The information on this page is intended to make the template easier to use.

It describes requirements, specific design features, and hints for overcoming challenges the designers encountered during development that resulted from the variety of ways financial statements are presented in annual reports and/or 10K filings at www.sec.gov.

There are three requirements for making this template function properly: 1) Enable all imbedded macros by single-clicking on the button displayed when opening the template file.

2) All financial statement data must be entered. If a line item does not have an explicit template line item match, include the amount as part of a formula on an 'Other…' line item such as 'Other current assets' or 'Other operating expenses'. 3) Ensure Analysis ToolPak add-in is active. Verify by selecting the menu path Tools > Add-Ins…, and ensure the 'Analysis ToolPak' add-in is checked.

NOTE: If the Add-Ins option is unavailable, it will have to be installed from your original Microsoft Office/Excel CD.

Three buttons are common to each of the enterable financial statement worksheets – to understand their function because all sheets are protected to preserve the integrity of total totals and ratio formulas. - Allows entry of data into appropriate cells and displays entry hints - Displays printable versions of financial statements and hides entry hints - Clears values from all enterable cells and prepares the worksheet for data entry The worksheet should be completed first. It is enterable and also contains a button.

. It is important

The remaining worksheets – No entry is required or permitted.

are automatically generated by the template.

The template is flagged as ‘read-only’ to permit reuse. If you save your work, you will be prompted to rename the file. Recommendations: Set monitor resolution to 1024 x 768 to minimize scrolling during data entry. Use a formula statement [= n + n + n ] rather than a hand-calculated summary amount when combining multiple financial statement lines into a single template cell. This will aid when troubleshooting entry errors that could result in mismatched check figures. Use the TAB key to navigate between cells. The active cell is automatically moved to the next cell which accepts data.

worksheet supplemental information Colored fields have special significance. Only cells with borders permit data entry. – financial statement header information – special data needed for ratios that cannot be found as line items on financial statements – check figures for financial statement summary comparisons An unbordered, colored cell on any sheet indicates Cover worksheet data has not been entered or a summary total on a financial statement does not compare favorably to its associated Cover worksheet check figure. - Amounts can usually be found in the 'Notes to consolidated financial statements' section of a company's annual report or 10K. Rent expense amounts are generally discussed under a note heading titled 'Commitments' or 'Commitments and Contingencies' and sometimes included under a note heading titled 'Leases'.
Rent Expense

- Amounts can usually be found on one of following statements: Statement of Stockholders' Equity, Statement of Cash Flows, or Statement of Operations. Dividends per share amounts are also often included in the 'Notes to consolidated financial statements' section of a company's annual report or 10K under note headings titled 'Selected Financial Data', 'Five Year Summary Data', or 'Quarterly Financial Data'.
Dividends per Share

review financial data for COGS information and enter a formula to net Sales and COGS. otherwise. It describes requirements. if available. If there is no COGS data. Service companies may not display a Cost of Goods/Cost of Sales amount. the check figure will not compare favorably with the Income Statement Operating Profit subtotal.Do not include Interest Expense or Other Income (Loss) items in this check figure. use the Closing Price g) If the market was closed on the day supplied by the URL.gov. h) Repeat steps c) through g) for the remaining years . and hints for overcoming challenges the designers encountered during development that resulted from the variety of ways financial statements are presented in annual reports and/or 10K filings at www. otherwise. specific design features. enter the Net Sales amount as the Gross Profit amount.If Gross Profit is not listed on the Income Statement/Statement of Operations. Cost of Goods / COGS / Cost of Sales / Cost of Revenue Operating Profit Operating Profit / Operating Income / Earnings from Operations are alternative titles for the same data . End of Year Stock Price – the template supports researching a company’s year-end stock price when following these steps: a) Enter the company’s Stock Ticker Symbol b) Enter the year end dates for the three years covered on the annual report c) Copy the contents from one year’s URL cell to the clipboard d) Paste the clipboard contents into an open browser’s Address field (Internet Explorer is shown) e) Click the f) button (or your browser’s equivalent) to access the Marketwatch web site for the company’s stock price Make sure the Split Adjusted Price (see red arrow below) is used.sec. change the historical quote date (see red arrow below) to the next earlier weekday until data is available.The information on this page is intended to make the template easier to use. Gross Profit are alternative titles for the same data . These are non-operating items and should be entered below the operating profit line.

