finanacial statements of Big Rock Brewery company i have the first report with horizontal and vertical and ratio analysis and i need help with charts and graphs and the instructions i have posted
1. Make necessary changes to your numerical analyses based on the feedback from your instructor from Status Report #2. The financial statements, horizontal, vertical and ratio analyses must all be re-submitted with those changes, as properly referenced appendices to your final report. 2. Interpret the results of your horizontal, vertical and ratio analysis (making reference to the relevant appendices). Look for relationships among your different analyses. For example, you may notice that inventory has increased doing your horizontal and vertical analysis of the balance sheet. You might also note that the inventory turnover ratio has decreased while doing your ratio analysis. These two pieces of analyses are related! 3. Compare major ratios to industry norms or a competitor. 4. Since you are aiming for a concise report, ensure that you highlight significant or dynamic ratios. 5. Do NOT define each ratio. Your reader knows what they are. 6. If possible, calculate DOL, DFL and DCL for the most recent two years. If this is not possible, use your ratio analysis to determine the use of debt/equity financing and to evaluate the company's financing strategies. 7. Analyze any further financial information you consider useful to evaluate performance (for example, information based on individual business or geographic segments). Ensure that you have considered significant activity captured on the Statement of Cash Flows and the Statement of Changes in Shareholders' Equity. 8. Prepare and analyze appropriate graphs/charts using your spreadsheet program to support your analyses. ( 5.140 TES 0 YON 55 3230 NOS STOT MC SE wors TE HIN EX 2001 22 2006 20 NEWS NET TE 001 31 HY ET 2016 SET SITE WEITE SET wit SET TOT 010 SES 33 OTH Nero ES DE LOW 19 RE SEES NO NET SEO VISIT 1 10 30 7.12 ZGAN 1601 12 TER ZE 14 SEE Current Tour 40 NO 20 2.00 13 CH SMN MIN 005 SCE 12 41 1 NOVO ON OR 11 100 1. 8 09 CON . NOTE odt NOLEOS SIO 26 E NO E CHT NEXT ME NES get C herum CE EROT ET w O Nors son 29 DEON 1300 2.10 103 and share out NOOE BOON S.GON DOSE Nun Noc 1500 o's SITES 54,740 MET 7 46258 15.00 SU Told on 30. 4 12 N HANN ser TOST OL TU NAT NETE NOZ NOTES LEC MET kurs 93% 4,54 566 14224 -1002 2.100 4,076 WP Property Partnet Nan Current NOWE NOW 45614 NO NE ME BETT (6 0,04 LO 95 NECTED ZN ONN 1 26 MCW 65 NOOF 96 MO16 118 WOE NEUE SE MEVE ED 41 CBN 9.52% SON 4410 5.144 Total Gunen Line Or Tambole Prepaidan Deposits Inventory A Rece Cau ret MCT WED 351 NO NOSTETET Morts METEST 4,906 1,648 MS SO WE COEPE 105 WE NOTE NEO 1,165 NIE UD POCT COC CE 1902 VIT 2016 change change Strange change Schange change 2018 2019 2017 6106 2015 cor 60 or 90 FOR IOC BALANCE SHEET O D 2017 1.51 0.48 40.58% 2016 TREND 1.14 0.48 43.24% FINANCING RATIOS 8 19 2019 2018 10 1. Current Ratio = Current assets/Current Liabilities 1.13 1.81 11 2. Quick ratio = Current assets-Inventories/current Liabilities 0.42 0.93 12 3. Gross margin = Gross profit/Sales 28.92% 42.69% 12 4. Return on assets = Net income/Total assets 0.6396 14 S. Return on Equity = Net Income/Shareholders