DATA SECTION

CHISHOLM COMPANY FINANCIAL REPORTS FOR YEARS 2015 & 2016

INCOME STATEMENT
2015 2016
Sales revenue $ 1,783 $ 2,675
Cost of Goods Sold 1,248 1,980

Gross Profit 535 695

Selling and Admin. Expenses 89 134
Interest 36 85
Depreciation 50 187
Other expenses (Income) 18 27

Income before Taxes 342 262

Taxes 137 105

Net Income $ 205 $ 157

Dividends paid 103 79

Increase Retained Earnings $ 102 $ 78

BALANCE SHEET 2015 2016

Cash and Equivalents $ 143 $ 60

Accounts receivable 187 281
Inventories 303 455
Other current Assets 80 8

Total current Assets 713 804

Property, Plant and Equipment 1,212 1,818

less Accumulated Depreciation 499 686

Total fixed Assets 713 1,132

Other Assets 152 226

Total Assets $ 1,578 $ 2,162

Accounts Payable $ 160 $ 275

Notes Payable 169 267
Other current Liabilities 27 29

Total Current Liabilities 356 571

Long- term Debt 357 785

Other long term Obligations 164 84

Total long term Liabilities 521 869

Common Stock 357 298

Retained Earnings 285 363
Other Equity 59 61

Total Equity 701 722

Total Liabilities and Equity $ 1,578 $ 2,162

Days in analysis period: 360

****************************************************
REPORT SECTION
Profitability Ratios:
Profit Margin = Ne
RATIO ANALYSIS ROA= Net Income
ROE= Net Income

Liquidity Ratios:
Profitability Ratios 2015 2016 Current Ratio= To
Quick Ratio (or Ac
Current Liabilities
Profit Margin 11.50% 5.87%
Leverage Ratios:
ROA 12.99% 7.26% Debt to Assets= To
ROE 29.24% 21.75% Debt to Equity= To
Times Interest Ear
Expense
Liquidity Ratios 2015 2016

Current Ratio 2.00 1.41

Quick ratio 1.15 0.61

Leverage Ratios 2015 2016

Debt to Assets 0.56 0.67

Debt to Equity 1.25 1.99
Times Interest Earned 10.50 4.08

Profitability Ratios
35.00%
 Profitability Ratios
35.00%

30.00%

25.00%

20.00%

15.00%

10.00%

5.00%

0.00%
1 2

Profit Margin ROA ROE

Leverage Ratios
12.00

10.00

8.00

6.00

4.00

2.00

0.00
1 2

Debt to Assets Debt to Equity Times Interest Earned

Profitability Ratios:
Profit Margin = Net Income/ Sales
ROA= Net Income/ Total Assets
ROE= Net Income/ Total Equity

Liquidity Ratios:
Current Ratio= Total Current Assets/ Total Current Liabilities
Quick Ratio (or Acid Test Ratio)= (Total Current Assets-Inventories)/ Total
Current Liabilities

Leverage Ratios:
Debt to Assets= Total liabilities/Total Assets
Debt to Equity= Total liabilities/ Total Equity
Times Interest Earned= (Income before Taxes + Interest expense)/ Interest
Expense

Liquidity Ratios
2.50
 Liquidity Ratios
2.50

2.00

1.50

1.00

0.50

0.00
1 2

Current Ratio Quick ratio

Current Liability Structure

8%

45%

47%

Accounts Payable Notes Payable Other current Liabilities

DATA SECTION REPORT SECTION

Bound percentage: 0.25% Analysis 1:

