Professional Documents
Culture Documents
Income Statement
Revenue (Sales)
Less: Cost of goods sold
Gross profits
Less: Operating Expenses
Selling expense
General and administrative
Lease expenses
Depreciation expense
Other
Total operating expenses
Operating profits
Less: Interest expense
Net profits before taxes
Less: Taxes
Net profits after taxes
Less: Preferred stock dividends
Earnings available for common stockholders
$1,980,000
1,485,000
$495,000
$0
$495,000
$495,000
$495,000
$495,000
Balance Sheet
Assets
Current assets
Cash
Marketable securities
Accounts receivable
Inventories
Other
Total current assets
Gross Fixed assets (at cost)
Land and buildings
Machinery and equipment
Furniture and fixtures
Vehicles
Other
Total gross fixed assets
Less: Accumulated depreciation
Net fixed assets
Total assets
Liabilities and Stockholders' Equity
Current liabilities
Accounts payable
Notes payable
Accruals
Other
Total current liabilities
Long-term debts
Total liabilities
Stockholders' equity
Preferred stock
Common stock
Paid-in capital
File: 274071038.xlsx
$33,000
27,500
220,000
247,500
$528,000
$1,122,000
$1,122,000
$1,122,000
$1,650,000
$132,000
176,000
22,000
$330,000
$660,000
$990,000
$660,000
Printed: 06/20/2015
Retained earnings
Total stockholders' equity
Total liabilities and stockholders' equity
$660,000
$1,650,000
$198,000
1.60
0.85
Activity Ratios
6.00
40.00
1.76
1.20
Inventory Turnover
Average Collection Period
Fixed Asset Turnover
Total Asset Turnover
Debt Ratios
Debt Ratio
Debt-equity Ratio
Times Interest Earned
Fixed-payment Coverage Ratio
60.0%
100.0%
#DIV/0!
#DIV/0!
Profitability Ratios
25.0%
25.0%
25.0%
30.0%
75.0%
#DIV/0!
#DIV/0!
File: 274071038.xlsx
Printed: 06/20/2015
$705,000
$440,625
264,375
$705,000
$440,625
1.60
Quick Ratio
Current Assets
Inventory
Current Liabilities
$705,000
$225,000
$440,625
File: 274071038.xlsx
1.09
Printed: 06/20/2015
Activity Ratios
Inventory Turnover
Cost of Goods Sold
Inventory
The inventory turnover is:
#DIV/0!
#DIV/0!
#DIV/0!
File: 274071038.xlsx
#DIV/0!
Printed: 06/20/2015
Debt Ratios
Debt Ratio
Total Liabilities
Total Assets
$900,000
$1,500,000
60.0%
$1,023,000
$1,954,000
52.4%
File: 274071038.xlsx
$418,000
$93,000
4.5
$418,000
$93,000
$71,000
$35,000
$10,000
29%
1.87
Printed: 06/20/2015
Los riesgos y rendimientos actual y futuro de la empresa, afectan directamente los precios de
acciones.
A los acreedores les interesa saber la liquidez a corto plazo y la facilidad para pagar pagos de
ses y del principal.
La interpretacin del valor de la razn.
Anlisis seccional.
benchmarking
mejor que el promedio
Ejemplo: rotacin del inventario desde materia prima, productos en procesos y produc
terminados entregados al cliente como venta completa.
Rotacin del inventario
Empresa
14.80
El promedio
9.70
Riesgo
razones de rentabilidad
Rendimiento
razones de mercado
Riesgo y rendimiento
Razones de liquidez
Liquidez-Capacidad de una empresa para satisfacer obligaciones a corto plazo conforme se ve
Activos circulantes
Pasivos circulantes
Razn rpida=
Razones de Actividad
Miden la velocidad con la que varias cuentas se convierte en ventas o efectivo
Rotacin de inventario
Rotacin de inventario=
Costo de ventas
Inventarios
360
Rotacion de inventa.
Este valor tiene significado cuando lo comparamos con la politica de cobra de la empre
Periodo promedio de pago
Periodo prom. De pago=
Ventas
Activos totales
n de razones financieras
as de datos para el anlisis
en procesos y productos
ar sntomas de un problema.
dencias concluyentes acerca
contable.
de cobra de la empresa
erar ventas.
presa, ms eficientemente