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FinancialRatioAnalysisTemplate Sonali Bank
FinancialRatioAnalysisTemplate Sonali Bank
Line Item
Inventory
Total assets
Owners' equity
Number of common shares
Line Item
Beginning
of Year
$12,500
$120,000
$29,000
25,000
Q1
Q2
Q3
Q4
Annual
Current assets
Fixed assets
Total assets
Average total assets
Cash and cash equivalents
Inventory
Average inventory
Current liabilities
Total liabilities
Owners' equity
Number of common shares
Average number of common shares
Average owners' equity
Market price per share
Cash flow
Cash flow per share
Dividends paid
45,000
80,000
125,000
122,500
15,000
15,000
13,750
23,000
125,000
28,000
25,000
25,000
28,500
10.00
175,000
7.00
5,000
46,000
80,000
126,000
123,000
18,000
18,000
15,250
25,000
125,000
30,900
25,000
25,000
29,950
10.00
186,000
7.44
5,000
46,500
80,000
126,500
123,250
16,500
16,500
14,500
22,500
125,000
32,000
25,000
25,000
30,500
10.00
169,000
6.76
5,000
43,000
80,000
123,000
121,500
14,350
14,350
13,425
25,600
125,000
28,000
25,000
25,000
28,500
10.00
155,000
6.20
5,000
$43,000
$80,000
$123,000
$121,500
$14,350
$14,350
$13,425
$25,600
$125,000
$28,000
25,000
25,000
$28,500
$10.00
$685,000
$27.40
$20,000
Total sales
Operating expenses
Operating income
Advertising expense
Marketing expense
Earnings before interest and taxes
Interest expense
Net income
145,000
68,000
77,000
18,000
11,000
132,000
24,000
89,000
156,000
68,000
88,000
18,000
11,000
127,000
24,000
87,000
135,600
68,000
67,600
18,000
11,000
114,500
24,000
95,000
125,000
68,000
57,000
18,000
11,000
98,000
24,000
65,000
$561,600
$272,000
$289,600
$72,000
$44,000
$471,500
$96,000
$336,000
[Company Name]
Ratio Analysis
Q1
Liquidity Ratios
Q2
Q3
Q4
Annual
Definition:
Current Ratio =
Current Assets
Current Liabilities
Industry Average
Variance
Quarterly Growth/Decline
Quick Ratio =
Industry Average
Variance
Quarterly Growth/Decline
1.30
0.18
Current Liabilities
Inventory
1.53
$45,000 - $15,000
$23,000
0.65
$45,000 - $23,000
$125,000
Operating Expenses
Operating Income
0.88
$46,000
$25,000
1.12
0.17
$23,000
$15,000
1.39
$46,000 - $18,000
$25,000
$15,000
$23,000
0.72
$46,000 - $25,000
$126,000
$68,000
$77,000
0.77
$46,500
$22,500
1.33
0.19
$25,000
$18,000
1.36
$46,500 - $16,500
$22,500
$18,000
$25,000
0.73
$46,500 - $22,500
$126,500
$68,000
$88,000
1.01
$43,000
$25,600
1.12
0.14
$22,500
$16,500
1.78
$43,000 - $14,350
$25,600
$16,500
$22,500
0.56
$43,000 - $25,600
$123,000
$68,000
$67,600
1.19
$43,000
$25,600
1.12
$43,000 - $14,350
$25,600
0.14
$43,000 - $25,600
$123,000
$25,600
$14,350
$14,350
$25,600
$272,000
$289,600
$72,000
$561,600
$44,000
$561,600
2.00
(1.86)
$25,600
$14,350
1.78
2.00
(0.22)
$14,350
$25,600
2.00
(1.44)
(0.17)
2.00
(0.99)
0.23
2.00
(0.88)
2.00
(0.22)
0.42
=
1.68
2.00
(0.32)
2.00
(1.86)
(0.05)
2.00
(1.27)
0.01
2.00
(1.23)
(0.11)
7.20
(6.08)
(0.21)
2.00
(0.64)
(0.03)
=
1.68
2.00
(0.32)
(0.39)
2.00
(1.81)
0.02
2.00
(1.28)
0.07
2.00
(1.12)
7.30
(5.97)
0.21
2.00
(0.61)
(0.14)
=
2.07
2.00
0.07
0.23
2.00
(1.83)
(0.01)
2.00
(1.35)
Industry Average
Variance
Quarterly Growth/Decline