single-click the button button . there will generally be no Interest Expense. look in the 'Notes to consolidated financial statements'.sec. If a company has no short. It describes requirements. worksheet supplemental information Interest Paid and Income Taxes Paid (Refunded) are generally found at the end of the Cash Flow Statement. look in the 'Notes to consolidated financial statements' section to find the actual amount of Interest Expense that should be entered and use a formula to exclude it from the 'Other Income (Expense/Loss)' line. specific design features.gov. Interest Expense is sometimes included in the 'Other Income (Expense/Loss)' line item. and hints for overcoming challenges the designers encountered during development that resulted from the variety of ways financial statements are presented in annual reports and/or 10K filings at www. In that situation. If not. worksheet supplemental information Interest Expense - This line item must be segregated to ensure correct ratio calculations. worksheet supplemental information To display the underlying formulas related to ratios. single-click the To redisplay the ratios.or long-term debt.The information on this page is intended to make the template easier to use.

Please enter data on this sheet before entering financial statement information.com URL for stock prices: 0 0 0 12/31/2000 Fixed 0 0 0 Check Figures: Balance Sheet Current Assets: Total Assets: Current Liabilities: Total Stockholders' Equity: Income Statement Gross Profit: Operating Profit: Net Profit: Cash Flow Net Flows from Operations: Net Flows from Investing Activity: Net Flows from Financing Activity: No enterable fields exist below this point . The 'Analysis ToolPak' add-in must be installed and active. Company Name: Stock Ticker Symbol: U. Stock Exchange: Year End Dates for Financial Statements: Financial Reports Rounded to : Supplemental Ratio Requirements: Rent expense (in ): Dividends per share: End of year stock price (adjusted for splits ): Marketwatch.S.

1900 ASSETS Current Assets: Cash and cash equivalents Short-term investments Total cash and short-term investments Accounts receivable. plant.0 Annual Consolidated Balance Sheet Amounts Rounded to : Results as of Jan 0. 1900 Jan 0. and equipment Long-term investments Goodwill. net Current deferred taxes Other current assets Total current assets Property. par value plus additional paid-in capital Retained earnings (accumulated deficit) Treasury stock Accumulated other comprehensive income (loss) Other stockholders' equity Total stockholders' equity Total liabilities and stockholders' equity $ $ $ $ - . net Inventories. net Other intangibles. and equipment Less: accumulated depreciation Net property. plant. net Other deferred taxes Other assets Total assets LIABILITIES Current Liabilities: Accounts payable Short-term debt Current portion of long-term debt Accrued liabilities Income taxes payable Other current liabilities Total current liabilities Long-term debt Deferred income taxes payable Other deferred liabilities Other liabilities Total liabilities Minority interest STOCKHOLDERS' EQUITY Preferred stock Common stock.

general and administrative Research and development (R&D) Restructuring. impairment. net Cumulative effect of changes in accounting principles. 1900 Jan 0. net excluding interest expense Earnings (loss) before interest and taxes Interest expense Earnings (loss) before taxes Provision for (benefit from) income taxes Earnings (loss) after taxes Extraordinary items. net Net profit (loss) Basic earnings per common share $ $ $ - . net Discontinued operations. net Other after-tax income (loss). 1900 Jan 0. 1900 Net sales Less: Cost of goods sold Gross profit Sales.0 Annual Consolidated Income Statement Amounts Rounded to : (except per share amounts) Results for the Years Ending Jan 0. and amortization Purchased in-process R&D Other operating expenses Total operating expenses Operating profit (loss) Other income (expenses).

