Balance Sheet
Recent year
One year
ago
Two year
ago
Three years
ago
$val
ue
$
valu
e
$
Value
$
valu
e
% of
total
% of
total
% of
total
Assets
Cash
1.5
2.1
2.7
2.2
Accounts Receivables
8.3
7.4
6.2
4.1
Inventories
5.2
4.5
3.4
2.3
15.0
14.0
12.3
8.6
19.4
20.2
21.5
22.4
Less: Accumulated
Depreciation
10.1
9.2
8.0
5.1
9.3
11.0
13.5
17.3
Other assets
3.7
4.0
4.2
6.1
Total assets
28.0
29.0
30.0
32.0
Accounts payable
1.3
1.2
0.8
1.0
Notes payable
3.9
3.4
3.2
2.7
Taxes payable
0.1
0.2
0.1
0.8
5.3
4.8
4.1
4.5
12.2
13.2
12.5
11.4
Other Liabilities
0.0
0.4
3.5
6.1
Total Liabilities
17.5
18.4
20.1
22.0
Common Stock
1.0
1.0
1.0
1.0
Paid-in-surplus
3.0
3.0
3.0
3.0
Retained Earnings
6.5
6.6
5.9
6.0
Total Networth
10.5
10.6
9.9
10.0
Liabilities
+Shareholders
Equity
28.0
29.0
30.0
32.0
%of
total
Recent year
Previous Year
Two years
Three years
ago
Income Statement
Items
$
Valu
e
$
valu
e
$
valu
e
$
valu
e
Net sales
32.0
30.0
28.0
31.0
Less COGS
18.0
16.0
15.0
14.0
Gross profit
14.0
14.0
13.0
17.0
Less SG&A
9.0
9.0
8.0
11.0
Less: Depreciation
3.0
3.0
3.0
2.0
Net Operating
Income(EBIT)
2.0
2.0
2.0
4.0
Less Interest
Expense
2.0
1.0
2.0
2.0
0.0
1.0
0.0
2.0
0.1
0.3
0.1
0.2
(0.1)
0.7
(0.1)
1.8
% of
Total
Depreciation
)
Net sales
A.
B.
C. *COGS/Net Sales
D. *SG&A/Net sales
E. Taxes/Net sales
% of
total
% of
total
% of
total
2. Operating Efficiency
A. *Inventory Turnover Ratio=
COGS
Average Inventory
Recievables
{ Account
} x {365 }
Annual Sales
EBIT
ii.
iii.
iv.
v.
vi.