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Date:

March 2005

Account

Description

Opening Balance
This Year
YTD Debits YTD Credits

YTD Movement

Opening Balance
This Period

Current Period
Debits

Current Period
Credits

Current Period
Movement

ASSETS
Current Assets

1000
1100

Cash and equivalents


A/R - trade

1110
1199

A/R - other
Allowance for bad debts

1200
1900
Total

Inventory
Other current assets
Current Assets

3,862,508
10,290,145

5,052,759
7,990,628

3,421,160
4,922,866

1,631,599
3,067,762

4,851,115
13,560,733

965,735
750,851

322,744
953,677

642,991
(202,826)

(44,611)
(139,569)

0
0

14,938
46,523

(14,938)
(46,523)

(58,239)
(181,719)

0
0

1,310
4,373

(1,310)
(4,373)

702,699
65,395
14,736,567

208,522
22,825
13,274,734

0
0
8,405,487

208,522
22,825
4,869,247

905,835
86,416
19,164,142

5,386
1,804
1,723,776

0
0
1,282,104

5,386
1,804
441,672

(11,815)
(737,469)

0
0

4,027
245,823

(4,027)
(245,823)

(15,488)
(960,185)

0
0

354
23,107

(354)
(23,107)

15,542
5,126
(733,742)
5,126
14,002,825 13,279,860

0
249,850
8,655,337

5,126
(244,724)
4,624,523

20,270
(955,403)
18,208,739

398
398
1,724,174

0
23,461
1,305,566

398
(23,063)
418,609

Other Assets

2000
2100

Fixed assets
Accumulated depreciation

2900
Other assets
Total
Other Assets
TOTAL ASSETS
LIABILITIES & OWNERS' EQUITY
Current Liabilities

3000
3100

Accounts payable
Accrued payroll

(1,897,695)
(16,555)

3,200,696
5,492

3,795,779
0

(595,083)
5,492

(2,452,350)
(11,554)

316,387
491

356,815
0

(40,428)
491

3400
Total

Other current liabilities


Current Liabilities

(404,090)
(2,318,341)

0
3,206,188

141,702
3,937,481

(141,702)
(731,293)

(532,974)
(2,996,877)

0
316,878

12,819
369,634

(12,819)
(52,756)

(12,303)
(12,550)
(24,853)
(2,343,194)

0
0
0
3,206,188

4,163
2,506
6,669
3,944,150

(4,163)
(2,506)
(6,669)
(737,962)

(16,187)
(14,795)
(30,982)
(3,027,860)

0
0
0
316,878

279
261
540
370,174

(279)
(261)
(540)
(53,296)

(7,451)
(11,652,180)
(11,659,631)

0
0
0

2,501
0
2,501

(2,501)
0
(2,501)

(9,741)
(11,652,180)
(11,661,921)

0
0
0

211
0
211

(211)
0
(211)

Other Liabilities

3500
Long-term notes
3900
Other liabilities
Total
Other Liabilities
TOTAL LIABILITIES
Owners' Equity

4000
4500
Total

Capital stock
Retained earnings
Owners' Equity

Revenue

5000
5200

In Store sales
Catalog sales

0
0

0
0

2,452,399
1,471,399

(2,452,399)
(1,471,399)

(2,221,873)
(1,333,088)

0
0

230,526
138,312

(230,526)
(138,312)

5800
5900

Consulting sales
Other revenue

0
0

0
0

2,391,287
59,518

(2,391,287)
(59,518)

(2,166,506)
(53,923)

0
0

224,781
5,595

(224,781)
(5,595)

Copyright, 2003, JaxWorks, All Rights Reserved.

Date:
Account
Total

March 2005

Description
Revenue

Opening Balance
Opening Balance Current Period
This Year
YTD Debits YTD Credits YTD Movement
This Period
Debits
0
0
6,374,603
(6,374,603)
(5,775,390)
0

Current Period
Credits
599,213

Current Period
Movement
(599,213)

Direct Expense

6000
6100

Direct material
Direct labor

6200
Other direct cost
6900
Sales and marketing
Total
Direct Expense
Gross Profit

0
0

713,118
911,319

0
0

713,118
911,319

646,085
825,655

67,033
85,664

0
0

67,033
85,664

0
0
0
0

537,186
318,655
2,480,278
2,480,278

0
0
0
6,374,603

537,186
318,655
2,480,278
(3,894,325)

486,691
288,701
2,247,132
(3,528,258)

50,495
29,954
233,146
233,146

0
0
0
599,213

50,495
29,954
233,146
(366,067)

Indirect Expense

5100
7000

Telephone sales
Accounting and legal

0
0

0
56,495

1,592,399
0

(1,592,399)
56,495

(1,442,713)
51,184

0
5,311

149,685
0

(149,685)
5,311

7100
7200

Communication & telephone


Deprec & amortization

0
0

87,364
245,823

0
0

87,364
245,823

79,152
222,716

8,212
23,107

0
0

8,212
23,107

7300
7500

Facilites and rent


Office expense & misc

0
0

273,640
116,167

0
0

273,640
116,167

247,918
105,247

25,722
10,920

0
0

25,722
10,920

7600
7700

Salaries
Taxes - business

0
0

281,069
195,643

0
0

281,069
195,643

254,649
177,253

26,420
18,390

0
0

26,420
18,390

7800
7400

Bad debt expense


Interest expense

0
0

46,523
73,340

0
0

46,523
73,340

42,150
66,446

4,373
6,894

0
0

4,373
6,894

0
0
0
(14,002,825)

226,600
1,602,664
4,082,942
7,289,130

0
1,592,399
7,967,002
11,913,653

226,600
10,265
(3,884,060)
(4,624,523)

205,300
9,300
(3,518,958)
(18,208,739)

21,300
150,650
383,797
700,675

0
149,685
748,898
1,119,283

21,300
965
(365,102)
(418,609)

9990
Income taxes
Total
Indirect Expense
Net Loss (Profit)
TOTAL LIABILITIES & OWNERS' EQUITY

Copyright, 2003, JaxWorks, All Rights Reserved.

Date:

March 2005

Account

Description

Closing Balance

ASSETS
Current Assets

1000
1100

Cash and equivalents


A/R - trade

1110
1199

A/R - other
Allowance for bad debts

1200
1900
Total

Inventory
Other current assets
Current Assets

5,494,107
13,357,907
(59,548)
(186,092)
911,221
88,220
19,605,814

Other Assets

2000
2100

Fixed assets
Accumulated depreciation

2900
Other assets
Total
Other Assets
TOTAL ASSETS
LIABILITIES & OWNERS' EQUITY

(15,842)
(983,292)
20,668
(978,466)
18,627,348

Current Liabilities

3000
3100

Accounts payable
Accrued payroll

(2,492,778)
(11,063)

3400
Total

Other current liabilities


Current Liabilities

(545,793)
(3,049,634)

Other Liabilities

3500
Long-term notes
3900
Other liabilities
Total
Other Liabilities
TOTAL LIABILITIES

(16,466)
(15,056)
(31,522)
(3,081,156)

Owners' Equity

4000
4500
Total

Capital stock
Retained earnings
Owners' Equity

(9,952)
(11,652,180)
(11,662,132)

Revenue

5000
5200

In Store sales
Catalog sales

(2,452,399)
(1,471,399)

5800
5900

Consulting sales
Other revenue

(2,391,287)
(59,518)

Copyright, 2003, JaxWorks, All Rights Reserved.

