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2019 $ 22,500 286,900 322,400 10.600 642,400 140,400 276,400 540,200 $ 1,599.400 Gamestuffers and Rippit Inc. December 31, 2020 Statement of Financial Position (in thousands)

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2019 $ 22,500 286,900 322,400 10.600 642,400 140,400 276,400 540,200 $ 1,599.400 Gamestuffers and Rippit Inc. December 31, 2020 Statement of Financial Position (in thousands) 2020 Assets Current Assets Cash and Cash Equivalents $ 19,600 Accounts Receivable 316,300 Inventories 508,500 Prepaid Expense 16,300 860,700 Property, Plant and Equipment, net 159,800 Intangible Assets, net 368,900 Goodwill 540,200 $ 1.929,600 Liabilities Current Liabilities Bank Indebtness 4,400 Accounts Payable and accured liabilities 380,900 Income Tax Payable 30,600 Current Portion of Long-Term Debt 8,900 $ 424,800 Long-Term Debt 450,700 Pension Obligations 20,100 Deferred Taxes 111,800 $ 1,007,400 Shareholders' Equity Common Shares 177,500 Retained Earnings 744,700 $ 1,929,600 $ $ 5,800 325,900 25,500 63,000 $ 420,200 162.900 20,900 109.700 $ 713,700 177,500 708,200 $ 1,599,400 Gamestuffers and Rippit Inc. December 31, 2020 Statement of Comprehensive Income (in thousands) 2020 2019 Revenues $ 2,154,800 $ 1.792.500 Expenses Cost of Goods Sold 1.651,100 1.375.400 Selling. General and administrative expenses 319,100 244.800 Depreciation 35,800 29,800 Amortization of Intangibles 10.400 10.700 Development Costs 10.900 9.000 Restructuring Costs 700 14.600 Interest 21.200 23 800 2,049 200 1.708.100 Earnings before Income Taxes $ 115,600 $ 84.400 Income Taxes Current 17,000 25.400 Deferred 2.100 7.300) Net Earnings and comprehensive Income $ 96,500 $ 65.300 Earnings per share Basic and diluted $3.84 $2.60 Required: 1. Prepare the Statement of Cash Flow (SCF) in good form, using the indirect method marks) 2. Prepare the SCF in good form using the direct method for cash flow from operations marks) 3. Provide the following ratios: (round to two decimals) (20 marks) a) Gross Margin b) Inventory Turnover Ratio c) Debt to Equity Ratio d) Current Ratio 4. Provide a brief analysis of the statements based on the ratio's in Item # 3. (10 marks) 21 5. Identify two key factors for the change in cash from 2019 to 2020. (10 marks)

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