A (000's) Sales: 8 United States 9 Europe 10 Canada 11 Total Sales 12 13 COGS: 14 Labor 15 Raw Materials 16 Production 17 Total COGS 18 19 Other Expenses: 20 Selling 21 Advertising 22 Administrative 23 24 25 26 27 28 B 1234567 Total Expenses Operating Income E F G Rush Creek Monthly Results January - Current Year Actual $ LA LA LA LA 180 $ 50 $ 20 $ 250 $ 50 $ 20 80 $ 150 $ 36 $ 12 $ 24 72 ASASA $ AAAA $ $ 28 $ H Favorable or (Unfavorable) Versus: Budget Last Year $ % 20 6 3 2 (15) (7) (3) (25) 4295 15 3104 (6) -8% -12% -13% -9% 7% 9% 10% 9% 8% 8% 0% 5% -18% $ $ % 13% 14% 18% 29 13% (5) -11% (2) -11% (10) -14% (17) -16% -13% (2) -20% (2) -9% (8) -13% 4 17% I J Comments 1 2 3456 Current Year = CY Last Year = LY Liquidity Ratios 6 7 Current Ratio Quick Ratio 8 9 10 Asset Management Ratios 11 Inventory Turnover 12 Days Sales Outstanding (DSO) 13 Total Asset Turnover 14 15 Debt Management Ratios 16 Debt to Equity Ratio 17 Debt Ratio 18 Times Interest Earned 19 A/P Days 20 21 Profitability Ratios 22 Profit Margin 23 Return on Assets 24 Return on Equity 25 Return on Invested Capital 26 27 Market / Valuation Ratios 28 Earnings Per Share (EPS) 29 Price / Earnings Ratio 30 Market Capitalization 31 32 33 Total Shareholder Return 34 35 Kush Creek Company Ratio Analysis CY LY N/A D H Calculations CA / CL (CA - Inv.) / CL COGS / Inv. A/R / Avg. Daily Sales Sales / TA Debt / Equity Debt / Total Assets EBIT/ Interst Exp. A/P / Avg. Daily COGS Net Income / Sales Net Income / TA Net Income / Equity EBIT (1-TR) / Invested Capital (use total liabs & equity for invested capital) Net Income / # Shares Share Price / EPS # Shares * Share Price (Dividends + SPA) / Original Investment (spa = share price appreciation) A (000's) Sales: 8 United States 9 Europe 10 Canada 11 Total Sales 12 13 COGS: 14 Labor 15 Raw Materials 16 Production 17 Total COGS 18 19 Other Expenses: 20 Selling 21 Advertising 22 Administrative 23 24 25 26 27 28 B 1234567 Total Expenses Operating Income E F G Rush Creek Monthly Results January - Current Year Actual $ LA LA LA LA 180 $ 50 $ 20 $ 250 $ 50 $ 20 80 $ 150 $ 36 $ 12 $ 24 72 ASASA $ AAAA $ $ 28 $ H Favorable or (Unfavorable) Versus: Budget Last Year $ % 20 6 3 2 (15) (7) (3) (25) 4295 15 3104 (6) -8% -12% -13% -9% 7% 9% 10% 9% 8% 8% 0% 5% -18% $ $ % 13% 14% 18% 29 13% (5) -11% (2) -11% (10) -14% (17) -16% -13% (2) -20% (2) -9% (8) -13% 4 17% I J Comments 1 2 3456 Current Year = CY Last Year = LY Liquidity Ratios 6 7 Current Ratio Quick Ratio 8 9 10 Asset Management Ratios 11 Inventory Turnover 12 Days Sales Outstanding (DSO) 13 Total Asset Turnover 14 15 Debt Management Ratios 16 Debt to Equity Ratio 17 Debt Ratio 18 Times Interest Earned 19 A/P Days 20 21 Profitability Ratios 22 Profit Margin 23 Return on Assets 24 Return on Equity 25 Return on Invested Capital 26 27 Market / Valuation Ratios 28 Earnings Per Share (EPS) 29 Price / Earnings Ratio 30 Market Capitalization 31 32 33 Total Shareholder Return 34 35 Kush Creek Company Ratio Analysis CY LY N/A D H Calculations CA / CL (CA - Inv.) / CL COGS / Inv. A/R / Avg. Daily Sales Sales / TA Debt / Equity Debt / Total Assets EBIT/ Interst Exp. A/P / Avg. Daily COGS Net Income / Sales Net Income / TA Net Income / Equity EBIT (1-TR) / Invested Capital (use total liabs & equity for invested capital) Net Income / # Shares Share Price / EPS # Shares * Share Price (Dividends + SPA) / Original Investment (spa = share price appreciation)