Date:
Account
Total

March 2005

Description
Revenue

Closing Balance
(6,374,603)

Direct Expense

6000
6100

Direct material
Direct labor

6200
Other direct cost
6900
Sales and marketing
Total
Direct Expense
Gross Profit

713,118
911,319
537,186
318,655
2,480,278
(3,894,325)

Indirect Expense

5100
7000

Telephone sales
Accounting and legal

7100
7200

Communication & telephone


Deprec & amortization

87,364
245,823

7300
7500

Facilites and rent


Office expense & misc

273,640
116,167

7600
7700

Salaries
Taxes - business

281,069
195,643

7800
7400

Bad debt expense


Interest expense

46,523
73,340

9990
Income taxes
Total
Indirect Expense
Net Loss (Profit)
TOTAL LIABILITIES & OWNERS' EQUITY

(1,592,399)
56,495

226,600
10,265
(3,884,060)
(18,627,348)

Copyright, 2003, JaxWorks, All Rights Reserved.

Balance
Date:

Sheet

March 2000

Account
ASSETS

Description

March 2000

Current Assets

1000
1100

Cash and equivalents


A/R - trade

5,494,107
13,357,907

1110
1199

A/R - other
Allowance for bad debts

1200
1900
Total

Inventory
Other current assets
Current Assets

(59,548)
(186,092)
911,221
88,220
19,605,814

Other Assets

2000
2100

Fixed assets
Accumulated depreciation

2900
Other assets
Total
Other Assets
TOTAL ASSETS
LIABILITIES & OWNERS' EQUITY

(15,842)
(983,292)
20,668
(978,466)
18,627,348

Current Liabilities

3000
3100

Accounts payable
Accrued payroll

2,492,778
11,063

3400
Total

Other current liabilities


Current Liabilities

545,793
3,049,634

Other Liabilities

3500
Long-term notes
3900
Other liabilities
Total
Other Liabilities
TOTAL LIABILITIES

16,466
15,056
31,522
3,081,156

Owners' Equity

4000
4500

Capital stock
Retained earnings

Net Income
Total
Owners' Equity
TOTAL LIABILITIES & OWNERS' EQUITY

9,952
11,652,180
3,884,060
15,546,192
18,627,348

Copyright, 2003, JaxWorks, All Rights Reserved.

Balance
Date:

Sheet

March 2000

Account
ASSETS

Description

March 1999 March 2000

Change

Current Assets

1000
1100

Cash and equivalents


A/R - trade

1110
1199

A/R - other
Allowance for bad debts

1200
1900
Total

Inventory
Other current assets
Current Assets

3,862,508
10,290,145

5,494,107
13,357,907

1,631,599
3,067,762

(44,611)
(139,569)

(59,548)
(186,092)

(14,938)
(46,523)

702,699
65,395
14,736,567

911,221
88,220
19,605,814

208,522
22,825
4,869,247

(11,815)
(737,469)

(15,842)
(983,292)

(4,027)
(245,823)

Other Assets

2000
2100

Fixed assets
Accumulated depreciation

2900
Other assets
Total
Other Assets
TOTAL ASSETS
LIABILITIES & OWNERS' EQUITY

15,542
(733,742)
14,002,825

20,668
5,126
(978,466) (244,724)
18,627,348 4,624,523

Current Liabilities

3000
3100

Accounts payable
Accrued payroll

1,897,695
16,555

2,492,778
11,063

595,083
(5,492)

3400
Total

Other current liabilities


Current Liabilities

404,090
2,318,341

545,793
3,049,634

141,702
731,293

12,303
12,550
24,853
2,343,194

16,466
15,056
31,522
3,081,156

4,163
2,506
6,669
737,962

7,451
7,768,120

9,952
11,652,180

2,501
3,884,060

3,884,060
11,659,631
14,002,825

3,884,060
15,546,192
18,627,348

(0)
3,886,561
4,624,523

Other Liabilities

3500
Long-term notes
3900
Other liabilities
Total
Other Liabilities
TOTAL LIABILITIES
Owners' Equity

4000
4500

Capital stock
Retained earnings

Net Income
Total
Owners' Equity
TOTAL LIABILITIES & OWNERS' EQUITY

Copyright, 2003, JaxWorks, All Rights Reserved.

Date:

February 2012

Account Description

March 2000

Current
Change

February 2000

Cash Flow From Operations


0

Net Income

365,102

361,218

3,884

1100

Net change in Accounts receivable - trade

202,826

(299,201)

502,028

1110

Net change in Accounts receivable - other

1,310

1,179

131

1199

Net change in Allowance for bad debts

1200

Net change in Inventory

1900

Net change in Other current assets

3000

Net change in Accounts payable

3100

Net change in Accrued payroll

(491)

3400

Net change in Other current liabilities

Total

Cash Flow From Operations

4,373

4,327

47

(5,386)

(10,027)

4,642

(1,804)

(2,035)

231

40,428

40,086

342

(406)

(85)

12,819

12,146

673

619,177

107,286

511,891
22

Cash Flow From Investments


2900

Increases in Other assets

(398)

(420)

2000

Decreases in Fixed assets

354

346

2100

Decreases in Accumulated depreciation

23,107

22,862

246

Total

Cash Flow From Investments

23,063

22,788

276

Cash Flow From Financing


3500

Increases in Long-term notes

279

318

(39)

3900

Increases in Other liabilities

261

189

72

4000

Increases in Capital stock

211

203

Total

Cash Flow From Financing

751

710

41

642,991

130,783

512,208

Total Cash Flow

Copyright, 2003, JaxWorks, All Rights Reserved.

Date:

February 2012
YTD
March 2000

Account Description

YTD
March 1999

YTD
Change

Cash Flow From Operations


0

Net Income

3,884,060

3,884,060

(0)

1100

Net change in Accounts receivable - trade

(3,067,762)

(3,611,191)

543,429

1110

Net change in Accounts receivable - other

14,938

14,836

101

1199

Net change in Allowance for bad debts

1200

Net change in Inventory

1900

Net change in Other current assets

(22,825)

(21,285)

(1,540)

3000

Net change in Accounts payable

595,083

651,306

(56,224)

3100

Net change in Accrued payroll

(5,492)

11,024

(16,516)

3400

Net change in Other current liabilities

Total

Cash Flow From Operations

46,523

46,523

(208,522)

(247,089)

38,567

141,702

131,194

10,508

1,377,705

859,378

518,327

Cash Flow From Investments


2900

Increases in Other assets

(5,126)

(5,208)

82

2000

Decreases in Fixed assets

4,027

3,894

133

2100

Decreases in Accumulated depreciation

245,823

245,823

(0)

Total

Cash Flow From Investments

244,724

244,509

215

Cash Flow From Financing


3500

Increases in Long-term notes

4,163

4,070

93

3900

Increases in Other liabilities

2,506

5,022

(2,516)

4000

Increases in Capital stock

2,501

2,475

26

Total

Cash Flow From Financing

9,170

11,567

(2,397)

1,631,599

1,115,454

516,145

Total Cash Flow

Copyright, 2003, JaxWorks, All Rights Reserved.

