A B D E BALANCE SHEETS ASSETS 2018 2019 2020 Cash Account Receivables Note Receivables Merchandise Inventory Prepaid Insurance Expense TOTAL CURRENT ASSETS 135.000 145.000 230.000 440.000 46.000 996.000 214.000 120.000 380.000 600.000 36.000 1.350.000 240.000 190.000 350.000 650.000 126.000 1.556.000 Land Land improvements Building Furniture and Fixture Accumulated Depreciation Rights Accumulated Amortization TOTAL NON-CURRENT ASSETS 1.400.000 280.000 880.000 440.000 -120.000 1.200.000 -240.000 3.840.000 1.600.000 300.000 1.000.000 500.000 - 150.000 1.300.000 -580.000 3.970.000 1.350.000 503.000 1.250.000 580.000 -210.000 1.500.000 -780.000 4.193.000 TOTAL ASSETS 4.836.000 5.320.000 5.749.000 UABILITIES&EQUITY 8 Account Payables 0 Note Payables 1 Uneamed Rent Revenue 2 TOTAL CURRENT LIABILITIES 33 Bank Credits 34 Note Payables 35 TOTAL NON-CURRENT UABILITIES 36 Common Stock 37 Additional Paid in Capital 38 Retained Earnings 39 Treasury Stock 40 TOTAL EQUITY 41 42 TOTAL UABIUTIES&EQUITY 43 44 ADDITIONAL INFORMATION: 45 Outstanding Shares 46 Depreciation Expenses 47 Amortization Expense 48 Market Price per Share 49 50 236.000 374.000 190.000 800.000 1.000.000 350.000 1.350.000 1.200.000 1.600.000 240.000 -354.000 2.686.000 280.000 430.000 110.000 820.000 1.150.000 500.000 1.650.000 1.300.000 1.650.000 280.000 -380.000 2.850.000 250.000 530.000 140.000 920.000 1.250.000 529.000 1.779.000 1.500.000 1.650.000 340.000 440.000 3.050.000 4.836.000 5.320.000 5.749.000 2018 1.100.000 113.000 240.000 18 2019 1.200.000 122.000 350.000 20 2020 1.300.000 128.000 300.000 22 INCOME STATEMENT 2018 2019 2020 Sales Sales Retun&Allowances Sales Discount Net Sales COGS Gross P/L 29.500.000 -280.000 -820.000 28.400.000 -18.800.000 9.600.000 34.800.000 -320.000 -880.000 33.600.000 -23.000.000 10.600.000 39.400.000 -300.000 -900.000 38.200.000 -25.700.000 12.500.000 Other Income(losses) Operating Expenses Operating P/L-EBIT Interest Expense Tax Expense Net P/L 0 -5.500.000 4.100.000 -540.000 -1.424.000 2.136.000 150.000 -6.000.000 4.750.000 -600.000 -1.660.000 2.490.000 200.000 -7.100.000 5.600.000 -700.000 -1.960.000 2.940.000 54 49 50 51 Reuired: 52 You are required to assess; ajoverall financial standing of the company b) whether this company is eligible for credit c) whether this company is a good investment alternative 53 You are expected to employ the following financial statement analysis techniques below at minimum. You can incorporate more analysis techniques to form your opinion. 55 1) Perform Ratio Analysis for the Company Above (with selected ratios of your choice among the ones listed below). You can also use other ratios of your choice. 56 57 2) Perform Common Size Analyis for the Years 2019 and 2020 58 59 3) Prepare Cash Flow Statement for the Year 2020. 60 61 62 63 A B D E BALANCE SHEETS ASSETS 2018 2019 2020 Cash Account Receivables Note Receivables Merchandise Inventory Prepaid Insurance Expense TOTAL CURRENT ASSETS 135.000 145.000 230.000 440.000 46.000 996.000 214.000 120.000 380.000 600.000 36.000 1.350.000 240.000 190.000 350.000 650.000 126.000 1.556.000 Land Land improvements Building Furniture and Fixture Accumulated Depreciation Rights Accumulated Amortization TOTAL NON-CURRENT ASSETS 1.400.000 280.000 880.000 440.000 -120.000 1.200.000 -240.000 3.840.000 1.600.000 300.000 1.000.000 500.000 - 150.000 1.300.000 -580.000 3.970.000 1.350.000 503.000 1.250.000 580.000 -210.000 1.500.000 -780.000 4.193.000 TOTAL ASSETS 4.836.000 5.320.000 5.749.000 UABILITIES&EQUITY 8 Account Payables 0 Note Payables 1 Uneamed Rent Revenue 2 TOTAL CURRENT LIABILITIES 33 Bank Credits 34 Note Payables 35 TOTAL NON-CURRENT UABILITIES 36 Common Stock 37 Additional Paid in Capital 38 Retained Earnings 39 Treasury Stock 40 TOTAL EQUITY 41 42 TOTAL UABIUTIES&EQUITY 43 44 ADDITIONAL INFORMATION: 45 Outstanding Shares 46 Depreciation Expenses 47 Amortization Expense 48 Market Price per Share 49 50 236.000 374.000 190.000 800.000 1.000.000 350.000 1.350.000 1.200.000 1.600.000 240.000 -354.000 2.686.000 280.000 430.000 110.000 820.000 1.150.000 500.000 1.650.000 1.300.000 1.650.000 280.000 -380.000 2.850.000 250.000 530.000 140.000 920.000 1.250.000 529.000 1.779.000 1.500.000 1.650.000 340.000 440.000 3.050.000 4.836.000 5.320.000 5.749.000 2018 1.100.000 113.000 240.000 18 2019 1.200.000 122.000 350.000 20 2020 1.300.000 128.000 300.000 22 INCOME STATEMENT 2018 2019 2020 Sales Sales Retun&Allowances Sales Discount Net Sales COGS Gross P/L 29.500.000 -280.000 -820.000 28.400.000 -18.800.000 9.600.000 34.800.000 -320.000 -880.000 33.600.000 -23.000.000 10.600.000 39.400.000 -300.000 -900.000 38.200.000 -25.700.000 12.500.000 Other Income(losses) Operating Expenses Operating P/L-EBIT Interest Expense Tax Expense Net P/L 0 -5.500.000 4.100.000 -540.000 -1.424.000 2.136.000 150.000 -6.000.000 4.750.000 -600.000 -1.660.000 2.490.000 200.000 -7.100.000 5.600.000 -700.000 -1.960.000 2.940.000 54 49 50 51 Reuired: 52 You are required to assess; ajoverall financial standing of the company b) whether this company is eligible for credit c) whether this company is a good investment alternative 53 You are expected to employ the following financial statement analysis techniques below at minimum. You can incorporate more analysis techniques to form your opinion. 55 1) Perform Ratio Analysis for the Company Above (with selected ratios of your choice among the ones listed below). You can also use other ratios of your choice. 56 57 2) Perform Common Size Analyis for the Years 2019 and 2020 58 59 3) Prepare Cash Flow Statement for the Year 2020. 60 61 62 63