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    Statement Analysis

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    rameel

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    © All Rights Reserved
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    Statement Analysis

    Uploaded by

    rameel
    12 views4 pages

    Copyright

    © © All Rights Reserved

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    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    12 views4 pages

    Statement Analysis

    Uploaded by

    rameel

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 4

    ABC Company

    Income Statement
    For the Years Ending 12/31/22 & 12/31/21
    12/31/2022 12/31/2021
    Sales $ 2,000,000 $ 1,700,000
    Cost of Goods Sold 1,200,000 1,100,000
    Gross Margin 800,000 600,000
    Operating Expenses 580,000 460,000
    Income Before Interest and Taxes 220,000 140,000
    Interest Expense 40,000 40,000
    Income Before Taxes 180,000 100,000
    Income Taxes 60,000 40,000
    Net Income $ 120,000 $ 60,000

    ABC Company
    Balance Sheet
    As of 12/31/2022, 12/31/2021, and 12/31/20
    12/31/2022 12/31/2021 12/31/2020
    Cash $ 250,000 $ 180,000 $ 50,000
    Accounts Receivable, Net 120,000 90,000 140,000
    Inventory 120,000 160,000 120,000
    Prepaid Rent 30,000 25,000 30,000
    Prepaid Insurance 25,000 20,000 15,000
    Total Current Assets 545,000 475,000 355,000
    Plant, Property & Equipment, Net 350,000 300,000 320,000
    Note Receivable 50,000 50,000 -
    Total Long-Term Assets 400,000 350,000 320,000
    Total Assets $ 945,000 $ 825,000 $ 675,000

    Accounts Payable $ 80,000 $ 65,000 $ 100,000


    Interest Payable 10,000 10,000 10,000
    Total Current Liabilites 90,000 75,000 110,000
    Note Payable 150,000 100,000 180,000
    Total Liabilities 240,000 175,000 290,000
    Common Stock 230,000 200,000 180,000
    Preferred Stock 30,000 30,000 30,000
    Retained Earnings 445,000 420,000 175,000
    Total Stockholder's Equity 705,000 650,000 385,000
    Total Liabilities and Stockholder's Equity $ 945,000 $ 825,000 $ 675,000

    Additional Information Needed


    Common Stock Shares Outstanding 23,000 20,000 18,000
    Market Price Per Share $ 40 $ 28 $ 25
    Preferred Dividend $ 3,000 $ 3,000 $ 3,000
    Dividends Per Share $ 1.40 $ 1.20 $ 1.10

    12/31/2022 12/31/2021
    Current Ratio 6.06 6.33
    Quick Ratio 4.11 3.60
    Accounts Receivable Turnover 19.05 14.78
    Average Days to Collect Receivables 19.16 24.69
    Inventory Turnover 8.57 7.86
    Average Days to Sell Inventory 42.58 46.45
    Debt to Assets 25.4% 21.2%
    Debt to Equity 0.34 0.27
    Number of Times Interest Earned 5.5 3.5
    Plant Assets to Long-Term Liabilities 2.33 3.00
    Net Margin (Return on Sales) 6.0% 3.5%
    Asset Turnover 2.26 2.27
    Return on Investment (ROI) 13.6% 8.0%
    Return on Equity (ROE) 17.7% 11.6%
    Earnings Per Share $0.17 $ 0.11
    Book Value Per Share $ 29.35 $ 31.00
    Price-Earnings Ratio 7.67 9.33
    Dividend Yield 3.5% 4.3%
    XYZ Company
    Income Statement
    For the Years Ending 12/31/22 & 12/31/21
    12/31/2022 12/31/2021
    Sales $ 4,000,000 $ 3,400,000
    Cost of Goods Sold 2,600,000 2,400,000
    Gross Margin 1,400,000 1,000,000
    Operating Expenses 1,020,000 780,000
    Income Before Interest and Taxes 380,000 220,000
    Interest Expense 80,000 80,000
    Income Before Taxes 300,000 140,000
    Income Taxes 80,000 60,000
    Net Income $ 220,000 $ 80,000

    ABC Company
    Balance Sheet
    As of 12/31/2022, 12/31/2021, and 12/31/20
    12/31/2022 12/31/2021 12/31/2020
    Cash $ 420,000 $ 320,000 $ 120,000
    Accounts Receivable, Net 170,000 130,000 200,000
    Inventory 200,000 300,000 200,000
    Prepaid Rent 50,000 40,000 45,000
    Prepaid Insurance 30,000 30,000 30,000
    Total Current Assets 870,000 820,000 595,000
    Plant, Property & Equipment, Net 600,000 550,000 520,000
    Note Receivable - - -
    Total Long-Term Assets 600,000 550,000 520,000
    Total Assets $ 1,470,000 $ 1,370,000 $ 1,115,000

    Accounts Payable $ 40,000 $ 30,000 $ 50,000


    Interest Payable 15,000 15,000 15,000
    Total Current Liabilites 55,000 45,000 65,000
    Note Payable 200,000 160,000 180,000
    Total Liabilities 255,000 205,000 245,000
    Common Stock 400,000 380,000 360,000
    Preferred Stock 50,000 50,000 50,000
    Retained Earnings 765,000 735,000 460,000
    Total Stockholder's Equity 1,215,000 1,165,000 870,000
    Total Liabilities and Stockholder's Equity $ 1,470,000 $ 1,370,000 $ 1,115,000

    Additional Information Needed


    Common Stock Shares Outstanding 50,000 45,000 42,000
    Market Price Per Share $ 50 $ 30 $ 26
    Preferred Dividend $ 5,000 $ 5,000 $ 5,000
    Dividends Per Share $ 3.20 $ 2.40 $ 2.00

    12/31/2022 12/31/2021
    Current Ratio 15.82 18.22
    Quick Ratio 10.73 10.00
    Accounts Receivable Turnover 26.67 20.61
    Average Days to Collect Receivables 13.69 17.71
    Inventory Turnover 10.40 9.60
    Average Days to Sell Inventory 35.10 38.02
    Debt to Assets 17.3% 15.0%
    Debt to Equity 0.21 0.18
    Number of Times Interest Earned 4.75 2.75
    Plant Assets to Long-Term Liabilities 3.00 3.44
    Net Margin (Return on Sales) 5.5% 2.4%
    Asset Turnover 2.82 2.74
    Return on Investment (ROI) 15.5% 6.4%
    Return on Equity (ROE) 18.5% 7.9%
    Earnings Per Share $ 4.53 $ 1.72
    Book Value Per Share $ 23.30 $ 24.78
    Price-Earnings Ratio 11.36 16.88
    Dividend Yield 6.4% 8.0%

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