Date:

April 1999 - March 2000

Account Description

April 1999

May 1999

June 1999

Quarter 1, FY2000

July 1999

August 1999

Cash Flow From Operations


0

Net Income

1100

Net change in Accounts receivable - trade

1110

Net change in Accounts receivable - other

1199

Net change in Allowance for bad debts

1200

Net change in Inventory

1900

Net change in Other current assets

3000

Net change in Accounts payable

3100

Net change in Accrued payroll

3400

Net change in Other current liabilities

Total

Cash Flow From Operations

275,768

279,652

295,189

850,609

302,957

314,609

(566,488)

(228,611)

(255,774)

(1,050,873)

(252,000)

(266,488)
1,292

998

1,318

1,341

3,657

1,304

3,303

3,350

3,536

10,189

3,629

3,768

(89,959)

(8,712)

(19,078)

(117,750)

(10,160)

(14,749)

(1,836)

(1,887)

(1,840)

(5,563)

(1,863)

(1,768)

194,284

30,987

33,005

258,276

33,656

35,043

(418)

(430)

(524)

(1,372)

(462)

(520)

12,343

12,447

12,434

37,224

11,505

10,963

(172,005)

88,113

68,288

(15,603)

88,565

82,150

Cash Flow From Investments


2900

Increases in Other assets

(491)

(420)

(443)

(1,354)

(437)

(414)

2000

Decreases in Fixed assets

372

336

344

1,052

327

360

2100

Decreases in Accumulated depreciation

17,453

17,699

18,683

53,835

19,174

19,912

Total

Cash Flow From Investments

17,334

17,615

18,584

53,533

19,064

19,858

Cash Flow From Financing


3500

Increases in Long-term notes

312

396

319

1,027

359

324

3900

Increases in Other liabilities

262

226

207

695

204

184

4000

Increases in Capital stock

202

180

171

553

233

174

Total

Cash Flow From Financing

776

802

697

2,275

796

682

(153,894)

106,531

87,568

40,205

108,425

102,690

Total Cash Flow

Copyright, 2003, JaxWorks, All Rights Reserved.

Date:

April 1999 - March 2000

Account Description

September 1999

Quarter 2, FY2000

October 1999

November 1999

Cash Flow From Operations


0

Net Income

322,377

939,943

330,145

337,913

1100

Net change in Accounts receivable - trade

(267,851)

(786,339)

(274,110)

(280,516)

1110

Net change in Accounts receivable - other

1,090

3,686

1,306

1,261

1199

Net change in Allowance for bad debts

3,861

11,259

3,954

4,047

1200

Net change in Inventory

(10,066)

(34,975)

(9,952)

(10,132)

1900

Net change in Other current assets

(2,087)

(5,718)

(2,057)

(1,823)

3000

Net change in Accounts payable

35,805

104,505

36,660

37,512

3100

Net change in Accrued payroll

3400

Net change in Other current liabilities

Total

Cash Flow From Operations

(437)

(1,419)

(470)

(485)

9,545

32,013

10,104

12,359

92,238

262,953

95,581

100,137

Cash Flow From Investments


2900

Increases in Other assets

(418)

(1,269)

(413)

(463)

2000

Decreases in Fixed assets

264

951

351

343

2100

Decreases in Accumulated depreciation

20,403

59,489

20,895

21,387

Total

Cash Flow From Investments

20,249

59,171

20,833

21,267

Cash Flow From Financing


3500

Increases in Long-term notes

352

1,035

418

391

3900

Increases in Other liabilities

225

613

157

171

4000

Increases in Capital stock

253

660

178

239

Total

Cash Flow From Financing

830

2,308

753

801

113,317

324,432

117,167

122,205

Total Cash Flow

Copyright, 2003, JaxWorks, All Rights Reserved.

Date:

April 1999 - March 2000

Account Description

December 1999

Quarter 3, FY2000

January 2000

February 2000

March 2000

Cash Flow From Operations


0

Net Income

345,681

1,013,740

353,449

361,218

365,102

1100

Net change in Accounts receivable - trade

(286,684)

(841,310)

(292,865)

(299,201)

202,826

1110

Net change in Accounts receivable - other

1,318

3,885

1,222

1,179

1,310

1199

Net change in Allowance for bad debts

4,141

12,142

4,234

4,327

4,373

1200

Net change in Inventory

(10,059)

(30,142)

(10,241)

(10,027)

(5,386)

1900

Net change in Other current assets

(1,878)

(5,758)

(1,947)

(2,035)

(1,804)

3000

Net change in Accounts payable

38,375

112,547

39,240

40,086

40,428

3100

Net change in Accrued payroll

3400

Net change in Other current liabilities

Total

Cash Flow From Operations

(434)

(1,389)

(415)

(406)

(491)

11,727

34,190

13,310

12,146

12,819

102,187

297,905

105,988

107,286

619,177

Cash Flow From Investments


2900

Increases in Other assets

(390)

(1,266)

(419)

(420)

(398)

2000

Decreases in Fixed assets

333

1,027

297

346

354

2100

Decreases in Accumulated depreciation

21,878

64,160

22,370

22,862

23,107

Total

Cash Flow From Investments

21,821

63,921

22,248

22,788

23,063

Cash Flow From Financing


3500

Increases in Long-term notes

347

1,156

348

318

279

3900

Increases in Other liabilities

186

514

234

189

261

4000

Increases in Capital stock

231

648

226

203

211

Total

Cash Flow From Financing

764

2,318

808

710

751

124,772

364,144

129,044

130,783

642,991

Total Cash Flow

Copyright, 2003, JaxWorks, All Rights Reserved.

Date:

April 1999 - March 2000

Account Description

Quarter 4, FY2000

Total

Cash Flow From Operations


0

Net Income

1100

Net change in Accounts receivable - trade

1,079,769

3,884,060

(389,240)

(3,067,762)

1110

Net change in Accounts receivable - other

1199

Net change in Allowance for bad debts

3,711

14,938

1200

Net change in Inventory

1900

Net change in Other current assets

3000

Net change in Accounts payable

3100

Net change in Accrued payroll

(1,312)

(5,492)

3400

Net change in Other current liabilities

38,275

141,702

Total

Cash Flow From Operations

832,451

1,377,705

(1,237)

(5,126)

997

4,027

12,933

46,523

(25,654)

(208,522)

(5,786)

(22,825)

119,755

595,083

Cash Flow From Investments


2900

Increases in Other assets

2000

Decreases in Fixed assets

2100

Decreases in Accumulated depreciation

68,339

245,823

Total

Cash Flow From Investments

68,099

244,724

Cash Flow From Financing


3500

Increases in Long-term notes

945

4,163

3900

Increases in Other liabilities

684

2,506

4000

Increases in Capital stock

640

2,501

Total

Cash Flow From Financing

2,269

9,170

902,818

1,631,599

Total Cash Flow

Copyright, 2003, JaxWorks, All Rights Reserved.

