Description

Complete the spreadsheet for the income statement part. Note the uploaded year.Financial Statement Analysis Package (FSAP)

A Comment on Entering Financial Statement Data:

Analyst Name:

Company Name:

Year (Most recent in far right column.)

BALANCE SHEET DATA

Cash

Marketable Securities

Accounts Receivable – Trade

Inventories

Other Current Assets (1)

Other Current Assets (2)

CURRENT ASSETS

Long Term Investments in Securities

Property, Plant & Equipment – at cost

Accumulated Depreciation

Amortizable Intangible Assets (net)

Goodwill and Nonamort. Intangibles

Other Non-Current Assets (1)

Other Non-Current Assets (2)

TOTAL ASSETS

Accounts Payable – Trade

Notes Payable and Short Term Debt

Current Maturities of Long Term Debt

Other Current Liabilities (1)

Other Current Liabilities (2)

CURRENT LIABILITIES

Long Term Debt

Deferred Taxes

Other Non-Current Liabilities (1)

Other Non-Current Liabilities (2)

TOTAL LIABILITIES

Minority Interest in Subsidiaries

Preferred Stock

Common Stock + Paid in Capital

Retained Earnings

Accum. Other Comprehensive Income

Other Equity Adjustments

Treasury Stock

SHAREHOLDERS’ EQUITY

TOTAL LIABILITIES AND EQUITIES

2017

0

0

0

0

0

0

2018

2019

2020

2021

2022

11,946

121,822

26,481

2,662

6,751

11,356

122,463

29,524

2,063

10,146

13,576

122,951

32,011

1,895

11,482

14,224

116,110

38,043

2,636

13,393

13,931

90,826

44,261

3,742

16,924

169,662

1,862

58,683

-29,223

8,053

35,683

7,442

6,686

258,848

8,617

175,552

2,649

71,807

-35,330

7,750

42,026

14,723

7,379

286,556

9,382

181,915

2,965

87,348

-43,197

7,038

43,351

13,138

8,753

301,311

12,530

184,406

5,984

111,066

-51,351

7,800

49,711

15,075

11,088

333,779

15,163

169,684

6,891

134,058

-59,660

11,298

67,524

21,897

13,148

364,840

19,000

3,998

37,129

8,744

58,488

72,242

541

30,265

14,594

176,130

5,516

45,171

9,351

69,420

66,662

233

29,612

18,299

184,226

3,749

46,004

10,027

72,310

59,578

204

29,432

21,483

183,007

8,072

53,756

11,666

88,657

50,074

198

27,190

25,672

191,791

2,749

60,266

13,067

95,082

47,032

230

26,069

29,885

198,298

71,223

13,682

-2,187

78,520

24,150

-340

80,552

34,566

3,186

83,111

57,055

1,822

86,939

84,281

-4,678

82,718

258,848

102,330

286,556

118,304

301,311

141,988

333,779

166,542

364,840

INCOME STATEMENT DATA

Revenues

Cost of Goods Sold

Gross Profit

Selling, General and Admin. Expense

Other Operating Expenses (1)

Other Operating Expenses (2)

Other Operating Expenses (3)

Other Operating Income

Non-Recurring Operating Gains

Non-Recurring Operating Losses

Operating Profit

Interest Income

Interest Expense

Other Income or Gains

Unusual Income or Gains

Other Expenses or Losses

Unusual Expenses or Losses

Income before Tax

Income Tax Expense

Minority Interest in Earnings

Income from Discontinued Ops.

Extraordinary Gains (Losses)

Changes in Acctg. Principles

NET INCOME (computed)

Net Income (enter reported amount as a check)

Other Comprehensive Income Items

COMPREHENSIVE INCOME

0

0

0

0

0

198,270

-62,650

135,620

0

0

0

0

0

83,383

333

0

0

0

0

0

83,716

0

0

0

0

0

72,738

72,738

0

0

0

0

0

-6,500

66,238

STATEMENT OF CASH FLOWS DATA

NET INCOME

Add back Depreciation and Amortization Exps.

