ABC Company

INCOME STATEMENT FOR THE YEAR ENDED 31S

Total operating Revenue

Less: Cost of Good Sold
Gross Profit
Less Operating Expenses
Selling Expenses
General and Administrative Expenses
Depreciation Expenses
Fixed Expenses
Total Operating Income
Net Operating Income
Other Income
Earning before interest and Taxes (EBIT)
Less: Interest Expences
Interest on Short term Notes
Interest on Short term Borrowing
Total Interest Expense
Pre tax Earning (Earning Before Taxes, EBT)
Less Taxes
Current Taxes
Deferred Taxes
Total Tax (rate=40%)
Net Income
Less: preferred stock dividend
Net earning Available for common stockholders
Earning Per Share(EPS), 100000 Shares Outstanding
Retained earnings
DividendS pay to Holders of common Stock
ABC Company
YEAR ENDED 31ST DECEMBER,2012 & 2011

$ thousand Percent $ thousand Percent

(except EPS), of Sales, (except EPS), of Sales,
2012 2012 2011 2011
2575.00 100.00% 2050.00 100.00%
1150.00 44.66% 985.00 48.05%
1425.00 55.34% 1065.00 51.95%
0.00% 0.00%
275.00 10.68% 250.00 12.20%
225.00 8.74% 205.00 10.00%
100.00 3.88% 95.00 4.63%
75.00 2.91% 75.00 3.66%
675.00 26.21% 625.00 30.49%
750.00 29.13% 440.00 21.46%
20.00 0.78% 455.00 22.20%
770.00 29.90% 895.00 43.66%
0.00% 10.00 0.49%
10.00 0.39% 55.00 2.68%
50.00 1.94% 390.00 19.02%
60.00 2.33% 445.00 21.71%
710.00 27.57% 450.00 21.95%
0.00% 0.00 0.00%
160.00 6.21% 234.00 11.41%
124.00 4.82% 95.00 4.63%
284.00 11.03% 139.00 6.78%
426.00 16.54% 311.00 15.17%
95.00 3.69% 50.00 2.44%
331.00 12.85% 261.00 12.73%
3.31 1.39 0.07%
220.00 8.54% 50.00 2.44%
111.00 4.31% 89.00 4.34%
 ABC Company
Changes in Balance Shee
31 DECEMBER,2011 & 20

Assets
Current assets
Cash and equivalent
Accounts receivable
Inventory
Other
Total Current assets
Fixed assets
Property & land
Equipment/tools
Furniture & fitout
Vehicles
Accumulated depreciation
Net Fixed assets
other (includes certain leases)
Total Fixed assets
Total assets
Liabilities
Current/short-term liabilities
Accounts payable
short-term notes payable
Accruals and other current liabilities
Total Current liabilities
Long-term liabilities
Total liabilities
Stockholders equity
preferred stock
common stock (10 par, 100000 outstanding)
Paid-in capital in excess of par on common Stock
Retained earning
Total stockholder Equity
Total liabilities + total stockholder Equity
 ABC Company
hanges in Balance Sheet
DECEMBER,2011 & 2012

$ thousand, $ thousand, Change, Change,

2012 2011 $ thousand $ thousand

Assets

1565.00 990 575.00

565.00 605 -40.00 -4000%
895.00 1,215 -320.00 -32000%
215.00 180 35.00 3500%
3240.00 2,990 250.00 -325
0.00 0%
2400.00 2,400 0.00 0%
1880.00 1,575 305.00 30500%
435.00 390 45.00 4500%
140.00 115 25.00 2500%
-1005.00 -905 -100.00 -10000%
3850.00 3,575 275.00 27500%
75.00 70 5.00 500%
3925.00 3,645 280.00 28000%
7165.00 6,635 530.00 -4500%
Liabilities

300.00 295 5.00

1275.00 965 310.00
 145.00 295 -150.00
1720.00 1,555 165.00
1900.00 1,755 145.00
3620.00 3,310 310.00

200.00 200 0.00

1000.00 1,000 0.00
1985.00 1,985 0.00
360.00 140 220.00
3545.00 3,325 220.00
7165.00 6,635 530.00
 LIQUIDITY MEAS
Net Working Capital
Ratio, Net Working Capital
to Sales

Ratio, Net Working Capital

to Current Assets

Current Ratio

Quick Ratio

Activity or Efficiency

Inventory Turnover
(Turnovers per year)

Average Collection Period

(Days)