Income Statement
Date:

Mar-2000

Account Description

Mar-2000

Feb-2000

Variance

% Chg

Revenue

5000

In Store sales

230,526

228,073

2,452

1.08%

5200

Catalog sales

138,312

136,840

1,471

1.08%

5800

Consulting sales

224,781

222,390

2,391

1.08%

5900
Total

Other revenue
Revenue

5,595
599,213

5,535
592,838

60
6,375

1.08%
1.08%

Cost of Sales

6000

Direct material

67,033

66,320

(713)

(1.08)%

6100

Direct labor

85,664

84,753

(911)

(1.08)%

6200

Other direct cost

50,495

49,958

(537)

(1.08)%

6900
Total

Sales and marketing


Cost of Sales

29,954
233,146

29,635
230,666

(319)
(2,480)

(1.08)%
(1.08)%

366,067

362,172

3,894

1.08%

(149,685)

(148,093)

1,592

(1.08)%

5,311

5,254

(57)

(1.08)%

Gross Profit
Operating Expenses

5100

Telephone sales

7000

Accounting and legal

7100

Communications and telephone

8,212

8,125

(87)

(1.08)%

7200

Depreciation and amortization

23,107

22,862

(246)

(1.08)%

7300

Facilities and rent

25,722

25,449

(274)

(1.08)%

7400

Interest expense

6,894

6,821

(73)

(1.08)%

7500

Office expense and miscellaneous

10,920

10,804

(116)

(1.08)%

7600

Salaries

26,420

26,139

(281)

(1.08)%

7700

Taxes - business

18,390

18,195

(196)

(1.08)%

7800
Total

Bad debt expense


Operating Expenses

4,373
(20,335)

4,327
(20,119)

(47)
216

(1.08)%
(1.07)%

0
0

0
0

0
0

0.00%
0.00%

0
0

0
0

0
0

0.00%
0.00%

386,402

382,291

4,111

1.08%

21,300
21,300

21,074
21,074

(227)
(227)

(1.08)%
(1.08)%

365,102

361,218

3,884

1.08%

Non-Operating Income

N/A
Total

Not Available
Non-Operating Income

Non-Operating Expenses

N/A
Total

Not Available
Non-Operating Expenses

Net Income before Taxes


Income Taxes

9990
Total

Income taxes
Income Taxes

Net Income after Taxes

Copyright, 2003, JaxWorks, All Rights Reserved.

Income Statement
Date:

Mar-2000
YTD
March 2000

Account Description

YTD
March 1999

Variance

% Chg

Revenue

5000

In Store sales

2,452,399

2,452,399

0.00%

5200

Catalog sales

1,471,399

1,471,399

0.00%

5800

Consulting sales

2,391,287

2,391,287

0.00%

5900
Total

Other revenue
Revenue

59,518
6,374,603

59,518
6,374,603

0
0

0.00%
0.00%

Cost of Sales

6000

Direct material

713,118

713,118

0.00%

6100

Direct labor

911,319

911,319

0.00%

6200

Other direct cost

537,186

537,186

(0)

(0.00)%

6900
Total

Sales and marketing


Cost of Sales

318,655
2,480,278

318,655
2,480,278

0
0

0.00%
0.00%

3,894,325

3,894,325

0.00%

(1,592,399)

(1,592,399)

(0)

0.00%

56,495

56,495

0.00%

Gross Profit
Operating Expenses

5100

Telephone sales

7000

Accounting and legal

7100

Communications and telephone

87,364

87,364

0.00%

7200

Depreciation and amortization

245,823

245,823

0.00%

7300

Facilities and rent

273,640

273,640

0.00%

7400

Interest expense

73,340

73,340

0.00%

7500

Office expense and miscellaneous

116,167

116,167

0.00%

7600

Salaries

281,069

281,069

(0)

(0.00)%

7700

Taxes - business

195,643

195,643

(0)

(0.00)%

7800
Total

Bad debt expense


Operating Expenses

46,523
(216,335)

46,523
(216,335)

(0)
(0)

(0.00)%
0.00%

0
0

0
0

0
0

0.00%
0.00%

0
0

0
0

0
0

0.00%
0.00%

4,110,660

4,110,660

0.00%

226,600
226,600

226,600
226,600

(0)
(0)

(0.00)%
(0.00)%

3,884,060

3,884,060

(0)

(0.00)%

Non-Operating Income

N/A
Total

Not Available
Non-Operating Income

Non-Operating Expenses

N/A
Total

Not Available
Non-Operating Expenses

Net Income before Taxes


Income Taxes

9990
Total

Income taxes
Income Taxes

Net Income after Taxes

Copyright, 2003, JaxWorks, All Rights Reserved.

Income Statement
Date:

April 1999 - March 2000

Account Description

Apr-1999

May-1999

Jun-1999

Quarter 1, FY2000

Revenue

5000

In Store sales

174,120

176,573

186,382

537,075

5200

Catalog sales

104,469

105,941

111,826

322,236

5800

Consulting sales

169,781

172,173

181,738

523,692

5900
Total

Other revenue
Revenue

4,226
452,597

4,285
458,971

4,523
484,470

13,034
1,396,038

Cost of Sales

6000

Direct material

50,631

51,345

54,197

156,173

6100

Direct labor

64,704

65,615

69,260

199,579

6200

Other direct cost

38,140

38,677

40,826

117,644

6900
Total

Sales and marketing


Cost of Sales

22,625
176,100

22,943
178,580

24,218
188,501

69,785
543,181

276,497

280,391

295,969

852,857

Gross Profit
Operating Expenses

5100

Telephone sales

(113,060)

(114,653)

(121,022)

(348,735)

7000

Accounting and legal

4,011

4,068

4,294

12,372

7100

Communications and telephone

6,203

6,290

6,640

19,133

7200

Depreciation and amortization

17,453

17,699

18,683

53,835

7300

Facilities and rent

19,428

19,702

20,797

59,927

7400

Interest expense

5,207

5,280

5,574

16,061

7500

Office expense and miscellaneous

8,248

8,364

8,829

25,441

7600

Salaries

19,956

20,237

21,361

61,554

7700

Taxes - business

13,891

14,086

14,869

42,846

7800
Total

Bad debt expense


Operating Expenses

3,303
(15,360)

3,350
(15,576)

3,536
(16,442)

10,189
(47,377)

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

291,857

295,968

312,410

900,235

16,089
16,089

16,315
16,315

17,222
17,222

49,626
49,626

275,768

279,652

295,189

850,609

Non-Operating Income

N/A
Total

Not Available
Non-Operating Income

Non-Operating Expenses

N/A
Total

Not Available
Non-Operating Expenses

Net Income before Taxes


Income Taxes

9990
Total

Income taxes
Income Taxes

Net Income after Taxes

Copyright, 2003, JaxWorks, All Rights Reserved.

Income Statement
Date:

April 1999 - March 2000

Account Description

Jul-1999

Aug-1999

Sep-1999

Quarter 2, FY2000

Revenue

5000

In Store sales

191,287

198,644

203,549

593,481

5200

Catalog sales

114,769

119,183

122,126

356,079

5800

Consulting sales

186,520

193,694

198,477

578,691

5900
Total

Other revenue
Revenue

4,642
497,219

4,821
516,343

4,940
529,092

14,403
1,542,654

Cost of Sales

6000

Direct material

55,623

57,763

59,189

172,575

6100

Direct labor

71,083

73,817

75,639

220,539

6200

Other direct cost

41,901

43,512

44,586

129,999

6900
Total

Sales and marketing


Cost of Sales

24,855
193,462

25,811
200,903

26,448
205,863

77,115
600,227

303,757

315,440

323,229

942,427

Gross Profit
Operating Expenses

5100

Telephone sales

(124,207)

(128,984)

(132,169)

(385,361)

7000

Accounting and legal

4,407

4,576

4,689

13,672

7100

Communications and telephone

6,814

7,076

7,251

21,142

7200

Depreciation and amortization

19,174

19,912

20,403

59,489

7300

Facilities and rent

21,344

22,165

22,712

66,221

7400

Interest expense

5,721

5,941

6,087

17,748

7500

Office expense and miscellaneous

9,061

9,410

9,642

28,112

7600

Salaries

21,923

22,767

23,329

68,019

7700

Taxes - business

15,260

15,847

16,238

47,346

7800
Total

Bad debt expense


Operating Expenses

3,629
(16,874)

3,768
(17,523)

3,861
(17,956)

11,259
(52,353)

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

320,632

332,963

341,185

994,780

17,675
17,675

18,355
18,355

18,808
18,808

54,837
54,837

302,957

314,609

322,377

939,943

Non-Operating Income

N/A
Total

Not Available
Non-Operating Income

Non-Operating Expenses

N/A
Total

Not Available
Non-Operating Expenses

Net Income before Taxes


Income Taxes

9990
Total

Income taxes
Income Taxes

Net Income after Taxes

Copyright, 2003, JaxWorks, All Rights Reserved.

