Professional Documents
Culture Documents
Vertical
Analysis
Statement of Operations
2012
Sales
Credit card revenues
Total Revenues
Cost of Sales
Selling, general and
administrative
expenses
Credit Card Expenses
Depreciation and
amortization
Gain on receivables
held for sale
EBIT
Income Taxes
Net Earnings
$
71,960
$
1,341
$
73,301
$
50,568
$
14,914
$
467
$
2,142
$
(161)
$
5,371
Common
Sized
98.17%
1.83%
100.00%
68.99%
20.35%
0.64%
2.92%
-0.22%
7.33%
$
762
$
4,609
1.04%
$
1,610
$
2,999
2.20%
6.29%
4.09%
2011
$
68,466
$
1,399
$
69,865
$
47,860
$
14,106
Common
Sized
98.00%
2.00%
100.00%
68.50%
20.19%
$
446
$
2,131
$
$
5,322
0.64%
$
866
$
4,456
1.24%
$
1,527
$
2,929
2.19%
3.05%
7.62%
6.38%
4.19%
2010
$
65,786
$
1,604
$
67,390
$
45,725
$
13,469
Common
Sized
97.62%
2.38%
100.00%
67.85%
19.99%
$
860
$
2,084
$
$
5,252
1.28%
$
757
$
4,495
1.12%
$
1,575
$
2,920
2.34%
3.09%
7.79%
6.67%
4.33%
2009
$
63,435
$
1,922
$
65,357
$
44,062
$
13,078
Common
Sized
97.06%
2.94%
100.00%
67.42%
20.01%
$
1,521
$
2,023
$
$
4,673
2.33%
$
801
$
3,872
1.23%
$
1,384
$
2,488
2.12%
3.10%
7.15%
5.92%
3.81%
Common
Sized
1/28/201
2
Common
Sized
1/29/2011
Common
Sized
1/30/201
0
Common
Sized
Ana Guillen
Assets
Cash & Cash
Equivalent
A/R, net
Inventory
Other Current
Total Current Assets
Other Assets
Total Assets
$
784
$
5,841
$
7,903
$
1,860
$
16,388
$
6,206
$
28,653
$
5,362
$
2,567
$
1,176
$
(13,311)
$
30,653
$
1,122
$
48,163
$
7,056
$
3,981
$
1,494
$
1,500
1.63%
12.13%
16.41%
3.86%
34.03%
12.89%
59.49%
11.13%
5.33%
2.44%
-27.64%
63.64%
2.33%
100.00%
14.65%
8.27%
3.10%
3.11%
$
794
$
5,927
$
7,918
$
1,810
$
16,449
$
6,122
$
26,837
$
5,141
$
2,468
$
963
$
(12,382)
$
29,149
$
1,032
$
46,630
$
6,857
$
3,644
$
3,036
$
750
1.70%
12.71%
16.98%
3.88%
35.28%
13.13%
57.55%
11.03%
5.29%
2.07%
-26.55%
62.51%
2.21%
100.00%
14.71%
7.81%
6.51%
1.61%
$
1,712
$
6,153
$
7,596
$
1,752
$
17,213
$
5,928
$
23,081
$
4,939
$
2,533
$
567
$
(11,555)
$
25,493
$
999
$
43,705
$
6,625
$
3,326
$
119
$
-
3.92%
14.08%
17.38%
4.01%
39.38%
13.56%
52.81%
11.30%
5.80%
1.30%
-26.44%
58.33%
2.29%
100.00%
15.16%
7.61%
0.27%
0.00%
$
2,200
$
6,966
$
7,179
$
2,079
$
18,424
$
5,793
$
22,152
$
4,743
$
2,575
$
502
$
(10,485)
$
25,280
$
829
$
44,533
$
6,511
$
3,120
$
796
$
900
4.94%
15.64%
16.12%
4.67%
41.37%
13.01%
49.74%
10.65%
5.78%
1.13%
-23.54%
56.77%
1.86%
100.00%
14.62%
7.01%
1.79%
2.02%
Ana Guillen
credit card
receivables
Total Current
$
14,031
29.13%
$
14,287
30.64%
$
10,070
23.04%
$
11,327
25.44%
$
14,654
$
-
30.43%
$
13,697
$
-
29.37%
$
11,653
$
-
26.66%
$
10,643
$
4,475
23.90%
$
1,311
$
1,609
$
17,574
2.72%
$
1,191
$
1,634
$
16,522
2.55%
$
934
$
1,607
$
16,148
2.14%
$
835
$
1,906
$
17,859
1.88%
$
54
$
3,925
$
13,155
$
(576)
$
16,558
$
48,163
0.00%
3.34%
36.49%
0.11%
8.15%
27.31%
-1.20%
34.38%
100.00%
$
56
$
3,487
$
12,959
$
(681)
$
15,821
$
46,630
0.00%
3.50%
35.43%
0.12%
7.48%
27.79%
-1.46%
33.93%
100.00%
$
59
$
3,311
$
12,698
$
(581)
$
15,487
$
43,705
0.00%
