I need help doing the ratios and what the ratios mean
Q Search in Sheet e Tables 80% Review | n 4245 Y=Fx Charts SmartArt Formulas Data Alignment 12A- abc 15 de = E Font Number Format Cells H. Home Layout Edit A , Fill - Arial Paste Clear B 516 % Themes Normal 2 Normal Bad Wrap Text Merge - General $ % ESI 1 U , o . Conditional Formatting Good Neutral Calculation Insert Delete Format Themes Aa fx August 31, 2017 C D August 31, 2020 Adjusted Trial Balance Dr. Cr. August 31, 2019 Adjusted Trial Balance Dr. Cr. August 31, 2018 Adjusted Trial Balance Dr. Cr. Adjusted Trial Balance August 31, 2016 Adjusted Trial Balance Dr. Cr. 4 Acct. No Account Title Dr. Cr. 361,264.32 404,616.04 441,031.48 432,210.85 100 102 104 Cash Accounts Receivable, net Merchandise Inventory, net 575,732.88 644,820.83 334,504.00 533,086.00 449,397.00 5,689.00 702,854.70 592,513.77 668,797.61 580,683.49 485,348.78 543,590.61 Office Supplies 6.144.12 6.881.41 7.500.74 7,350.73 15,400.00 16.632.00 18.627.84 20,304.35 19,898.26 129,600.00 145,152.00 158,215.68 155,051.37 Prepaid Insurance Investments - Equity Trading (Temporary) Investments - HTM Long Term Investments - Equity Long Term 120,000.00 35.400.00 80,000.00 38.232.00 42.819.84 46,673.63 45.740.15 122 86.400.00 96.768.00 105,477.12 103,387.58 123 Valuation Allowance 52,000.00 56.160.00 62.899.20 68.560.13 67,188.93 Land 1,674,000.00 2,002,746.82 1,550,000.00 1,200,000.00 1,874.880.00 1,451,520.00 2,043,619.20 1,582,156.80 1,296,000.00 1,550,513.66 750,000.00 810,000.00 907,200.00 988,848.00 969,071.04 85,000.00 91,800.00 102,816.00 112,069.44 109,828.05 151 152 Building Accumulated Depreciation - Building Equipment Accumulated Depreciation - Equipment Office Furniture Accumulated Depreciation - Office Furniture 68,000.00 73.440.00 82 252.80 89,655.55 87,862.44 14,000.00 15.120.00 16.934 40 18.450.50 18,089 33 12.960.00 15.821.57 15.505.14 12,000.00 680,980.00 14,515.20 823,713.41 Accounts Payable 735,458,40 897,847.61 879,890.68 Wages Payable Interest Payable Dividends Payable Unearned Rent 10,000.00 13,184.64 12,920.95 Customer Refunds Payable 18,795.00 12.095.00 22,734.43 786,240.00 24.780.53 24 284.92 650,000.00 10.800.00 20.299.60 702,000.00 1,404,000.00 80.480.00 857,001.60 839,861.57 28 251 1,300.000,00 1,572,480.00 Notes Payable - Long Term Bonds Payable Premium on Bonds Payable Discount on Bonds Payable 1,714,003.20 1,679,723.14 72,357.30 56,000.00 67.737.60 73.833.98 16,000.00 17.280.00 19,353.60 21.095.42 20,673.52 Mortgage (Warehouse) Payable 300,000.00 395,539 20 387,628.42 Common Stock I Par 300,000 Author and, 50.000 shar e d/Outstanding 50,000.00 50,000.00 50,000.00 324,000.00 50,000.00 381,694.33 388,687.17 362,880.00 50.000.00 361,143.16 329,202.03 347,575.25 490.813.03 484,375.09 324,582.75 308,639.67 294,694.17 Paid In Capital - Excess of Par, Common Stock Retained Earnings Cash Dividends Treasury Stock 250,000.00 300,000.00 200,000.00 200,000.00 200,000.00 50,000.00 60.000.00 20.000.00 20,000.00 10,000.00 Sales 1 4.156.800.00 4,406,208.00 4,846,828.00 4,119,804.48 3,996,210.35 Cost of Goods Sold 1,385,698.00 1,468,639.88 1,615,723.87 1,373,365.29 7501571 1,332,184.33 727 65291 Wace Expense hourly workers Instructions Normal View Ready 75A 9400 Is Comparative 882539 40 Adjusted Trial Balances A2 307 FA BS Comparative Ratios Historical + Sum-0 Q Search in Sheet e Tables 80% Review | n 4245 Y=Fx Charts SmartArt Formulas Data Alignment 12A- abc 0 do 3 Font Number Format Cells H. Home Layout Edit A , Fill - Arial Paste Clear B 516 % Themes Normal 2 Normal Bad , i Wrap Text M erge - , Aa General $ % ESI I v , o Conditional Formatting Good Neutral Calculation Insert Delete Format Themes Aa fx C D August 31, 2020 Adjusted Trial Balance Dr. Cr. August 31, 2019 Adjusted Trial Balance Dr. Cr. August 31, 2018 Adjusted Trial Balance Dr. Cr. August 31, 2017 Adjusted Trial Balance Dr. Cr. August 31, 2016 Adjusted Trial Balance Dr. Cr. 4 Acct. No. Account Title 1,468,839.88 1,615,723.87 1,373,365.29 1,332,184.33 600 700 802,307.64 848,000.00 862,538.40 932,800.00 750,157.54 792,880.00 727,652.91 769,093.60 1,385,698.00 756,894.00 800,000.00 295,000.00 56.789.00 42,185.00 500,000.00 312,700.00 343,970.00 292,374.50 Cost of Goods Sold Wage Expense hourly workers) Salaries Expense (Exempt Staff) Marketing Expense Travel and Entertainment Expense Bad Debt Expense Property Tax Expense Office Maintenance & Repair Expense 283,603.27 60,198.34 66 215.97 56.283.58 54,505.07 44.716.10 41.809.55 40,555.27 530,000.00 49.187.71 583,000.00 2,332.00 495,550.00 460,683.50 1,922.73 2.000.00 2.120.00 1,982.20 Accounting Expenses 10,000.00 10.600.00 11,660.00 9.911.00 9,613.67 12.720.00 11,893.20 12,000.00 65.450.00 13.992.00 76,314.70 11,536.40 62,921.47 69,377.00 64,867.50 546.00 578.78 636.64 541.14 524.91 Insurance Expense Utilities Expense Office Supplies Expense Telecommunications Expense Depreciation Expense - Building Depreciation Expense - Equipment Depreciation Expense - Office Furniture 5,425.00 5,750.50 6,325.55 5,376.72 5,215.42 31,800.00 34.980.00 29.733.00 28,841.01 30,000.00 2,500.00 713 9,010,00 9,911,00 8.424.35 8,171.62 2,000.00 2,120.00 2,332.00 1,982.20 1,922.73 Rent Income 8,000.00 7,928.80 7,690.94 Unrealized Gain - Trading Securities 5,500.00 8,480.00 5,830.00 90,587.60 9,328.00 6,413.00 99.646.36 5,451.05 5,287.52 Realized Gain - Investment Securities 85,460.00 84,699.41 82,158.42 25,000.00 26,500.00 29,150.00 24,777.50 24,034.18 Interest Expense Unrealized Loss - Trading Securities Realized Loss - Investment Securities 2,650.00 2.915.00 2,477.75 2.403.42 35.223.80 38.746.18 32.934.25 31,946.23 Total 2,500.00 33.230.00 8,823,693.00 4,033.217.00 222.543.00 9,889,522.06 9,889,522 06 8,823,693.00 4,255,760.00 9,484,924.10 4,275,210.02 235,895.58 9,484,924.10 4,511,105.60 10.354,410.79 4,702,731.02 10.354,410.79 4,962,216.16 Total Expenses and Revenue 10.137,852.32 4,217,883.74 10.137,852.32 ,997,321.37 220,562.37 3 4,091,347.22 3,877.401.73 213.945.50 Net Income (Loss) 259,485.14 68 69 70 71 72 73 74 75 76 77 Adjusted Trial Balances Is Comparative BS Comparative Ratios Historical + Instructions Ready Normal View Sum-0 Q Search in Sheet Format Cells Themes Normal 2 Normal Bad , , LES Aa Themes Aa es Aa 0 Conditional Formatting Good Neutral Calculation Insert Delete Format NO R/31/19 R/31/18 R/31/17 R/31/16 4,119,804.48 1,373,365.29 3,996,210.35 1,332,164.33 2,664,046.02 2,746,439.19 750,157.64 727,652.91 792,880.00 NDIV/! 292,374.50 56,283.58 41,809.55 495,550,00 1,982.20 9,911.00 OOOH. Gon4E44Y-Fx 4100% - @ | Home Layout Tables Charts SmartArt Formulas Data Review Edit Font Alignment Number A , Fill - Calibri (Body) 8 A- abc Wrap Text General Paste Clear B I v 0 db - A Merge - $ % - L31 8 fx D E F G 4 8/31/20 5 Sales Revenue 6 Sales 4,156,800.00 4,406,208.00 4,846,828.80 7 Cost of Goods Sold 1,385,698.00 1,468,839.88 1,615,723.87 8 Gross Profit 2,771,102.00 2,937,368.12 3,231,104.93 9 Operating Expenses 10 Wage Expense (hourly workers) 756,894.00 802,307.64 882,538.40 11 Salaries Expense (Exempt Staff) 800,000.00 848,000.00 932,800.00 12 Marketing Expense 295,000.00 312,700.00 343,970.00 13 Travel and Entertainment Expense 56,789.00 60,196.34 66,215.97 14 Bad Debt Expense 42,185.00 44,716.10 49,187.71 15 Property Tax Expense 500,000.00 530,000.00 583,000.00 16 Office Maintenance & Repair Expense 2,000.00 2,120.00 2,332.00 17 Accounting Expenses 10,000.00 10,600.00 11,660.00 18 Insurance Expense 12,000.00 12,720.00 13,992.00 19 Utilities Expense 65,450.00 69,377.00 76,314.70 20 Office Supplies Expense 546.00 578.76 636.64 21 Telecommunications Expense 5,425.00 5,750.50 6,325.55 22 Depreciation Expense - Building 30,000.00 31,800.00 34,980.00 23 Depreciation Expense - Equipment 8,500.00 9,010.00 9,911.00 24 Depreciation Expense - Office Furniture 2,000.00 2,120.00 2,332.00 25 Total Operating Expenses 2,586,789.00 2,741,996.34 3,016,195.97 26 Income from Operations (EBIT) 184,313.00 195,371.78 214,908.96 27 Other Revenues and Gains 28 Rent Income 8,000.00 8,480.00 9,328.00 29 Unrealized Gain - Trading Securities 5,500.00 5,830.00 6,413.00 30 Realized Gain - Investment Securities 85,460.00 90,587.60 99,646.36 31 Total Other Revenue and Gains 98,960.00 104,897.60 115,387.36 32 Other Expenses and Losses 33 Interest Expense 25,000.00 26,500.00 29,150.00 34 Unrealized Loss - Trading Securities 2,500.00 2,650.00 2,915.00 35 Realized Loss - Investment Securities 33,230.00 35,223.80 38,746.18 36 Total Other Expenses and Losses 60,730.00 64,373.80 70,811.18 37 38 Instructions Adjusted Trial Balances Is Comparative BS Comparative Ratios Historical + Normal View Ready Sum-0 11,893.20 64,867.50 541.14 769,093.60 283,603.27 54,595.07 40,555.27 480,683.50 1,922.73 9,613.67 11,536.40 62,921.47 524.91 5,215.42 28,841.01 8,171.62 1,922.73 2,486,853.58 177,192.44 5,376.72 29,733.00 8,424.35 1,982.20 2,563,766.58 182,672.61 7,928.80 5,451.05 84,699.41 98,079.26 7,690.94 5,287.52 82,158.42 95,136.88 24,777.50 2,477.75 32,934.25 60,189.50 24,034.18 2,403.42 31,946.23 58,383.82 Q Search in Sheet 4100% - Review | H. Gon: 4 2 Home Layout Tables Charts SmartArt Edit Font A , Fill - Calibri (Body) -8 A- Pacte Clear B I U - A E :41 Y= FX Formulas Data Alignment abc = = E Number Format Cells Themes Normal 2 Normal Bad , Wrap Text Merge , , General - % Aa Themes Aa Aar 4:0 05 Conditional Formatting . Good Neutral Calculation Insert Delete Format L31 CDEF NO 756,894.00 802,307.64 882,538.40 750,157.64 800,000.00 295,000.00 932,800.00 343,970.00 66,215.97 #DIV/0! 