Income Statement
Date:

April 1999 - March 2000

Account Description

Oct-1999

Nov-1999

Dec-1999

Quarter 3, FY2000

Revenue

5000

In Store sales

208,454

213,359

218,264

640,076

5200

Catalog sales

125,069

128,012

130,955

384,035

5800

Consulting sales

203,259

208,042

212,825

624,126

5900
Total

Other revenue
Revenue

5,059
541,841

5,178
554,590

5,297
567,340

15,534
1,663,771

Cost of Sales

6000

Direct material

60,615

62,041

63,468

186,124

6100

Direct labor

77,462

79,285

81,107

237,854

6200

Other direct cost

45,661

46,735

47,810

140,206

6900
Total

Sales and marketing


Cost of Sales

27,086
210,824

27,723
215,784

28,360
220,745

83,169
647,353

331,018

338,806

346,595

1,016,419

Gross Profit
Operating Expenses

5100

Telephone sales

(135,354)

(138,539)

(141,723)

(415,616)

7000

Accounting and legal

4,802

4,915

5,028

14,745

7100

Communications and telephone

7,426

7,601

7,775

22,802

7200

Depreciation and amortization

20,895

21,387

21,878

64,160

7300

Facilities and rent

23,259

23,807

24,354

71,420

7400

Interest expense

6,234

6,381

6,527

19,142

7500

Office expense and miscellaneous

9,874

10,107

10,339

30,320

7600

Salaries

23,891

24,453

25,015

73,359

7700

Taxes - business

16,630

17,021

17,412

51,063

7800
Total

Bad debt expense


Operating Expenses

3,954
(18,388)

4,047
(18,821)

4,141
(19,254)

12,142
(56,463)

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

349,406

357,627

365,849

1,072,882

19,261
19,261

19,714
19,714

20,167
20,167

59,143
59,143

330,145

337,913

345,681

1,013,740

Non-Operating Income

N/A
Total

Not Available
Non-Operating Income

Non-Operating Expenses

N/A
Total

Not Available
Non-Operating Expenses

Net Income before Taxes


Income Taxes

9990
Total

Income taxes
Income Taxes

Net Income after Taxes

Copyright, 2003, JaxWorks, All Rights Reserved.

Income Statement
Date:

April 1999 - March 2000

Account Description

Jan-2000

Feb-2000

Mar-2000

Quarter 4, FY2000

Revenue

5000

In Store sales

223,168

228,073

230,526

681,767

5200

Catalog sales

133,897

136,840

138,312

409,049

5800

Consulting sales

217,607

222,390

224,781

664,778

5900
Total

Other revenue
Revenue

5,416
580,089

5,535
592,838

5,595
599,213

16,546
1,772,140

Cost of Sales

6000

Direct material

64,894

66,320

67,033

198,247

6100

Direct labor

82,930

84,753

85,664

253,347

6200

Other direct cost

48,884

49,958

50,495

149,338

6900
Total

Sales and marketing


Cost of Sales

28,998
225,705

29,635
230,666

29,954
233,146

88,586
689,517

354,384

362,172

366,067

1,082,622

Gross Profit
Operating Expenses

5100

Telephone sales

(144,908)

(148,093)

(149,685)

(442,687)

7000

Accounting and legal

5,141

5,254

5,311

15,706

7100

Communications and telephone

7,950

8,125

8,212

24,287

7200

Depreciation and amortization

22,370

22,862

23,107

68,339

7300

Facilities and rent

24,901

25,449

25,722

76,072

7400

Interest expense

6,674

6,821

6,894

20,389

7500

Office expense and miscellaneous

10,571

10,804

10,920

32,294

7600

Salaries

25,577

26,139

26,420

78,137

7700

Taxes - business

17,804

18,195

18,390

54,389

7800
Total

Bad debt expense


Operating Expenses

4,234
(19,687)

4,327
(20,119)

4,373
(20,335)

12,933
(60,141)

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

374,070

382,291

386,402

1,142,764

20,621
20,621

21,074
21,074

21,300
21,300

62,995
62,995

353,449

361,218

365,102

1,079,769

Non-Operating Income

N/A
Total

Not Available
Non-Operating Income

Non-Operating Expenses

N/A
Total

Not Available
Non-Operating Expenses

Net Income before Taxes


Income Taxes

9990
Total

Income taxes
Income Taxes

Net Income after Taxes

Copyright, 2003, JaxWorks, All Rights Reserved.

Income Statement
Date:

April 1999 - March 2000

Account Description

Total

Revenue

5000

In Store sales

2,452,399

5200

Catalog sales

1,471,399

5800

Consulting sales

2,391,287

5900
Total

Other revenue
Revenue

59,518
6,374,603

Cost of Sales

6000

Direct material

713,118

6100

Direct labor

911,319

6200

Other direct cost

537,186

6900
Total

Sales and marketing


Cost of Sales

318,655
2,480,278

Gross Profit

3,894,325

Operating Expenses

5100

Telephone sales

7000

Accounting and legal

(1,592,399)
56,495

7100

Communications and telephone

87,364

7200

Depreciation and amortization

245,823

7300

Facilities and rent

273,640

7400

Interest expense

73,340

7500

Office expense and miscellaneous

116,167

7600

Salaries

281,069

7700

Taxes - business

195,643

7800
Total

Bad debt expense


Operating Expenses

46,523
(216,335)

Non-Operating Income

N/A
Total

Not Available
Non-Operating Income

0
0

Non-Operating Expenses

N/A
Total

Not Available
Non-Operating Expenses

Net Income before Taxes

0
0
4,110,660

Income Taxes

9990
Total

Income taxes
Income Taxes

Net Income after Taxes

226,600
226,600
3,884,060

Copyright, 2003, JaxWorks, All Rights Reserved.

Income Statement
Date:

Q1 FY2000 - Q4 FY2000

Account Description

Q1, FY2000

Q2, FY2000 Q3, FY2000 Q4, FY2000

Revenue

5000

In Store sales

2,452,399

5200

Catalog sales

1,471,399

5800

Consulting sales

2,391,287

5900
Total

Other revenue
Revenue

59,518
6,374,603

0
0

0
0

0
0

Cost of Sales

6000

Direct material

713,118

6100

Direct labor

911,319

6200

Other direct cost

537,186

6900
Total

Sales and marketing


Cost of Sales

318,655
2,480,278

0
0

0
0

0
0

3,894,325

Gross Profit
Operating Expenses

5100

Telephone sales

(1,592,399)

7000

Accounting and legal

56,495

7100

Communications and telephone

87,364

7200

Depreciation and amortization

245,823

7300

Facilities and rent

273,640

7400

Interest expense

73,340

7500

Office expense and miscellaneous

116,167

7600

Salaries

281,069

7700

Taxes - business

195,643

7800
Total

Bad debt expense


Operating Expenses

46,523
(216,335)

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

4,110,660

226,600
226,600

0
0

0
0

0
0

3,884,060

Non-Operating Income

N/A
Total

Not Available
Non-Operating Income

Non-Operating Expenses

N/A
Total

Not Available
Non-Operating Expenses

Net Income before Taxes


Income Taxes

9990
Total

Income taxes
Income Taxes

Net Income after Taxes

Copyright, 2003, JaxWorks, All Rights Reserved.

