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Ana Guillen

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

Net Interest Expense


EBT

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%

Statement of Financial Position


2/2/2013

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

PPE & Land


Buildings
Fixtures and
Equipment
Computer Hardware
Construction in
progress
A/D
PPE, Net

Other Assets
Total Assets

Liabilities and Equity


A/P
Accrued Liabilities
Unsecured debt and
other borrowings
Nonrecourse debt
collateralized by

$
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

Unsecured debt and


other borrowings
Nonrecourse debt
collateralized by
credit card
receivables
Deferred Income
Taxes
Other Non-Current
Liab.
Total Non-Current
Liabilities
Shareholders' Equity
Common Stock
Additional Paid in
Capital
Retained earnings
Other Comp. loss
Total Equity
Total Liabilities &
Equity

$
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

Net Interest Expense

$
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%

Statement of Financial Position

Ana Guillen
2/2/2013
Assets
Cash & Cash Equiv.
A/R, net
Inventory
Other Current
Total Current Assets

PPE & Land


Buildings
Fixtures and
Equipment
Computer Hardware
Construction in
progress
A/D
PPE, Net

Other Assets
Total Assets

Liabilities and Equity


A/P
Accrued Liabilities

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

Unsecured debt and


other borrowings
Nonrecourse debt
collateralized by
credit card
receivables
Deferred Income
Taxes
Other Non-Current
Liab.
Total Non-Current
Liabilities
Shareholders' Equity
Common Stock
Additional Paid in
Capital
Retained earnings
Other Comp. loss

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