- Demo
- Description
- View
Ratio Analysis
Gray cells will be calculated for you. You do not need to enter anything into them.
Line Item
Beginning of Year
Inventory
$12,500
Total assets
$120,000
Owners' equity
$29,000
Number of common shares
25,000
Line Item
Q1
Q2
Q3
Q4
Annual
Current assets
45,000
46,000
46,500
48,000
$185,500
Fixed assets
80,000
80,000
90,000
105,000
$355,000
Total assets
125,000
126,000
136,500
153,000
$540,500
Average total assets
122,500
123,000
128,250
136,500
$510,250
Cash and cash equivalents
15,000
18,000
16,500
14,350
$63,850
Inventory
15,000
18,000
16,500
14,350
$63,850
Average inventory
13,750
15,250
14,500
13,425
$56,925
Current liabilities
23,000
25,000
22,500
25,600
$96,100
Total liabilities
125,000
125,000
125,000
125,000
$500,000
Owners' equity
28,000
30,900
32,000
28,000
$118,900
Number of common shares
25,000
25,000
25,000
25,000
$100,000
Average number of common shares
25,000
25,000
25,000
25,000
$100,000
Average owners' equity
28,500
29,950
30,500
28,500
$117,450
Market price per share
10.00
10.00
10.00
10.00
$40
Cash flow
175,000
186,000
169,000
155,000
$685,000
Cash flow per share
7.00
7.44
6.76
6.20
$6.85
Dividends paid
5,000
5,000
5,000
5,000
$20,000
Total sales
145,000
156,000
135,600
125,000
$561,600
Operating expenses
68,000
68,000
68,000
68,000
$272,000
Operating income
77,000
88,000
67,600
57,000
$289,600
Advertising expense
18,000
18,000
18,000
18,000
$72,000
Marketing expense
11,000
11,000
11,000
11,000
$44,000
Earnings before interest and taxes
132,000
127,000
114,500
98,000
$471,500
Interest expense
24,000
24,000
24,000
24,000
$96,000
Net income
89,000
87,000
95,000
65,000
$336,000
Total loan
25,000
24,000
23,000
22,000
$94,000
Value of collateral or property
65,000
65,000
65,000
65,000
$260,000
A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
P
Q
R
S
T
U
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51