Income Statement
Date:

April 1999 - March 2000

Account Description

Apr-1999

May-1999

Jun-1999

Quarter 1, FY2000

Revenue

5000

In Store sales

174,120

176,573

186,382

537,075

5200

Catalog sales

104,469

105,941

111,826

322,236

5800

Consulting sales

169,781

172,173

181,738

523,692

5900
Total

Other revenue
Revenue

4,226
452,597

4,285
458,971

4,523
484,470

13,034
1,396,038

Cost of Sales

6000

Direct material

50,631

51,345

54,197

156,173

6100

Direct labor

64,704

65,615

69,260

199,579

6200

Other direct cost

38,140

38,677

40,826

117,644

6900
Total

Sales and marketing


Cost of Sales

22,625
176,100

22,943
178,580

24,218
188,501

69,785
543,181

276,497

280,391

295,969

852,857

Gross Profit
Operating Expenses

5100

Telephone sales

(113,060)

(114,653)

(121,022)

(348,735)

7000

Accounting and legal

4,011

4,068

4,294

12,372

7100

Communications and telephone

6,203

6,290

6,640

19,133

7200

Depreciation and amortization

17,453

17,699

18,683

53,835

7300

Facilities and rent

19,428

19,702

20,797

59,927

7400

Interest expense

5,207

5,280

5,574

16,061

7500

Office expense and miscellaneous

8,248

8,364

8,829

25,441

7600

Salaries

19,956

20,237

21,361

61,554

7700

Taxes - business

13,891

14,086

14,869

42,846

7800
Total

Bad debt expense


Operating Expenses

3,303
(15,360)

3,350
(15,576)

3,536
(16,442)

10,189
(47,377)

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

291,857

295,968

312,410

900,235

16,089
16,089

16,315
16,315

17,222
17,222

49,626
49,626

275,768

279,652

295,189

850,609

Non-Operating Income

N/A
Total

Not Available
Non-Operating Income

Non-Operating Expenses

N/A
Total

Not Available
Non-Operating Expenses

Net Income before Taxes


Income Taxes

9990
Total

Income taxes
Income Taxes

Net Income after Taxes

Copyright, 2003, JaxWorks, All Rights Reserved.

Income Statement
Date:

April 1999 - March 2000

Account Description

Jul-1999

Aug-1999

Sep-1999

Quarter 2, FY2000

Revenue

5000

In Store sales

191,287

198,644

203,549

593,481

5200

Catalog sales

114,769

119,183

122,126

356,079

5800

Consulting sales

186,520

193,694

198,477

578,691

5900
Total

Other revenue
Revenue

4,642
497,219

4,821
516,343

4,940
529,092

14,403
1,542,654

Cost of Sales

6000

Direct material

55,623

57,763

59,189

172,575

6100

Direct labor

71,083

73,817

75,639

220,539

6200

Other direct cost

41,901

43,512

44,586

129,999

6900
Total

Sales and marketing


Cost of Sales

24,855
193,462

25,811
200,903

26,448
205,863

77,115
600,227

303,757

315,440

323,229

942,427

Gross Profit
Operating Expenses

5100

Telephone sales

(124,207)

(128,984)

(132,169)

(385,361)

7000

Accounting and legal

4,407

4,576

4,689

13,672

7100

Communications and telephone

6,814

7,076

7,251

21,142

7200

Depreciation and amortization

19,174

19,912

20,403

59,489

7300

Facilities and rent

21,344

22,165

22,712

66,221

7400

Interest expense

5,721

5,941

6,087

17,748

7500

Office expense and miscellaneous

9,061

9,410

9,642

28,112

7600

Salaries

21,923

22,767

23,329

68,019

7700

Taxes - business

15,260

15,847

16,238

47,346

7800
Total

Bad debt expense


Operating Expenses

3,629
(16,874)

3,768
(17,523)

3,861
(17,956)

11,259
(52,353)

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

320,632

332,963

341,185

994,780

17,675
17,675

18,355
18,355

18,808
18,808

54,837
54,837

302,957

314,609

322,377

939,943

Non-Operating Income

N/A
Total

Not Available
Non-Operating Income

Non-Operating Expenses

N/A
Total

Not Available
Non-Operating Expenses

Net Income before Taxes


Income Taxes

9990
Total

Income taxes
Income Taxes

Net Income after Taxes

Copyright, 2003, JaxWorks, All Rights Reserved.

Income Statement
Date:

April 1999 - March 2000

Account Description

Oct-1999

Nov-1999

Dec-1999

Quarter 3, FY2000

Revenue

5000

In Store sales

208,454

213,359

218,264

640,076

5200

Catalog sales

125,069

128,012

130,955

384,035

5800

Consulting sales

203,259

208,042

212,825

624,126

5900
Total

Other revenue
Revenue

5,059
541,841

5,178
554,590

5,297
567,340

15,534
1,663,771

Cost of Sales

6000

Direct material

60,615

62,041

63,468

186,124

6100

Direct labor

77,462

79,285

81,107

237,854

6200

Other direct cost

45,661

46,735

47,810

140,206

6900
Total

Sales and marketing


Cost of Sales

27,086
210,824

27,723
215,784

28,360
220,745

83,169
647,353

331,018

338,806

346,595

1,016,419

Gross Profit
Operating Expenses

5100

Telephone sales

(135,354)

(138,539)

(141,723)

(415,616)

7000

Accounting and legal

4,802

4,915

5,028

14,745

7100

Communications and telephone

7,426

7,601

7,775

22,802

7200

Depreciation and amortization

20,895

21,387

21,878

64,160

7300

Facilities and rent

23,259

23,807

24,354

71,420

7400

Interest expense

6,234

6,381

6,527

19,142

7500

Office expense and miscellaneous

9,874

10,107

10,339

30,320

7600

Salaries

23,891

24,453

25,015

73,359

7700

Taxes - business

16,630

17,021

17,412

51,063

7800
Total

Bad debt expense


Operating Expenses

3,954
(18,388)

4,047
(18,821)

4,141
(19,254)

12,142
(56,463)

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

349,406

357,627

365,849

1,072,882

19,261
19,261

19,714
19,714

20,167
20,167

59,143
59,143

330,145

337,913

345,681

1,013,740

Non-Operating Income

N/A
Total

Not Available
Non-Operating Income

Non-Operating Expenses

N/A
Total

Not Available
Non-Operating Expenses

Net Income before Taxes


Income Taxes

9990
Total

Income taxes
Income Taxes

Net Income after Taxes

Copyright, 2003, JaxWorks, All Rights Reserved.