Average Max
Month Date Interbank rate Date Ceiling rate Floor rate January 22,637.952 22,693.000
1 Fri 1/1/2016 22,608 01/01/16 22,664.52 22,551.48 February 22,698.952 22,744.000
1 Mon 1/4/2016 22,610 01/04/16 22,666.53 22,553.48 March 22,709.609 22,736.000
1 Tue 1/5/2016 22,614 01/05/16 22,670.54 22,557.47 April 22,688.286 22,699.000
1 Wed 1/6/2016 22,622 01/06/16 22,678.56 22,565.45 May 22,710.773 22,733.000
1 Thu 1/7/2016 22,620 01/07/16 22,676.55 22,563.45 June 22,739.318 23,201.000
1 Fri 1/8/2016 22,625 01/08/16 22,681.56 22,568.44
1 Mon 1/11/2016 22,628 01/11/16 22,684.57 22,571.43
1 Tue 1/12/2016 22,621 01/12/16 22,677.55 22,564.45 Analysis 2: (with range names in the fomulas)
1 Wed 1/13/2016 22,624 01/13/16 22,680.56 22,567.44 Average Max
1 Thu 1/14/2016 22,628 01/14/16 22,684.57 22,571.43 January 22,637.95 22,693
1 Fri 1/15/2016 22,633 01/15/16 22,689.58 22,576.42 February 22,698.95 22,744
1 Mon 1/18/2016 22,631 01/18/16 22,687.58 22,574.42 March 22,709.61 22,736
1 Tue 1/19/2016 22,631 01/19/16 22,687.58 22,574.42 April 22,688.29 22,699
1 Wed 1/20/2016 22,634 01/20/16 22,690.59 22,577.42 May 22,710.77 22,733
1 Thu 1/21/2016 22,650 01/21/16 22,706.63 22,593.38 June 22,739.32 23,201
1 Fri 1/22/2016 22,655 01/22/16 22,711.64 22,598.36
1 Mon 1/25/2016 22,661 01/25/16 22,717.65 22,604.35
1 Tue 1/26/2016 22,658 01/26/16 22,714.65 22,601.36 Check if Analysis 1 and 2 provide the same result
1 Wed 1/27/2016 22,668 01/27/16 22,724.67 22,611.33 A "FALSE" value indicates
1 Thu 1/28/2016 22,683 01/28/16 22,739.71 22,626.29 inconsistencies between respective
1 Fri 1/29/2016 22,693 01/29/16 22,749.73 22,636.27 locations
2 Mon 2/1/2016 22,688 02/01/16 22,744.72 22,631.28 1 1
2 Tue 2/2/2016 22,676 02/02/16 22,732.69 22,619.31 1 1
2 Wed 2/3/2016 22,692 02/03/16 22,748.73 22,635.27 1 1
2 Thu 2/4/2016 22,672 02/04/16 22,728.68 22,615.32 1 1
2 Fri 2/5/2016 22,660 02/05/16 22,716.65 22,603.35 1 1
2 Mon 2/8/2016 22,656 02/08/16 22,712.64 22,599.36 1 1
2 Tue 2/9/2016 22,680 02/09/16 22,736.70 22,623.30
2 Wed 2/10/2016 22,690 02/10/16 22,746.73 22,633.28
2 Thu 2/11/2016 22,695 02/11/16 22,751.74 22,638.26 Analysis 3: Statistic
2 Fri 2/12/2016 22,689 02/12/16 22,745.72 22,632.28 Number of days 130
2 Mon 2/15/2016 22,696 02/15/16 22,752.74 22,639.26
2 Tue 2/16/2016 22,700 02/16/16 22,756.75 22,643.25 Rate Condition Number of days
2 Wed 2/17/2016 22,706 02/17/16 22,762.77 22,649.24 >23013 1
2 Thu 2/18/2016 22,720 02/18/16 22,776.80 22,663.20 >22690 76
2 Fri 2/19/2016 22,712 02/19/16 22,768.78 22,655.22 >22610 128
2 Mon 2/22/2016 22,704 02/22/16 22,760.76 22,647.24
2 Tue 2/23/2016 22,720 02/23/16 22,776.80 22,663.20 Rate Value
2 Wed 2/24/2016 22,725 02/24/16 22,781.81 22,668.19 Highest 23,201
2 Thu 2/25/2016 22,719 02/25/16 22,775.80 22,662.20 Second-highest 23,013
2 Fri 2/26/2016 22,734 02/26/16 22,790.84 22,677.17 Lowest 22,608
2 Mon 2/29/2016 22,744 02/29/16 22,800.86 22,687.14 Second-lowest 22,610
3 Tue 3/1/2016 22,736 03/01/16 22,792.84 22,679.16
3 Wed 3/2/2016 22,731 03/02/16 22,787.83 22,674.17
3 Thu 3/3/2016 22,727 03/03/16 22,783.82 22,670.18 Count number of Fridays with interbank rate greater than
3 Fri 3/4/2016 22,722 03/04/16 22,778.81 22,665.20
3 Mon 3/7/2016 22,722 03/07/16 22,778.81 22,665.20
3 Tue 3/8/2016 22,732 03/08/16 22,788.83 22,675.17
3 Wed 3/9/2016 22,728 03/09/16 22,784.82 22,671.18
3 Thu 3/10/2016 22,708 03/10/16 22,764.77 22,651.23
3 Fri 3/11/2016 22,696 03/11/16 22,752.74 22,639.26
3 Mon 3/14/2016 22,693 03/14/16 22,749.73 22,636.27
3 Tue 3/15/2016 22,701 03/15/16 22,757.75 22,644.25
3 Wed 3/16/2016 22,705 03/16/16 22,761.76 22,648.24
3 Thu 3/17/2016 22,707 03/17/16 22,763.77 22,650.23
3 Fri 3/18/2016 22,712 03/18/16 22,768.78 22,655.22
3 Mon 3/21/2016 22,710 03/21/16 22,766.78 22,653.23
3 Tue 3/22/2016 22,714 03/22/16 22,770.79 22,657.22