7.00
(5.88)
(0.18)
2.00
(0.47)
Industry Average
Variance
Quarterly Growth/Decline
1.84
2.00
(0.16)
(0.12)
2.00
(1.82)
Industry Average
Variance
Quarterly Growth/Decline
Operating Ratio =
$45,000
$23,000
7.00
(5.70)
Cash Ratio =
2.00
(0.04)
Industry Average
Variance
Quarterly Growth/Decline
Current Liabilities to =
Inventory Ratio
1.96
0.56
2.00
(1.44)
$68,000
$57,000
2.00
(0.81)
0.19
0.94
2.00
(1.06)
The following calculations can be used for any expense line item or grouping of expense line items:
Advertising Expense =
to Sales Ratio
Advertising Expense
Total Sales
Industry Average
Variance
Quarterly Growth/Decline
Marketing Expense =
to Sales Ratio
Industry Average
Variance
Quarterly Growth/Decline
0.12
$18,000
$145,000
2.00
(1.88)
Marketing Expense
Total Sales
0.08
2.00
(1.92)
0.12
$18,000
$156,000
2.00
(1.88)
(0.01)
=
$11,000
$145,000
0.07
0.13
$18,000
$135,600
2.00
(1.87)
0.02
=
$11,000
$156,000
2.00
(1.93)
(0.01)
0.08
2.00
(1.92)
0.01
0.14
$18,000
$125,000
2.00
(1.86)
0.01
=
$11,000
$135,600
0.09
2.00
(1.91)
0.01
0.13
2.00
(1.87)
$11,000
$125,000
0.08
2.00
(1.92)
[Company Name]
Ratio Analysis
Q1
Asset Ratios
Q2
Q3
Q4
Annual
Definition:
Inventory Turnover =
Ratio
Total Sales
Average Inventory
Total Sales
Fixed Assets
Total Sales
Total Assets
Industry Average
Variance
Quarter Growth/Decline
1.81
1.16
Total Assets
Owners' Equity
4.46
2.00
2.46
10.23
$156,000
$15,250
6.00
4.23
(0.32)
=
$145,000
$80,000
1.95
$145,000
$125,000
1.24
$156,000
$80,000
$125,000
$28,000
4.08
$135,600
$14,500
1.70
$156,000
$126,000
1.07
$135,600
$80,000
$126,000
$30,900
2.00
2.08
(0.39)
3.95
2.00
1.95
(0.12)
$125,000
$13,425
1.56
$135,600
$126,500
1.02
$125,000
$80,000
$126,500
$32,000
4.39
2.00
2.39
0.44
$561,600
$13,425
7.02
$561,600
$80,000
$561,600
$123,000
$123,000
$28,000
2.00
5.02
$125,000
$123,000
2.00
(0.98)
(0.06)
=
41.83
2.00
39.83
2.00
(0.44)
(0.13)
2.00
(0.93)
(0.17)
=
9.31
6.00
3.31
(0.04)
2.00
(0.31)
(0.26)
2.00
(0.76)
0.08
=
9.35
6.00
3.35
(0.88)
2.00
(0.05)
0.14
2.00
(0.84)
Industry Average
Variance
Quarter Growth/Decline
Asset to Equity Ratio =
$145,000
$13,750
2.00
(0.19)
Industry Average
Variance
Quarter Growth/Decline
Total Assets Ratio =
6.00
4.55
Industry Average
Variance
Quarter Growth/Decline
Fixed Assets Turnover =
Ratio
10.55
4.57
2.00
2.57
$123,000
$28,000
4.39
2.00
2.39
[Company Name]
Ratio Analysis
Q1
Profitability Ratios
Q2
Q3
Q4
Annual
Definition:
Return on Assets Ratio =
Net Income
Average Total Assets
Industry Average
Variance
Quarter Growth/Decline
Return on Equity Ratio =
Net Income
Average Owners' Equity
Net Income
Total Sales
Industry Average
Variance
Quarter Growth/Decline
3.12
0.61
1.06
$89,000
$28,500
3.56
2.00
1.56
$87,000
$123,000
2.90
$89,000
$145,000
0.56
$87,000
$29,950
$132,000
$125,000
1.01
$87,000
$156,000
$89,000
$25,000
3.48
$95,000
$123,250
3.11
0.70
$127,000
$126,000
0.91
$95,000
$30,500
$87,000
$25,000
2.00
1.48
(0.08)
3.80
2.00
1.80
0.32
$65,000
$121,500
2.28
$95,000
$135,600
0.52
$65,000
$28,500
$114,500
$126,500
0.80
$65,000
$125,000
$95,000
$25,000
2.60
2.00
0.60
(1.20)
$336,000
$121,500
11.79
