Tips on how to best utilize this financial ratios calculator

1) The layout of the income statement and balance sheet are modeled after those found on Yahoo! Finance.
2) Rename "Year 1", "Year 2", etc on the Income Statement to your actual years and they will automatically change t
3) To ensure accurate calculations, start with your oldest year's data first (This is the reverse of Yahoo!'s statement
4) These workbooks can be expanded beyond three years by doing the following:
a) Hold "ctrl" and select columns G and H, then push "ctrl + c" (The copy button will give you an error me
b) Go to column I, and right click - paste the formulas
c) Right click again on column I, and paste the formatting
d) Do this for each of the five workbooks
e) Repeat as necessary for subsequent years
5) Do not make any changes in the "CS IS", "CS BS", or "Ratios" workbooks - they should automatically calculate eve

Eric Bridges, Portfolio Mana

Seidman Investment Portfolio

Comments or feedback can b

und on Yahoo! Finance.
hey will automatically change throughout the excel file.
reverse of Yahoo!'s statements).

utton will give you an error message for some reason, but this short-cut will work fine)

uld automatically calculate everything.

Eric Bridges, Portfolio Manager

Seidman Investment Portfolio Organization, Winter 2012

Comments or feedback can be sent to bridgese@mail.gvsu.edu

 Estado de Rsultado
Technica Inc
2006
Ingreso por ventas 600,000.00
Costo de lo vendidio 460,000.00
Utilidad Bruta 140,000.00
Menos: gastos operativos
Gastos Generales y administrativos -30,000.00
Gastos de depreciacion -30,000.00
Total gastos operativos -60,000.00
Utilidad Operativa 80,000.00
Menos: gastos por intereses -10,000.00
Utilidad Neta Antes de Impuestps 70,000.00
Menos: Impuestos -27,100.00
Ganancias disponibles accionistas comunes 42,900.00
Ganancias por accin 2.15
Balance Sheet, amounts in US$
2006 2005
Activos
Activos Corrientes
Efectivo 15,000.00 16,000.00
Valores Ngociables 7,200.00 8,000.00
Cuentas por cobrar 34,100.00 42,200.00
Inventario 82,000.00 50,000.00
Total Activos Corrientes 138,300.00 116,200.00

Terrenos y edificios 150,000.00 150,000.00

Maquinaria y Equipo 200,000.00 190,000.00
Mobiliario y Accesorios 54,000.00 50,000.00
Otros 11,000.00 10,000.00
Total activos fijos brutos 415,000.00 400,000.00
Menos: depreciacin acumulada -145,000.00 -115,000.00
Total activos fijos brutos 270,000.00 285,000.00
Total activos 408,300.00 401,200.00

Pasivos Corrientes
Cuentas por pagar 57,000.00 49,000.00
Documentos por pagar 13,000.00 16,000.00
Deudas Acumuladas 5,000.00 6,000.00
Total pasivo corriente 75,000.00 71,000.00

Deuda a largo plazo 150,000.00 160,000.00

Total Pasivo 225,000.00 231,000.00

Patrimonio de los accionistas

Capital en acciones comunes 110,200.00 120,000.00
Ganancias retenidas 73,100.00 50,200.00
Total Patrimonio 183,300.00 170,200.00
Total Pasivo + Patrimonio 408,300.00 401,200.00
Common Size Income Statement
2006 Err:509 Y-o-Y Change Err:509
Ingreso por ventas 100.00% Err:508 Err:508
Costo de lo vendidio 76.67% Err:508 Err:508
Utilidad Bruta 23.33% Err:508 Err:508

Menos: gastos operativos

Gastos Generales y administrativos 0.00% Err:508 Err:508
Gastos de depreciacion 0.00% Err:508 Err:508
Total gastos operativos -10.00% Err:508 Err:508
Utilidad Operativa 13.33% Err:508 Err:508
Menos: gastos por intereses -1.67% Err:508 Err:508
Utilidad Neta Antes de Impuestps 11.67% Err:508 Err:508
Menos: Impuestos -4.52% Err:508 Err:508
Ganancias disponibles accionistas 7.15% Err:508 Err:508
Ganancias por accin 0.00% Err:508 Err:508
Err:509 Err:508 Err:508 Err:508
Err:509 Err:508 Err:508 Err:508
Err:509 Err:508 Err:508 Err:508
Err:509 Err:508 Err:508 Err:508

