2010 2009 2009 ASSETS Cash and equivalents Short-term investments Accounts receivable Inventories Total current assets Net plant and equipment S 10 0 375 615 $1,000 1,000 S 15 65 315 415 S 810 LIABILITIES AND EQUITY Accounts payable Notes payable Accruals Total current liabilities Long-term bonds Total liabilities Preferred stock (400,000 shares) Common stock (50,000,000 shares) Retained earings Total common equity Total liabilities and equity 2010 $ 60 110 140 $ 310 754 $1,064 40 130 766 S 896 S2,000 870 S 30 60 130 $ 220 580 S 800 40 130 710 S 840 S1,680 Total assets $2,000 S1,680 2010 2009 Net sales Operating costs excluding depreciation and amortization Earnings before interest, taxes, depreciation, and amortization (EBITDA) Depreciation Amortization Depreciation and amortization Earnings before interest and taxes (EBIT, or operating income) Less interest Earnings before taxes (EBT) Taxes (40%) Net income before preferred dividends Preferred dividends Net income Common dividends Addition to retained earnings Per Share Data Common stock price Earnings per share (EPS) Book value per share (BVPS) Cash flow per share (CFPS) $3,000.0 2.616.2 $ 383.8 100.0 0.0 S 100.0 S283.8 880 S 195.8 78,3 S 1175 $2.850.0 2,497.0 S353.0 90.0 0.0 $ 90,0 $ 263.0 600 $ 203.0 81.2 $ 121.8 40 40 S135 S S 57.5 56.0 S s 53.0 64.8 23.00 s S $ 26,00 $ 2.36 S 16.80 $ 4.16 17.92 5 "The bonds have a sinking fund requirement of $20 million year. "The costs include lease payments of S28 million a year Paste BI U vab x. x Ave Av Ratio Formula Calculation Ratio Comment Industry Average 09 2.1 9.0 360 3.0 Liquidity current rates Current ratio. Current assets/Current liabilities quick ratios Quick or acid testirati Current assets - Inventories / Current labies Asset management Inventory Inventory turnover ratio turnover ratio - Sales/Inventories Days sales DSO-Days sales outstanding outstanding -Receivables / Average sales per day -Receivables / Annual sales365 Flaxed assets turnover turnover ratio Sales/Nethedassets total assets Total assets turnover turnover ratio - Sales/Total assets Debt management debt rutie, Debt ratio Total liabilities/Totalanes times-interest Times-interesteamed earned (TE) EBIT / Interesten ratio, also called the Interest coverage rati, EBITDA EBITDA coverage rate coverage ratio EBITDALease payments Pinterest. Principal payments Les 1.8 40% 6.0 Profitability net profit 5.ON Net profit margin-Net income to common stockholders/ baskearning Basi ning power rate -T/Total 17.2 return as cal 9.ON ROANetcome 15.ON Retro Comment ROE - Net 125 68