Accounts Receivable
Turnover Ratio

Average Payment Period

(Days)
 Fixed Assets Turnover Ratio

Total Assets Turnover Ratio

Leverage or Debt R
Total Debt to
Total Assets
Long Term Debt to
Total Assets

Long Term Debt to

Total Capitalization

Total Debt to
Stockholders' Equity

Long-Term Debt to
Stockholers' Equity

Interest Coverage

Times Interest Earned

Ratio

Cash Coverage Ratio

Profitability Mea
Gross Profit Margin

Operating Profit Margin

Net Operating Margin

Return on Total Assets

Return on Equity (ROE)

Return on Common
Equity
 LIQUIDITY MEASURES
Total Current Assets - Total Current Liabilities
Net Working Capital
Sales

Net Working Capital

Current Assets

Current Assets
Current Liabilities
Current Assets - Inventory
Current Liabilities

Activity or Efficiency Measures

Assumptions: Percent of Sales to Customers that are on credit =
Percent of company purchases that are on credi
Number of business days
Annual Cost of Goods Sold ( COGS)
Average Cost of Inventory

Average Accounts Receivable = Average Accounts Receivable

Average Daily credit sales Factor*Annual Credit Sales Revenues/36

Annual credit sales

Average Accounts Receivable

Accounts Payable = Accounts Payable

Average Daily Credit Purchases Factor* Average Annual COGS/365
 Annual Sales Revenue
Fixed Assets
Annual Sales Revenue
Total Assets

Leverage or Debt Ratios

Total Liabilities
Total Assets
Long Term Debt
Total Assets

Long Term Debt

Long Term Debt +Total Stockholders' Equity

Total Liabilities
Total Stockholders' Equity

Long Term Debt

Total Stockholders' Equity

Interest Coverage Ratios

Earnings Before Interest and Taxes (EBIT)
Interest Expense

Cash Available = EBIT+Depreciation

Interest Expense Interest Expense

Profitability Measures
 Gross Profit
Sales
Earning Before Interest and Taxes (EBIT)
Sales
Earning after Interest and Taxes (EAT)
Sales
Earning after Interest and Taxes (EAT)
Total Assets
Earning after Interest and Taxes (EAT)
Total Stockholers' Equity
Net Earnings avaialable to commonstockholders
Common Stockholders' Equity
 1520.00

0.590

0.469

1.884

1.363

90%
95%
365

1.090

92.1

3.962

108.0
 0.656

0.359

0.505

0.265

0.349

1.021

0.536

12.833

14.500
0.553

0.299

0.165

0.059

0.120

0.099
 SUMMARY OF FINANCIAL M
OF 2012 AND 2011 RESUL

LIQUIDITY

Net Working Capital

Ratio, Net Working Capital to Sales

Ratio, Net Working Capital to Current Assets

Current Ratio

Quick Ratio

Activity or Efficiency Measures

Inventory Turnover (Turnovers per year)

Average Collection Period (Days)

Accounts Receivable Turnover Ratio

Average Payment Period (Days)

Fixed Assets Turnover Ratio

Total Assets Turnover Ratio

Leverage or Debt Ratios

Total Debt to Total Assets

Long Term Debt to Total Assets

Long Term Debt to Total Capitalization

Total Debt to Stockholders' Equity

Long-Term Debt to Stockholers' Equity

Interest Coverage Ratios

Times Interest Earned

Ratio
Cash Coverage Ratio
Profitability Measures

Gross Profit Margin

Operating Profit Margin

Net Operating Margin

Return on Total Assets

Return on Equity (ROE)

Return on Common Equity

RY OF FINANCIAL MEASURES AND EVALUATION
2012 AND 2011 RESULTS FOR ABC COMPANY

Evaluation of Results

Industry
ABC COMPANY 2012 to 2011

2012 2011 Average

LIQUIDITY MEASURES

1520.00 1435.00 Good

0.590 1435.000 Bad
0.469 0.480
Bad
1.884 1.923 Bad
1.363 1.141
Good
res
90% Good
95% Good
365 Good

na
1.090 na

na
92.1 na
 na
3.962 na
na
108.0 na

0.656 0.562 Good

0.359 0.309 Good

0.505 0.499 Good

0.265 0.265 Good

0.349 0.345 Good

1.021 0.995 Good

0.536 0.528 Good

12.833 Good
14.500 Good

0.553 0.520 Good

0.299 Good

0.165 Good

0.059 Good

0.120 Good

0.099 Good
ION

Evaluation of Results

2012
2012 to Industry
Overall

Good

Good

Good

Good

Good