E54 B D K 1 COMPANY A 100,789 94,517 6,272 Cash Accounts Receivable Inventory Other Current Assets Total Current Assets Balance Sheet In Millions 2017 1,374 14,703 953 13,351 30,381 2016 288 3,629 598 2,740 7,255 3,464 855 1,953 Investments Net Property, Plant, and Equip 23,379 11,743 15445 10,681 298 2,251 Total Assets 65,503 33,381 838 1,413 2 Income Statement 3 (in millions) 4 2017 5 Net Sales 6 Cost of Goods Sold 7 Gross Profit 8 9 Operating Expenses 10 Depreciation 11 Operating Income 12 13. Non-operating income 14 EBIT 15 16 Interest Expense 17 EBT 18 19 Income Taxes 20 Net Income 21 22 23 24 25 26 27 28 29 30 Current Ratio 31 32 Quick Ratio 33 34 Averape Collection Accounts Payable Accruals Current Portion - Long Term D Total Current Liabilities 9,777 16,950 1,679 28,406 2,154 3,604 1,001 6,759 434 979 Long Term Debt Other Long Term Liabilities 8,550 13,759 7,151 6,471 Common Stock Retained Earnings Total Equity and Liabilities 11,562 3,226 65,503 10,302 2,698 33,381 + 28 29 30 Current Ratio 31 32 Quick Ratio 33 34 Average Collection 35 36 Inventory Turnover 37 38 Inventory Conversion 39 40 Total Asset Turnover 41 42 Payables Period 43 44 Debt Ratio 45 46 Times Interest Earned 47 48 ROA 49 50 ROE 51 52 Net Profit Margin 53 54 55 Cash Conversion Cycle 56 57 58 Dupont Equation 59 60 COMPANY A COMPANY B COMPANY