumulated Depreciation 52.0% 0.0% 13.6% 55.5%
Property, plant, and equipment net 27.5% 2.9% 5.8% 37.9%
Intangibles 0.0% 3.4% 0.1% 16.0%
other assets 7.8% 51.5% 1.9% 4.3%
Total Assets 71.2% 304.4% 38.6% 159.4%
0.0% 0.0% 0.0% 0.0%
Current Liabilities 13.8% 130.6% 19.7% 40.1%
Long Term Liabities 17.9% 14.6% 4.0% 29.5%
Other Long term liabilities 0.0% 84.4% 2.3% 48.8%
Share holders equity 39.5% 62.6% 12.6% 38.7%
Total liabilities and shareholder's equity 71.2% 304.4% 38.6% 159.4%

Income statement
Operating Revenues 100.0% 100.0% 100.0% 100.0%
cost of sales 38.7% 17.3% 76.7% 58.5%
selling and administrative 59.0% 11.4% 19.3% 17.9%
research and development 6.4% 0.4% 0.5% 0.5%
Interest (expense) / income -0.7% 1.3% -0.2% -1.3%
Income Taxes 0.5% 3.1% 1.3% 2.7%
All other items, net. 0.1% 0.0% 0.0% 0.0%
Net Income 1.0% 6.1% 2.0% 7.6%
E F G H I J K L
HPQ HSBC KELYA MCD MRK OMC PCG PG

13.0% 72.2% 0.8% 30.2% 21.6% 17.2% 0.7% 10.9%

8.5% 2.6% 20.6% 5.1% 16.4% 47.7% 12.6% 6.7%
9.3% 0.0% 0.0% 0.4% 11.9% 7.4% 2.6% 7.2%
12.6% 0.0% 6.6% 148.3% 72.0% 12.5% 400.1% 61.1%
9.0% 0.0% 4.9% 57.4% 40.3% 8.0% 122.5% 31.4%
3.6% 0.0% 1.6% 91.0% 31.7% 4.6% 277.6% 29.7%
11.7% 17.8% 1.6% 9.9% 57.2% 2.3% 41.8% 37.6%
6.1% 487.0% 3.5% 7.4% 15.6% 1.9% 7.7% 7.8%
60.1% 5567.6% 35.2% 149.3% 257.7% 146.1% 376.3% 194.7%
0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
39.0% 2840.6% 14.8% 11.6% 48.6% 94.0% 37.8% 47.1%
14.0% 259.2% 2.6% 94.9% 60.6% 23.5% 95.2% 29.0%
5.5% 600.6% 0.9% 8.2% 18.6% 6.4% 35.5% 2.7%
-8.1% 398.3% 16.2% 27.9% 113.1% 16.2% 98.5% 87.8%
60.1% 5093.1% 35.2% 149.3% 257.7% 146.1% 376.3% 194.7%

100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

81.3% 31.0% 83.3% 61.5% 37.8% 75.1% 34.2% 50.4%
8.0% 42.1% 15.5% 9.6% 26.1% 12.2% 41.3% 29.0%
2.5% 0.0% 2.8% 0.6% 17.0% 1.7% 15.5% 0.0%
0.0% 0.0% -0.1% -2.5% -1.7% -1.2% -4.6% -0.9%
2.3% 8.0% 0.2% 8.0% 2.4% 3.9% 0.2% 5.1%
0.4% 2.1% 0.0% 0.2% -2.2% 0.1% 0.7% 0.8%
5.2% 28.6% 1.0% 17.8% 11.2% 7.2% 5.3% 16.1%
 2008 2009
income tax 35000
Tax assets 24600 27200
Tax liabilites 18900 16300

a
allowance 6400 7200
Income tax exp 35800

b
allowance 6400 4800
Income tax exp 36600
Date Particulars L.F Debit Credit
a
2011 Note Receivable 180000
Land 100000
Gain on Sale of Land 80000

2012 Cash 100939

Interest Renenue 14400
Notes Receivable 86539

2013 Cash 100939

Interest Renenue 7478
Notes Receivable 93461

b
2011 Note Receivable 180000
Land 100000
Gain on Sale of Land 80000

2012 Cash 100939

Interest Renenue 14400
Notes Receivable 86539

Loss on Notes Receivable 1699

Notes Receivable 1699

2013 Cash 100939

Interest Renenue 9177
Notes Receivable 91762

c No Entry
a
Taxable income was more than income taxes therefore the deferred taxes
collided with the total income
b
Here it increased due to the fact that the liability of tax increased in 2013
and in 2014
c
The payment of income tax was quite insufficient as the figure was lesser
that the depiction in income tax
d
The corporation illustrated the actual insurance claims more than the
amount that is actually covered by insurance.
e
This tends to give the organization an edge as it suffocates on deferred tax
expenses. This also portrays a selling of inventory in 2013.
f
The cumulative expenses for financial reporting has a minimal increase in
deffered Tax assets and that leads to growing benefits for employees.
g
This asset indicates that the uncollected accounts are being written off and
suggests appropriate arrangements in this regard.
h
This also indicates that the depreciation expenses has been recognizedand
thus if the depreciation increases straight line depreciation amount then it
is said to be accelerated.
 Firm A Firm B
Net Income 966 2846
Cash flow from Operations 3013 3401
Relation 32.06% 83.68%

