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BC1 - HANDY HARDWARE LTD
MALL STORE FINANCIAL SUMMARY / RATIO ANALYSIS
CGA-CANADA

E

F

2003

FIVE YEAR SUMMARY

2007

2006

2005

2004

Income Statement:
Sales
Cost of goods sold
Interest expense
Pre-tax earnings
Income taxes
Net earnings (loss)

825,117
545,679
12,000
51,315
19,500
31,815

875,817
597,733
13,542
49,247
18,714
30,533

821,157
562,475
17,542
44,537
16,924
27,613

745,732
515,278
16,549
42,130
16,009
26,121

742,282
526,922
14,274
35,607
13,531
22,076

Balance Sheet:
Current assets
Inventory
Capital assets (net)

111,267
91,683
107,716

127,339
103,459
101,530

101,617
93,082
103,188

102,533
72,062
110,206

102,396
87,531
105,364

310,666

332,328

297,887

284,801

295,291

99,559
115,314
95,793

107,419
123,266
101,643

103,234
115,181
79,472

100,074
113,181
71,546

103,256
118,181
73,854

Total assets
Current liabilities
Long-term liabilities
Shareholders' equity
Total liabilities and equity

Err:520

Err:520

Err:520

FINANCIAL RATIO ANALYSIS
2007
2006
2005
Gross margin
Current ratio
Inventory turnover
Total debt to equity
Times interest earned
Profit margin (profit on sales)
Return on assets
Return on equity
Total assets turnover

Err:520

2004

Err:520

2003

922 14.607 13.009 26.315 19.817 597.475 17.793 107.27 2.613 745.00 3.419 123.75% 31.75 Times interest earned 5.117 545.98 Inventory turnover 5.533 821.188 102.181 79.291 99.57 2.1 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 A B C D BC1 .500 31.617 93.716 127.339 103.57 Err:520 2003 29.64 3.074 113.36 2.49 2.531 105.02 3.36% Return on assets 0.266 101.51 .130 16.55 3.82 Err:520 2004 30.30 2.121 742.10 0.546 103.256 118.37 Total assets turnover 2.854 Total assets Current liabilities Long-term liabilities Shareholders' equity Total liabilities and equity Err:520 Err:520 Err:520 FINANCIAL RATIO ANALYSIS 2007 2006 2005 Gross margin 33.181 73.49% 3.282 526.328 297.09 0.12 1.559 115.50% 0.887 284.537 16.34 0.157 562.533 72.01% 0.90% 1.062 110.19 0.81 Total debt to equity 2.181 71.733 13.082 103.46 2.07 0.643 103.274 35.86% 3.78 2.24 2.98 3.076 Balance Sheet: Current assets Inventory Capital assets (net) 111.472 100.02 6.549 42.08 6.50% Current ratio 1.801 295.99 6.59 6.714 30.32 0.267 91.314 95.530 101.HANDY HARDWARE LTD MALL STORE FINANCIAL SUMMARY / RATIO ANALYSIS CGA-CANADA E F 2003 FIVE YEAR SUMMARY 2007 2006 2005 2004 Income Statement: Sales Cost of goods sold Interest expense Pre-tax earnings Income taxes Net earnings (loss) 825.683 107.87% 31.666 332.815 875.278 16.206 102.924 27.542 49.28 4.732 515.54 Profit margin (profit on sales) 3.09 Return on equity 0.000 51.97% 0.531 22.459 101.679 12.234 115.247 18.10 0.542 44.364 310.396 87.

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