3.68%
36.95%
0.13%
7.58%
29.05%
-1.33%
35.44%
100.00%
$
62
$
2,919
$
12,947
$
(581)
$
15,347
$
44,533
10.05%
4.28%
40.10%
0.14%
6.55%
29.07%
-1.30%
34.46%
100.00%
Ana Guillen
Horizontal
Analysis
Statement of Operations
2012
Sales
Credit card revenues
Total Revenues
Cost of Sales
Selling, general and
administrative
expenses
Credit Card Expenses
Depreciation and
amortization
Gain on receivables
held for sale
EBIT
$
71,960
$
1,341
$
73,301
5.10%
-4.15%
4.92%
2011
$
68,466
$
1,399
$
69,865
4.07%
-12.78%
3.67%
5.66%
$
467
$
2,142
$
(161)
$
5,371
4.71%
$
762
12.01
%
3.43%
$
866
14.40%
$
4,456
5.44%
$
1,527
$
2,929
$
4,609
Income Taxes
$
1,610
$
2,999
5.73%
0.52%
0.92%
2.39%
$
47,860
$
14,106
Trend
$
50,568
$
14,914
EBT
Net Earnings
Trend
$
446
$
2,131
$
$
5,322
4.67%
4.73%
-48.14%
2.26%
1.33%
2010
$
65,786
$
1,604
$
67,390
$
45,725
$
13,469
$
860
$
2,084
$
$
5,252
Trend
2009
3.71%
-16.55%
3.11%
65,357
3.77%
44,062
2.99%
13,078
-43.46%
1,521
3.02%
2,023
63,435
1,922
12.39%
4,673
$
757
-5.49%
801
-0.87%
$
4,495
16.09%
3,872
-3.05%
$
1,575
$
2,920
13.80%
1,384
17.36%
2,488
0.31%
Ana Guillen
2/2/2013
Assets
Cash & Cash Equiv.
A/R, net
Inventory
Other Current
Total Current Assets
Other Assets
Total Assets
Trend
$
784
$
5,841
$
7,903
$
1,860
$
16,388
1.26%
1.45%
$
6,206
$
28,653
$
5,362
$
2,567
$
1,176
$
(13,311)
$
30,653
1.37%
$
1,122
$
48,163
8.72%
$
7,056
$
3,981
2.90%
2.76%
0.37%
6.77%
4.30%
4.01%
22.12
%
7.50%
5.16%
3.29%
9.25%
1/28/2012
$
794
$
5,927
$
7,918
$
1,810
$
16,449
$
6,122
$
26,837
$
5,141
$
2,468
$
963
$
(12,382)
$
29,149
Trend
-53.62%
-3.67%
4.24%
3.31%
-4.44%
3.27%
16.27%
4.09%
-2.57%
69.84%
7.16%
14.34%
$
1,032
$
46,630
3.30%
$
6,857
$
3,644
3.50%
6.69%
9.56%
1/29/2011
$
1,712
$
6,153
$
7,596
$
1,752
$
17,213
$
5,928
$
23,081
$
4,939
$
2,533
$
567
$
(11,555)
$
25,493
$
999
$
43,705
$
6,625
$
3,326
Trend
-22.18%
-11.67%
5.81%
-15.73%
-6.57%
2.33%
4.19%
4.13%
-1.63%
12.95%
10.21%
0.84%
20.51%
-1.86%
1.75%
6.60%
1/30/2010
$
2,200
$
6,966
$
7,179
$
2,079
$
18,424
$
5,793
$
22,152
$
4,743
$
2,575
$
502
$
(10,485)
$
25,280
$
829
$
44,533
$
6,511
$
3,120
Ana Guillen
Unsecured debt and
other borrowings
$
1,494
Nonrecourse debt
collateralized by
credit card
receivables
Total Current
$
1,500
Total Equity
Total Liabilities &
Equity
50.79
%
100.0
0%
$
3,036
2451.26 $
% 119
$
750
$
-
-85.05%
$
796
-100.00%
$
900
$
14,031
1.79%
$
14,287
41.88%
$
10,070
-11.10%
11,327
$
14,654
$
-
6.99%
$
13,697
$
-
17.54%
$
11,653
$
-
9.49%
10,643
$
1,311
$
1,609
$
17,574
10.08
%
1.53%
6.37%
$
1,191
$
1,634
$
16,522
27.52%
$
54
$
3,925
$
13,155
$
(576)
3.57%
12.56
%
$
56
$
3,487
$
12,959
$
(681)
-5.08%
$
16,558
$
48,163
15.42
%
4.66%
3.29%
$
15,821
$
46,630
1.68%
2.32%
5.32%
2.06%
17.21%
2.16%
6.69%
$
934
$
1,607
$
16,148
$
59
$
3,311
$
12,698
$
(581)
$
15,487
$
43,705
-100.00%
11.86%
-15.69%
-9.58%
-4.84%
13.43%
-1.92%
0.00%
$
4,475
$
835
$
1,906
$
17,859
$
62
$
2,919
$
12,947
$
(581)
0.91%
15,347
-1.86%
44,533