The first firm indicates a low performing service company that has a relatively low
net income as compared to the secod firm. This indicates that the second company
has cash in its major operations, while the first one works on credit most of the time

Firm A is Accenture and Firm B is Southwest

 Firm A Firm B
Cashflow from Operations $ 2,639 $ 2,759
Cashflow from Investing $ (3,491) $ (1,281)
Cashflow from Financing $ 1,657 $ (1,654)

Firm A is TJX and Firm B is Ebay. This is due to the fact that
an online company invests lesser in investing activities
than the physical retail store.
Operations BIIB CVX KHC HD PCG
Net Income 33.38% 3.40% 3.53% 7.92% 5.28%
Depreciation 5.57% 15.19% 4.04% 2.10% 15.52%
Other 0.00% -1.57% -0.07% 0.00% 3.72%
Account Receivable 0.27% 0.00% 4.57% 0.00% -1.05%
Inventories -1.62% 0.06% 0.14% -0.62% 0.22%
Account Payable 0.69% -0.46% -0.65% 0.17% -0.33%
Other Current Liabilitities -1.75% -1.57% -0.42% 0.90% -5.17%
Cash flow from Operations 34.52% 14.05% 13.45% 10.59% 22.30%

Investing
Fixed Assets Acquired -9.75% 0.00% -3.53% -1.70% -30.73%
Securities -63.78% -21.31% 2.66% 0.16% -8.27%
Other transactions -0.56% 4.11% -0.41% 0.00% 0.51%
Cash Flow from Operations -42.31% -17.19% -52.92% -3.37% -30.96%

Financing
Short term debt 55.10% 0.00% 78.44% 0.07% 6.67%
Long term debt 0.00% 8.01% -67.15% 4.51% -1.78%
Capital Stock Issue 0.50% 0.00% 54.53% 0.26% 4.63%
Capital Stock Repurchase -46.45% -0.02% 0.00% -7.91% 0.00%
Dividends 0.00% -5.78% -12.01% -3.42% -5.09%
Other transactions 0.04% -0.84% -0.74% 0.00% 4.06%
Cashflow from Financing 9.16% 2.03% 55.53% -6.54% 8.50%

Net Change in Cash flow 0.96% -1.27% 13.85% 0.56% -0.17%

Sales 100.00% 100.00% 100.00% 100.00% 100.00%

SERV
6.17%
3.28%
3.39%
0.54%
0.19%
0.69%
0.77%
12.95%

-1.54%
-3.55%
1.23%
-3.78%

22.47%
-35.58%
0.62%
0.00%
0.00%
-0.31%
-12.30%

-0.08%

100.00%
 Macy's Home Depot Supervalu
Sales 24892 71288 44564
Cost of Goods Sold 15009 47298 34451
Interest Expense 588 624 633
Net Income -4803 2260 -2855
Average Inventory 4915 11202 2743
Average Fixed Assets 10717 26855 7531
Average Total Assets 24967 42744 19333
a
ROA -19.24% 5.29% -14.77%
Profit Margin -19.30% 3.17% -6.41%
Asset Turnover 1.00 1.67 2.31

Macy has a diversified portfolio, Home depot is concentrated

around building and Supervalu focuses on grocery items. So
the Asset turnover is maximum for SuperValu. Then it becomes
for homedepot and construction industry has a universal boom
and the lowest Turnover is for MACY's due to its diversity.
a Year 5 Year 4 Year 3
Profit Margin for ROA 12.70% 14.10% 14.20%
Asset Turnover 0.9 0.9 1
ROA 11.90% 12.30% 12.20%
Capital structure leverage 2.8 2.4 2.4
ROCE 28.30% 25.70% 29.30%
Cost of Goods Sold 51.90% 54.80% 56.00%
Selling and Administrative Expenses 27.80% 22.60% 21.50%
Interest Revenue 0.30% 0.20% 0.30%
Income Tax Expense 7.90% 8.80% 8.60%
Account Receivable Turnover 122.50 200.90 103.00
Inventory Turnover 4.70 5.10 6.00
Fixed Asset Turn over 1.40 ### 1.50
Sales per Store 2,564,721 2,440,000 2,673,367
Sales per square feet 361.54 340.51 366.22
Sales per Employee 41,670 56,556 72,545

ROA
12.40%
12.30%
12.20%
12.10%
12.00%
11.90%
11.80%
11.70%
Year 5 Year 4 Year 3

ROA

ROCE
30.00%

29.00%

28.00%

27.00%

26.00%

25.00%

24.00%

23.00%
Year 5 Year 4 Year 3

ROCE
27.00%

26.00%

25.00%

24.00%

23.00%
Year 5 Year 4 Year 3

ROCE
Year 3

Year 3
Year 3