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Tax Rate:
Interest Rate On Debt:
Current Share Price:
Par Value of Stock:
Initial Cash Balance:
40%
10%
$10.00
$1.00
$100
1,000
1,000,000
Income Statement
Revenue Changes By
Cost of Goods Sold Changes By
SG&A Changes By
Depreciation Changes By
Accounts Receivable Changes By
Inventory Changes By
Accounts Payable Changes By..
Accrued Expenses Changes By
Deferred Revenue Changes By
CapEx Changes By
$100
Balance Sheet
Old
New
Old
New
Assets:
Revenue:
Cost of Goods Sold:
Gross Profit:
Operating Expenses:
Research & Development:
Selling, General & Admin.:
Total Operating Expenses:
Depreciation:
Stock-Based Compensation:
$1,000
$100
$900
$1,000
$100
$900
$100
$100
$200
$100
$100
$200
$100
$100
$100
$100
Current Assets:
Cash & Cash-Equivalents:
Accounts Receivable:
Inventory:
Total Current Assets:
$550
$100
$200
$850
$550
$100
$300
$950
Long-Term Assets:
Property & Equip. (PP&E):
Long-Term Investments:
Goodwill:
$200
$100
$100
$200
$100
$100
Total Assets:
Operating Income:
Interest Income / (Expense):
Goodwill Impairment:
PP&E Write-Down:
Debt Write-Down:
Pre-Tax Income:
Income Tax Provision:
$500
$0
$0
$0
$0
$500
$200
$500
$0
$0
$0
$0
$500
$200
Net Income:
$300
$300
$3.00
100,000
$3.00
100,000
$1,250
$1,350
$50
$100
$100
$250
Long-Term Liabilities:
Deferred Revenue:
Long-Term Debt:
Deferred Tax Liabilities:
Dividends Declared:
Total Liabilities:
$200
$0
$100
$0
$550
$200
$100
$100
$0
$650
Shareholders' Equity:
Common Stock:
Additional Paid-In Capital:
Treasury Stock:
Retained Earnings:
Accum. Other Comp. Income:
Total Shareholders' Equity:
$100
$100
$0
$400
$100
$700
$100
$100
$0
$400
$100
$700
$1,250
$1,350
$100
Old
Operating Activities:
Net Income:
$300
Depreciation:
$100
Stock-Based Compensation:
$100
Goodwill Impairment:
$0
PP&E Write-Down:
$0
Debt Write-Down:
$0
Deferred Income Taxes:
$0
Changes in Operating Assets & Liabilities:
Accounts Receivable:
$0
New
$300
$100
$100
$0
$0
$0
$0
$0
Inventory:
Accounts Payable:
Accrued Expenses:
Deferred Revenue:
Cash Flow from Operations:
$0
$0
$0
$0
$500
($100)
$0
$0
$0
$400
Investing Activities:
LT Investments:
Capital Expenditures:
Cash Flow from Investing:
$0
($50)
($50)
$0
($50)
($50)
Financing Activities:
Dividends Issued:
$0
Long-Term Debt:
$0
Equity Bailout:
$0
Re-Purchase Shares:
$0
Issue New Shares:
$0
Cash Flow from Financing:
$0
$0
$100
$0
$0
$0
$100
$450
$550
$450
$550