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Bean Counter |
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https://www.dwmbeancounter.com |
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Financial Analysis By Year |
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Financial Statements |
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RATIO ANALYSIS |
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Description |
CY |
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PY |
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PY-1 |
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Profitability
Ratios |
CY |
PY |
Activity Ratios |
CY |
PY |
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Amount |
Pctg |
Amount |
Pctg |
Amount |
Pctg |
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Return on
Total Assets |
14.6% |
12.6% |
Accounts Receivable Turnover |
7.32 |
7.47 |
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% |
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% |
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% |
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Return on Fixed Assets |
25.8% |
22.2% |
Accounts Receivable Collection Days |
49.88 |
48.88 |
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Income Statement |
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Return on Equity |
27.3% |
23.7% |
Inventory Turnover |
5.48 |
5.50 |
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Net Sales (Revenue) |
30,000 |
100.0% |
28,000 |
100.0% |
25,000 |
100.0% |
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Gross Margin % |
43.3% |
41.1% |
Days of Inventory |
66.56 |
66.36 |
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Cost of Goods Sold |
17,000 |
56.7% |
16,500 |
58.9% |
15,000 |
60.0% |
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Return On Sales |
10.8% |
9.1% |
Accounts Payable Turnover |
6.54 |
6.88 |
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Gross Profit |
13,000 |
43.3% |
11,500 |
41.1% |
10,000 |
40.0% |
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(Net Profit Margin) |
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Accounts Payable Payment Days |
55.82 |
53.09 |
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Operating Expenses |
8,000 |
26.7% |
7,500 |
26.8% |
7,000 |
28.0% |
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Liquidity Ratios |
CY |
PY |
Solvency Ratios |
CY |
PY |
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Earnings Before Interest & Taxes |
5,000 |
16.7% |
4,000 |
14.3% |
3,000 |
12.0% |
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Cash Ratio |
0.63:1 |
0.55:1 |
Times Interest Earned |
7.14 |
6.67 |
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Interest Expense |
700 |
2.3% |
600 |
2.1% |
500 |
2.0% |
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Quick Ratio |
1.68:1 |
1.55:1 |
Debt To Total Assets |
46.26% |
46.73% |
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Tax Expense |
1,075 |
3.6% |
850 |
3.0% |
625 |
2.5% |
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Current Ratio |
2.43:1 |
2.35:1 |
Debt To Equity |
86.07% |
87.72% |
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Net Income |
3,225 |
10.8% |
2,550 |
9.1% |
1,875 |
7.5% |
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Working Capital |
$
5,700 |
$
5,400 |
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Balance Sheet |
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Cash |
2,500 |
11.0% |
2,200 |
10.3% |
1,800 |
9.4% |
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Calculation Formulas |
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Short Term Investments |
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0.0% |
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0.0% |
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0.0% |
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Accounts Receivable |
4,200 |
18.5% |
4,000 |
18.7% |
3,500 |
18.3% |
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1. Liquidity Ratios and
Metrics |
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Prepaid Expenses |
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0.0% |
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0.0% |
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0.0% |
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Liquidity ratios measure a company's ability
to pay off short-term debts as they become due, using the company's current
or quick assets. |
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Inventory |
3,000 |
13.2% |
3,200 |
15.0% |
2,800 |
14.7% |
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Current Assets |
9,700 |
42.7% |
9,400 |
43.9% |
8,100 |
42.4% |
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Cash
Ratio = Cash / Current Liabilities |
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Net Fixed Assets |
13,000 |
57.3% |
12,000 |
56.1% |
11,000 |
57.6% |
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Quick
Ratio = (Cash + Marketable Securities + Net-Accounts Receivable) / Current
Liabilities |
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Other Assets |
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0.0% |
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0.0% |
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0.0% |
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Current
ratio = Currents Assets / Current Liabilities |
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Total Assets |
22,700 |
100.0% |
21,400 |
100.0% |
19,100 |
100.0% |
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Working
Capital = Currents Assets - Current Liabilities |
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Accounts Payable |
2,700 |
11.9% |
2,500 |
11.7% |
2,300 |
12.0% |
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Other Liabilties |
1,300 |
5.7% |
1,500 |
7.0% |
1,200 |
6.3% |
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2. Solvency Ratios |
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Current Liabilities |
4,000 |
17.6% |
4,000 |
18.7% |
3,500 |
18.3% |
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Also
called financial leverage ratios, solvency ratios compare a company's debt
levels with its assets, equity, and earnings . |
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Long Term Liabilities |
6,500 |
28.6% |
6,000 |
28.0% |
5,500 |
28.8% |
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These
are used to evaluate the likelihood of a company staying afloat over the long
haul by paying off both long-term debt |
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Total Liabilities |
10,500 |
46.3% |
10,000 |
46.7% |
9,000 |
47.1% |
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and the interest on that
debt. |
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Total Equity |
12,200 |
53.7% |
11,400 |
53.3% |
10,100 |
52.9% |
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Times
Interest Earned = Earnings Before Interest and Taxes / Interest |
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Total Liabilities & Equity |
22,700 |
100.0% |
21,400 |
100.0% |
19,100 |
100.0% |
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Debt
To Total Assets = Total Debt / Total Assets |
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Debt
To Equity = Total Equity / Total Assets |
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3. Profitability Ratios |
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These
ratios convey how well a company can generate profits from its
operations. |
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Return
on Total Assets = Net Income / Average Total Assets |
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Return
on Fixed Assets = Net Income / Average Fixed Assets |
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Return
on Equity = Net Income / Average Equity |
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Gross
Margin % = Gross Profit / Net Sales |
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Return
On Sales = Net Income / Net Sales |
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(Net Profit Margin) |
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4. Activity Ratios |
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Also called efficiency ratios evaluate how
efficiently a company uses its assets and liabilities to generate sales and
maximize profits. |
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Accounts
Receivable Turnover = Net Sales / Average Net Accounts Receivable |
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Accounts
Receivable Collection Days = Average Accounts Receivable / Net Credit Sales X
35 |
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Inventory
Turnover = Cost Of Goods Sold / Average Inventory |
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Days
of Inventory = Average Inventory / Cost Of Goods Sold X Number of Days In
Period |
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Accounts
Payable Turnover = Cost Of Goods Sold / Average Accounts Payable |
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or Net Credit Purchases / Average Accounts
Payable (Preferred Method) |
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Accounts
Payable Payment Days = Average Inventory / Cost Of Goods Sold X Number of
Days In Period |
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