Question

Microsoft Word - (4) TakeHome Bom FSA bCcDdEe CcDdEe dEe cDdEe cDdEe bCcDdEe 11 bCcDdEe . 1 تأكيد دقيق عنوان فرعی العنوانه Yulgas عنوان ۱ بلا تباعد sal 1 آرماد Assets December 31, 2007 December 31, 2006 Vertical Common Size for 2007 Horizontal Common S $1,205 2,588 548 4,028 712 9,081 $748 3,041 449 3,338 409 7,985 Current Assets Cash and cash equivalents Short-term investments Receivables Merchandise inventories Other current assets Total current assets Property and Equipment Land and buildings Leasehold improvements Fixtures and equipment Property under capital lease Total Property and equipment Less accumulated depreciation Net property and equipment Goodwill Trade names Long-Term Investments Other Assets Total Assets Liabilities and Shareholders' Equity Current Liabilities Accounts payable Unredeemed gift card liabilities Wind Accrued compensation and related expenses 705 1,540 2,627 32 4,904 1,966 2.938 919 81 318 233 $ 13,570 580 1,325 2,898 33 4,836 2.124 712 557 44 218 348 $ 11,864 $3,934 496 332 990 489 $3,234 469 354 878 703 Accrued liabilities | النت Accrued income taxes 000 الإنجليزية (الولايات المتحدة) Tö

Answer 1

2007 748 3041 449 3338 74.08% Dec 31,2006 Ti Vertical Commonszell Vertical and Horizontal Z Particulars Dec 31, 2007 Analysis of Balance sheet Assets Horizontal commonsize Current Assets change 17 Cash and cash equivalents $1205 8.88% +457 short term investments 61.09% 2588 Receivables 19.07% - 453 14.901 548 4.03% 99 Merchandise inventories 22.05% 4028 29.68% 690 20.67% Other current assets 712 409 5.25% 303 Total current Assets 9081 7985 66.92% 1096 12:07] Property and Equipment Land and Buildings 5:19% 125 21.55% Leasehold improvements 11:35 215 16.237 fixtures and equipment 2627 19.36% -271 9.354 Property under capital lease 0.23% 3.03% Total Property & Equipment 4904 4836 36.14% 68 1.41%. lex accumulated depreciation 1966 2124 14.49% 7:44% Net Property and equipment 2938 21:65% 226 8.33%. Goodwill 919 557 6.77% 362 65% Trade names 0.60% 37 84.091) 100 318 2.34% 45.87% long-Term Investments -115 33.04% Other Assets 348 1.72% 1706 (4.38% Total Assets $ 13,510 $ 11,864 100% 705 580 1540 1325 2898 32 33 -158 2712 81 44 218 233

Data TE 20 Dec 31, 2007 Dec 31, 2006 Vertical common Horizontal common size change $3234 469 29% Particulars liabilities and shareholders Equity. Current liabilities: Accounts Payable Unredeemed gift & Wabilities Accrued compensation Accrued liabilities Accrued income taxes short-term debt Current position of long term Total current liabilities Non Current liabilities $3,934 496 332. 990 489 700 27 -22 3654 2.454 354 878 703 112 -214 7:2917 3.60% 0:30% 0.144 46.43% 21.64/ 5:76% 6:21% 12:76% 30.44% 100% 98.454 4.05% 41 19 6301 418 6056 - 399 245 373 70 Long Term liabilities Long Term debt Minority Interest 443 590 178 3.26% 4.35% 0.26% 412 35 18.7%. 234-27%. 100% 35 48 - 1 shareholder's Equity. Prefered stock, $1 par value Common stock, $ 10 par value Additional poid-in capital Retained earnings Accumulated other income Total share holder's equity 49. 643 430 -213 5507 0.35% 3.19% 40.58% 1.59% 45.70% 2.041%. 331124 27.951 17:247 8.44% 4304 (203 216 261 -45 444 6201 5957 1706 14.38% $13,570 100% $ 11,864 Total liabilities & Shareholders equity

Given Sales for 2007 as of Dec 31 = $60,000 Cost of Goods Sold : $ 38,000 8) Calculate Accounts Receivable Turnover Ratio Net sales Accounts Receivable Ratio Average Accounts Receivable Average Accounts Receivable = 548 +449 = 498.5$ 2 120.36 Accounts Receivable = Turnover Ratio 60,000 498.5 o calculate Accounts Receivable Turnover in days natio 360 Accounts Receivable Turnove = 2.99 = 3 Days Accounts Receivable Turnover = in day natio 360 120'36 D) Inventory Turnover natio. Inventory Turnover ratio = Cost of Goods sold Average Inventories Average Inventories 4028 + 3338 Inventory Turnover ratio = 3683 10.32 38000 3683

€) Inventory Turnover in Days 360 Gnventory Turnover in days Inventory Turnover ratio 34.88 360_ 10:32 Calculate the operating cycle Operating cycle = Accounts Receivable + + Śnventory turnover in days Turnover in days 3 + 34.88 37.88 & Operating cycle 2 37.88 days & Current Ratio Current Ratio = Current Assets Current liabilities Current Ratio 1:44 - 9081 6301 H2 Quick Ratio / Acid-Test Ratio = Acid Test Ratio = Current Assets - Inventory Current liabilities 9081- 4028 5053 6301 Acid Test Ratio 0.80 6301
In vertical analysis, Assume total assets and liabilities as 100 percent, then calculate others with help of that. In horizontal common size analysis, calculate increase Or decrease and then find the percentage of increase or decrease.