7.1.2 Condensed Statement of Comprehensive Income Financial Information (Consolidated) Period Item Revenue Gross profit Operating income Non-operating income and (expenses) Income (loss) before taxes Net income (loss) Other comprehensive income (loss) Total comprehensive income (loss) Net income (loss) attributable to share- holders of the Parent Net income (loss) attributable to non-controlling interests Total comprehensive income (loss) attrib- utable to shareholders of the Parent Total comprehensive income (loss) attributable to non-controlling interests EPS (in New Taiwan Dollars) 2017 2,815,587 (18,854) 1,115,222 237,274,883 242,270,406 234,285,354 277,112,477 25,361,234 25,828,199 24,716,786 30,119,615 3,669,734 3,738,489 3,077,814 8,935,838 (230,602) 513,891 634,206 (30,735) 3,439,132 4,252,380 3,712,020 8,905,103 2,796,733 2,901,960 2,568,374 6,145,610 (1,697,788) (192,878) (950,104) (1,171,551) 1,098,945 2,709,082 1,618,270 4,974,059 (16,277) 2018 0.93 3,060,429 (158,469) 2,876,293 (167,211) 2019 1.01 2,632,565 (64,191) 1,693,913 (75,643) 2020 0.87 Unit: NTD Thousands 116,323 6,029,287 10,897,427 2021 123,524 319,005,456 37,191,056 14,162,861 1,272,784 15,435,645 11,287,313 (3,142,607) 8,144,706 2.01 4,850,535 7,818,893 389,886 325,813 3.63

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
Section: Chapter Questions
Problem 1Q
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Question

Compare the following for the year 2019, 2020 and 2021 for the Acer Company:

