DuPont Analysis Based on the balance sheet and income statement: a. Perform DuPont analyses for year ended January 31, 2020. In your answer make sure to write out any formulas, show the calculation and any insights or comments on the analyses. What does each part of the formula aim to give us insights into? Briefly add any additional questions you may have for management if you wanted to find out more information. Note important time saver: For any relevant calculation, no need to calculate average balances- this is provided in the balance sheet as a column. Please use this as needed. To assist, the available excel sheet has key items needed for possible calculations highlighted. Draw on this and any other fields as needed for any calculations. Income Statement In Millions USD Total Revenue (Sales) Cost Of Goods Sold Gross Profit Selling General & Admin Exp. (SGA) Depreciation & Amort. Other Operating Exp., Total Operating Income Interest Expense EBT Excl. Unusual Items Unusual Items EBT Incl. Unusual Items Income Tax Expense Earnings from Cont. Ops. Earnings of Discontinued Ops. Net Income Dividend Retained Earnings 12 months 12 months Jan-31-2020 Jan-31-2019 74,000 72,000 51,000 49,000 23,000 23,000 14,400 13,800 2,200 2,100 16,600 15,900 6,400 7,100 (600) 5,800 400 6,200 1,600 4,600 40 4,640 1,000 3,640 (500) 6,600 300 6,900 1,200 5,700 (4,000) 1,700 700 1,000 Balance Sheet In Millions USD ASSETS Cash And Equivalents Accounts Receivables Inventory Prepaid Exp. Other Current Assets Total Current Assets Gross Property, Plant & Equipment Accumulated Depreciation Long-term Investments Goodwill Other Intangibles Deferred Charges, LT Other Long-Term Assets Total Assets Net Property, Plant & Equipment 12 months Jan-31-2020 4,000 800 8,600 200 500 14,100 41,400 (16,000) 25,400 30 130 60 80 600 40,400 Restated Average Jan-31-2019 200 2,100 1,100 950 8,200 8,400 230 215 1,700 1,100 11,430 12,765 40,000 40,700 (15,000) (15,500) 25,000 25,200 60 45 150 140 64 62 90 85 1,200 900 37,994 39,197 LIABILITIES Accounts Payable Accrued Liabilities Curr. Port of LT Debt Curr. Income Taxes Payable Unearned Revenue, Current Other Current Liabilities Total Current Liabilities Long-Term Debt Unearned Revenue, Non-Current Pension & Other Post-Retire. Benefits Def. Tax Liability, Non-Curr. Other Non-Current Liabilities Total Liabilities EQUITY Common Stock Additional Paid In Capital Retained Earnings Total Liabilities And Equity Total Common Equity 12 months Restated Average Jan-31-2020 Jan-31-2019 7,500 7,800 7,650 1,900 2,000 1,950 820 90 455 500 30 265 650 600 625 1,300 1,200 1,250 12,670 11,720 12,195 6,410 8,871 7,641 660 330 50 150 100 820 1,200 1,010 1,200 1,500 1,350 21,810 23,441 22,626 50 53 52 5,300 4,900 5,100 13,240 9,600 11,420 18,590 14,553 16,572 40,400 37,994 39,197