Income Statement
Date:

April 1999 - March 2000

Account Description

Jan-2000

Feb-2000

Mar-2000

Quarter 4, FY2000

Revenue

5000

In Store sales

223,168

228,073

230,526

681,767

5200

Catalog sales

133,897

136,840

138,312

409,049

5800

Consulting sales

217,607

222,390

224,781

664,778

5900
Total

Other revenue
Revenue

5,416
580,089

5,535
592,838

5,595
599,213

16,546
1,772,140

Cost of Sales

6000

Direct material

64,894

66,320

67,033

198,247

6100

Direct labor

82,930

84,753

85,664

253,347

6200

Other direct cost

48,884

49,958

50,495

149,338

6900
Total

Sales and marketing


Cost of Sales

28,998
225,705

29,635
230,666

29,954
233,146

88,586
689,517

354,384

362,172

366,067

1,082,622

Gross Profit
Operating Expenses

5100

Telephone sales

(144,908)

(148,093)

(149,685)

(442,687)

7000

Accounting and legal

5,141

5,254

5,311

15,706

7100

Communications and telephone

7,950

8,125

8,212

24,287

7200

Depreciation and amortization

22,370

22,862

23,107

68,339

7300

Facilities and rent

24,901

25,449

25,722

76,072

7400

Interest expense

6,674

6,821

6,894

20,389

7500

Office expense and miscellaneous

10,571

10,804

10,920

32,294

7600

Salaries

25,577

26,139

26,420

78,137

7700

Taxes - business

17,804

18,195

18,390

54,389

7800
Total

Bad debt expense


Operating Expenses

4,234
(19,687)

4,327
(20,119)

4,373
(20,335)

12,933
(60,141)

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

374,070

382,291

386,402

1,142,764

20,621
20,621

21,074
21,074

21,300
21,300

62,995
62,995

353,449

361,218

365,102

1,079,769

Non-Operating Income

N/A
Total

Not Available
Non-Operating Income

Non-Operating Expenses

N/A
Total

Not Available
Non-Operating Expenses

Net Income before Taxes


Income Taxes

9990
Total

Income taxes
Income Taxes

Net Income after Taxes

Copyright, 2003, JaxWorks, All Rights Reserved.

Income Statement
Date:

April 1999 - March 2000

Account Description

Fiscal Year 2000

Revenue

5000

In Store sales

2,452,399

5200

Catalog sales

1,471,399

5800

Consulting sales

2,391,287

5900
Total

Other revenue
Revenue

59,518
6,374,603

Cost of Sales

6000

Direct material

713,118

6100

Direct labor

911,319

6200

Other direct cost

537,186

6900
Total

Sales and marketing


Cost of Sales

318,655
2,480,278

Gross Profit

3,894,325

Operating Expenses

5100

Telephone sales

7000

Accounting and legal

(1,592,399)
56,495

7100

Communications and telephone

87,364

7200

Depreciation and amortization

245,823

7300

Facilities and rent

273,640

7400

Interest expense

73,340

7500

Office expense and miscellaneous

116,167

7600

Salaries

281,069

7700

Taxes - business

195,643

7800
Total

Bad debt expense


Operating Expenses

46,523
(216,335)

Non-Operating Income

N/A
Total

Not Available
Non-Operating Income

0
0

Non-Operating Expenses

N/A
Total

Not Available
Non-Operating Expenses

Net Income before Taxes

0
0
4,110,660

Income Taxes

9990
Total

Income taxes
Income Taxes

Net Income after Taxes

226,600
226,600
3,884,060

Copyright, 2003, JaxWorks, All Rights Reserved.

Income Statement
Date:

Q1 FY2000 - Q4 FY2000

Account Description

Q1, FY2000

Q2, FY2000

Q3, FY2000

Q4, FY2000

Revenue

5000

In Store sales

537,075

593,481

640,076

681,767

5200

Catalog sales

322,236

356,079

384,035

409,049

5800

Consulting sales

523,692

578,691

624,126

664,778

5900
Total

Other revenue
Revenue

13,034
1,396,038

14,403
1,542,654

15,534
1,663,771

16,546
1,772,140

Cost of Sales

6000

Direct material

156,173

172,575

186,124

198,247

6100

Direct labor

199,579

220,539

237,854

253,347

6200

Other direct cost

117,644

129,999

140,206

149,338

6900
Total

Sales and marketing


Cost of Sales

69,785
543,181

77,115
600,227

83,169
647,353

88,586
689,517

852,857

942,427

1,016,419

1,082,622

Gross Profit
Operating Expenses

5100

Telephone sales

(348,735)

(385,361)

(415,616)

(442,687)

7000

Accounting and legal

12,372

13,672

14,745

15,706

7100

Communications and telephone

19,133

21,142

22,802

24,287

7200

Depreciation and amortization

53,835

59,489

64,160

68,339

7300

Facilities and rent

59,927

66,221

71,420

76,072

7400

Interest expense

16,061

17,748

19,142

20,389

7500

Office expense and miscellaneous

25,441

28,112

30,320

32,294

7600

Salaries

61,554

68,019

73,359

78,137

7700

Taxes - business

42,846

47,346

51,063

54,389

7800
Total

Bad debt expense


Operating Expenses

10,189
(47,377)

11,259
(52,353)

12,142
(56,463)

12,933
(60,141)

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

900,235

994,780

1,072,882

1,142,764

49,626
49,626

54,837
54,837

59,143
59,143

62,995
62,995

850,609

939,943

1,013,740

1,079,769

Non-Operating Income

N/A
Total

Not Available
Non-Operating Income

Non-Operating Expenses

N/A
Total

Not Available
Non-Operating Expenses

Net Income before Taxes


Income Taxes

9990
Total

Income taxes
Income Taxes

Net Income after Taxes

Copyright, 2003, JaxWorks, All Rights Reserved.

Ratios

Report

Date: March 2000

Net Sales to Net CapitalDescription


Assets

Apr 1999

May 1999

Jun 1999

Financial Health Ratios


Altman Z Score

1,003.57

995.86

995.65

Current Ratio

6.04

6.07

6.10

Gross Margin Percentage

5.69

5.73

5.76

Days Sales in AR

707.13

735.68

690.01

Allowance for Bad Debt as % of AR

1.32%

1.32%

1.33%

Bad Debt Expense as % of Net Revenues

0.73%

0.73%

0.73%

2.71

2.63

2.80

135.04

139.11

130.57

Net Sales to Inventory

6.97

6.76

7.20

Days Purchases in AP

Liquidity Ratios

Activity Ratios

Inventory Turnover
Days Inventory

356.39

368.53

343.12

Net Sales to Working Capital

0.43

0.42

0.44

Total Assets to Net Sales

2.62

2.73

2.56

Net Sales to AR

0.52

0.50

0.53

(7.20)

(6.90)

(7.35)

Net Sales to Total Assets

0.38

0.37

0.39

Net Sales to Net Worth

0.46

0.44

0.47

Amortization and Depreciation Expense to Net Sales

0.04

0.04

0.04

61.09%

61.09%

61.09%

4.54%

4.54%

4.54%

Return on Total Assets

0.23

0.22

0.24

Return on Net Worth

0.28

0.27

0.29

Return on Net Sales

0.61

0.61

0.61

Income before tax to Net Worth

0.30

0.29

0.30

Income before tax to Total Assets

0.25

0.24

0.25

Retained Earning to Net Income

3.55

3.70

3.47

Net Sales to Net Fixed Assets

Profitability Ratios
Gross Profit Percentage
Operating Expenses as % of Net Sales

Coverage Ratios
Times Interest Earned

57.05

57.05

57.05

Interest Expense to Net Sales

0.01

0.01

0.01

Current Liabilities to Net Worth

0.21

0.21

0.21

Current Liabilities to Inventory

3.18

3.20

3.18

AP to Net Sales

0.38

0.39

0.36

Total Liabilities to Net Worth

0.21

0.21

0.21

Net Worth to Total Liabilities

4.68

4.71

4.74

Copyright, 2003, JaxWorks, All Rights Reserved.

