Comparing Two Companies in the Same Industry: Columbia Sportswear and Under Armour

Refer to the Stockholders' Equity section of the balance sheets of Columbia Sportswear and Under Armour as of December 31, 2011.

Required:

1. For each company, what are the numbers of shares of common stock authorized, issued, and outstanding as of the balance sheet date? Enter the answers in full i.e., 100,000 thousand shares should be entered as 100,000,000.

Company	Authorized	Issued	Outstanding
Columbia Sportswear
Under Armour (part A)
Under Armour (part B)

2. Did the balance of the Retained Earnings account of each company increase or decrease during the year?

3. How does the total stockholders' equity of each company compare to that of the other company? Enter amounts in millions. If required, round your answers to one decimal place.

	Total Stockholders' Equity
Columbia Sportswear	$ million
Under Armour	$ million