equity 0.93%- 315 6. Equity Multiplier = Total asset/Equity 1.39 1.47 16 7. Inventory turnover = Cost of goods sold/Inventory 7.28 5.17 17 8.Accounts payable turnover = COGS/Accounts Payable 9.94 5.97 1969. Total asset Turnover = Sales/Total assets 0.86 0.8G 119 10.Debt to total asstes = Total debt/total assets 15.52% 20.3396 120 11. Times interest earned -15.75 1.98 121 12. Earnings per share 0.00008909 132 13. Operating Margin = Operating Income/Net sales -0.120 0.019 1.41 5.55 8.05 0.89 19.83%6 -4.18 1.48 4.76 6.22 0.78 18.40% -1.38 0.022 -0.006 124 Hol Ana Hortal Art Hot Analys BALANCE SHEET 2013 2033 2017 2015 2019 2018-2019 2017-2018 2016-2017 Scharge change the change Share Nhange 2013 2012 2016 Ats Current 354 20? 56 OTIN SN 3.31 1.902 3,384 5,404 433 154 1.19 1739 51.39 -2201 22:56 53 10. BEN 168 1.646 4.566 396 156 NEN NE NOE LE NO NEOS 4.163 435 Cah Act: Receivatie Inventory Pre Paid penes Deposits Current Tees Receivable Sale Land Held For Sale Total Current 1734 103314 1710 1055 418 03 2211 -156 1505 5.144 410 CEE ON 2 33 OTS 50 356 4014 156 -1939 -15414 1,810 8814 11,178 40 1525 126 5260 38:55 -45R1 7,125 6597 W Non-Current Property and spent Intanti Assets Total Non-Curren 49.875 2.300 4 105 43166 2.995 45.562 101 44.221 566 44,794 15,999 366 40, 155 -3200 5311 361 2372 52.10 2009 7:01 1830 23125 758 LAN -1711 2005 -1501 -3000 100% 5.604 4611 49.72 52,119 951220 56.740 55,209 Total Asset Totalt 49,72 16.40 19,209 NET 1621 XEN 2010 SON AN 14 3437 2.643 LESE wat 1,533 1049 223 447 4 165 4,82 449 400 158 347 6.88 13. 18333 176 38 47 NE ME HON 11452 449 + 1S -13: SON 22 19 25 TON WE SFT 417 20 599 40 SN NER Latity and Shareholders Current Hankidetenes Accounts payable and credits Currentes Long term debt current France lease content Share-based payments To Currentes Nan Current Long term det Finance Lease Lease intensive Shared Hose Payments Deffered incomes Total Labines ME sto 361 5.53 336 7,78 5.379 SO 114 2.935 510 1154 287 186 22 7 3156 1500 250 45 4193 31535 9730 14 223 65 145 10.134 1254 950 T4 95615 24233274 19:52 3810 31 382102 -341 -334 2011 351 1471 1301 11 4,633 10.157 NERE MT 1533 7.725 Equity 115.145 16 2. 231 E55141 Santhoides Capital Contributes sur htumited Den Total Equity Toca Libiana Sareholders 1795 79,161 35.61 111.145 1,578 7830 18.584 1.740 113121 1438 --77289 99270 55209 78,109 30183 12,119 10 21713750 -2922 2305 20 +358 1221 FINANCING RATIOS 8 9 2017 1.51 0.48 40.58% 2016 TREND 1.14 0.48 43.24% 01. Current Ratio = Current assets/Current Liabilities 11 2. Quick ratio = Current assets-Inventories/current Liabilities 12 3. Gross margin = Gross profit/Sales 13 4. Return on assets = Net income/Total assets 14 5. Return on Equity = Net Income/Shareholders equity 75 6. Equity Multiplier = Total asset/Equity 76 7. Inventory turnover - Cost of goods sold/Inventory 17 8.Accounts payable turnover = COGS/Accounts Payable 18 9. Total asset Turnover = Sales/Total assets 19 10.Debt to total asstes - Total debt/total assets 20 11. Times interest earned 21 12. Earnings per share 122 13. Operating Margin = Operating Income/Net sales 123 2019 2018 1.13 1.81 0.42 0.93 28.92% 42.6996 0.63% - 0.93%- 1.39 1.47 7.28 5.17 9.94 5.97 0.86 0.86 15.52% 20.3396 -15.75 1.98 0.00008909 -0.120 0.019 1.41 5.55 8.05 0.89 19.83% -4.18 1.48 4.76 6.22 0.78 18.4096 -1.38 0.022 -0.006 125 1. Make necessary changes to your numerical analyses based on the feedback from your instructor from Status Report #2. The financial statements, horizontal, vertical and ratio analyses must all be re-submitted with those changes, as properly referenced appendices to your final report. 