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  • TCI

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    Aditya Ranganath
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    Sales COGS Gross profit Net Income total liabilities Net working capital Selling general and admin expenses Depreciation Net interest expense Pre-tax income Incoime tax Dividends Balance sheet Assets Cash Accounts receivable Inventories Total current assets Gross plant and equipment Accumulated depreciation total assets Liabilities Current maturities of longterm debt Accounts payable Accrued expenses total current liabilities longterm debt Common stock Retained earnings Comments Leverage Ratios debt ratio Debt-equity

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    Sales COGS Gross profit Net Income total liabilities Net working capital Selling general and admin expenses Depreciation Net interest expense Pre-tax income Incoime tax Dividends Balance sheet Assets Cash Accounts receivable Inventories Total current assets Gross plant and equipment Accumulated depreciation total assets Liabilities Current maturities of longterm debt Accounts payable Accrued expenses total current liabilities longterm debt Common stock Retained earnings Comments Leverage Ratios debt ratio Debt-equity

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    29 views2 pages

    TCI

    Uploaded by

    Aditya Ranganath
    Sales COGS Gross profit Net Income total liabilities Net working capital Selling general and admin expenses Depreciation Net interest expense Pre-tax income Incoime tax Dividends Balance sheet Assets Cash Accounts receivable Inventories Total current assets Gross plant and equipment Accumulated depreciation total assets Liabilities Current maturities of longterm debt Accounts payable Accrued expenses total current liabilities longterm debt Common stock Retained earnings Comments Leverage Ratios debt ratio Debt-equity

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 2

    Income statement 1993 1994 1995 1996 1997

    Sales $ 16,230.00 $ 20,355.00 $ 23,505.00 $ 28,206.00 $ 33,847.00


    57.91%
    COGS $ 9,430.00 $ 11,898.00 $ 13,612.00 $ 16,334.40
    Gross profit $ 6,800.00 $ 8,457.00 $ 9,893.00 $ 11,871.60

    Selling general and admin expenses $ 5,195.00 $ 6,352.00 $ 7,471.00 31.78% $ 8,965.20
    Depreciation $ 160.00 $ 180.00 $ 213.00
    Net interest expense $ 119.00 $ 106.00 $ 94.00
    Pre-tax income $ 1,326.00 $ 1,819.00 $ 2,115.00
    Incoime tax $ 546.00 $ 822.00 $ 925.00 $ 0.44
    Net Income $ 780.00 $ 997.00 $ 1,190.00

    Dividends $ 155.00 $ 200.00 $ 240.00

    EBIT $ 1,445.00 $ 1,925.00 $ 2,209.00

    Balance sheet

    Assets
    Cash $ 508.00 $ 609.00 $ 706.00 3.00% $ 847.20 3.00% $ 1,016.63
    Accounts receivable $ 2,545.00 $ 3,095.00 $ 3,652.00 15.54% $ 4,382.40 15.54% $ 5,258.85
    Inventories $ 1,630.00 $ 1,838.00 $ 2,190.00 $ 1,625.00 $ 2,190.00
    Total current assets $ 4,683.00 $ 5,542.00 $ 6,548.00

    Gross plant and equipment $ 3,232.00 $ 3,795.00 $ 4,163.00 $ 6,163.00 $ 6,563.00


    Accumulated depreciation $ 1,335.00 $ 1,515.00 $ 1,728.00
    Net plant & equipment $ 1,897.00 $ 2,280.00 $ 2,435.00
    Total assets $ 6,580.00 $ 7,822.00 $ 8,983.00

    Liabilities
    Current maturities of longterm debt $ 125.00 $ 125.00 $ 125.00 $ 125.00 $ 125.00
    Accounts payable $ 1,042.00 $ 1,325.00 $ 1,440.00 6.13% $ 1,728.00 6.13% $ 2,073.59
    Accrued expenses $ 1,145.00 $ 1,432.00 $ 1,653.00 7.03% $ 1,983.60 7.03% $ 2,380.31
    Total current liabilities $ 2,312.00 $ 2,882.00 $ 3,218.00 $ 3,836.60 $ 4,578.89

    Longterm debt $ 1,000.00 $ 875.00 $ 750.00 $ 2,625.00 $ 3,025.00


    Common stock $ 1,135.00 $ 1,135.00 $ 1,135.00 $ 1,135.00 $ 1,135.00
    Retained earnings $ 2,133.00 $ 2,930.00 $ 3,880.00
    Total shareholder's equity $ 3,268.00 $ 4,065.00 $ 5,015.00

    Total liabilities $ 6,580.00 $ 7,822.00 $ 8,983.00

    Net working capital $ 2,371.00 $ 2,660.00 $ 3,330.00


    Comments
    Leverage Ratios
    Debt Ratio 0.47 0.44 0.40 1. Debt portion of amount invested is decreasing at consistent pace
    Debt-equity Ratio 0.88 0.77 0.66
    Times-Interest Earned 13.49 19.86 25.77 3. High. Very sound financial position. Less chance of defaulting loan

    Liquidity Ratio
    Net-working capital to total-assets ratio 0.36 0.34 0.37
    Current Ratio 2.03 1.92 2.03 4. Financially sound. Current assets double than liabilities
    Quick Ratio 1.32 1.29 1.35 5. Capable to pay the liabilities
    Cash Ratio 0.22 0.21 0.22 6. Cash insufficient to pay off liabilities at once if needed
    Interval Measure

    Efficiency Ratios
    Sales-to-asset Ratio 2.83 2.80 1. High and efficient use of assets to generate sales
    Sales-to-net-working-capital 8.09 7.85
    Days in inventory 53.19 54.00 2. High inventory being maintained (Location of central house may be reason)
    Inventory turnover 6.86 6.76
    Average collection period(days) 50.57 52.39 3. Customers paying with more delay. May be due to increased credit period
    Receivables turnover 7.22 6.97

    Profitability Ratios
    Net Profit Margin % 5.54% 5.42% 5.46% 1. Almost consistent
    Return on assets % 15.32% 15.28% 2. Almost consistent
    Return on equity % 68.72% 87.84% 104.85% 3. Better returns for shareholders

    Payout Ratio 19.87% 20.06% 20.17% 1. High amount of dividend

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