[Company Name

]
Financial Ratio Analysis
Input Worksheet
[Date]
Gray cells will be calculated for you. You do not need to enter anything into them.

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

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

Financial Modeling Guide
(www.financialmodelingguide.com)

Annual

[Company Name]
Ratio Analysis
Liquidity Ratios

Q1

Q2

Q3

Q4

Annual

Definition:
Current Ratio =

Current Assets
Current Liabilities

Industry Average
Variance
Quarterly Growth/Decline
Quick Ratio =

Current Assets – Inventory
Current Liabilities

Industry Average
Variance
Quarterly Growth/Decline

1.30

0.18

Current Liabilities
Inventory

1.53

=

$45,000 - $15,000
$23,000

Cash and Cash Equivalents
Current Liabilities

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)

Net Working Capital = Current Assets – Current Liabilities
Ratio
Total Assets

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

Financial Modeling Guide
(www.financialmodelingguide.com)

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
Asset Ratios

Q1

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)

Financial Modeling Guide
(www.financialmodelingguide.com)

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
Profitability Ratios

Q1

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

Earnings Before Interest and Taxes
Total Assets

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)

Financial Modeling Guide
(www.financialmodelingguide.com)

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
Debt Ratios

Q1

Q2

Q3

Q4

Annual

Definition:
Total Debt Ratio =

Total Liabilities
Total Assets

Industry Average
Variance
Quarter Growth/Decline
Interest Coverage Ratio =

Earnings Before Interest and Taxes
Interest Expense

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)

Financial Modeling Guide
(www.financialmodelingguide.com)

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
Market Ratios

Q1

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 =

Market Price per Share
Earnings per Share

Industry Average
Variance
Quarter Growth/Decline

$89,000
25,000

2.81

Market Price per Share
Cash Flow per Share

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

Financial Modeling Guide
(www.financialmodelingguide.com)

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)

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