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Financial Ratio Analysis Template

Financial Ratio Analysis Template

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Published by: anuradha on Oct 06, 2010
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09/25/2011

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Financial Modeling Guide(www.financialmodelingguide.com)
[Company Name]Financial Ratio AnalysisInput Worksheet[Date]
Gray cells will be calculated for you. You do not need to enter anything into them.
Line Item
Inventory$12,500Total assets$120,000Owners' equity$29,000Number of common shares25,000
Line ItemQ1Q2Q3Q4Annual
Current assets45,00046,00046,50043,000$43,000Fixed assets80,00080,00080,00080,000$80,000Total assets125,000126,000126,500123,000$123,000Average total assets122,500123,000123,250121,500$121,500Cash and cash equivalents15,00018,00016,50014,350$14,350Inventory15,00018,00016,50014,350$14,350Average inventory13,75015,25014,50013,425$13,425Current liabilities23,00025,00022,50025,600$25,600Total liabilities125,000125,000125,000125,000$125,000Owners' equity28,00030,90032,00028,000$28,000Number of common shares25,00025,00025,00025,00025,000Average number of common shares25,00025,00025,00025,00025,000Average owners' equity28,50029,95030,50028,500$28,500Market price per share10.0010.0010.0010.00$10.00Cash flow175,000186,000169,000155,000$685,000Cash flow per share7.007.446.766.20$27.40Dividends paid5,0005,0005,0005,000$20,000Total sales145,000156,000135,600125,000$561,600Operating expenses 68,00068,00068,00068,000$272,000Operating income77,00088,00067,60057,000$289,600Advertising expense18,00018,00018,00018,000$72,000Marketing expense11,00011,00011,00011,000$44,000Earnings before interest and taxes132,000127,000114,50098,000$471,500Interest expense24,00024,00024,00024,000$96,000Net income89,00087,00095,00065,000$336,000
Beginningof Year 
 
 
[Company Name]Ratio Analysis
Liquidity Ratios
Q1Q2Q3Q4AnnualDefinition:
Current Ratio=Current Assets
1.96 
=
$45,0001.84
=
$46,0002.0
=
$46,5001.6
=
$43,0001.6
=
$43,000 
Current Liabilities
$23,000$25,000$22,500$25,600$25,60
Industry Average
2.00 2.00 2.00 2.00 2.00
Variance
(0.04)(0.16)0.07 (0.32)(0.32)
Quarterly Growth/Decline
(0.12)0.23(0.39)
Quick Ratio=Current Assets – Inventory
1.30 
=
$45,000-$15,0001.1
=
$46,000-$18,0001.33
=
$46,500-$16,5001.1
=
$43,000-$14,3501.1
=
$43,000-$14,35
Current Liabilities
$23,000$25,000$22,500$25,600$25,60
Industry Average
7.00 7.00 7.30 7.20 2.00
Variance
(5.70)(5.88)(5.97)(6.08)(0.88)
Quarterly Growth/Decline
(0.18)0.21(0.21)
=Current Assets – Current Liabilities
0.18 
=
$45,000-$23,0000.1
=
$46,000-$25,0000.19
=
$46,500-$22,5000.14
=
$43,000-$25,6000.14
=
$43,000-$25,60
Total Assets
$125,000$126,000$126,500$123,000$123,00
Industry Average
2.00 2.00 2.00 2.00 2.00
Variance
(1.82)(1.83)(1.81)(1.86)(1.86)
Quarterly Growth/Decline
(0.01)0.02 (0.05)
=Current Liabilities
1.53
=
$23,0001.39
=
$25,0001.3
=
$22,5001.7
=
$25,6001.7
=
$25,600 
Inventory
$15,000$18,000$16,500$14,350$14,35
Industry Average
2.00 2.00 2.00 2.00 2.00
Variance
(0.47)(0.61)(0.64)(0.22)(0.22)
Quarterly Growth/Decline
(0.14)(0.03)0.42 
Cash Ratio=Cash and Cash Equivalents
0.65 
=
$15,0000.7
=
$18,0000.73
=
$16,5000.5
=
$14,3500.5
=
$14,350 
Current Liabilities
$23,000$25,000$22,500$25,600$25,60
Industry Average
2.00 2.00 2.00 2.00 2.00
Variance
(1.35)(1.28)(1.27)(1.44)(1.44)
Quarterly Growth/Decline
0.07 0.01(0.17)
Operating Ratio=Operating Expenses
0.88 
=
$68,0000.7
=
$68,0001.01
=
$68,0001.19
=
$68,0000.94
=
$272,000 
Operating Income
$77,000$88,000$67,600$57,000$289,60
Industry Average
2.00 2.00 2.00 2.00 2.00
Variance
(1.12)(1.23)(0.99)(0.81)(1.06)
Quarterly Growth/Decline
(0.11)0.23 0.19
The following calculations can be used for any expense line item or grouping of expense line items:=Advertising Expense
0.12 
=
$18,0000.1
=
$18,0000.13
=
$18,0000.14
=
$18,0000.13
=
$72,000 
Total Sales
$145,000$156,000$135,600$125,000$561,60
Industry Average
2.00 2.00 2.00 2.00 2.00
Variance
(1.88)(1.88)(1.87)(1.86)(1.87)
Quarterly Growth/Decline
(0.01)0.02 0.01
Marketing Expense=Marketing Expense
0.08 
=
$11,0000.0
=
$11,0000.0
=
$11,0000.09
=
$11,0000.0
=
$44,000 
to Sales RatioTotal Sales
$145,000$156,000$135,600$125,000$561,60
Industry Average
2.00 2.00 2.00 2.00 2.00
Variance
(1.92)(1.93)(1.92)(1.91)(1.92)
Quarterly Growth/Decline
(0.01)0.01 0.01
Net Working CapitalRatioCurrent Liabilities toInventory RatioAdvertising Expenseto Sales Ratio
 
 
[Company Name]Ratio Analysis
Asset Ratios
Q1Q2Q3Q4AnnualDefinition:
Inventory Turnover Ratio=Total Sales10.55 =$145,00010.23 =$156,0009.35 =$135,6009.31 =$125,00041.83 =$561,600Average Inventory$13,750$15,250$14,500$13,425$13,425Industry Average
6.00 6.00 6.00 6.00 2.00
Variance4.55 4.23 3.35 3.31 39.83Quarter Growth/Decline(0.32)(0.88)(0.04)=Total Sales1.81 =$145,0001.95 =$156,0001.70 =$135,6001.56 =$125,0007.02 =$561,600Fixed Assets$80,000$80,000$80,000$80,000$80,000Industry Average
2.00 2.00 2.00 2.00 2.00
Variance(0.19)(0.05)(0.31)(0.44)5.02Quarter Growth/Decline0.14(0.26)(0.13)Total Assets Ratio=Total Sales1.16 =$145,0001.24 =$156,0001.07 =$135,6001.02 =$125,0004.57 =$561,600Total Assets$125,000$126,000$126,500$123,000$123,000Industry Average
2.00 2.00 2.00 2.00 2.00
Variance(0.84)(0.76)(0.93)(0.98)2.57Quarter Growth/Decline0.08(0.17)(0.06)Asset to Equity Ratio=Total Assets4.46 =$125,0004.08 =$126,0003.95 =$126,5004.39 =$123,0004.39 =$123,000Owners' Equity$28,000$30,900$32,000$28,000$28,000Industry Average
2.00 2.00 2.00 2.00 2.00
Variance2.46 2.08 1.95 2.39 2.39Quarter Growth/Decline(0.39)(0.12)0.44Fixed Assets Turnover Ratio

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