Err:509
Err:509 Err:508 Err:508 Err:508
Err:509 Err:508 Err:508 Err:508
Err:509 Err:508 Err:508 Err:508
Err:509 Err:508 Err:508 Err:508
Err:509 Err:508 Err:508 Err:508
Err:509 Err:508 Err:508 Err:508
Err:509 Err:508 Err:508 Err:508
Y-o-Y Change
Common Size Balance Sheet
2006 Err:509 Y-o-Y Change Err:509
Activos
Activos Corrientes
Efectivo 3.67% 3.99% 0.0855433699 Err:508
Valores Ngociables 1.76% 1.99% 0.1307743436 Err:508
Cuentas por cobrar 8.35% 10.52% 0.2594372308 Err:508
Inventario 20.08% 12.46% -0.379453104 Err:508
Err:509 Err:508 Err:508 Err:508
Total Activos Corrientes 33.87% 28.96% -0.144928555 Err:508

Terrenos y edificios 36.74% 37.39% 0.0176969093 Err:508

Maquinaria y Equipo 48.98% 47.36% -0.033187936 Err:508
Mobiliario y Accesorios 13.23% 12.46% -0.057688047 Err:508
Otros 2.69% 2.49% -0.074820992 Err:508
Total activos fijos brutos 101.64% 99.70% -0.019087316 Err:508
Menos: depreciacin acumulada -35.51% -28.66% 0.192861072 Err:508
Total activos fijos brutos 66.13% 71.04% 0.0742356265 Err:508
Total activos 100.00% 100.00% 0 Err:508

Err:509
Pasivos Corrientes
Cuentas por pagar 13.96% 12.21% -0.125137745 Err:508
Documentos por pagar 3.18% 3.99% 0.2525500422 Err:508
Deudas Acumuladas 1.22% 1.50% 0.2212362911 Err:508
Total pasivo corriente 18.37% 17.70% -0.036580259 Err:508

Deuda a largo plazo 36.74% 39.88% 0.0855433699 Err:508

Err:509 Err:508 Err:508 Err:508
Err:509 Err:508 Err:508 Err:508
Err:509 Err:508 Err:508 Err:508
Err:509 Err:508 Err:508 Err:508
Total Pasivo 55.11% 57.58% 0.0448354935 Err:508

Patrimonio de los accionistas

Capital en acciones comunes 26.99% 29.91% 0.1081999012 Err:508
Ganancias retenidas 17.90% 12.51% -0.301116486 Err:508
Err:509 Err:508 Err:508 Err:508
Err:509 Err:508 Err:508 Err:508
Err:509 Err:508 Err:508 Err:508
Err:509 Err:508 Err:508 Err:508
Err:509 Err:508 Err:508 Err:508
Err:509 Err:508 Err:508 Err:508
Total Patrimonio 44.89% 42.42% -0.055035385 Err:508
Total Pasivo + Patrimonio 100.00% 100.00% 0 Err:508
Y-o-Y Change
Razones de Liquidez
2006
Liquidity Ratios:
Liquidez Corriente 1.84
Prueba Acida 0.75

Indices de Actividad
Rotacin de Inventarios 5.61
Edad promedio de Inventario 65.07
Periodo Promedio de Cobro 20.74
Rotacin Cuentas por cobrar 17.35
Rotacin Promedio de pago 44.61
Rotacion Cuentas por pagar 8.07
Rotacion de Activos 1.47
Rotacin de Activos Fijos ='Income Statement'!D4/'Balance Sheet'!D17

Debt Management Ratios:

Debt Ratio 55%
Debt to Equity 123%
Days Payables Outstanding (DPO) 45.23
Interest Coverage (Times Interest Earned) 19953.49

Profitability Ratios:
Profit Margin on Sales Err:508
Gross Margin 23%
Basic Earning Power 11%
Return on Assets (ROA) Err:508
Return on Equity (ROE) Err:508
!D4/'Balance Sheet'!D17