Calculate OCF, NCS, NWC, CFFA cash flow to Creditors and Cash flow to stockholders?

OCF= EBIT + DEPRECIATION-TAX

6000+3000-1360 = 7640

NCS = DEPRECIATION + CHANFE IN FA

3000 + (31500-30000) = 4500

Change in NWC = (2018)NWC - (2017)NWC = (CA-CL),2018 - (CA - CL),2017

( 18,500 - 8,916 ) - (18,000 - 9,000 ) = 584

CFFA = Cash Flow from Stockholders + Cash Flow from Creditors

Cash Flow from Stockholders = Dividends - Change in Common Stock

1056 - (16500 - 14000) = -1444

Cash Flow from Creditors = Interest - Change in LTD

2000 - (13000 - 15000) = 4000
a common-size balance sheet for each year for El-Amal Development. And Horizontal Analysis

Common Size Common Size

2017 2018 2017 2018
Assets
Current Assets
Cash $4,000 $3,000 Cash 8% 6% Cash -25%
Accounts Receivable 9,000 11,000 Accounts Receivable 19% 22% Accounts Receivable 22%
Inventory 5,000 4,500 Inventory 10% 9% Inventory 10%
Total $18,000 $18,500
Fixed assets
Net plant and equipment 30,000 31500 Net plant and equipment 63% 63% Net plant and equipme 5%
Total Assets 48,000 50,000

Liabilities and Owners' Equity

Current liabilities
Accounts payable $3,000 2500 Accounts payable 6% 5% Accounts payable -17%
Notes payable 6,000 6,416 Notes payable 13% 13% Notes payable 7%
Total $9,000 $8,916
Long-term debt $15,000 $13,000 Long-term debt 31% 26% Long-term debt 13%
Total liabilities $24,000 $21,916 Total liabilities -9%

Owners' Equity

Common stock and paid- Common stock and paid- Common stock and
14,000 16,500 29% 33% 18%
in surplus in surplus paid-in surplus

Retained earnings 10,000 11,584 Retained earnings 21% 23% Retained earnings 16%
Total $24,000 $28,084
Total Liabilities and Owners' Equity $48,000 $50,000
Prepare a common-size income statement for El-Amal Development.

Common Size
Sales $25,000 100%
Cost of goods sold 16,000 64%
Depreciation 3,000 12%
Earnings before interest and taxes $6,000 24%
Interest paid 2,000 8%
Taxable income $4,000 16%
Taxes (34%) 1,360 5%
Net income $2,640 11%
Retained earnings $1,584 6%
Dividends 1,056 4%
4. Compute the measures of short-term solvency, using the 2018 financial statement data

Liquidity Ratio Curret Assets/Current Liabilities #REF!

Current Ratio Current Assets/Current Liabilitie #REF!

Quick Ratio Current Assets-Inventory/Current Liabilities #REF!

Current assets #REF!
Inventory #REF!
Current Liabilities #REF!

Cash Ratio Cash+Securities/Current Liabilities #REF!

Cash #REF!
Current Liabilities #REF!

5. Compute the measures of long-term solvency, using the 2018 financial statement data.
Debt Ratio Total Debt /Total Assets (50000-28284)/50000 #REF!
Debt/Equity Ratio= Total Debt/Total Equity (8916+13000)/28084 #REF!
Equity Multiplier Total Assets/Total Equity 50000/28084 #REF!
Intesert Coverage EBIT/Interest 6000/2000 3
Cash Coverage EBIT+Depreciation/Interest (6000+3000)/2000 4.5
6-Compute the asset management measures using the 2018 financial statement data.

TATO = Sales/TA 0.5

CATO = Sales/CA 1.35
FATO = Sales/FA 0.79
ITO = COGS/Inventory 3.56
ARTO = Sales / AR 2.27
AP Turnover = COGS/Ap 6.4

7. Compute the profitability measures using the 2018 balance sheet and income statement data

PM = NI/Sales 0.11
ROA = NI/TA 0.05
ROE = NI/TE 0.09
ROI = EBIT/TA 0.12

8-Use the Du Pont identity to compute return on equity and return on assets for El-Amal Development.

ROE= PM * EM * TATO 0.09

PM = NI /Sales 0.11
EM = TA / TE 1.78
TATO = Sales / TA 0.5

ROA = NI / TA 0.05
 2017 2018
Assets
Current Assets
Cash $4,000 $3,000
Accounts Receivable 9,000 11,000
Inventory 5,000 4,500
Total $18,000 $18,500
Fixed assets
Net plant and equipment 30,000 31500
Total Assets 48,000 50,000

Liabilities and Owners' Equity

Current liabilities
Accounts payable $3,000 2500
Notes payable 6,000 6,416
Total $9,000 $8,916

Long-term debt $15,000 $13,000

Total liabilities $24,000 $21,916

Owners' Equity

Common stock and paid-

14,000 16,500
in surplus

Retained earnings 10,000 11,584

Total $24,000 $28,084
Total Liabilities and Owners' Equity $48,000 $50,000
Sales $25,000
Cost of goods sold 16,000
Depreciation 3,000
Earnings before interest and
taxes $6,000
Interest paid 2,000
Taxable income $4,000
Taxes (34%) 1,360
Net income $2,640
Retained earnings $1,584
Dividends 1,056