Other Addbacks to Net Income

Other Subtractions from Net Income

(Incr.) Decrease in Accts. Receivable – Trade

(Incr.) Decrease in Inventories

(Incr.) Decr. in Other Curr. Assets (1)

(Incr.) Decr. in Other Curr. Assets (2)

Incr. (Decr.) in Acct. Payable – Trade

Incr. (Decr.) in Other Current Liabilities (1)

Incr. (Decr.) in Other Current Liabilities (2)

Incr. (Decr.) in Other Non-Current Liabs. (1)

Incr. (Decr.) in Other Non-Current Liabs. (2)

Other Operating Cash Flows

NET CF FROM OPERATIONS

Property, Plant, and Equipment Sold

Property, Plant, and Equipment Acquired

(Increase) Decrease in Marketable Securities

Investments Sold

Investments Acquired

Other Investment Transactions (1)

Other Investment Transactions (2)

NET CF FROM INVESTING ACTIVITIES

Increase in ST Borrowing

Decrease in ST Borrowing

Increase in LT Borrowing

Decrease in LT Borrowing

Issue of Capital Stock

Share repurchases – Treasury Stock

Dividend Payments

Other Financing Transactions (1)

Other Financing Transactions (2)

NET CF FROM FINANCING ACTIVITIES

Effects of exchange rate changes on cash

NET CHANGE IN CASH

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

SUPPLEMENTAL DATA

Statutory Tax Rate

Average Tax Rate

After-tax Effects of Nonrecurring and Unusual

Items on Net Income

Preferred Stock Dividends (total, if any)

Common Shares Outstanding

Earnings per Share (basic)

Common Dividends per Share

Market Price per Share

FINANCIAL DATA CHECKS

Assets – Liabilities – Equities

Net Income (computed) – Net Income (reported)

Cash Changes

0.350

#DIV/0!

0.350

#DIV/0!

0.350

#DIV/0!

0.350

#DIV/0!

0.350

#DIV/0!

0.210

0.000

0

0

0

0

-11,946

0

0

590

0

0

-2,220

0

0

-648

0

0

293

Financial Statement Analysis Package (FSAP)

Analyst Name:

Company Name:

0

0

DATA CHECKS

Assets – Liabilities – Equities

0

0

0

Net Income (computed) – Net Income (reported)

0

0

0

Cash Changes

-11946

590

In the computations below, a #DIV/0! message indicates that a ratio denominator is zero.

PROFITABILITY FACTORS:

Year

0

0

-2220

0

0

-648

2018

2019

2020

2021

2022

RETURN ON ASSETS (based on reported amounts):

Profit Margin for ROA

#DIV/0!

x Asset Turnover

0.0

= Return on Assets

0.0%

#DIV/0!

0.0

0.0%

#DIV/0!

0.0

0.0%

#DIV/0!

0.0

0.0%

36.6%

0.6

20.7%

RETURN ON ASSETS (excluding the effects of nonrecurring items):

Profit Margin for ROA

#DIV/0!

#DIV/0!

x Asset Turnover

0.0

0.0

= Return on Assets

0.0%

0.0%

#DIV/0!

0.0

0.0%

#DIV/0!

0.0

0.0%

36.6%

0.6

20.7%

RETURN ON COMMON EQUITY (based on reported amounts):

Profit Margin for ROCE

#DIV/0!

#DIV/0!

x Asset Turnover

0.0

0.0

x Capital Structure Leverage

3.1

2.9

= Return on Common Equity

0.0%

0.0%

#DIV/0!

0.0

2.7

0.0%

#DIV/0!

0.0

2.4

0.0%

36.7%

0.6

2.3

47.2%

RETURN ON COMMON EQUITY (excluding the effects of nonrecurring items):

Profit Margin for ROCE

#DIV/0!

#DIV/0!

#DIV/0!

x Asset Turnover

0.0

0.0

0.0

x Capital Structure Leverage

3.1

2.9

2.7

= Return on Common Equity

0.0%

0.0%

0.0%

#DIV/0!

0.0

2.4

0.0%

36.7%

0.6

2.3

47.2%

OPERATING PERFORMANCE:

Gross Profit / Revenues

Operating Profit / Revenues

Net Income / Revenues

Comprehensive Income / Revenues

Gross Profit Control Index

Operating Profit Contol Index

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

68.4%

42.1%

36.7%

33.4%

#DIV/0!

#DIV/0!