792,880.00 292,374.50 56,283.58 41,809.55 56,789.00 42,185.00 49,187.71 848,000.00 312,700.00 60,196.34 44,716.10 530,000.00 2,120.00 10,600.00 12,720.00 69,377.00 500,000.00 2,000.00 495,550.00 1,982.20 9,911.00 583,000.00 2,332.00 11,660.00 13,992.00 76,314.70 636.64 11,893.20 64,867.50 541.14 9 Operating Expenses 10 Wage Expense (hourly workers) 11 Salaries Expense (Exempt Staff) 12 Marketing Expense 13 Travel and Entertainment Expense 14 Bad Debt Expense 15 Property Tax Expense 16 Office Maintenance & Repair Expense 17 Accounting Expenses 18 Insurance Expense 19 Utilities Expense 20 Office Supplies Expense 21 Telecommunications Expense 22 Depreciation Expense - Building 23 Depreciation Expense - Equipment 24 Depreciation Expense - Office Furniture 25 Total Operating Expenses 26 Income from Operations (EBIT) 27 Other Revenues and Gains 28 Rent Income 29 Unrealized Gain - Trading Securities 30 Realized Gain - Investment Securities 31 Total Other Revenue and Gains 32 Other Expenses and Losses 33 Interest Expense 34 Unrealized Loss - Trading Securities 35 Realized Loss - Investment Securities 36 Total Other Expenses and Losses 37 38 39 Net Income (Loss) 40 41 Common Dividends 42 Weighted Average Common Shares 43 Market Price per Common Share 727,652.91 769,093.60 283,603.27 54,595.07 40,555.27 480,683.50 1,922.73 9,613.67 11,536.40 62,921.47 524.91 5,215.42 28,841.01 8,171.62 1,922.73 2,486,853.58 177,192.44 578.76 10,000.00 12,000.00 65,450.00 546.00 5,425.00 30,000.00 8,500.00 2,000.00 2,586,789.00 184,313.00 5,750.50 31,800.00 9,010.00 2,120.00 2,741,996.34 195,371.78 6,325.55 34,980.00 9,911.00 2,332.00 3,016,195.97 214,908.96 5,376.72 29,733.00 8,424.35 1,982.20 2,563,766.58 182,672.61 8,480.00 7,928.80 7,690.94 8,000.00 5,500.00 85,460.00 98,960.00 5,830.00 90,587.60 104,897.60 9,328.00 6,413.00 99,646.36 115,387.36 5,451.05 84,699.41 98,079.26 5,287.52 82,158.42 95,136.88 25,000.00 2,500.00 33,230.00 60,730.00 26,500.00 2,650.00 35,223.80 64,373.80 29,150.00 2,915.00 38,746.18 70,811.18 24,777.50 2,477.75 32,934.25 60,189.50 24,034.18 2,403.42 31,946.23 58,383.82 222 54300 235,895 58 259,485 14 220,562 37 213.945 50 300,000 250,000 50,000 45.00 50,000 200,000 50,000 72.00 200,000 50,000 68.00 55.00 44 Instructions Adjusted Trial Balances Is Comparative BS Comparative Ratios Historical + Normal View Ready Sum-0 Q Search in Sheet | 80% Review Number Wrap Text Accounting M erge - ES - % , 900 Cor Formatting Format Cells H. e n 4245 Y=Fx Home Layout Tables Charts SmartArt Formulas Data Edit Font Alignment A , Fill - Calibri (Body) 14 - A- A- = = = abc Paste Clear BI U BO A -EF3 B7 8 f x ='Adjusted Trial Balances'!C5 Themes Accent6 80, Aa DES Comma Currency (0) Comma [0] Percent Currency Insert Delete Format Themes Aa' M N O VW Balance Sheet August 31, 2020, 2019, 2018, 2017, 2016 8/31/19 8/31/20 8/31/18 1 8 /31/17 8/31/16 . 334,504.00 533,086.00 449,397.00 5,689.00 15,400.00 || 120,000.00 1,458,076.00 | 361,264.32|| 575,732.88 485,348.76 6,144.12 16,632.00 129,600.00 1,574,722.08 404,616.04 644,820.83 543,590.61 6,881.41 18,627.84 145,152.00 1,763,688.73 441,031.48 702,854.70 592,513.77 7,500.74 20,304.35 158,215.68 1,922,420.72 432,210.85 688,797.61 580,663.49 7,350.73 19,898.26 155,051.37 1,883,972.30 | ASSETS 6 Current assets 7 Cash 8 Accounts Receivable, net 9 Merchandise inventory.net 10 Office Supplies 11 Prepaid Insurance 12 Investments - Equity Trading (Temporary) 13 Total Current Assets 14 Property, plant & equipment 15 Land 16 Building 17 Accumulated Depreciation - Building 18 Equipment 19 Accumulated Depreciation - Equipment 20 Office Furniture 21 Accumulated Depreciation - Office Furniture 22 Total Property, plant & equipment 23 Other Assets 24 Investments - HTM Long Term 25 Investments - Equity Long Term 26 Valuation Allowance 27 Total Other Assets 28 Total Assets . 1,550,000.00 1,200,000.00 (750,000.00) 85,000.00 (68,000.00) 14,000.00 (12,000.00) 2,019,000.00 1 1,674,000.00 1,296,000.00 (810,000.00) 91,800.00 (73,440.00) 15,120.00 (12,960.00)|| ,180,520.00 | 1,874,880.00 1,451,520.00 (907,200.00) 102,816.00 (82,252.80) 16,934.40 (14,515.20) 2,442,182.401 2,043,619.20 1,582,156.80 (988,848.00) 112,069.44 (89,655.55) 18,458.50 (15,821.57) ,661,978.82 2,002,746.82 1,550,513.66 (969,071.04) 109,828.05 (87,862.44) 18,089.33 (15,505.14) 2,608,739.24 2 2 35,400.00 80,000.00 52,000.00 167,400.00 3,644,476.00 38,232.00 86,400.00 56,160.00 180,792.00 3,936,034.081 42,819.84 96,768.00 62,899.20 202,487.04 4,408,358. 17 46,673.63 105,477.12 68,560.13 220,710.87 ,805, 110.40 45,740.15 103,367.58 67,188.93 216,296.66 4,709,008.20 | 4 30 31 | . 