3 Wed 3/23/2016 22,706 03/23/16 22,762.77 22,649.24
3 Thu 3/24/2016 22,696 03/24/16 22,752.74 22,639.26
3 Fri 3/25/2016 22,686 03/25/16 22,742.72 22,629.29
3 Mon 3/28/2016 22,698 03/28/16 22,754.75 22,641.26
3 Tue 3/29/2016 22,701 03/29/16 22,757.75 22,644.25
3 Wed 3/30/2016 22,696 03/30/16 22,752.74 22,639.26
3 Thu 3/31/2016 22,694 03/31/16 22,750.74 22,637.27
4 Fri 4/1/2016 22,697 04/01/16 22,753.74 22,640.26
4 Mon 4/4/2016 22,695 04/04/16 22,751.74 22,638.26
4 Tue 4/5/2016 22,699 04/05/16 22,755.75 22,642.25
4 Wed 4/6/2016 22,694 04/06/16 22,750.74 22,637.27
4 Thu 4/7/2016 22,692 04/07/16 22,748.73 22,635.27
4 Fri 4/8/2016 22,688 04/08/16 22,744.72 22,631.28
4 Mon 4/11/2016 22,690 04/11/16 22,746.73 22,633.28
4 Tue 4/12/2016 22,685 04/12/16 22,741.71 22,628.29
4 Wed 4/13/2016 22,683 04/13/16 22,739.71 22,626.29
4 Thu 4/14/2016 22,680 04/14/16 22,736.70 22,623.30
4 Fri 4/15/2016 22,680 04/15/16 22,736.70 22,623.30
4 Mon 4/18/2016 22,682 04/18/16 22,738.71 22,625.30
4 Tue 4/19/2016 22,687 04/19/16 22,743.72 22,630.28
4 Wed 4/20/2016 22,690 04/20/16 22,746.73 22,633.28
4 Thu 4/21/2016 22,684 04/21/16 22,740.71 22,627.29
4 Fri 4/22/2016 22,678 04/22/16 22,734.70 22,621.31
4 Mon 4/25/2016 22,683 04/25/16 22,739.71 22,626.29
4 Tue 4/26/2016 22,689 04/26/16 22,745.72 22,632.28
4 Wed 4/27/2016 22,694 04/27/16 22,750.74 22,637.27
4 Thu 4/28/2016 22,688 04/28/16 22,744.72 22,631.28
4 Fri 4/29/2016 22,696 04/29/16 22,752.74 22,639.26
5 Mon 5/2/2016 22,700 05/02/16 22,756.75 22,643.25
5 Tue 5/3/2016 22,705 05/03/16 22,761.76 22,648.24
5 Wed 5/4/2016 22,699 05/04/16 22,755.75 22,642.25
5 Thu 5/5/2016 22,706 05/05/16 22,762.77 22,649.24
5 Fri 5/6/2016 22,701 05/06/16 22,757.75 22,644.25
5 Mon 5/9/2016 22,709 05/09/16 22,765.77 22,652.23
5 Tue 5/10/2016 22,715 05/10/16 22,771.79 22,658.21
5 Wed 5/11/2016 22,720 05/11/16 22,776.80 22,663.20
5 Thu 5/12/2016 22,723 05/12/16 22,779.81 22,666.19
5 Fri 5/13/2016 22,733 05/13/16 22,789.83 22,676.17
5 Mon 5/16/2016 22,727 05/16/16 22,783.82 22,670.18
5 Tue 5/17/2016 22,721 05/17/16 22,777.80 22,664.20
5 Wed 5/18/2016 22,714 05/18/16 22,770.79 22,657.22
5 Thu 5/19/2016 22,716 05/19/16 22,772.79 22,659.21
5 Fri 5/20/2016 22,710 05/20/16 22,766.78 22,653.23
5 Mon 5/23/2016 22,707 05/23/16 22,763.77 22,650.23
5 Tue 5/24/2016 22,712 05/24/16 22,768.78 22,655.22
5 Wed 5/25/2016 22,704 05/25/16 22,760.76 22,647.24
5 Thu 5/26/2016 22,698 05/26/16 22,754.75 22,641.26
5 Fri 5/27/2016 22,706 05/27/16 22,762.77 22,649.24
5 Mon 5/30/2016 22,709 05/30/16 22,765.77 22,652.23
5 Tue 5/31/2016 22,702 05/31/16 22,758.76 22,645.25
6 Wed 6/1/2016 22,697 06/01/16 22,753.74 22,640.26
6 Thu 6/2/2016 22,690 06/02/16 22,746.73 22,633.28
6 Fri 6/3/2016 22,695 06/03/16 22,751.74 22,638.26
6 Mon 6/6/2016 22,687 06/06/16 22,743.72 22,630.28
6 Tue 6/7/2016 22,680 06/07/16 22,736.70 22,623.30
6 Wed 6/8/2016 22,682 06/08/16 22,738.71 22,625.30
6 Thu 6/9/2016 22,678 06/09/16 22,734.70 22,621.31
6 Fri 6/10/2016 22,685 06/10/16 22,741.71 22,628.29
6 Mon 6/13/2016 22,695 06/13/16 22,751.74 22,638.26
6 Tue 6/14/2016 22,703 06/14/16 22,759.76 22,646.24
6 Wed 6/15/2016 22,694 06/15/16 22,750.74 22,637.27
6 Thu 6/16/2016 22,690 06/16/16 22,746.73 22,633.28
6 Fri 6/17/2016 22,698 06/17/16 22,754.75 22,641.26
6 Mon 6/20/2016 22,702 06/20/16 22,758.76 22,645.25
6 Tue 6/21/2016 22,694 06/21/16 22,750.74 22,637.27
6 Wed 6/22/2016 22,685 06/22/16 22,741.71 22,628.29
6 Thu 6/23/2016 22,689 06/23/16 22,745.72 22,632.28
6 Fri 6/24/2016 22,672 06/24/16 22,728.68 22,615.32
6 Mon 6/27/2016 22,683 06/27/16 22,739.71 22,626.29
6 Tue 6/28/2016 22,952 06/28/16 23,009.38 22,894.62
6 Wed 6/29/2016 23,013 06/29/16 23,070.53 22,955.47
6 Thu 6/30/2016 23,201 06/30/16 23,259.00 23,143.00
 Min Average Max Min
22,608.000 January
22,656.000 February
22,686.000 March
22,678.000 April
22,698.000 May
22,672.000 June