PERSISTENT OPERATING PERFORMANCE (excluding the effects of nonrecurring items):

Gross Profit / Revenues

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

Persistent Operating Profit / Revenues

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

Persistent Net Income / Revenues

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

68.4%

42.1%

36.7%

GROWTH:

Revenue Growth

Net Income Growth

Persistent Net Income Growth

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

RISK FACTORS:

Year

2018

2019

2020

2021

2022

LIQUIDITY:

Current Ratio

Quick Ratio

Operating Cash Flow to Current Liabilities

2.90

2.74

0.0%

2.53

2.35

0.0%

2.52

2.33

0.0%

2.08

1.90

0.0%

1.78

1.57

0.0%

ASSET TURNOVER:

Accounts Receivable Turnover

Days Receivables Held

Inventory Turnover

Days Inventory Held

Accounts Payable Turnover

Days Payables Held

Net Working Capital Days

Revenues / Average Net Fixed Assets

Revenues/ Average Cash

Days Sales Held in Cash

0.0

#DIV/0!

0.0

#DIV/0!

0.6

591

#DIV/0!

0.0

0.0

#DIV/0!

0.0

#DIV/0!

0.0

#DIV/0!

-0.1

-5484

#DIV/0!

0.0

0.0

#DIV/0!

0.0

#DIV/0!

0.0

#DIV/0!

0.0

-23803

#DIV/0!

0.0

0.0

#DIV/0!

0.0

#DIV/0!

0.0

#DIV/0!

0.1

6820

#DIV/0!

0.0

0.0

#DIV/0!

4.8

76

19.6

19

3.7

98

-3

3.0

14.1

25.9

SOLVENCY:

Total Liabilities / Total Assets

Total Liabilities / Shareholders’ Equity

LT Debt / LT Capital

LT Debt / Shareholders’ Equity

Operating Cash Flow to Total Liabilities

Interest Coverage Ratio (reported amounts)

Interest Coverage ratio (recurring amounts)

68.0%

212.9%

46.6%

87.3%

0.0%

#DIV/0!

#DIV/0!

64.3%

180.0%

39.4%

65.1%

0.0%

#DIV/0!

#DIV/0!

60.7%

154.7%

33.5%

50.4%

0.0%

#DIV/0!

#DIV/0!

57.5%

135.1%

26.1%

35.3%

0.0%

#DIV/0!

#DIV/0!

54.4%

119.1%

22.0%

28.2%

0.0%

-217.43

-217.43

0.59

27.78%

0.56

28.69%

0.60

27.52%

0.58

27.98%

1.87

3.10%

RISK FACTORS:

Bankruptcy Predictors:

Altman Z Score

Bankruptcy Probability

Earnings Manipulation Predictors:

Beneish Earnings Manipulation Score

Earnings Manipulation Probability

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

STOCK MARKET-BASED RATIOS:

Stock Returns

Price-Earnings Ratio (reported amounts)

Price-Earnings Ratio (recurring amounts)

Market Value to Book Value Ratio

#DIV/0!

#DIV/0!

#DIV/0!

0.0

#DIV/0!

#DIV/0!

#DIV/0!

0.0

#DIV/0!

#DIV/0!

#DIV/0!

0.0

#DIV/0!

#DIV/0!

#DIV/0!

0.0

#DIV/0!

#DIV/0!

0.00

0.0

INCOME STATEMENT ITEMS AS A PERCENT OF REVENUES:

Year

2018

2019

2020

2021

2022

Revenues

Cost of Goods Sold

Gross Profit

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

100.0%

-31.6%

68.4%

Selling, General and Admin. Expense

Other Operating Expenses (1)

Other Operating Expenses (2)

Other Operating Expenses (3)

Other Operating Income

Non-Recurring Operating Gains

Non-Recurring Operating Losses

Operating Profit

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

42.1%

Interest Income

Interest Expense

Other Income or Gains

Unusual Income or Gains

Other Expenses or Losses

Unusual Expenses or Losses

Income before Tax

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

0.0%

0.2%

0.0%

0.0%

0.0%

0.0%

42.2%

Income Tax Expense

Minority Interest in Earnings

Income from Discontinued Ops.

Extraordinary Gains (Losses)

Changes in Acctg. Principles

NET INCOME (computed)

Other Comprehensive Income Items

COMPREHENSIVE INCOME

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

0.0%

0.0%

0.0%

0.0%

0.0%

36.7%

-3.3%

33.4%

INCOME STATEMENT ITEMS: GROWTH RATES

Year

2018

2019

2020

2021

2022

COMPOUND

GROWTH

YEAR TO YEAR CHANGES IN PERCENT

RATE

Revenues

Cost of Goods Sold

Gross Profit

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

Selling, General and Admin. Expense

Other Operating Expenses (1)

Other Operating Expenses (2)

Other Operating Expenses (3)

Other Operating Income

Non-Recurring Operating Gains

Non-Recurring Operating Losses

Operating Profit

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

Interest Income

Interest Expense

Other Income or Gains

Unusual Income or Gains

Other Expenses or Losses

Unusual Expenses or Losses

Income before Tax

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

Income Tax Expense

Minority Interest in Earnings

Income from Discontinued Ops.