680,980.00 10,000.00 18,795.00 709,775.00 735,458.40 10,800.00 1 20,298.60 766,557.00 823,713.41 1 2,096.00 22,734.43 858,543.84 897,847.61 13,184.64 24,780.53 935.812.79 879,890.66 12,920.95 24,284.92 917,096.53 LIABILITIES & STOCKHOLDER'S EQUITY LIABILITIES 32 Current Liabilities 33 Accounts Payable 34 Unearned Rent 35 Customer Refunds Payable 36 Total Current Liabilities 37 Long-term Liabilities 38 Notes Payable - Long Term 39 Bonds Payable 40 Premium on Bonds Payable 41 Discount on Bonds Payable 42 Mortgage Warehouse) Payable 43 Total Long-term Liabilities 44 Total Liabilities 45 STOCKHOLDERS FOUITY Instructions Normal View Ready 650,000.00 1,300,000.00 56,000.00 (16,000.00) 300,000.00 2,290,000.00 2,999,775.00 702,000.00 1,404,000.00 60,480.00 (17,280.00) 324,000.00 2,473,200.00 3,239,757.00 786,240.00 1,572,480.00 67,737.60 (19,353.60) 362,880.00 2,769,984.00 3,628,527.84 857,001.60 1,714,003.20 73,833.98 (21,095.42) 395,539.20 3,019,282.56 3,955,095.35 839,861.57 1,679,723.14 72,357.30 (20,673.52) 387,628.42 2,958,896.91 3,875,993.44 Adjusted Trial Balances Is Comparative BS Comparative Ratios Historical + Sum- 117,606,406.47 Q Search in Sheet 480% Review | Format Cells Themes H. Gon: 4 2 :41 Y= FX Home Layout Tables Charts SmartArt Formulas Data Edit Font Alignment A , Fill Calibri (Body) 14 - A- A = = = abc Paste Clear B I U D da- % fx ='Adjusted Trial Balances'!C5 Number Accounting $ % , Accent6 , , i Wrap Text Merge - Aa DES Comma Currency (0) Comma [0] Percent Conditional Currency Formatting Insert Delete Format Themes Aa B7 TI 28 Total Assets 3,644,476.00 G 4,408,358.17 || 3,936,034.08 | 4,805, 110. 40 4 ,709,008.20 30 31 680,980.00 10,000.00 18,795.00 709,775.00 735,458.40 10,800.00 20,298.60 766,557.00 823,713.41 12,096.00 22,734. 43 858,543. 84 897,847.61 13,184.64 4,780.53 35,812.79 879,890.66 12,920.95 24,284.92 917,096.53 2 9 29 LIABILITIES & STOCKHOLDER'S EQUITY LIABILITIES 32 Current Liabilities 33 Accounts Payable 34 Unearned Rent 35 Customer Refunds Payable 36 Total Current Liabilities 37 Long-term Liabilities 38 Notes Payable - Long Term 39 Bonds Payable 40 Premium on Bonds Payable 41 Discount on Bonds Payable 42 Mortgage (Warehouse) Payable 43 Total Long-term Liabilities 44 Total Liabilities 650,000.00 1,300,000.00 56,000.00 (16,000.00)| 300,000.00 2,290,000.00 2,999,775.00 702,000.00 1,404,000.00 60,480.00 (17,280.00)| 324,000.00 2,473,200.00 3,239,757.00 || 786,240.00 1,572,480.00 67,737.60 (19,353.60) 362,880.00 2,769,984.00 3,628,527.84 857,001.60 1,714,003.20 73,833.98 (21,095.42) 395,539.20 3,019,282.56 3,955,095. 35 839,861.57 1,679,723.14 72,357.30 (20,673.52) 387,628.42 2,958,896.91 ,875,993.44 3 45 46 STOCKHOLDER'S EQUITY Common Stock, $1 Par, 100,000 Authorized; 50,000 shares 47 Issued/Outstanding 48 Paid In Capital - Excess of Par, Common Stock 49 Treasury Stock 50 Cash Dividends 51 Ending Retained Earnings 52 Total Stockholder's Equity 50,000.00 347,575.25 150,000.00) 250.000,00) 547,125.75 644,701.00 50,000.00 381,694.33 (60,000.00) (300,000.00) 624.582.75 696,277.08 50,000.00 361,143.16 (20,000.00) (200,000.00) 588.697.17 779,830.33 50,000.00 490,813.03 (20,000.00) {200,000.00) 529,202.03 850,015.06 50,000.00 484,375.09 (10,000.00) (200,000.00) 508,639,67 833,014.76 53 54 Total Liabilities and Stockholder's Equity 3,644,476.00 3,936,034.08 4,408,358.17 4,805, 110.41 4,709,008.19 55 56 57 TOTAL ASSETS 58 TOTAL LAB & EQUITY 59 VARIANCE 3,644,476.00 3,644,476.00 3.936,034.08 3.936.034.08 4,408,358 17 4,408,358 17 4,805, 110.40 4,805, 110.41 4,709,008.20 4,709,008.19 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 Adjusted Trial Balances Is Comparative BS Comparative Ratios Historical + Instructions Ready Normal View Sum- 117,606,406.49 Q Search in Sheet Format Cells Normal 2 Normal Bad 0, Themes Aa Themes Aa es Aar ES , & Conditional Good Neutral Calculation Insert Delete Format H. e n 4245 Y=Fx 100% | Home Layout Tables Charts SmartArt Formulas Data Review Edit Font Alignment Number A , Fill - Calibri (Body) -8 A- abc Wrap Text General Poste Clear BI U J A E 3 1 Merge - 9 - % Formatting N23 8 fx | B C D F H 1L Panther Pacific Corporation Ratio Analysis August 31, 2020, 2019, 2018 4 Instructions: Calculate each of the below ratios for the JUST THE current year. FOLLOW the below steps to complete the ratio analysis: 1. Round ALL answers 2 decimal places 2. Must USE ratio descriptions - including how averages are calculated. For example if average A/R is required, students would input beginng A/R, ending A/R, and average A/R as the description and then import corresponding amounts or formulas. 3. MUST use excel formulas and links to IS comparative worksheets, BS comparative worksheets, or adjusted trial balance within this workbook (see current ratio for example) M g R TU 5 7 8 4. MUST indicate if current year answer is favorable, unfavorable, or same in realtion to prior year AND industry (see current ratio for example) 9 5. USE information at bottom of this worksheet to calculate certain ratios 10 6. If a portion of a ratio is not available, still use in ratio description and use 0 as part of formula 11 8. USE ratios and comparative statements to write a memo to Panther Pacific management explaining your findings 12 13 8/31/20 R/31/ 19 8 /31/18 INDUSTRY Prior Year/Industry: Favorable, Unfavorable, Same 14 Liquidity 15 Current Ratio 2.05 1 2.10 2. 