2. Interpret the results of your horizontal, vertical and ratio analysis (making reference to the relevant appendices). Look for relationships among your different analyses. For example, you may notice that inventory has increased doing your horizontal and vertical analysis of the balance sheet. You might also note that the inventory turnover ratio has decreased while doing your ratio analysis. These two pieces of analyses are related! 3. Compare major ratios to industry norms or a competitor. 4. Since you are aiming for a concise report, ensure that you highlight significant or dynamic ratios. 5. Do NOT define each ratio. Your reader knows what they are. 6. If possible, calculate DOL, DFL and DCL for the most recent two years. If this is not possible, use your ratio analysis to determine the use of debt/equity financing and to evaluate the company's financing strategies. 7. Analyze any further financial information you consider useful to evaluate performance (for example, information based on individual business or geographic segments). Ensure that you have considered significant activity captured on the Statement of Cash Flows and the Statement of Changes in Shareholders' Equity. 8. Prepare and analyze appropriate graphs/charts using your spreadsheet program to support your analyses. ( 5.140 TES 0 YON 55 3230 NOS STOT MC SE wors TE HIN EX 2001 22 2006 20 NEWS NET TE 001 31 HY ET 2016 SET SITE WEITE SET wit SET TOT 010 SES 33 OTH Nero ES DE LOW 19 RE SEES NO NET SEO VISIT 1 10 30 7.12 ZGAN 1601 12 TER ZE 14 SEE Current Tour 40 NO 20 2.00 13 CH SMN MIN 005 SCE 12 41 1 NOVO ON OR 11 100 1. 8 09 CON . NOTE odt NOLEOS SIO 26 E NO E CHT NEXT ME NES get C herum CE EROT ET w O Nors son 29 DEON 1300 2.10 103 and share out NOOE BOON S.GON DOSE Nun Noc 1500 o's SITES 54,740 MET 7 46258 15.00 SU Told on 30. 4 12 N HANN ser TOST OL TU NAT NETE NOZ NOTES LEC MET kurs 93% 4,54 566 14224 -1002 2.100 4,076 WP Property Partnet Nan Current NOWE NOW 45614 NO NE ME BETT (6 0,04 LO 95 NECTED ZN ONN 1 26 MCW 65 NOOF 96 MO16 118 WOE NEUE SE MEVE ED 41 CBN 9.52% SON 4410 5.144 Total Gunen Line Or Tambole Prepaidan Deposits Inventory A Rece Cau ret MCT WED 351 NO NOSTETET Morts METEST 4,906 1,648 MS SO WE COEPE 105 WE NOTE NEO 1,165 NIE UD POCT COC CE 1902 VIT 2016 change change Strange change Schange change 2018 2019 2017 6106 2015 cor 60 or 90 FOR IOC BALANCE SHEET O D 2017 1.51 0.48 40.58% 2016 TREND 1.14 0.48 43.24% FINANCING RATIOS 8 19 2019 2018 10 1. Current Ratio = Current assets/Current Liabilities 1.13 1.81 11 2. Quick ratio = Current assets-Inventories/current Liabilities 0.42 0.93 12 3. Gross margin = Gross profit/Sales 28.92% 42.69% 12 4. Return on assets = Net income/Total assets 0.6396 14 S. Return on Equity = Net Income/Shareholders equity 0.93%- 315 6. Equity Multiplier = Total asset/Equity 1.39 1.47 16 7. Inventory turnover = Cost of goods sold/Inventory 7.28 5.17 17 8.Accounts payable turnover = COGS/Accounts Payable 9.94 5.97 1969. Total asset Turnover = Sales/Total assets 0.86 0.8G 119 10.Debt to total asstes = Total debt/total assets 15.52% 20.3396 120 11. Times interest earned -15.75 1.98 121 12. Earnings per share 0.00008909 132 13. Operating Margin = Operating Income/Net sales -0.120 0.019 1.41 5.55 8.05 0.89 19.83%6 -4.18 1.48 4.76 6.22 0.78 18.40% -1.38 0.022 -0.006 124 Hol Ana Hortal Art Hot Analys BALANCE SHEET 2013 2033 2017 2015 2019 2018-2019 2017-2018 2016-2017 Scharge change the change Share Nhange 2013 2012 2016 Ats Current 354 20? 56 OTIN SN 3.31 1.902 3,384 5,404 433 154 1.19 1739 51.39 -2201 22:56 53 10. BEN 168 1.646 4.566 396 156 NEN NE NOE LE NO NEOS 4.163 435 Cah Act: Receivatie Inventory Pre Paid penes Deposits Current Tees Receivable Sale Land Held For Sale Total Current 1734 103314 1710 1055 418 03 2211 -156 1505 5.144 410 CEE ON 2 33 OTS 50 356 4014 156 -1939 -15414 1,810 8814 11,178 40 1525 126 5260 38:55 -45R1 7,125 6597 W Non-Current Property and spent Intanti Assets Total Non-Curren 49.875 2.300 4 105 43166 2.995 45.562 101 44.221 566 44,794 15,999 366 40, 155 -3200 5311 361 2372 52.10 2009 7:01 1830 23125 758 LAN -1711 2005 -1501 -3000 100% 5.604 4611 49.72 52,119 951220 56.740 55,209 Total Asset Totalt 49,72 16.40 19,209 NET 1621 XEN 2010 SON AN 14 3437 2.643 LESE wat 1,533 1049 223 447 4 165 4,82 449 400 158 347 6.88 13. 18333 176 38 47 NE ME HON 11452 449 + 1S -13: SON 22 19 25 TON WE SFT 417 20 599 40 SN NER Latity and Shareholders Current Hankidetenes Accounts payable and credits Currentes Long term debt current France lease content Share-based payments To Currentes Nan Current Long term det Finance Lease Lease intensive Shared Hose Payments Deffered incomes Total Labines ME sto 361 5.53 336 7,78 5.379 SO 114 2.935 510 1154 287 186 22 7 3156 1500 250 45 4193 31535 9730 14 223 65 145 10.134 1254 950 T4 95615 24233274 19:52 3810 31 382102 -341 -334 2011 351 1471 1301 11 4,633 10.157 NERE MT 1533 7.725 Equity 115.145 16 2. 231 E55141 Santhoides Capital Contributes sur htumited Den Total Equity Toca Libiana Sareholders 1795 79,161 35.61 111.145 1,578 7830 18.584 1.740 113121 1438 --77289 99270 55209 78,109 30183 12,119 10 21713750 -2922 2305 20 +358 1221 FINANCING RATIOS 8 9 2017 1.51 0.48 40.58% 2016 TREND 1.14 0.48 43.24% 01. Current Ratio = Current assets/Current Liabilities 11 2. Quick ratio = Current assets-Inventories/current Liabilities 12 3. Gross margin = Gross profit/Sales 13 4. Return on assets = Net income/Total assets 14 5. Return on Equity = Net Income/Shareholders equity 75 6. Equity Multiplier = Total asset/Equity 76 7. Inventory turnover - Cost of goods sold/Inventory 17 8.Accounts payable turnover = COGS/Accounts Payable 18 9. Total asset Turnover = Sales/Total assets 19 10.Debt to total asstes - Total debt/total assets 20 11. Times interest earned 21 12. Earnings per share 122 13. Operating Margin = Operating Income/Net sales 123 2019 2018 1.13 1.81 0.42 0.93 28.92% 42.6996 0.63% - 0.93%- 1.39 1.47 7.28 5.17 9.94 5.97 0.86 0.86 15.52% 20.3396 -15.75 1.98 0.00008909 -0.120 0.019 1.41 5.55 8.05 0.89 19.83% -4.18 1.48 4.76 6.22 0.78 18.4096 -1.38 0.022 -0.006 125
