Internal Factors Analysis Summery (IFAS) :

Weighted
Internal Factors Weight Rating Comments
Score
Strengths

0.00

0.00

0.00

0.00

0.00

Weakness

0.00

0.00

0.00

0.00

0.00

Total Scores 0.00 0.00

External Factors Analysis Summery (EFAS) :

Weighted
External Factors Weight Rating Comments
Score
Opportunities

0.00

0.00

0.00

0.00

0.00

Threats

0.00

0.00

0.00

0.00

0.00

Total Scores 0.00 0.00

Strategic Factors Analysis Summery (SFAS) Matrix :
Duration

Short

Long
Weighted

Int.
Strategic Factors (Fewer than 10 Strategic Factors) Weight Rating Comments
Score

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

Total Scores 0.00 0.00

 Financial Statement Analysis
Ratio Analysis
Current Assets
Current Ratio = (the difference is the working capital)
Current Liabilities

Cash + Marketable securities + Acc. Rec.

LIQUIDITY
Quick Ratio =
Current Liabilities

Net Sales 365

Receivable Turnover = Av. Collection Period =
Average Acc. Rec. Rec. Turn

COGS 365
Inventory Turnover = Av. Inventory on hand =
Average Inventory Inven Turn

Net Income
Profit Margin =
Net Sales
PROFITABILITY

Net Sales
Asset Turnover =
Assets

Net Income
Return on Assets =
Assets

Net Income
Return on Equity =
Equity
Liabilities
Debit to Equity Ratio =
Solvency

Equity

Operation Income
Intrest Coverage Ratio =
Intrest Expenses

Net Operation Cash Flow

Cash Flow Yield =
Net Income
Cash Flow Adequacy

Net Operation Cash Flow

Cash Flow to Sales =
Net Sales

Net Operation Cash Flow

Cash Flow to Assets =
Total Assets

Free Cash Flow = Net Operation Cash Flow - Dividends - Net Capital Expenditure

Share Mkt Price

Price/Earning Ratio =
Mkt Strength

Share Earning

Dividends per Share

Dividends Yield =
Share Mkt Price

Company's Quick Assets

= Cash& Short-term + Receivables
= 47.3 + 159.7 = 207 M$
Company's Total Current Assets
= Quick Assets + Prepaid Exp. + Inventories
= 207 32 72.3 = 311.3 M$
Financial Statement Analysis

Cash & Short-term

(Marketable Accounts Quick Prepaid Current Total Total
Securities) Receivable Assets Exp. Inventories Net Income Assets Equity Liabilities Liabilities Assets RESULT

Company's Quick Assets 47.3 159.7 207 M$

Company's Total Current Assets 32 72.3 311.3 M$

Current Ratio 130.1 2.4 Times

Quick Ratio 1.6 Times

Debit Ratio 1,452,477 5,886,145 0.2 Times

Return on Assets 349 14,890 2.3%

Return on Equity 349 4,618 7.6%

Ret. Earnings increase +Dividends = 3.55 $/share

Earnings/Share
Capital Stock/Par value