10 2 5 Prior Year - Unfavorable 16 Current Assets Industry - Unfavorble 1458075 17 Current Liabilities 709, 775 18 19 Quick Ratio 155 20 24 25 Accounts Receivable Turnover 26 27 28 29 30 31 Inventory Turnover 36 37 Profitability 38 39 Times Interest Earned Adjusted Trial Balances Is Comparative BS Comparative Ratios Historical Instructions Ready Normal View Sum-0 Q Search in Sheet 100% Review Number Format Cells Themes Normal 2 Normal Bad H. e n 4245 Y=Fx | Home Layout Tables Charts SmartArt Formulas Data Edit Font Alignment A , Fill - Calibri (Body) 8 A- abc Paste Clear B I U I A E = N23 fx | CD E F G H I 43 44 Asset Turnover 45 Wrap Text Merge - General % ES ) 0 Conditional Formatting Good Neutral Calculation Insert Delete FormatThemes Aa Aa | 0 R U = 46 47 48 49 Return on Assets 6.29% 10 50% 56 31.95% 3184% 35 50% 57 Return on Common Shareholders' Equity 58 59 4.72 S 5 .19 $ 3.05 64 Earnings per Share (EPS) 65 66 67 68 69 Price-Earnings (P/E) Ratio 13.87 70 72 6.00 $ 4.00 $ 2.00 73 Dividends per Share 74 75 76 77 78 Solvency Ratios 79 80 Ratio of Liabilities to Stockholder's Equity 81 Adjusted Trial Balances Is Comparative BS Comparative Ratios Historical Instructions Ready Normal View Sum-0 Q Search in Sheet e Tables 80% Review | n 4245 Y=Fx Charts SmartArt Formulas Data Alignment 12A- abc 15 de = E Font Number Format Cells H. Home Layout Edit A , Fill - Arial Paste Clear B 516 % Themes Normal 2 Normal Bad Wrap Text Merge - General $ % ESI 1 U , o . Conditional Formatting Good Neutral Calculation Insert Delete Format Themes Aa fx August 31, 2017 C D August 31, 2020 Adjusted Trial Balance Dr. Cr. August 31, 2019 Adjusted Trial Balance Dr. Cr. August 31, 2018 Adjusted Trial Balance Dr. Cr. Adjusted Trial Balance August 31, 2016 Adjusted Trial Balance Dr. Cr. 4 Acct. No Account Title Dr. Cr. 361,264.32 404,616.04 441,031.48 432,210.85 100 102 104 Cash Accounts Receivable, net Merchandise Inventory, net 575,732.88 644,820.83 334,504.00 533,086.00 449,397.00 5,689.00 702,854.70 592,513.77 668,797.61 580,683.49 485,348.78 543,590.61 Office Supplies 6.144.12 6.881.41 7.500.74 7,350.73 15,400.00 16.632.00 18.627.84 20,304.35 19,898.26 129,600.00 145,152.00 158,215.68 155,051.37 Prepaid Insurance Investments - Equity Trading (Temporary) Investments - HTM Long Term Investments - Equity Long Term 120,000.00 35.400.00 80,000.00 38.232.00 42.819.84 46,673.63 45.740.15 122 86.400.00 96.768.00 105,477.12 103,387.58 123 Valuation Allowance 52,000.00 56.160.00 62.899.20 68.560.13 67,188.93 Land 1,674,000.00 2,002,746.82 1,550,000.00 1,200,000.00 1,874.880.00 1,451,520.00 2,043,619.20 1,582,156.80 1,296,000.00 1,550,513.66 750,000.00 810,000.00 907,200.00 988,848.00 969,071.04 85,000.00 91,800.00 102,816.00 112,069.44 109,828.05 151 152 Building Accumulated Depreciation - Building Equipment Accumulated Depreciation - Equipment Office Furniture Accumulated Depreciation - Office Furniture 68,000.00 73.440.00 82 252.80 89,655.55 87,862.44 14,000.00 15.120.00 16.934 40 18.450.50 18,089 33 12.960.00 15.821.57 15.505.14 12,000.00 680,980.00 14,515.20 823,713.41 Accounts Payable 735,458,40 897,847.61 879,890.68 Wages Payable Interest Payable Dividends Payable Unearned Rent 10,000.00 13,184.64 12,920.95 Customer Refunds Payable 18,795.00 12.095.00 22,734.43 786,240.00 24.780.53 24 284.92 650,000.00 10.800.00 20.299.60 702,000.00 1,404,000.00 80.480.00 857,001.60 839,861.57 28 251 1,300.000,00 1,572,480.00 Notes Payable - Long Term Bonds Payable Premium on Bonds Payable Discount on Bonds Payable 1,714,003.20 1,679,723.14 72,357.30 56,000.00 67.737.60 73.833.98 16,000.00 17.280.00 19,353.60 21.095.42 20,673.52 Mortgage (Warehouse) Payable 300,000.00 395,539 20 387,628.42 Common Stock I Par 300,000 Author and, 50.000 shar e d/Outstanding 50,000.00 50,000.00 50,000.00 324,000.00 50,000.00 381,694.33 388,687.17 362,880.00 50.000.00 361,143.16 329,202.03 347,575.25 490.813.03 484,375.09 324,582.75 308,639.67 294,694.17 Paid In Capital - Excess of Par, Common Stock Retained Earnings Cash Dividends Treasury Stock 250,000.00 300,000.00 200,000.00 200,000.00 200,000.00 50,000.00 60.000.00 20.000.00 20,000.00 10,000.00 Sales 1 4.156.800.00 4,406,208.00 4,846,828.00 4,119,804.48 3,996,210.35 Cost of Goods Sold 1,385,698.00 1,468,639.88 1,615,723.87 1,373,365.29 7501571 1,332,184.33 727 65291 Wace Expense hourly workers Instructions Normal View Ready 75A 9400 Is Comparative 882539 40 Adjusted Trial Balances A2 307 FA BS Comparative Ratios Historical + Sum-0 Q Search in Sheet e Tables 80% Review | n 4245 Y=Fx Charts SmartArt Formulas Data Alignment 12A- abc 0 do 3 Font Number Format Cells H. Home Layout Edit A , Fill - Arial Paste Clear B 516 % Themes Normal 2 Normal Bad , i Wrap Text M erge - , Aa General $ % ESI I v , o Conditional Formatting Good Neutral Calculation Insert Delete Format Themes Aa fx C D August 31, 2020 Adjusted Trial Balance Dr. Cr. August 31, 2019 Adjusted Trial Balance Dr. Cr. August 31, 2018 Adjusted Trial Balance Dr. Cr. August 31, 2017 Adjusted Trial Balance Dr. Cr. August 31, 2016 Adjusted Trial Balance Dr. Cr. 4 Acct. No. Account Title 1,468,839.88 1,615,723.87 1,373,365.29 1,332,184.33 600 700 