$336,000
$28,500
0.60
$336,000
$561,600
$471,500
$123,000
$336,000
$25,000
2.00
(1.40)
$98,000
$123,000
2.00
(1.20)
(0.11)
=
2.00
9.79
2.00
(1.48)
(0.18)
=
2.77
2.00
0.77
2.00
0.28
(0.83)
2.00
(1.09)
(0.10)
=
0.53
2.00
(1.47)
(0.24)
2.00
(1.30)
0.14
2.00
(0.99)
(0.05)
=
2.00
1.11
0.21
2.00
(1.44)
(0.06)
=
0.77
2.00
(1.23)
0.06
2.00
0.90
(0.22)
2.00
(0.94)
Net Income
Average Number of Common Shares
0.71
2.00
(1.29)
(0.02)
2.00
(1.39)
Industry Average
Variance
Quarter Growth/Decline
Earnings per Share Ratio =
$89,000
$122,500
2.00
1.12
Industry Average
Variance
Quarter Growth/Decline
Basic Earnings =
Power Ratio
2.00
(1.27)
Industry Average
Variance
Quarter Growth/Decline
Profit Margin Ratio =
0.73
3.83
2.00
1.83
$65,000
$25,000
13.44
2.00
11.44
[Company Name]
Ratio Analysis
Q1
Debt Ratios
Q2
Q3
Q4
Annual
Definition:
Total Debt Ratio =
Total Liabilities
Total Assets
Industry Average
Variance
Quarter Growth/Decline
Interest Coverage Ratio =
Industry Average
Variance
Quarter Growth/Decline
$125,000
$125,000
5.50
Total Liabilities
Owners' Equity
4.46
$132,000
$24,000
0.38
2.00
(1.62)
$125,000
$126,000
5.29
$125,000
$28,000
4.05
$127,000
$24,000
$25,000
$65,000
0.37
$125,000
$126,500
4.77
$125,000
$30,900
3.91
$114,500
$24,000
$24,000
$65,000
2.00
(1.63)
(0.02)
0.35
2.00
(1.65)
(0.02)
$125,000
$123,000
4.08
$125,000
$32,000
4.46
$98,000
$24,000
$23,000
$65,000
0.34
2.00
(1.66)
(0.02)
$125,000
$123,000
4.91
$471,500
$96,000
$125,000
$28,000
$22,000
$65,000
2.00
2.91
$125,000
$28,000
2.00
2.46
0.56
=
1.02
2.00
(0.98)
2.00
2.08
(0.69)
2.00
1.91
(0.14)
=
1.02
2.00
(0.98)
0.03
2.00
2.77
(0.52)
2.00
2.05
(0.42)
=
0.99
2.00
(1.01)
(0.00)
2.00
3.29
(0.21)
2.00
2.46
Total Loan
Value of Collateral or Property
0.99
2.00
(1.01)
(0.01)
2.00
3.50
Industry Average
Variance
Quarter Growth/Decline
Loan to Value Ratio =
2.00
(1.00)
Industry Average
Variance
Quarter Growth/Decline
Debt/Equity Ratio =
1.00
4.46
2.00
2.46
$22,000
$65,000
0.34
2.00
(1.66)
[Company Name]
Ratio Analysis
Q1
Market Ratios
Q2
Q3
Q4
Annual
Definition:
Earnings per Share =
(EPS) Ratio
Net Income
Average Number of Common Shares
Industry Average
Variance
Quarter Growth/Decline
Price to Earnings Ratio =
Industry Average
Variance
Quarter Growth/Decline
$89,000
25,000
2.81
1.43
$10.00
$3.56
0.06
2.00
(1.94)
$87,000
25,000
2.87
$10.00
$7.00
1.34
$10.00
$3.48
$5,000
$89,000
0.06
$95,000
25,000
2.63
$10.00
$7.44
1.48
$10.00
$3.80
$5,000
$87,000
2.00
(1.94)
0.00
0.05
2.00
(1.95)
(0.00)
$65,000
25,000
3.85
$10.00
$6.76
1.61
$10.00
$2.60
$5,000
$95,000
0.08
2.00
(1.92)
0.02
$336,000
25,000
0.74
$10.00
$13.44
$10.00
$27.40
$20,000
$336,000
2.00
(1.26)
$10.00
$6.20
2.00
(0.39)
0.13
=
$13.44
2.00
11.44
2.00
1.85
1.21
2.00
(0.52)
0.14
=
$2.60
2.00
0.60
(1.20)
2.00
0.63
(0.24)
2.00
(0.66)
(0.08)
=
$3.80
2.00
1.80
0.32
2.00
0.87
0.06
2.00
(0.57)
Dividends Paid
Net Income
$3.48
2.00
1.48
(0.08)
2.00
0.81
Industry Average
Variance
Quarter Growth/Decline
Payout Ratio =
2.00
1.56
Industry Average
Variance
Quarter Growth/Decline
Price to Cash =
Flow Ratio
$3.56
0.36
2.00
(1.64)
$5,000
$65,000
0.06
2.00
(1.94)