Question
Could you help me understand how to make a summary of ratios?: current ratio, Acid-test ratio, Accounts Receivable turnover, Inventory Turnover, Days' Sales uncollected, Days'
Could you help me understand how to make a summary of ratios?: current ratio, Acid-test ratio, Accounts Receivable turnover, Inventory Turnover, Days' Sales uncollected, Days' Sales in Inventory, and Total asset Turnover
Income Statement:
PERIOD ENDING:6/30/2019, 6/30/2018, 6/30/2017, 6/30/2016
Total Revenue$14,863,000$13,683,000$11,824,000$11,262,000
Cost of Revenue$3,387,000$2,844,000$2,434,000$2,181,000
Gross Profit$11,476,000$10,839,000$9,390,000$9,081,000
OPERATING EXPENSES
Research and Development$0$0$0$0
Sales, General and Admin.$8,857,000$8,553,000$7,460,000$7,338,000
Non-Recurring Items$306,000$231,000$226,000$133,000
Other Operating Items$0$0$0$0
Operating Income$2,313,000$2,055,000$1,704,000$1,610,000
Add'l income/expense items$127,000$53,000$16,000$16,000
Earnings Before Interest and Tax$2,440,000$2,108,000$1,720,000$1,626,000
Interest Expense$133,000$128,000$103,000$71,000
Earnings Before Tax$2,307,000$1,980,000$1,617,000$1,555,000
Income Tax$513,000$863,000$361,000$434,000
Minority Interest$0$0$0$0
Equity Earnings/Loss Unconsolidated Subsidiary-$9,000-$9,000-$7,000-$6,000
Net Income-Cont. Operations$1,785,000$1,108,000$1,249,000$1,115,000
Net Income$1,785,000$1,108,000$1,249,000$1,115,000
Net Income Applicable to Common Shareholders$1,785,000$1,108,000$1,249,000$1,115,000
Balance Sheet:
PERIOD ENDING:6/30/2019, 6/30/2018, 6/30/2017, 6/30/2016
CURRENT ASSETS
Cash and Cash Equivalents$2,987,000$2,181,000$1,136,000$914,000
Short-Term Investments$0$534,000$605,000$469,000
NetReceivables$1,831,000$1,487,000$1,395,000$1,258,000
Inventory$2,006,000$1,618,000$1,479,000$1,264,000
Other Current Assets$388,000$348,000$349,000$320,000
Total Current Assets$7,212,000$6,168,000$4,964,000$4,225,000
LONG-TERM ASSETS
Long-Term Investments$177,000$843,000$1,026,000$1,108,000
FixedAssets$2,068,000$1,823,000$1,671,000$1,583,000
Goodwill$1,868,000$1,926,000$1,916,000$1,228,000
Intangible Assets$1,203,000$1,276,000$1,327,000$344,000
Other Assets$628,000$531,000$664,000$735,000
Deferred Asset Charges$0$0$0$0
Total Assets$13,156,000$12,567,000$11,568,000$9,223,000
CURRENT LIABILITIES
Accounts Payable$4,089,000$3,127,000$2,634,000$2,349,000
Short-Term Debt / Current Portion of Long-Term Debt$516,000$183,000$189,000$332,000
Other Current Liabilities$0$0$0$0
Total Current Liabilities$4,605,000$3,310,000$2,823,000$2,681,000
Long-Term Debt$2,896,000$3,361,000$3,383,000$1,910,000
Other Liabilities$1,244,000$1,186,000$960,000$1,045,000
Deferred Liability Charges$0$0$0$0
Misc. Stocks$25,000$22,000$18,000$15,000
Minority Interest$0$0$0$0
Total Liabilities$8,745,000$7,857,000$7,166,000$5,636,000
STOCK HOLDERS EQUITY
Common Stocks$6,000$6,000$6,000$6,000
Capital Surplus$9,984,000$9,040,000$8,452,000$7,693,000
Retained Earnings-$9,444,000-$7,896,000-$7,149,000-$6,743,000
Treasury Stock$4,403,000$3,972,000$3,559,000$3,161,000
Other Equity-$563,000-$434,000-$484,000-$545,000
Total Equity$4,386,000$4,688,000$4,384,000$3,572,000
Total Liabilities & Equity$13,156,000$12,567,000$11,568,000$9,223,000
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