1900 Cash flows from operating activities: Income (loss) from continuing operations Adjustments to reconcile to net cash provided by operating activities: Restructuring charges Impairment charges Depreciation and amortization (Gain) loss on sales of investments. net of cash acquired Other investing activities. and securities (Gain) loss on sales of property. accrued liabilities. beginning of period Cash and equivalents. net Proceeds from long-term borrowings Payment of long-term borrowings Proceeds from sales of common stock Repurchase of common stock / treasury stock Dividends to shareholders Other financing activities. and equipment Purchases of marketable securities and short-term investments Sales of marketable securities and short-term investments Acquisitions. and equipment Increase (decrease) in provision for deferred income taxes Other non-cash items. 1900 Jan 0. net Net cash provided by (used in) investing activities Cash flows from financing activities: Short-term borrowings.0 Annual Consolidated Statement of Cash Flows Amounts Rounded to : Results for the Years Ending Jan 0. plant. net Net increase (decrease) in cash and equivalents for period Cash and equivalents. acquisitions. plant. 1900 Jan 0. end of period Supplemental disclosures of cash flow information: Cash paid during the year for: Interest Income taxes (refunded) $ $ $ - . plant. net Net cash provided by (used in ) operating activities Cash flows from investing activities: Purchases of property. and equipment Sales of property. net Changes in assets and liabilities: (Increase) decrease in receivables (Increase) decrease in inventories (Increase) decrease in other current assets Increase (decrease) in accounts payable. net Net cash provided by (used in) financing activities Net cash provided by (used for) discontinued operations Effect of exchange rate changes on cash. and income taxes payable Increase (decrease) in deferred liabilities Other assets and liabilities.

00 0 0.00 0.00 0.00 0 0 0 0 0 0.00 0 0 0 0 0 0 0 0 0.00 0. "N/M" indicates a calculated ratio is not meaningful for analysis .00 0.00 0.00 0 0.00 0 0.00 0 0 0 0 0. 1900 Jan 0.00 0.00 0 0 0 0 0.00 0.00 0.00 0.00 0.00 0 0 0 0 0.00 0. 1900 Liquidity Ratios: Current ratio Quick ratio Cash flow liquidity Average collection period Days inventory held Days payable outstanding Cash conversion cycle 0.00 0 0.00 0.00 0 0.00 0 0.00 0 Market Ratios: Earnings per share Price-to-earnings Dividend payout Dividend yield $ 0.00 0 0.00 0.00 0.00 0. no ratio is displayed.00 0 0 0 0 0 Leverage Ratios: Debt ratio Long-term debt to total capitalization Debt to equity Financial leverage (FL) Times interest earned Cash interest coverage Fixed charge coverage Cash flow adequacy 0.00 0.00 0 0.0 Summary of Financial Statement Ratios Results for the Years Ending Jan 0.00 0.00 0.00 0.00 0.00 0. 1900 Jan 0.00 0.00 0.00 0 0.00 0 $ 0.00 0.00 0 0 0 0 0 0 0 0 0 0.00 0.00 0 $ 0.00 0.00 0.00 0 0.00 0.00 0.00 0 0.00 0 0 0 0 Profitability Ratios: Gross profit margin Operating profit margin Net profit margin Cash flow margin Return on assets (ROA) or Return on investment (ROI) Return on equity (ROE) Cash return on assets 0.00 0 0 0 0 0 0 0 0 0.00 0 0.00 0 0 0 0 0 0 0 0 0 Activity Ratios: Accounts receivable turnover Inventory turnover Payables turnover Fixed asset turnover Total asset turnover 0.00 0 0.00 0.00 0 0.00 0.00 0 NOTES: If a ratio's numerator and/or denominator equals zero.00 0.00 0.00 0.00 0 0.

