(1) Vertical Analyses:

Common Size Balance Sheet

Modify the BALANCE SHEET spreadsheet to include a common size analysis for the years ended December 31, 2017 and December 31, 2018. For 2017, each line item should be shown as a percentage of Total Assets on December 31, 2017. Likewise, for 2018, each item should be shown as a percentage of Total Assets on December 31, 2018. In your calculations, round each percentage to one place after the decimal. For example if Cash as a percentage of Total Assets is .054129834, your answer should be shown as 5.4%. We can then analyze these percentages.

*Note: Whenever a ratio calls for an average, take the average of the beginning and ending balances as follows: (2017 Amount + 2018 Amount) / 2.

Dec 31, 2018 Dec. 31, 2017 $ 1,182,371 1,188,052 443,383 268,698 3,082,504 256,473 $ 1,581,234 1,405,399 433,293 214,000 3,633,926 259,710 485,881 693,842 744,288 1,924,011 5,262,988 573,063 217,382 605,902 1,396,347 5,289,983 Hasbro, Inc. Consolidated Balance Sheets - USD ($) $ in Thousands Current assets Cash and cash equivalents Accounts receivable, less allowance for doubtful accounts of $9,100 in 2018 and $31,400 in 2017 Inventories Prepaid expenses and other current assets Total current assets Property, plant and equipment, net Other assets Goodwill Other intangibles, net Other Total other assets Total assets Current liabilities Short-term borrowings Accounts payable Accrued liabilities Total current liabilities Long-term debt Other liabilities Total liabilities Shareholders' equity Preference stock of $2.50 par value. Authorized 5,000,000 shares; none issued Common stock of $0.50 par value. Authorized 600,000,000 shares; issued 209,694,630 shares in 2018 and 2017 Additional paid-in capital Retained earnings Accumulated other comprehensive loss Treasury stock, at cost, 83,565,598 shares in 2018 and 85,244,923 shares in 2017 Total shareholders' equity Total liabilities, redeemable noncontrolling interests and shareholders' equity 9,740 333,521 931,063 1,274,324 1,695,092 539,086 3,508,502 154,957 348,476 748,264 1,251,697 1,693,609 514,720 3,460,026 0 0 104,847 104,847 1,275,059 4,184,374 (294,514) (3,515,280) 1,754,486 $5,262,988 1,050,605 4,260,222 (239,425) (3,346,292) 1,829,957 $ 5,289,983