ABC Company Income Statement Period Ending Total Sales Cost of Goods Sold Gross Profit 31-Dec-15 $485,651,000 31-Dec-14 31-Dec-13 $476,294,000 $475,210,000 365,086,000 358,069,000 350.400.000 120,565,000 118,225,000 124,810,000 Selling Generall and Adminstrative 93,418,000 91,353,000 Operating Profit 27,147,000 Total Other Income/Expenses Net Earnings before Interest and Taxes 27,034,000 2024.000 Interest Expense 2,461,000 2461.000 Income Before Tax 24,573,000 24,418,000 112,000 113,000 26,872,000 110,000 119,000 26 752.000 26,753,000 2335.000 2,335,000 90,343,000 1467.000 34,467,000 115,000 34 252.000l 2.200.000 32 152 000l Income Tax Expense 7,985,000 8,105,000 Net Income from Continuing Ops 16,588,000 16,313,000 9,800,000 22,352,000 Discontinued Operations 285,000 Net Income (Net Profit) $16,303,000 144,000 $16,169,000 182,000 $22,170,000 14,000,000 Shares outstanding Market Share price per share $10.00 $9.00 $8.50 ABC Company Balance Sheet Period Ending Assets Current Assets Cash and Cash Equivalents Net Receivables Inventory Other Current Assets 2015 2014 2013 Current Liabilities 2015 2014 Accounts Payable 58,583,000 Total Current Assets $9,135,000 6,778,000 45,141,000 2,224,000 63,278,000 $7,281,000 6,677,000 44,858,000 $6.789,000 Other current Liabilities 57,174,000 89,000 6,525,000 Short-term Debt 6.689,000 12,082,000 43,989,000 Total Current Liabilities 65,272,000 69,345,000 Property Plant and Equipment 116,655,000 Goodwill Other Assets Total Assets 18,102,000 5,671,000 203,706,000 2,369,000 61,185,000 117,907,000 19,510,000 6,149,000 204,751,000 2,199,000 Long-term Debt 43,692,000 44,559,000 59,502,000 120,300,000 Deferred Long-term Liability charges Monority Interest 8,805,000 8,017,000 4,543,000 17,900,000 4,500,000 202,202,000 Total Liabilities 122,312,000 Miscellaneous Stock Options Warrants Common Stock 0 323,000 Retained Earnings 85,777,000 5,084,000 127,005,000 0 323,000 76,566,000 Captial Surplus 2,462,000 2,362,000 Other Stockholders Equity -7,168,000 -1,505.000 Total Stockholders Equity 81,394,000 77,746,000 Total Liabilities & Stockholders Equity 203,706,000 204,751,000 # of Shares Outstanding 14,000,000 14,000,000 Market share price per share $10.00 $9.00 Ratio Calculations Liquidity Ratios Current Ratio Quick Ratio Activity Ratios Inventory Turnover Accounts Recievables Turnover Total Asset Turnover Average Collection Period Financing Ratios Debt Ratio Debt-to-Equity Ratio Times Interest Earned Ratio Market Ratios Earnings per Share (EPS) Price Earnings (PE) Profitability Ratios Return on Equity (ROE) Return on Assets (ROA) Net Profit Margin Operating Profit Margin 2015 2014 2013 Formula Used (Write out formulas) Appendix A Technology 3-Year Average for Industry Averages Profitability Gross Margin 66.15% Operating Profit Margin 12.04% Net Profit Margin 6.01% Earnings per Share 1.49 Management Effectiveness Return on Equity 12.40% Return on Assets 5.61% Return on Investment 14.42 Quick Ratio 2.87 Current Ratio Debt-to-Equity Total Debt 2.57 61.01% Equity 57.08% Efficiency Total Asset Turnover 0.55 Inventory Turnover 44.98 Accounts Receivable Turnover 8.21