ABC XYZ

FY$2020$ FY$2019$ FY$2021$ FY$2020$

Balance Sheet

Cash and cash equivalents $84,39655,02117,7419,465$

Receivables $24,54220,8166,5166,284$

Inventory $23,79520,49744,94944,435$

Other $0020,8611,622$

Total current assets $1,32,73396,33490,06761,806$

Property, plant, and equipment $1,13,11472,70592,2011,05,208$

Lease assets $37,55325,14117,64721,841$

Goodwill $15,01714,75428,98331,073$

Other $22,77816,31423,59816,567$

Total assets $3,21,1952,25,2482,52,4962,36,495$

Accounts payable $72,53947,18349,14146,973$

Accrued expenses and other $70,86352,80052,57835,537$

Total current liabilities $1,43,40299,9831,01,71982,510$

Debt $31,81623,41444,53349,651$

Lease obligations $52,57339,79118,71322,782$

Equity $($common stock $+$ treasury stock $+$ additional paid$-$in capital$)41,03331,8263,9283,531$

Accumulated other comprehensive income $-180-986-11,766-12,805$

Retained earnings $52,55131,22088,76383,943$

Non$-$controlling interest $006,6066,883$

Total shareholders' equity $93,40462,06087,53181,552$

Total liabilities and shareholders' equity $3,21,1952,25,2482,52,4962,36,495$

Income Statement

Revenue $3,86,0642,80,5225,59,1515,23,964$

Cost of goods sold $-2,33,307-1,65,536-4,20,315-3,94,605$

Gross profit $1,52,7571,14,9861,38,8361,29,359$

Operating expenses $-1,29,858-1,00,445-1,16,288-1,08,791$

Operating income $22,89914,54122,54820,568$

Other income $2,387189141,638$

Earnings before interest and tax $($EBIT$)25,28614,73022,56222,206$

Interest income$/$expense $-1,092-768-2,194-2,410$

Taxes and other $-2,863-2,374-6,858-4,915$

Net income $21,33111,58813,51014,881$

Ratio Analysis

FY$2020$ FY$2019$ FY$2021$ FY$2020$

Revenue

Cost of goods sold

Net income

Effective tax rate

Interest income$/$expense

Average assets

Average accounts receivable

Average accounts payable

Average inventory

Average long$-$term liabilities

Average shareholders' equity

Average property, plant, and equipment

Working capital

Average working capital

FY$2020$ FY$2021$

Profitability Ratios

Gross margin

Profit margin

Return on assets

Return on equity

Return on invested capital

Activity Ratios

Asset turnover

Invested capital turnover

Equity turnover

Capital intensity

Days receivable

Days inventory

Days payable

Cash conversion cycle

Inventory turnover

Working capital turnover

Liquidity Ratios

Current ratio

Quick ratio

Leverage Ratios

Financial leverage ratio

Times interest earned ratio

Debt$-$to$-$equity ratio

Debt$-$to$-$capitalization ratio

DuPont Analysis

Profit margin

Asset turnover

Financial leverage

Return on equity