D E 1 1. calculate the ratios in 2008 and 2019 with the data in the other two spread sheets F 1. 2 2. Self analysis: Use "if function to compare ratios between 2008 and 2009 and indicate whether the outcome is "Good" or "Bad" respectively 3 3. Industry analysis: Use "if" function to compare the ratios in 2009 with the ratios in industry average and indicate whether the outcome is "Good" or "Bad" respectively 4 4. Highlight your self analysis and industry analysis results with different colors 5 6 Elvis Products International Ratio Analysis for 2008 and 2009 Industry Industry 8 Ratio 2009 2008 2009 Self Analysis Analysis 9 Liquidity Ratios 10 Current Ratio 2.70x 11 Quick Ratio 1.00x 12 Efficiency Ratios 13 Inventory Turnover 7.00x 14 A/R Turnover 10.70x 15 Average Collection Period 33.64 days 16 Fixed Asset Turnover 11.20x 17 Total Asset Turnover 2.60x 18 Leverage Ratios 19 Total Debt Ratio 50.00% 20 Debt to Equity 1.00x 21 Coverage Ratios 22 Times Interest Eamed 2.50x 23 Profitability Ratios 24 Gross Profit Margin 17.50% 25 Net Profit Margin 3.50% 26 Return on Total Assets 9.10% 27 Return on Equity 18.20% 28 Du Pont Analysis THE 2008 57,600.00 351200.00 715200.00 1124000.00 491000.00 146200.00 344800.00 1,468,800.00 3 As of Dec. 31, 2009 4 Assets 2009 5 Cash and Equivalents 52,000.00 $ 6 Accounts Receivable 402000.00 7 Inventory 836000.00 8 Total Current Assets 1290000.00 9 Plant & Equipment 527000.00 10 Accumulated Depreciation 166200.00 11 Net Fixed Assets 360800.00 12 Total Assets S 1,650,800.00 $ 13 Liabilities and Owner's Equity 14 Accounts Payable 175,200.00 $ 15 Short-term Notes Payable 225000.00 16 Other Current Liabilities 140000.00 17 Total Current Liabilities 540,200.00 18 Long-term Debt 424,612.00 19 Total Liabilities 964,872.00 20 Common Stock 460,000.00 21 Retained Earnings 225.988.00 22 Total Shareholder's Equity 685,988.00 23 Total Liabilities and Owner's Equity 1,650,800.00 $ 24 145,600.00 200000.00 136000.00 487,600.00 323,432.00 805,032.00 460,000.00 203,768.00 663, 768.00 1.468,800.00 S D E F G H A B Elvis Products International 2 Income Statement 3 For the Year Ended Dec. 31, 2009 4 2009 2008 5 Sales $3,850,000.00 S 3,432,000.00 6 Cost of Goods Sold 3250000.00 2864000.00 7 Gross Profit 600,000.00 568,000.00 8 Selling and G&A Expenses 330,300.00 240,000.00 9 Fixed Expenses 100,000.00 100,000.00 10 Depreciation Expense 20,000.00 18,900.00 11 EBIT 149,700.00 209,100.00 12 Interest Expense 76,000.00 62,500.00 13 Earnings Before Taxes 73,700.00 146,600.00 14 Taxes 29,480.00 58,640.00 15 Net Income S 44,220.00 $ 87,960.00 16 17 Notes: 18 Tax Rate 40% 19 20 21 22