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Version: Beta 0.5 (November 11, 1998)
This document is divided into four sections:
- Raw Data, in a table that can easily be edited manually or from a spreadsheet, and sent for reprocessing.
- Raw Results, in a table that can be easily exported to a spreadsheet.
- Processed data and results, in nice tables, easily readable.
- Comments, personalized to your set of data. Problems encountered, if any, are highlighted in that section.
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| Balance Sheet | 1992 | 1993 | 1994 |
|---|---|---|---|
| Current Assets Cash Account Receivable Inventory Other Total Current Assets Fixed Assets (Of which: Depreciation) Total Assets Liabilities and Equity Accounts Payable Other Payable Total Current Liabilities Total Long-Term Liabilities Total Liabilities Equity Retained Earnings Stockholders' Equity Total Liabilities and Equity |
n/a 7,132 24,333 28,327 35,459 59,061 n/a 94,520 17,112 31,450 48,562 38,543 87,105 5,778 7,238 94,343 | n/a 7,288 38,869 41,221 48,509 51,528 n/a 100,037 17,112 32,370 49,482 43,339 92,821 5,103 7,043 99,864 | n/a 1,320 27,222 29,843 31,163 44,324 n/a 75,487 1,389 25,095 26,484 43,225 69,709 5,260 5,503 75,212 |
| Income Statement | |||
|---|---|---|---|
| 1992 | 1993 | 1994 | |
| Sales Cost of Goods Sold Gross Margin Other Costs Operating Income Interest Costs Other costs/revenues Income Before Taxes Income Tax Provision Net Income |
17,598 12,849 4,749 4,725 24 n/a n/a 24 -32 56 | 11,340 8,189 3,151 4,166 -1,015 n/a n/a -1,015 -649 -366 | 12,219 8,652 3,567 2,939 628 n/a n/a 628 160 468 |
| Other Information | |||
|---|---|---|---|
| 1992 | 1993 | 1994 | |
| Lease Charges Capital Expenditures Market Price per share Number of stocks Common Dividends Preferred Dividends Number of Employees Price Index |
n/a n/a $ 46.50 104 $ 2.76 $ 0.00 43,000 97 | n/a n/a $ 60.38 110 $ 2.76 $ 0.00 42,600 101 | n/a n/a $ 47.13 113 $ 2.76 $ 0.00 40,900 107 |
| Ratio Analysis | |||
|---|---|---|---|
| 1992 | 1993 | 1994 | |
| Quick Ratio Profit Margin (%) Return on Equity (%) Earnings Per Share (in $) Inventory Turnover Asset Utilization Average Collection Period Accounts Payable Period Productivity Productivity at constant prices (in $) Leverage Dividend Payout Ratio (%) Index of Sustainable Growth (%) Bankruptcy Index | 0.22 0.13 0.77 0.53 0.72 0.18 148 486 409 422 13.05 512.57 -1.34 0.13 | 0.19 -8.95 -5.19 -3.32 0.29 0.11 235 763 266 264 14.20 -82.95 -20.83 0.18 | 0.14 5.13 8.50 4.14 0.44 0.16 39 59 299 279 13.71 66.64 3.94 0.40 |
Total Asset does not match Total Liability and Equity. The difference, however, is negligeable (Period(s): 1992 1993 1994 )
The following ratio(s) is/are off scale: Productivity
Please check the consistency of the data you entered for the following accounting names:
Sales
Number of Employees
Price IndexAlso, check whether you selected the appropriate unit system (single, thousands or millions).
Finally, use the Tutorial to help confirm the result.
The following analysis fitted to each ratio concerns the period 1994
.
You may obtain an analysis for a different period by selecting any of the following and your choice.
0.14; Going bankrupt! There seems to be too much dependence on inventory (or current assets other than cash and accounts receivable) to liquidate short term debt.Quick Ratio worstened over the whole period.
$ 8.50 of profit are generated per $100 of equity.Return on Equity (%) improved over the whole period.
Earnings Per Share improved over the whole period.
0 times the inventory was sold during the period. The turnover seems too low (too much inventory: cost of maintaining it), perhaps revealing an inadequacy of inventory to the level of demand. It may just be due to seasonal variations though (high inventory in May ready to go during the peak season of July).Inventory Turnover worstened over the whole period.
$ 0.16 of sales generated by each $ of asset.Asset Utilization worstened over the whole period.
39 days it takes on average to collect each sale.Positive evolution: Average Collection Period decreased over the whole period.
59 days it takes on average for the company to pay its purchases.The company pays its bill faster than a few periods ago.
Productivity worstened over the whole period.
Productivity at constant prices worstened over the whole period.
$ 1,371.74 of assets are financed with $ 100.00 of equity and $ 1,271.74 of debt. Hence, the company's actual worth is made of 7 % equity and 93 % debt.Leverage worstened (more debt) over the whole period.
$ 5.13 of loss (before taxes) are generated for $100 of sales.Profit Margin (%) improved over the whole period.
66.64% of the profit earned was paid this period as dividends.Dividend Payout Ratio (%) worstened over the whole period.
This company can sustain up to 4% annual growth without the need for external financing. The sales for the period averaged -10% growth per year over the whole period. The rate of growth of sales is 8% this period.
0.40; This company is in serious financial trouble.Bankruptcy Index improved over the whole period.
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