1900 ASSETS Current Assets: Cash and cash equivalents Short-term investments Total cash and short-term investments Accounts receivable.0 Annual Common Size Balance Sheet Summary percentages in italics will not foot due to rounding Results as of Jan 0. and equipment Less: accumulated depreciation Net property. net Inventories. par value plus additional paid-in capital Retained earnings (accumulated deficit) Treasury stock Accumulated other comprehensive income (loss) Other stockholders' equity Total stockholders' equity Total liabilities and stockholders' equity . 1900 Jan 0. and equipment Long-term investments Goodwill. plant. net Other intangibles. net Current deferred taxes Other current assets Total current assets Property. plant. net Other deferred taxes Other assets Total assets LIABILITIES Current Liabilities: Accounts payable Short-term debt Current portion of long-term debt Accrued liabilities Income taxes payable Other current liabilities Total current liabilities Long-term debt Deferred income taxes payable Other deferred liabilities Other liabilities Total liabilities Minority interest STOCKHOLDERS' EQUITY Preferred stock Common stock.

general and administrative Research and development (R&D) Restructuring. net excluding interest expense Earnings (loss) before interest and taxes Interest expense Earnings (loss) before taxes Provision for (benefit from) income taxes Earnings (loss) after taxes Extraordinary items. net Discontinued operations. 1900 Jan 0.0 Annual Common Size Income Statement Summary percentages in italics will not foot due to rounding Results for the Years Ending Jan 0. impairment. 1900 Net sales Less: Cost of goods sold Gross profit Sales. net Cumulative effect of changes in accounting principles. net Net profit (loss) Effective tax rate . net Other after-tax income (loss). and amortization Purchased in-process R&D Other operating expenses Total operating expenses Operating profit (loss) Other income (expenses). 1900 Jan 0.

0 Annual Common Size Multiple Source Revenue & COGS Summary percentages in italics will not foot due to rounding Results for the Years Ending Jan 0. 1900 Revenues by Source as a % of Net Sales Replace with source1 title Replace with source2 title Replace with source3 title Replace with source4 title Other revenues Summary of revenue sources as a % of net sales COGS as a % of Associated Revenue Source Replace with source1 title Replace with source2 title Replace with source3 title Replace with source4 title Other cost of goods sold Gross Profit Margin for Associated Revenue Source Replace with source1 title Replace with source2 title Replace with source3 title Replace with source4 title Other revenues . 1900 Jan 0. 1900 Jan 0.

net of cash acquired Losses from other investing activities.0 0. net Payment of short-term borrowings. and equipment Sales of marketable securities and short-term investments Divestiture of acquisitions. plant. net Proceeds from short-term borrowings. net Total Inflows Outflows Losses from operating activities Purchases of property. 1900 Inflows Proceeds from operating activities Sales of property.0 Annual Summary Analysis Statement of Cash Flows Summary percentages in italics do not foot due to rounding differences Jan 0. and equipment Purchases of marketable securities and short-term investments Acquisitions. plant. net Payment of long-term borrowings Repurchase of common stock / treasury stock Payment of dividends to shareholders Payment of other financing activities.0 $ $ Jan 0. net of cash acquired Proceeds from other investing activities. 1900 - 0.0 $ - . net Proceeds from long-term borrowings Proceeds from sales of common stock Proceeds from other financing activities. net Losses from discontinued operations Losses from effect of exchange rate changes on cash. net Total Outflows Net increase (decrease) in cash and cash equivalents $ $ $ $ - 0 Results for the Years Ending Jan 0. net Proceeds from discontinued operations Gains from effect of exchange rate changes on cash. 1900 0 $ $ $ $ 0.0 $ - 0.

0 0.0 0.0 .

no ratio is displayed.00 0.00 0 0. "N/M" indicates a calculated ratio is not meaningful for analysis .00 0 0.00 0 0 0 0 0 0.00 0. 1900 Jan 0.00 0 NOTES: If a ratio's denominator equals zero.0 Additional Ratio Analysis Growth Rate Comparisons Between 0 vs.00 0.00 0.00 0.00 0 0.00 0.00 0 0.00 0. 0 0 vs. 1900 0.00 0 Allowance as a % of gross accounts receivable Results for the Years Ending Jan 0.00 0 0 0 0 0 Accounts Receivable Analysis Sales growth rate Gross accounts receivable growth rate Accounts receivable allowance growth rate 0. 0 Selected Income Statement Growth Rates: Sales growth rate Gross profit growth rate Operating expenses growth rate Operating profit growth rate Net profit growth rate 0.00 0.