Extraordinary Gains (Losses)

Changes in Acctg. Principles

NET INCOME (computed)

Other Comprehensive Income Items

COMPREHENSIVE INCOME

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

COMMON SIZE BALANCE SHEET – AS A PERCENT OF TOTAL ASSETS

Year

2018

2019

2020

2021

2022

ASSETS:

Cash

Marketable Securities

Accounts Receivable – Trade

Inventories

Other Current Assets (1)

Other Current Assets (2)

CURRENT ASSETS

Long Term Investments in Securities

Property, Plant & Equipment – at cost

Accumulated Depreciation

Amortizable Intangible Assets (net)

Goodwill and Nonamort. Intangibles

Other Non-Current Assets (1)

Other Non-Current Assets (2)

TOTAL ASSETS

4.6%

47.1%

10.2%

1.0%

2.6%

0.0%

65.5%

0.7%

22.7%

-11.3%

3.1%

13.8%

2.9%

2.6%

100.0%

4.0%

42.7%

10.3%

0.7%

3.5%

0.0%

61.3%

0.9%

25.1%

-12.3%

2.7%

14.7%

5.1%

2.6%

100.0%

4.5%

40.8%

10.6%

0.6%

3.8%

0.0%

60.4%

1.0%

29.0%

-14.3%

2.3%

14.4%

4.4%

2.9%

100.0%

4.3%

34.8%

11.4%

0.8%

4.0%

0.0%

55.2%

1.8%

33.3%

-15.4%

2.3%

14.9%

4.5%

3.3%

100.0%

3.8%

24.9%

12.1%

1.0%

4.6%

0.0%

46.5%

1.9%

36.7%

-16.4%

3.1%

18.5%

6.0%

3.6%

100.0%

LIABILITIES:

Accounts Payable – Trade

Notes Payable and Short Term Debt

Current Maturities of Long Term Debt

Other Current Liabilities (1)

Other Current Liabilities (2)

CURRENT LIABILITIES

Long Term Debt

Deferred Taxes

Other Non-Current Liabilities (1)

Other Non-Current Liabilities (2)

TOTAL LIABILITIES

3.3%

0.0%

1.5%

14.3%

3.4%

22.6%

27.9%

0.2%

11.7%

5.6%

68.0%

3.3%

0.0%

1.9%

15.8%

3.3%

24.2%

23.3%

0.1%

10.3%

6.4%

64.3%

4.2%

0.0%

1.2%

15.3%

3.3%

24.0%

19.8%

0.1%

9.8%

7.1%

60.7%

4.5%

0.0%

2.4%

16.1%

3.5%

26.6%

15.0%

0.1%

8.1%

7.7%

57.5%

5.2%

0.0%

0.8%

16.5%

3.6%

26.1%

12.9%

0.1%

7.1%

8.2%

54.4%

Minority Interest in Subsidiaries

Preferred Stock

Common Stock + Paid in Capital

Retained Earnings

Accum. Other Comprehensive Income

Other Equity Adjustments

Treasury Stock

SHAREHOLDERS’ EQUITY

TOTAL LIABILITIES AND EQUITIES

0.0%

0.0%

27.5%

5.3%

-0.8%

0.0%

0.0%

32.0%

100.0%

0.0%

0.0%

27.4%

8.4%

-0.1%

0.0%

0.0%

35.7%

100.0%

0.0%

0.0%

26.7%

11.5%

1.1%

0.0%

0.0%

39.3%

100.0%

0.0%

0.0%

24.9%

17.1%

0.5%

0.0%

0.0%

42.5%

100.0%

0.0%

0.0%

23.8%

23.1%

-1.3%

0.0%

0.0%

45.6%

100.0%

BALANCE SHEET ITEMS: GROWTH RATES

Year

2018

2019

2020

2021

2022

COMPOUND

GROWTH

ASSETS:

Cash

Marketable Securities

Accounts Receivable – Trade

Inventories

Other Current Assets (1)

Other Current Assets (2)

CURRENT ASSETS

Long Term Investments in Securities

Property, Plant & Equipment – at cost

Accumulated Depreciation

Amortizable Intangible Assets (net)

Goodwill and Nonamort. Intangibles

Other Non-Current Assets (1)

Other Non-Current Assets (2)

TOTAL ASSETS

YEAR TO YEAR CHANGES IN PERCENT

RATE

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

-4.9%

0.5%

11.5%

-22.5%

50.3%

#DIV/0!

