Many parties provide the cash (or capital) to finance the
acquisition of SBUX’s assets. Often overlooked capital providers
are suppliers that we have not paid, municipalities and power
companies that we have not paid, and customers that give us cash in
advance of our delivering a product or service. These liabilities
are reported in the current liabilities section of the balance
sheet. Although these parties are technically capital providers,
they are usually thought of as financing the current assets section
of the balance sheet. The long-term suppliers of capital provide
the cash for the long-term assets (i.e., the productive capacity).
Who are the suppliers of long-term financing for SBUX and how much
is each providing at September 27, 2015?
Long term suppliers are financial institutions ( like banks etc.) who provide term loan to finance long term assets (i.e. productive capacity). They provide loan by cheque in the name of the supplier of machinery or other productive items.
Hence financial institutions (like banks etc ) are the long term suppliers for financing SBUX.
They are providing at September 2015 for financing capital following amount:-
Long term supplier i.e. financial institution provides $ 2347.5 and for financing the current assets section of balance sheet includes:-
Accrued Liability i.e. municipalities and power companies had provide their service but their dues still outstanding provides $ 1760.7.
Account payable include those supplier who supplies their goods to SBUX but their payment has not been paid hence it provides $684.2.
Store value card are smart card –based or alternative to cash. SVCs contain a chip which stores currency and processes transactions. SVCs can verify and perform financial transactions in an "offline" mode, versus traditional debit/credit cards. Hence customer provides their SVC to SBUX for delivering our product or services therefore it provides $ 983.8.
Many parties provide the cash (or capital) to finance the acquisition of SBUX’s assets. Often overlooked...
Other long-term assets Other intangible assets Goodwill 417.7 415.9 516.3 520.4 1,575.4 1,719.6 $14,329.5 $12,416.3 Total assets LIABILITIES AND EQUITY Current liabilities: Accounts payable Accrued liabilities $ $ 730.6 684.2 1,999.1 1,755.3 Insurance reserves 246.0 224.8 Stored value card liability Current portion of long-term debt Total current liabilities 1,171.2 983.8 400.0 3,648.1 2,347.5 4,546.9 3,202.2 Long-term debt Other long-term liabilities Total liabilities 689.7 600.9 8,438.8 6,596.5 Shareholders' equity: Common stock ($0.001 par value)-authorized, 2,400.0 shares; issued and outstanding, 1,460.5 and...
Identify and Compute Net Operating Assets Following is the balance sheet for Lowe's Companies Inc. 461 LOWE'S COMPANIES INC. Consolidated Balance Sheet $ millions, except par value Feb. 1, 2019 Current assets Cash and cash equivalents $920 Short-term investments 392 Merchandise inventory-net 22,610 Other current assets 1,688 Total current assets 25,610 Property, less accumulated depreciation 33,178 Long-term investments Deferred income taxes-net 529 Goodwill 545 Other assets 1,791 Total assets $62,114 Current liabilities Short-term borrowings $1,300 Current maturities of long-term debt...
Identify and Compute Net Operating Assets Following is the balance sheet for Lowe's Companies Inc. $511 218 LOWE'S COMPANIES INC. Consolidated Balance Sheet $ millions, except par value Feb. 1, 2019 Current assets Cash and cash equivalents Short-term investments Merchandise inventory_net Other current assets Total current assets Property, less accumulated depreciation Long-term investments Deferred income taxes-net Goodwill 12,561 938 14.228 18,432 256 294 303 Other assets 995 $34,508 $722 Total assets Current liabilities Short-term borrowings Current maturities of long-term debt...
Please create a horizontal and vertical analysis Jane Doe CORPORATION CONSOLIDATED BALANCE SHEETS (in millions, except per share data) Sep 30, Oct 1, 2018 2017 ASSETS Current assets: Cash and cash equivalents $ 8,756.30 $ 2,462.30 Short-term investments 181.50 228.60 Accounts receivable, net 693.10 870.40 Inventories 1,400.50 1,364.00 Prepaid expenses and other current assets 1,462.80 358.10 Total current assets 12,494.20 5,283.40 Long-term investments 267.70 542.30 Equity and cost investments 334.70 481.60 Property, plant and equipment, net 5,929.10 4,919.50 Deferred income...