n the fomulas)
Min
22,608 Date 4/26/2016
22,631 Citibank rate 22,901
22,686 Ceiling rate 22,746
22,686 Floor rate
22,698
22,672

de the same result

E" value indicates
s between respective
ocations
1
0
1
 0
1
1

rbank rate greater than 22,680

SALES DISCOUNT
HAPPY SHOP

DATA SECTION 1: SALES DISCOUNT

Purchase value Discount
20,000 1%
50,000 3%
10%

DATA SECTION 2: CUSTOMER DATABASES

Name Sales Discount rate
Leslie 12,000 1%
Tom 20,000 3%
Thomas 60,000 10%
Tucker 25,000 3%

Report Section
Name Purchase value Discount (V/N)
Leslie 12,000 12,000
Tom 20,000 60,000
Thomas 60,000 600,000
Tucker 25,000 75,000
Data Section 1: Categories
From up
0
5
8

Data Section 2: Students Database:

Name
Ali
Hoang
Ben
Elsa
Anna
Einstein
David

Report Section
Name Mark
Ali 2
Hoang 4
Ben 5
Elsa 9
Anna 10
Einstein 6
David 7
Comment
Fail
Pass
Pass with flying colour

Mark
2
4
5
9
10
6
7

Nest if Vlookup
Comment
Fail 2 Fail
Fail 4 Fail
Pass 5 Pass
Pass with flying colour 9 Pass with flying colour
Pass with flying colour 10 Pass with flying colour
Pass 6 Pass
Pass 7 Pass
PASS WITH FLYING COLOR

DATA SECTION 1: CATEGORIES REPORT SECTION Documentation: Name of

From up Comment Enter student name Steve Pham
0 Fail
5 Pass Mark 9
8 Pass with flying colour Comment Pass with flying colour

DATA SECTION 2: DATA BASE CALCULATION

Name Mark Name Mark Comment
Bill Nguyen 9 Bill Nguyen 9 PASS with flying color
Steve Pham 3 Steve Pham 3 FAIL
Jollie Tran 4.5 Jollie Tran 4.5 FAIL
Brad Le 10 Brad Le 10 PASS with flying color
Trish Bui 6 Trish Bui 6 PASS
Documentation: Name of the model, purpose of the model, date created, instruction