  • gross operating margin
  • net operating margin
  • ratio of time interest earned
7.1.1 Condensed Balance Sheet
Financial Information (Consolidated)
Item
Current assets
Property, plant and equipment
Intangible assets
Other assets
Total assets
Period
Current Before Distribution
liabilities After Distribution
Non-Current liabilities
Total Li-
abilities
Equity
Common stock
Before Distribution
After Distribution
Before Distribution
Capital
surplus After Distribution
Before Distribution
Retained
Earnings After Distribution
Total
equity
Other equity
Treasury Stock
Non-controlling interests
Before Distribution
After Distribution
2017
2018
89,148,576
8,186,196
95,003,124
97,334,772
30,765,028
29,852,184
27,731,386
2,815,587
2,815,587
(3,198,500)
(2,914,856)
655,963
57,975,406
58,986,286
55,854,608 56,654,638
2019
30,749,338
27,913,351
27,949,402
5,901,450
3,533,751
(3,381,189)
(2,914,856)
718,192
2020
126,294,298
123,120,995
121,729,074
148,736,476
4,106,559
3,846,752
3,561,644
3,865,909
17,184,151
17,311,344 16,930,072
16,292,729
10,027,763
9,710,319
13,875,774
15,013,558
157,612,771 153,989,410 156,096,564
183,908,672
93,239,933 86,816,928
84,473,257
110,720,318
95,360,731
86,804,540 115,221,980 136,265,580 (note)
6,397,432
12,428,068
11,246,390
99,637,365
96,901,325
121,966,708
101,758,163
99,232,608 126,468,370 155,607,893 (note)
Unit: NTD Thousands
30,749,338
30,478,538
28,152,962
27,378,068
27,174,650 27,448,187
6,196,256
10,869,033
4,843,285
6,297,252
(4,342,227)
(5,517,452)
(2,914,856)
(2,914,856)
1,353,766
1,648,633
59,195,239
61,941,964
56,863,956
57,440,302
2021
175,095,238
4,055,870
16,527,283
19,109,920
214,788,311
129,423,055
19,342,313
148,765,368
30,478,538
27,514,269
27,620,851
16,886,389
9,937,282 (note)
(8,287,624)
(2,914,856)
2,346,227
66,022,943
59,180,418 (note)
Transcribed Image Text:7.1.1 Condensed Balance Sheet Financial Information (Consolidated) Item Current assets Property, plant and equipment Intangible assets Other assets Total assets Period Current Before Distribution liabilities After Distribution Non-Current liabilities Total Li- abilities Equity Common stock Before Distribution After Distribution Before Distribution Capital surplus After Distribution Before Distribution Retained Earnings After Distribution Total equity Other equity Treasury Stock Non-controlling interests Before Distribution After Distribution 2017 2018 89,148,576 8,186,196 95,003,124 97,334,772 30,765,028 29,852,184 27,731,386 2,815,587 2,815,587 (3,198,500) (2,914,856) 655,963 57,975,406 58,986,286 55,854,608 56,654,638 2019 30,749,338 27,913,351 27,949,402 5,901,450 3,533,751 (3,381,189) (2,914,856) 718,192 2020 126,294,298 123,120,995 121,729,074 148,736,476 4,106,559 3,846,752 3,561,644 3,865,909 17,184,151 17,311,344 16,930,072 16,292,729 10,027,763 9,710,319 13,875,774 15,013,558 157,612,771 153,989,410 156,096,564 183,908,672 93,239,933 86,816,928 84,473,257 110,720,318 95,360,731 86,804,540 115,221,980 136,265,580 (note) 6,397,432 12,428,068 11,246,390 99,637,365 96,901,325 121,966,708 101,758,163 99,232,608 126,468,370 155,607,893 (note) Unit: NTD Thousands 30,749,338 30,478,538 28,152,962 27,378,068 27,174,650 27,448,187 6,196,256 10,869,033 4,843,285 6,297,252 (4,342,227) (5,517,452) (2,914,856) (2,914,856) 1,353,766 1,648,633 59,195,239 61,941,964 56,863,956 57,440,302 2021 175,095,238 4,055,870 16,527,283 19,109,920 214,788,311 129,423,055 19,342,313 148,765,368 30,478,538 27,514,269 27,620,851 16,886,389 9,937,282 (note) (8,287,624) (2,914,856) 2,346,227 66,022,943 59,180,418 (note)
7.1.2 Condensed Statement of Comprehensive Income
Financial Information (Consolidated)
Period
Item
Revenue
Gross profit
Operating income
Non-operating income and (expenses)
Income (loss) before taxes
Net income (loss)
Other comprehensive income (loss)
Total comprehensive income (loss)
Net income (loss) attributable to share-
holders of the Parent
Net income (loss) attributable to
non-controlling interests
Total comprehensive income (loss) attrib-
utable to shareholders of the Parent
Total comprehensive income (loss)
attributable to non-controlling interests
EPS (in New Taiwan Dollars)
2017
2,815,587
(18,854)
1,115,222
237,274,883 242,270,406 234,285,354 277,112,477
25,361,234 25,828,199
24,716,786 30,119,615
3,669,734
3,738,489
3,077,814
8,935,838
(230,602)
513,891
634,206
(30,735)
3,439,132
4,252,380 3,712,020
8,905,103
2,796,733
2,901,960 2,568,374
6,145,610
(1,697,788)
(192,878)
(950,104) (1,171,551)
1,098,945
2,709,082
1,618,270
4,974,059
(16,277)
2018
0.93
3,060,429
(158,469)
2,876,293
(167,211)
2019
1.01
2,632,565
(64,191)
1,693,913
(75,643)
2020
0.87
Unit: NTD Thousands
116,323
6,029,287 10,897,427
2021
123,524
319,005,456
37,191,056
14,162,861
1,272,784
15,435,645
11,287,313
(3,142,607)
8,144,706
2.01
4,850,535 7,818,893
389,886
325,813
3.63
Transcribed Image Text:7.1.2 Condensed Statement of Comprehensive Income Financial Information (Consolidated) Period Item Revenue Gross profit Operating income Non-operating income and (expenses) Income (loss) before taxes Net income (loss) Other comprehensive income (loss) Total comprehensive income (loss) Net income (loss) attributable to share- holders of the Parent Net income (loss) attributable to non-controlling interests Total comprehensive income (loss) attrib- utable to shareholders of the Parent Total comprehensive income (loss) attributable to non-controlling interests EPS (in New Taiwan Dollars) 2017 2,815,587 (18,854) 1,115,222 237,274,883 242,270,406 234,285,354 277,112,477 25,361,234 25,828,199 24,716,786 30,119,615 3,669,734 3,738,489 3,077,814 8,935,838 (230,602) 513,891 634,206 (30,735) 3,439,132 4,252,380 3,712,020 8,905,103 2,796,733 2,901,960 2,568,374 6,145,610 (1,697,788) (192,878) (950,104) (1,171,551) 1,098,945 2,709,082 1,618,270 4,974,059 (16,277) 2018 0.93 3,060,429 (158,469) 2,876,293 (167,211) 2019 1.01 2,632,565 (64,191) 1,693,913 (75,643) 2020 0.87 Unit: NTD Thousands 116,323 6,029,287 10,897,427 2021 123,524 319,005,456 37,191,056 14,162,861 1,272,784 15,435,645 11,287,313 (3,142,607) 8,144,706 2.01 4,850,535 7,818,893 389,886 325,813 3.63
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