802,307.64 848,000.00 862,538.40 932,800.00 750,157.54 792,880.00 727,652.91 769,093.60 1,385,698.00 756,894.00 800,000.00 295,000.00 56.789.00 42,185.00 500,000.00 312,700.00 343,970.00 292,374.50 Cost of Goods Sold Wage Expense hourly workers) Salaries Expense (Exempt Staff) Marketing Expense Travel and Entertainment Expense Bad Debt Expense Property Tax Expense Office Maintenance & Repair Expense 283,603.27 60,198.34 66 215.97 56.283.58 54,505.07 44.716.10 41.809.55 40,555.27 530,000.00 49.187.71 583,000.00 2,332.00 495,550.00 460,683.50 1,922.73 2.000.00 2.120.00 1,982.20 Accounting Expenses 10,000.00 10.600.00 11,660.00 9.911.00 9,613.67 12.720.00 11,893.20 12,000.00 65.450.00 13.992.00 76,314.70 11,536.40 62,921.47 69,377.00 64,867.50 546.00 578.78 636.64 541.14 524.91 Insurance Expense Utilities Expense Office Supplies Expense Telecommunications Expense Depreciation Expense - Building Depreciation Expense - Equipment Depreciation Expense - Office Furniture 5,425.00 5,750.50 6,325.55 5,376.72 5,215.42 31,800.00 34.980.00 29.733.00 28,841.01 30,000.00 2,500.00 713 9,010,00 9,911,00 8.424.35 8,171.62 2,000.00 2,120.00 2,332.00 1,982.20 1,922.73 Rent Income 8,000.00 7,928.80 7,690.94 Unrealized Gain - Trading Securities 5,500.00 8,480.00 5,830.00 90,587.60 9,328.00 6,413.00 99.646.36 5,451.05 5,287.52 Realized Gain - Investment Securities 85,460.00 84,699.41 82,158.42 25,000.00 26,500.00 29,150.00 24,777.50 24,034.18 Interest Expense Unrealized Loss - Trading Securities Realized Loss - Investment Securities 2,650.00 2.915.00 2,477.75 2.403.42 35.223.80 38.746.18 32.934.25 31,946.23 Total 2,500.00 33.230.00 8,823,693.00 4,033.217.00 222.543.00 9,889,522.06 9,889,522 06 8,823,693.00 4,255,760.00 9,484,924.10 4,275,210.02 235,895.58 9,484,924.10 4,511,105.60 10.354,410.79 4,702,731.02 10.354,410.79 4,962,216.16 Total Expenses and Revenue 10.137,852.32 4,217,883.74 10.137,852.32 ,997,321.37 220,562.37 3 4,091,347.22 3,877.401.73 213.945.50 Net Income (Loss) 259,485.14 68 69 70 71 72 73 74 75 76 77 Adjusted Trial Balances Is Comparative BS Comparative Ratios Historical + Instructions Ready Normal View Sum-0 Q Search in Sheet Format Cells Themes Normal 2 Normal Bad , , LES Aa Themes Aa es Aa 0 Conditional Formatting Good Neutral Calculation Insert Delete Format NO R/31/19 R/31/18 R/31/17 R/31/16 4,119,804.48 1,373,365.29 3,996,210.35 1,332,164.33 2,664,046.02 2,746,439.19 750,157.64 727,652.91 792,880.00 NDIV/! 292,374.50 56,283.58 41,809.55 495,550,00 1,982.20 9,911.00 OOOH. Gon4E44Y-Fx 4100% - @ | Home Layout Tables Charts SmartArt Formulas Data Review Edit Font Alignment Number A , Fill - Calibri (Body) 8 A- abc Wrap Text General Paste Clear B I v 0 db - A Merge - $ % - L31 8 fx D E F G 4 8/31/20 5 Sales Revenue 6 Sales 4,156,800.00 4,406,208.00 4,846,828.80 7 Cost of Goods Sold 1,385,698.00 1,468,839.88 1,615,723.87 8 Gross Profit 2,771,102.00 2,937,368.12 3,231,104.93 9 Operating Expenses 10 Wage Expense (hourly workers) 756,894.00 802,307.64 882,538.40 11 Salaries Expense (Exempt Staff) 800,000.00 848,000.00 932,800.00 12 Marketing Expense 295,000.00 312,700.00 343,970.00 13 Travel and Entertainment Expense 56,789.00 60,196.34 66,215.97 14 Bad Debt Expense 42,185.00 44,716.10 49,187.71 15 Property Tax Expense 500,000.00 530,000.00 583,000.00 16 Office Maintenance & Repair Expense 2,000.00 2,120.00 2,332.00 17 Accounting Expenses 10,000.00 10,600.00 11,660.00 18 Insurance Expense 12,000.00 12,720.00 13,992.00 19 Utilities Expense 65,450.00 69,377.00 76,314.70 20 Office Supplies Expense 546.00 578.76 636.64 21 Telecommunications Expense 5,425.00 5,750.50 6,325.55 22 Depreciation Expense - Building 30,000.00 31,800.00 34,980.00 23 Depreciation Expense - Equipment 8,500.00 9,010.00 9,911.00 24 Depreciation Expense - Office Furniture 2,000.00 2,120.00 2,332.00 25 Total Operating Expenses 2,586,789.00 2,741,996.34 3,016,195.97 26 Income from Operations (EBIT) 184,313.00 195,371.78 214,908.96 27 Other Revenues and Gains 28 Rent Income 8,000.00 8,480.00 9,328.00 29 Unrealized Gain - Trading Securities 5,500.00 5,830.00 6,413.00 30 Realized Gain - Investment Securities 85,460.00 90,587.60 99,646.36 31 Total Other Revenue and Gains 98,960.00 104,897.60 115,387.36 32 Other Expenses and Losses 33 Interest Expense 25,000.00 26,500.00 29,150.00 34 Unrealized Loss - Trading Securities 2,500.00 2,650.00 2,915.00 35 Realized Loss - Investment Securities 33,230.00 35,223.80 38,746.18 36 Total Other Expenses and Losses 60,730.00 64,373.80 70,811.18 37 38 Instructions Adjusted Trial Balances Is Comparative BS Comparative Ratios Historical + Normal View Ready Sum-0 11,893.20 64,867.50 541.14 769,093.60 283,603.27 54,595.07 40,555.27 480,683.50 1,922.73 9,613.67 11,536.40 62,921.47 524.91 5,215.42 28,841.01 8,171.62 1,922.73 2,486,853.58 177,192.44 5,376.72 29,733.00 8,424.35 1,982.20 2,563,766.58 182,672.61 7,928.80 5,451.05 84,699.41 98,079.26 7,690.94 5,287.52 82,158.42 95,136.88 24,777.50 2,477.75 32,934.25 60,189.50 24,034.18 2,403.42 31,946.23 58,383.82 Q Search in Sheet 4100% - Review | H. Gon: 4 2 Home Layout Tables Charts SmartArt Edit Font A , Fill - Calibri (Body) -8 A- Pacte Clear B I U - A E :41 Y= FX Formulas Data Alignment abc = = E Number Format Cells Themes Normal 2 Normal Bad , Wrap Text Merge , , General - % Aa Themes Aa Aar 4:0 05 Conditional Formatting . Good Neutral Calculation Insert Delete Format L31 CDEF NO 756,894.00 802,307.64 882,538.40 750,157.64 800,000.00 295,000.00 932,800.00 343,970.00 66,215.97 #DIV/0! 