Please create a horizontal and vertical analysis Jane Doe CORPORATION CONSOLIDATED BALANCE SHEETS (in millions, except per share data) Sep 30, Oct 1, 2018 2017 ASSETS Current assets: Cash and cash equivalents $ 8,756.30 $ 2,462.30 Short-term investments 181.50 228.60 Accounts receivable, net 693.10 870.40 Inventories 1,400.50 1,364.00 Prepaid expenses and other current assets 1,462.80 358.10 Total current assets 12,494.20 5,283.40 Long-term investments 267.70 542.30 Equity and cost investments 334.70 481.60 Property, plant and equipment, net 5,929.10 4,919.50 Deferred income...
MANGO INC. CONSOLIDATED BALANCE SHEET September 30, 2017 (dollars in millions) ASSETS Current assets: Cash Short-term investments Accounts receivable Inventories Other current assets Total current assets Long-term investments Property, plant, and equipment, net Other noncurrent assets Total assets LIABILITIES AND STOCKHOLDERS' EQUITY Current Liabilities: Accounts payable Accrued expenses Unearned revenue Short-term notes payable Total current liabilities Long-term debt Other noncurrent liabilities Total liabilities Stockholders' equity: Common stock ($0.00001 per value) Additional paid-in capital Retained earnings Total stockholders' equity Total liabilities...
P 7-4 Kaufman Company's balance sheet follows. Assets Current assets Cash Short-term investments at cost (approximate market) Trade accounts receivable, less allowance of $1,590 Inventories at lower of cost (average method) or market: Finished merchandise Work in process, raw materials, and supplies $ 13,445 5,239 88,337 113.879 47,036 160,915 8,221 276,157 Prepaid expenses Total current assets Other assets: Receivables, advances, and other assets Intangibles Total other assets Property, plant, and equipment: Land Buildings Machinery and equipment 4,473 2,324 6,797 5,981...
CAMPBELL SOUP COMPANY Consolidated Balance Sheets (Millions, except per share amounts) July 30, 2017 319 605 902 74 1,900 2,454 2,115 1,118 139 $ 7,726 $ 1,037 666 561 111 20 Current assets Cash and cash equivalents Accounts receivable, net Inventories Other current assets Total current assets Plant assets, net of depreciation Goodwill Other intangible assets, net of amortization Other assets ($51 as of 2017 attributable to variable interest entity) Total assets Current liabilities Short-term borrowings Payable to suppliers and...
The following balance sheet information (in $ millions) comes
from the Annual Report to Shareholders of Hotel California for the
2013 fiscal year. (Certain amounts have been replaced with question
marks to test your understanding of balance sheets.) In addition,
you’re provided with the following information from an analysis of
Hotel California’s financial position at the same date:
Current ratio = 4.78
Acid-test ratio = 0.968
Debt-to-equity ratio = 1.35
Compute the missing amounts (rounded to the nearest $ in...
MANGO INC.
CONSOLIDATED BALANCE SHEET
September 30, 2017
(dollars in millions)
ASSETS
Current assets:
Cash
$
14,054
Short-term investments
11,401
Accounts receivable
17,718
Inventories
2,138
Other current assets
24,186
Total current assets
69,497
Long-term investments
131,998
Property, plant, and equipment, net
20,915
Other noncurrent assets
12,702
Total assets
$
235,112
LIABILITIES AND STOCKHOLDERS’ EQUITY
Current Liabilities:
Accounts payable
$
30,625
Accrued expenses
18,717
Unearned revenue
8,617
Short-term notes payable
6,398
Total current liabilities
64,357
Long-term debt
29,404
Other noncurrent liabilities...