Column1
Net Sales
Cost of Goods Sold
Beginning Inventory
Purchases
$
Ending Inventory
Total COGS $
Gross Profit
Operating Expense
Interest Expense
Purchases Discount
Net Income Before Taxes
Tax
Net Income
$
$
$
183
1278
1,461.00 $
239
1,222.00 $
475
425
13
37.00
6.00
31.00
$
$
$
239
1524
1,763.00
326
1,437.00
576
515
20
41.00
7.00
34.00
1990
$
$
$
$
$
$
2,694.00
326
2042
2,368.00
418
1,950.00
744
658
33
53.00
9.00
44.00
1991
$
$
$
$
$
$
$
$
$
$
$
$
3,600.00
418
2,721.78
3,138.87
549.53
2,589.34
1,010.66
900.63
35.81
54.44
128.65
21.87
106.78
ales
1990
1991
100.00%
0.00%
12.10%
75.80%
87.90%
15.52%
72.38%
27.62%
24.42%
1.22%
1.97%
#REF!
0.33%
100.00%
0.00%
11.59%
75.61%
87.19%
15.26%
71.93%
28.07%
25.02%
0.99%
2.06%
#REF!
0.35%
Column1
Cash
A/c Recv., net
Inventory
Current Assets
Property, net
Total Assets
0
105
0
124
24
7
$
$
$
260.00
48.00
222
326
596.00
140
736.00
146
0
0
192
30
7
64
324.00 $
270
594.00 $
375.00
57
432.00
304
736.00
2.38%
11.03%
16.19%
29.61%
6.95%
36.56%
0.00%
7.25%
0.00%
0.00%
9.54%
1.49%
0.35%
18.63%
2.83%
21.46%
15.10%
36.56%
Differen
1990
$
$
$
41.00
317
418
776.00
157
933.00
233
0
0
256
39
7
$
$
1991
$
$
$
$
$
$
49.00
431.12
549.53
1,029.65
141.00
1,170.65
$
$
$
$
$
$
247.00
157.00
190.67
31.00
7.00
535.00
632.67
50
585.00
348
933.00
$
$
$
$
$
57.00
689.67
480.98
1,170.65
0.00
1990
1.52%
11.77%
15.52%
28.80%
5.83%
34.63%
0.00%
8.65%
0.00%
0.00%
9.50%
1.45%
0.26%
19.86%
1.86%
21.71%
12.92%
34.63%
Column1
Current Ratio
Debt/Equity Ratio
Debt/Assets
Quick ratio
ROA
ROE
Internal Growth Rate
Sustainable Growth Rate
Days Receivables
29.8245614035
36.3086770982
431.12
Different Ratios
1988
1989
1990
1991 (first quarter)
180.00%
158.93%
145.05%
135.07%
120.00%
142.11%
168.10%
206.44%
54.55%
58.70%
62.70%
67.37%
22.00%
12.80%
7.66%
4.45%
1.01%
0.95%
0.96%
0.18%
2.22%
2.30%
2.59%
0.56%
1.02%
2.27%
3.84615385
10.00%
7.30%
0.96%
2.36%
0.97%
2.65%
0.18%
0.56%
3.05 2.60606061
11.00%
11.80%
9.50%
9.50%
2.1
36.5
40.15
42.7927928
36
43.07
1988
239
4.65
51.41
1989
1990
326
418
5.52
7.38
59.11
56.63
55.72
1991
549.53
9.86
55.72
1988
124
3
37.04
1988
51.41
36.78
37.04
51.15
1989
1990
192
256
4
5
48.77
47.92
40.29
1989
59.11
40.25
48.77
50.60
51.14
1990
56.63
42.95
47.92
51.66
70.00
60.00
80.00
Days
1991
190.67
6.94
27.45
1991
55.72
43.71
27.45
71.97
71.97
50.00
40.00
30.00
20.00
10.00
-
80.00
70.00
60.00
50.00
40.00
30.00
20.00
10.00
-
1988
Year
1989
Days
1988
1989
1990
1991
51.15
50.60
51.66
71.97
Year
1990
1991
1991
Item
Inventory
Net Sales
1988
239
1,697.00
1989
326
2,013.00
1988
239
4.65
51.41
1989
326
5.52
59.11
Item
Acc. Rec.