792,880.00 292,374.50 56,283.58 41,809.55 56,789.00 42,185.00 49,187.71 848,000.00 312,700.00 60,196.34 44,716.10 530,000.00 2,120.00 10,600.00 12,720.00 69,377.00 500,000.00 2,000.00 495,550.00 1,982.20 9,911.00 583,000.00 2,332.00 11,660.00 13,992.00 76,314.70 636.64 11,893.20 64,867.50 541.14 9 Operating Expenses 10 Wage Expense (hourly workers) 11 Salaries Expense (Exempt Staff) 12 Marketing Expense 13 Travel and Entertainment Expense 14 Bad Debt Expense 15 Property Tax Expense 16 Office Maintenance & Repair Expense 17 Accounting Expenses 18 Insurance Expense 19 Utilities Expense 20 Office Supplies Expense 21 Telecommunications Expense 22 Depreciation Expense - Building 23 Depreciation Expense - Equipment 24 Depreciation Expense - Office Furniture 25 Total Operating Expenses 26 Income from Operations (EBIT) 27 Other Revenues and Gains 28 Rent Income 29 Unrealized Gain - Trading Securities 30 Realized Gain - Investment Securities 31 Total Other Revenue and Gains 32 Other Expenses and Losses 33 Interest Expense 34 Unrealized Loss - Trading Securities 35 Realized Loss - Investment Securities 36 Total Other Expenses and Losses 37 38 39 Net Income (Loss) 40 41 Common Dividends 42 Weighted Average Common Shares 43 Market Price per Common Share 727,652.91 769,093.60 283,603.27 54,595.07 40,555.27 480,683.50 1,922.73 9,613.67 11,536.40 62,921.47 524.91 5,215.42 28,841.01 8,171.62 1,922.73 2,486,853.58 177,192.44 578.76 10,000.00 12,000.00 65,450.00 546.00 5,425.00 30,000.00 8,500.00 2,000.00 2,586,789.00 184,313.00 5,750.50 31,800.00 9,010.00 2,120.00 2,741,996.34 195,371.78 6,325.55 34,980.00 9,911.00 2,332.00 3,016,195.97 214,908.96 5,376.72 29,733.00 8,424.35 1,982.20 2,563,766.58 182,672.61 8,480.00 7,928.80 7,690.94 8,000.00 5,500.00 85,460.00 98,960.00 5,830.00 90,587.60 104,897.60 9,328.00 6,413.00 99,646.36 115,387.36 5,451.05 84,699.41 98,079.26 5,287.52 82,158.42 95,136.88 25,000.00 2,500.00 33,230.00 60,730.00 26,500.00 2,650.00 35,223.80 64,373.80 29,150.00 2,915.00 38,746.18 70,811.18 24,777.50 2,477.75 32,934.25 60,189.50 24,034.18 2,403.42 31,946.23 58,383.82 222 54300 235,895 58 259,485 14 220,562 37 213.945 50 300,000 250,000 50,000 45.00 50,000 200,000 50,000 72.00 200,000 50,000 68.00 55.00 44 Instructions Adjusted Trial Balances Is Comparative BS Comparative Ratios Historical + Normal View Ready Sum-0 Q Search in Sheet | 80% Review Number Wrap Text Accounting M erge - ES - % , 900 Cor Formatting Format Cells H. e n 4245 Y=Fx Home Layout Tables Charts SmartArt Formulas Data Edit Font Alignment A , Fill - Calibri (Body) 14 - A- A- = = = abc Paste Clear BI U BO A -EF3 B7 8 f x ='Adjusted Trial Balances'!C5 Themes Accent6 80, Aa DES Comma Currency (0) Comma [0] Percent Currency Insert Delete Format Themes Aa' M N O VW Balance Sheet August 31, 2020, 2019, 2018, 2017, 2016 8/31/19 8/31/20 8/31/18 1 8 /31/17 8/31/16 . 334,504.00 533,086.00 449,397.00 5,689.00 15,400.00 || 120,000.00 1,458,076.00 | 361,264.32|| 575,732.88 485,348.76 6,144.12 16,632.00 129,600.00 1,574,722.08 404,616.04 644,820.83 543,590.61 6,881.41 18,627.84 145,152.00 1,763,688.73 441,031.48 702,854.70 592,513.77 7,500.74 20,304.35 158,215.68 1,922,420.72 432,210.85 688,797.61 580,663.49 7,350.73 19,898.26 155,051.37 1,883,972.30 | ASSETS 6 Current assets 7 Cash 8 Accounts Receivable, net 9 Merchandise inventory.net 10 Office Supplies 11 Prepaid Insurance 12 Investments - Equity Trading (Temporary) 13 Total Current Assets 14 Property, plant & equipment 15 Land 16 Building 17 Accumulated Depreciation - Building 18 Equipment 19 Accumulated Depreciation - Equipment 20 Office Furniture 21 Accumulated Depreciation - Office Furniture 22 Total Property, plant & equipment 23 Other Assets 24 Investments - HTM Long Term 25 Investments - Equity Long Term 26 Valuation Allowance 27 Total Other Assets 28 Total Assets . 1,550,000.00 1,200,000.00 (750,000.00) 85,000.00 (68,000.00) 14,000.00 (12,000.00) 2,019,000.00 1 1,674,000.00 1,296,000.00 (810,000.00) 91,800.00 (73,440.00) 15,120.00 (12,960.00)|| ,180,520.00 | 1,874,880.00 1,451,520.00 (907,200.00) 102,816.00 (82,252.80) 16,934.40 (14,515.20) 2,442,182.401 2,043,619.20 1,582,156.80 (988,848.00) 112,069.44 (89,655.55) 18,458.50 (15,821.57) ,661,978.82 2,002,746.82 1,550,513.66 (969,071.04) 109,828.05 (87,862.44) 18,089.33 (15,505.14) 2,608,739.24 2 2 35,400.00 80,000.00 52,000.00 167,400.00 3,644,476.00 38,232.00 86,400.00 56,160.00 180,792.00 3,936,034.081 42,819.84 96,768.00 62,899.20 202,487.04 4,408,358. 