Ratios

Report

Date: March 2000

Net Sales to Net CapitalDescription


Assets

Jul 1999

Aug 1999

Sep 1999

Oct 1999

Financial Health Ratios


Altman Z Score

993.02

993.92

993.47

989.08

Current Ratio

6.14

6.17

6.21

6.25

Gross Margin Percentage

5.80

5.83

5.87

5.92

Days Sales in AR

710.13

699.53

675.56

697.03

Allowance for Bad Debt as % of AR

1.33%

1.33%

1.33%

1.34%

Bad Debt Expense as % of Net Revenues

0.73%

0.73%

0.73%

0.73%

2.75

2.81

2.94

2.88

133.10

130.44

124.66

127.25

Net Sales to Inventory

7.07

7.21

7.55

7.39

Days Purchases in AP

Liquidity Ratios

Activity Ratios

Inventory Turnover
Days Inventory

350.86

343.27

329.41

337.78

Net Sales to Working Capital

0.43

0.44

0.45

0.44

Total Assets to Net Sales

2.64

2.60

2.51

2.60

Net Sales to AR

0.52

0.52

0.54

0.53

(7.13)

(7.22)

(7.47)

(7.22)

Net Sales to Total Assets

0.38

0.38

0.40

0.39

Net Sales to Net Worth

0.46

0.46

0.48

0.46

Amortization and Depreciation Expense to Net Sales

0.04

0.04

0.04

0.04

61.09%

61.09%

61.09%

61.09%

4.54%

4.54%

4.54%

4.54%

Return on Total Assets

0.23

0.23

0.24

0.23

Return on Net Worth

0.28

0.28

0.29

0.28

Return on Net Sales

0.61

0.61

0.61

0.61

Income before tax to Net Worth

0.30

0.30

0.31

0.30

Income before tax to Total Assets

0.24

0.25

0.26

0.25

Retained Earning to Net Income

3.58

3.53

3.42

3.53

Net Sales to Net Fixed Assets

Profitability Ratios
Gross Profit Percentage
Operating Expenses as % of Net Sales

Coverage Ratios
Times Interest Earned

57.05

57.05

57.05

57.05

Interest Expense to Net Sales

0.01

0.01

0.01

0.01

Current Liabilities to Net Worth

0.21

0.21

0.20

0.20

Current Liabilities to Inventory

3.20

3.20

3.21

3.23

AP to Net Sales

0.37

0.36

0.35

0.36

Total Liabilities to Net Worth

0.21

0.21

0.21

0.20

Net Worth to Total Liabilities

4.77

4.81

4.85

4.88

Copyright, 2003, JaxWorks, All Rights Reserved.

Ratios

Report

Date: March 2000

Net Sales to Net CapitalDescription


Assets

Nov 1999

Dec 1999

Jan 2000

Feb 2000

Financial Health Ratios


Altman Z Score

987.33

988.84

990.78

995.09

Current Ratio

6.29

6.33

6.36

6.39

Gross Margin Percentage

5.95

5.99

6.03

6.06

Days Sales in AR

673.93

696.11

696.17

651.62

Allowance for Bad Debt as % of AR

1.34%

1.34%

1.34%

1.35%

Bad Debt Expense as % of Net Revenues

0.73%

0.73%

0.73%

0.73%

3.01

2.94

2.97

3.21

121.72

124.36

123.04

113.88

Net Sales to Inventory

7.73

7.56

7.65

8.26

Days Purchases in AP

Liquidity Ratios

Activity Ratios

Inventory Turnover
Days Inventory

324.58

333.25

331.32

308.32

Net Sales to Working Capital

0.45

0.43

0.43

0.46

Total Assets to Net Sales

2.51

2.60

2.60

2.43

Net Sales to AR

0.54

0.53

0.53

0.56

(7.45)

(7.20)

(7.19)

(7.67)

Net Sales to Total Assets

0.40

0.39

0.38

0.41

Net Sales to Net Worth

0.48

0.46

0.46

0.49

Amortization and Depreciation Expense to Net Sales

0.04

0.04

0.04

0.04

61.09%

61.09%

61.09%

61.09%

4.54%

4.54%

4.54%

4.54%

Return on Total Assets

0.24

0.23

0.23

0.25

Return on Net Worth

0.29

0.28

0.28

0.30

Return on Net Sales

0.61

0.61

0.61

0.61

Income before tax to Net Worth

0.31

0.30

0.30

0.32

Income before tax to Total Assets

0.26

0.25

0.25

0.26

Retained Earning to Net Income

3.42

3.54

3.55

3.33

Net Sales to Net Fixed Assets

Profitability Ratios
Gross Profit Percentage
Operating Expenses as % of Net Sales

Coverage Ratios
Times Interest Earned

57.05

57.05

57.05

57.05

Interest Expense to Net Sales

0.01

0.01

0.01

0.01

Current Liabilities to Net Worth

0.20

0.20

0.20

0.20

Current Liabilities to Inventory

3.25

3.27

3.29

3.31

AP to Net Sales

0.35

0.35

0.35

0.33

Total Liabilities to Net Worth

0.20

0.20

0.20

0.20

Net Worth to Total Liabilities

4.92

4.95

4.98

5.01

Copyright, 2003, JaxWorks, All Rights Reserved.

Ratios

Report

Date: March 2000

Net Sales to Net CapitalDescription


Assets

Mar 2000

Financial Health Ratios


Altman Z Score

1,001.57

Liquidity Ratios
Current Ratio

6.43

Gross Margin Percentage

6.10

Activity Ratios
Days Sales in AR

678.36

Allowance for Bad Debt as % of AR

1.40%

Bad Debt Expense as % of Net Revenues

0.73%

Inventory Turnover

3.02

Days Inventory

121.16

Net Sales to Inventory

7.76

Days Purchases in AP

331.45

Net Sales to Working Capital

0.43

Total Assets to Net Sales

2.63

Net Sales to AR

0.54

Net Sales to Net Fixed Assets

(7.08)

Net Sales to Total Assets

0.38

Net Sales to Net Worth

0.46

Amortization and Depreciation Expense to Net Sales

0.04

Profitability Ratios
Gross Profit Percentage
Operating Expenses as % of Net Sales

61.09%
4.54%

Return on Total Assets

0.23

Return on Net Worth

0.28

Return on Net Sales

0.61

Income before tax to Net Worth

0.29

Income before tax to Total Assets

0.24

Retained Earning to Net Income

3.60

Coverage Ratios
Times Interest Earned

57.05

Interest Expense to Net Sales

0.01

Current Liabilities to Net Worth

0.20

Current Liabilities to Inventory

3.35

AP to Net Sales

0.35

Total Liabilities to Net Worth

0.20

Net Worth to Total Liabilities

5.05

Copyright, 2003, JaxWorks, All Rights Reserved.

Sales
Chart
Composition

Cost of Sales By Product


8%

5%
11%

11%

16%
13%

16%
21%

Copyright, 2003, JaxWorks, All Rights Reserved.

Product1
Product2
Product3
Product4
Product5
Product6
Product7
Product8

Product1
Product2
Product3
Product4
Product5
Product6
Product7
Product8

Copyright, 2003, JaxWorks, All Rights Reserved.

Revenue Expense

Trend Chart
Revenue-Expense Trend

$700,000
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000
$0
($100,000)
April 1999

May 1999

June 1999

July 1999

August 1999 September 1999 October 1999 November 1999 December 1999 Janua

Copyright, 2003, JaxWorks, All Rights Reserved.

Row 7
Row 8
Row 10
Row 9
Row 11

r 1999 December 1999 January 2000

February 2000

March 2000

Copyright, 2003, JaxWorks, All Rights Reserved.