3.5%

42.3%

22.4%

20.9%

-3.8%

17.8%

97.8%

10.4%

10.7%

19.5%

0.4%

8.4%

-8.1%

13.2%

#DIV/0!

3.6%

11.9%

21.6%

22.3%

-9.2%

3.2%

-10.8%

18.6%

5.1%

4.8%

-5.6%

18.8%

39.1%

16.6%

#DIV/0!

1.4%

101.8%

27.2%

18.9%

10.8%

14.7%

14.7%

26.7%

10.8%

-2.1%

-21.8%

16.3%

42.0%

26.4%

#DIV/0!

-8.0%

15.2%

20.7%

16.2%

44.8%

35.8%

45.3%

18.6%

9.3%

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

Accounts Payable – Trade

Notes Payable and Short Term Debt

Current Maturities of Long Term Debt

Other Current Liabilities (1)

Other Current Liabilities (2)

CURRENT LIABILITIES

Long Term Debt

Deferred Taxes

Other Non-Current Liabilities (1)

Other Non-Current Liabilities (2)

TOTAL LIABILITIES

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

8.9%

#DIV/0!

38.0%

21.7%

6.9%

18.7%

-7.7%

-56.9%

-2.2%

25.4%

4.6%

33.6%

#DIV/0!

-32.0%

1.8%

7.2%

4.2%

-10.6%

-12.4%

-0.6%

17.4%

-0.7%

21.0%

#DIV/0!

115.3%

16.9%

16.3%

22.6%

-16.0%

-2.9%

-7.6%

19.5%

4.8%

25.3%

#DIV/0!

-65.9%

12.1%

12.0%

7.2%

-6.1%

16.2%

-4.1%

16.4%

3.4%

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

Minority Interest in Subsidiaries

Preferred Stock

Common Stock + Paid in Capital

Retained Earnings

Accum. Other Comprehensive Income

Other Equity Adjustments

Treasury Stock

SHAREHOLDERS’ EQUITY

TOTAL LIABILITIES AND EQUITIES

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

10.2%

76.5%

-84.5%

#DIV/0!

#DIV/0!

23.7%

10.7%

#DIV/0!

#DIV/0!

2.6%

43.1%

-1037.1%

#DIV/0!

#DIV/0!

15.6%

5.1%

#DIV/0!

#DIV/0!

3.2%

65.1%

-42.8%

#DIV/0!

#DIV/0!

20.0%

10.8%

#DIV/0!

#DIV/0!

4.6%

47.7%

-356.8%

#DIV/0!

#DIV/0!

17.3%

9.3%

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

RETURN ON ASSETS ANALYSIS (excluding the effects of non-recurring items)

Level 1

Level 2

Level 3

Revenues

Cost of Goods Sold

Selling, Gen., & Admin. Expense

Other Operating Expenses (1)

Other Operating Expenses (2)

Other Operating Expenses (3)

Operating Profit

Interest Income

Other Income, Gains, Expenses and Losses

Income before Tax

Income Tax Expense

Profit Margin for ROA*

*

RETURN ON ASSETS

2020

2021

0.0%

0.0%

2022

20.7%

PROFIT MARGIN FOR ROA

2020

2021

2022

#DIV/0!

#DIV/0!

36.6%

ASSET TURNOVER

2020

2021

0.0

0.0

2022

0.6

2020

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

2020

0.0

0.0

0.0

2022

4.8 Receivables

19.6 Inventory

3.0 Fixed Assets

2021

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

2022

100.0%

-31.6%

0.0%

0.0%

0.0%

0.0%

42.1%

0.0%

0.0%

42.1%

0.0%

42.1%

2021

0.0

0.0

0.0

Amounts may not sum due to rounding.

RETURN ON COMMON SHAREHOLDERS’ EQUITY ANALYSIS (excluding the effects of non-recurring items)

RETURN ON COMMON SHAREHOLDERS’ EQUITY

2020

2021

2022

0.0%

0.0%

47.2%

PROFIT MARGIN FOR ROCE

ASSET TURNOVER

CAPITAL STRUCTURE LEVERAGE

2020

#DIV/0!

2.7

2021

#DIV/0!

2.4

2022

36.7%

0.6

2.3

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