Net Sales
1988
171
1,697.00
1989
222
2,013.00
1988
124
3.35
37.04
1989
192
3.94
48.77
1988
51.41
36.78
37.04
51.15
1989
59.11
40.25
48.77
50.60
1990
418
2,694.00
1991
549.53
3,600.00
1990
418
7.38
56.63
1991
549.53
9.86
55.72
1990
317
2,694.00
1991
236.67
3,600.00
ng (DSO)
1990
317
7.38
42.95
1991
431.12
9.86
43.71
1990
256
5.34
47.92
1991
190.67
6.94
27.45
1990
56.63
42.95
47.92
51.66
1991
55.72
43.71
27.45
71.97
Column1
Net Sales
Cost of Goods Sold
Beginning Inventory
Purchases
$
Ending Inventory
Total COGS $
Gross Profit
Operating Expense
Interest Expense
Net Income Before Taxes
Provision for Income Taxes
Net Income
$
$
183
1278
1,461.00
239
1,222.00
475
425
13
37.00
6
31.00
$
$
$
$
239
1524
1,763.00
326
1,437.00
576
515
20
41.00
7
34.00
Butler Lumber
1988-1990
1990
$
$
$
$
$
2,694.00
326
2042
2,368.00
418
1,950.00
744
658
33
53.00
9
44.00
ercentage of Sales
1990
100.00%
0.00%
12.10%
75.80%
87.90%
15.52%
72.38%
27.62%
24.42%
1.22%
1.97%
0.33%
1.63%
$
$
$
$
418
660
1,078.00
556
522.00
196
175
10
11.00
2
9.00
Column1
Cash
A/c Recv., net
Inventory
Current Assets
Property, net
Total Assets
Notes Payable, bank
Notes Payable, Mr. Stark
Notes Payable, Trade
A/c Payable
Accrued Expenses
Long Term Debt, Current Portion
Current Liabilities
Long Term Debt
Total Liabilities
Net Worth
Total Liabilities + Net Worth
Column1
Cash
A/c Recv., net
Inventory
Current Assets
Property, net
Total Assets
Notes Payable, bank
Notes Payable, Mr. Stark
Notes Payable, Trade
A/c Payable
Accrued Expenses
Long Term Debt, Current Portion
Current Liabilities
Long Term Debt
Total Liabilities
Net Worth
Total Liabilities + Net Worth
$
$
$
0
105
0
124
24
7
260.00 $
64
324.00 $
270
594.00 $
146
0
0
192
30
7
375.00
57
432.00
304
736.00
mber
Differen
1990
$
$
$
$
$
$
ge of Sales
1990
1.52%
11.77%
15.52%
28.80%
5.83%
34.63%
0.00%
8.65%
0.00%
0.00%
9.50%
1.45%
0.26%
19.86%
1.86%
21.71%
12.92%
34.63%
247
0
157
243
36
7
690.00
47
737.00
357
1,094.00
Column1
Current Ratio
Debt/Equity Ratio
Debt/Assets
Quick ratio
ROA
ROE
Internal Growth Rate
Sustainable Growth Rate
Different Ratios
1988
1989
1990
1991 (first quarter)
180.00%
158.93%
145.05%
135.07%
120.00%
142.11%
168.10%
206.44%
54.55%
58.70%
62.70%
67.37%
22.00%
12.80%
7.66%
4.45%
5.22%
4.62%
4.72%
0.82%
11.48%
11.18%
12.64%
2.52%
5.51%
12.97%
3.84615385
10.00%
7.30%
36.5
4.84%
12.59%
4.95%
14.47%
0.83%
2.59%
3.05 2.60606061
11.00%
11.80%
9.50%
9.50%
2.1
40.15
43.07