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P 3 35 Slide36 DebtRatio EquityRatio Pledged Assets to Secured Liabilities Times Interest Earned Solvency P 3 36 Slide37 Debt and Equity Ratios Â In MillionsAmountÂ RatioTotal liabilities 83,45140.3 Debt ratioTotal equity 123,549 Â 59.7 Equity ratioTotal liabilities and equity 207,000 Â 100.0Â Â Â Â Â Â 83,451 Ã 207,000.3 The debt.
To view this presentation, you'll need to enable Flash.( in millions) 20X4 20X3 20X2 20X1 Sales Cost of goods sold Sales trend percents /200 350/200 250/200 200/200 Cost of goods sold trend percents /50 175/50 100/50 50/50 P 1 18 Slide19 13-P2: Common-Size Statements 19 Slide20 Vertical Analysis Common-Size Statements Common-size percent Analysis.Â Net incomeInterest expenseIncome taxesIncome before interest and taxesÂ Â P 3 39 Slide40 Profit Margin Return on Total Assets Return on Common Stockholdersâ Equity Profitability P 3 40 Slide41 Profit Margin Profit margin Net incomeÂ Net salesÂ This ratio describes a honda civic 2000 repair manual companyâs ability to earn net income.C 2 8 Slide9 13-P1: Comparative Statements 9 Slide10 Horizontal Analysis P 1 Horizontal analysis refers to examination of financial statement data across time.PPT Analysis of Financial Statements PowerPoint presentation free to view - id: 741ab-MzhjZ.Tools of Analysis, vertical Analysis.A higher current ratio suggests a strong liquidity position.If a product is demanded by customers, this formula estimates how long it takes to sell the inventory.(net) 444,500.0 470,000.2 In tangible assets 50,000.4 50,000.1 Total assets 1,139,500 100.0 1,230,500 100.0 Liabilities Current liabilities 210,000.4 243,000.7 Long-term liabilities 100,000.8 200,000.3 Total liabilities 310,000.2 443,000.0 Stockholders Equity Preferred 6 stock, 100 par 150,000.P 3 43 Slide44 Price-Earnings Ratio Dividend Yield Market Prospects P 3 44 Slide45 Price-Earnings Ratio Price-earnings ratio Market price per common shareÂ Earnings per shareÂ This measure is often used by investors as a general guideline in gauging stock values.
December 31, 2006 December 31, 2005 Amount Percent Amount Percent Assets Current assets 550,000.3 533,000.3 Long-term investments 95,000.3 177,500.4 Property, plant, equip.
Lincoln CompanyComparative Balance, sheetDecember 31, 20, increase (Decrease) Amount Percent.
Internal UsersManagersOfficersInternal Auditors, external C 1 3, slide4, building Blocks of Analysis,.12 Slide13 Horizontal Analysis P 1 13 Slide14 Horizontal Analysis P 1 14 Slide15 Trend Analysis Trend analysis is used to reveal patterns in data covering successive periods.Trend percent Analysis period amount Base period amount 100 Ã P 1 15 Slidethe base year we will get the following trend information: P 1 Trend Analysis 16 Slide17 Trend Analysis We can use the trend percentages to construct a graph so we can see.Title: Financial Statement Analysis 1, financial Statement Analysis, performed by investors and creditors to evaluate a corporations financial status and performance, review 4 basic financial statements, compare current years and prior years financial statements.Debt ratio 50 70 Favorable Fewer assets are claimed by creditors.Comparing a companyâs financial condition and performance to a base amount.Gaap and ifrs when analyzing and interpreting financial statements.10 Slide11 Comparative Statements Calculate Change in Dollar Amount Dollarchange Analysis period amount Base periodamount â When measuring the amount of the change in dollar amounts, compare the analysis period balance to the base period balance.Gross margin ratio 40 36 Favorable Higher of gross margin in each sales dollar.Acid-Test Ratio Acid-test ratio Cash Short-term investments Current receivablesCurrent liabilities Referred to as Quick Assets P 3 30 Slide31 This ratio measures how many times a company converts its receivables into cash each year.