Ratios 1 Current Ratio (CR) 2 Quick Ratio (QR) 3 Days Sales Outstanding (DSO) 4 Total Assets Turnover (TAT) 5 Inventory Turnover Ratio 7 6 Times Interest Eamed (TIE) 7 EBITDA Coverage 9 8 Debt Ratio 10 9 Return on Assets (ROA) 11 10 ROE (Return on Equity) 11 Basic Earning Power (BEP) 12 Net Profit Margin (NPM) 14 13 Dividends Per Share (DPS) 14 Cash Flow Per Share (CFPS) 16 15 Earnings Per Share (EPS) 16 P/E Ratio 18 17 Book Value Per Share (BVPS) 19 18 Market-To-Book Ratio (M/B or P/B) 20 19 Equity Multiplier (EM) 21 22 24 25 2012 2013 Notes Insert formulas using cell references in cells highlighted green above. Do not use values! Points 0.31 Change 0.31 Use 365 day year 0.31 0.31 Use C23 to represent COGS 0.31 0.31 Assume Principal Repayments and Lease Payments are zero Use Total Debt 0.31 0.31 0.31 0.31 0.31 0.31 0.31 0.31 0.31 0.31 0.31 0.31 Comment on the change from 2012 to 2013 Point out whether performance has improved or worsened and on what measure A B с B C 1 2 Income Statement (Millions of $) 3 Net sales 4 Operating costs except depr'n 5 Depreciation 6 Earnings bef int and taxes (EBIT) 7 Less interest 2012 1 Balance Sheet (Millions of $) 2 Assets 2013 $58,200.00 $57,036.00 $54,558.00 $48,556.62 $1,024.00 $1,136.64 $2,618.00 $7,342.74 8 Earnings before taxes (EBT) 9 Taxes 170.2 $2,447.80 $881.20 $1.566.60 $211.05 $7,131.69 $2,567.41 $4,564.28 173 $511.21 $1,489.41 6.50% 36% $77.97 10 Net income 11 Other data: 12 Shares outstanding (millions) 13 Common dividends (Millions of S) 14 Int rate on notes payable & L-T bonds 15 Federal plus state income tax rate 16 Year-end stock price 17 3 Cash and securities 4 Accounts receivable 5 Inventories 6 Total current assets 7 Net plant and equipment 8 Total assets 9 Liabilities and Equity 10 Accounts payable 11 Notes payable 12 Accruals 13 Total current liabilities 14 Long-term bonds 15 Total debt 16 Common stock 2012 $1,594.00 2013 $2,506.33 9,940.00 $11,132.80 13,560.00 $15,322.80 $25,094.00 $28,961.93 15,946.00 $16,105.46 $41,040.00 $45,067.39 $7,440.00 $7,291.20 5,630.00 $5,067.00 4,570.00 $3,975.90 $17,640.00 $16,334.10 10,940.00 $12,471.60 $28,580.00 $28,805.70 3,160.00 $3,886.80 9,300.00 $12,374.89 $12,460.00 $16,261.69 $45.067.39 17 Retained earnings 18 Total common equity 19 Total liabilities and equity $41.040.00 20 21