17 46,673.63 105,477.12 68,560.13 220,710.87 ,805, 110.40 45,740.15 103,367.58 67,188.93 216,296.66 4,709,008.20 | 4 30 31 | . 680,980.00 10,000.00 18,795.00 709,775.00 735,458.40 10,800.00 1 20,298.60 766,557.00 823,713.41 1 2,096.00 22,734.43 858,543.84 897,847.61 13,184.64 24,780.53 935.812.79 879,890.66 12,920.95 24,284.92 917,096.53 LIABILITIES & STOCKHOLDER'S EQUITY LIABILITIES 32 Current Liabilities 33 Accounts Payable 34 Unearned Rent 35 Customer Refunds Payable 36 Total Current Liabilities 37 Long-term Liabilities 38 Notes Payable - Long Term 39 Bonds Payable 40 Premium on Bonds Payable 41 Discount on Bonds Payable 42 Mortgage Warehouse) Payable 43 Total Long-term Liabilities 44 Total Liabilities 45 STOCKHOLDERS FOUITY Instructions Normal View Ready 650,000.00 1,300,000.00 56,000.00 (16,000.00) 300,000.00 2,290,000.00 2,999,775.00 702,000.00 1,404,000.00 60,480.00 (17,280.00) 324,000.00 2,473,200.00 3,239,757.00 786,240.00 1,572,480.00 67,737.60 (19,353.60) 362,880.00 2,769,984.00 3,628,527.84 857,001.60 1,714,003.20 73,833.98 (21,095.42) 395,539.20 3,019,282.56 3,955,095.35 839,861.57 1,679,723.14 72,357.30 (20,673.52) 387,628.42 2,958,896.91 3,875,993.44 Adjusted Trial Balances Is Comparative BS Comparative Ratios Historical + Sum- 117,606,406.47 Q Search in Sheet 480% Review | Format Cells Themes H. Gon: 4 2 :41 Y= FX Home Layout Tables Charts SmartArt Formulas Data Edit Font Alignment A , Fill Calibri (Body) 14 - A- A = = = abc Paste Clear B I U D da- % fx ='Adjusted Trial Balances'!C5 Number Accounting $ % , Accent6 , , i Wrap Text Merge - Aa DES Comma Currency (0) Comma [0] Percent Conditional Currency Formatting Insert Delete Format Themes Aa B7 TI 28 Total Assets 3,644,476.00 G 4,408,358.17 || 3,936,034.08 | 4,805, 110. 40 4 ,709,008.20 30 31 680,980.00 10,000.00 18,795.00 709,775.00 735,458.40 10,800.00 20,298.60 766,557.00 823,713.41 12,096.00 22,734. 43 858,543. 84 897,847.61 13,184.64 4,780.53 35,812.79 879,890.66 12,920.95 24,284.92 917,096.53 2 9 29 LIABILITIES & STOCKHOLDER'S EQUITY LIABILITIES 32 Current Liabilities 33 Accounts Payable 34 Unearned Rent 35 Customer Refunds Payable 36 Total Current Liabilities 37 Long-term Liabilities 38 Notes Payable - Long Term 39 Bonds Payable 40 Premium on Bonds Payable 41 Discount on Bonds Payable 42 Mortgage (Warehouse) Payable 43 Total Long-term Liabilities 44 Total Liabilities 650,000.00 1,300,000.00 56,000.00 (16,000.00)| 300,000.00 2,290,000.00 2,999,775.00 702,000.00 1,404,000.00 60,480.00 (17,280.00)| 324,000.00 2,473,200.00 3,239,757.00 || 786,240.00 1,572,480.00 67,737.60 (19,353.60) 362,880.00 2,769,984.00 3,628,527.84 857,001.60 1,714,003.20 73,833.98 (21,095.42) 395,539.20 3,019,282.56 3,955,095. 35 839,861.57 1,679,723.14 72,357.30 (20,673.52) 387,628.42 2,958,896.91 ,875,993.44 3 45 46 STOCKHOLDER'S EQUITY Common Stock, $1 Par, 100,000 Authorized; 50,000 shares 47 Issued/Outstanding 48 Paid In Capital - Excess of Par, Common Stock 49 Treasury Stock 50 Cash Dividends 51 Ending Retained Earnings 52 Total Stockholder's Equity 50,000.00 347,575.25 150,000.00) 250.000,00) 547,125.75 644,701.00 50,000.00 381,694.33 (60,000.00) (300,000.00) 624.582.75 696,277.08 50,000.00 361,143.16 (20,000.00) (200,000.00) 588.697.17 779,830.33 50,000.00 490,813.03 (20,000.00) {200,000.00) 529,202.03 850,015.06 50,000.00 484,375.09 (10,000.00) (200,000.00) 508,639,67 833,014.76 53 54 Total Liabilities and Stockholder's Equity 3,644,476.00 3,936,034.08 4,408,358.17 4,805, 110.41 4,709,008.19 55 56 57 TOTAL ASSETS 58 TOTAL LAB & EQUITY 59 VARIANCE 3,644,476.00 3,644,476.00 3.936,034.08 3.936.034.08 4,408,358 17 4,408,358 17 4,805, 110.40 4,805, 110.41 4,709,008.20 4,709,008.19 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 Adjusted Trial Balances Is Comparative BS Comparative Ratios Historical + Instructions Ready Normal View Sum- 117,606,406.49 Q Search in Sheet Format Cells Normal 2 Normal Bad 0, Themes Aa Themes Aa es Aar ES , & Conditional Good Neutral Calculation Insert Delete Format H. e n 4245 Y=Fx 100% | Home Layout Tables Charts SmartArt Formulas Data Review Edit Font Alignment Number A , Fill - Calibri (Body) -8 A- abc Wrap Text General Poste Clear BI U J A E 3 1 Merge - 9 - % Formatting N23 8 fx | B C D F H 1L Panther Pacific Corporation Ratio Analysis August 31, 2020, 2019, 2018 4 Instructions: Calculate each of the below ratios for the JUST THE current year. FOLLOW the below steps to complete the ratio analysis: 1. Round ALL answers 2 decimal places 2. Must USE ratio descriptions - including how averages are calculated. For example if average A/R is required, students would input beginng A/R, ending A/R, and average A/R as the description and then import corresponding amounts or formulas. 3. MUST use excel formulas and links to IS comparative worksheets, BS comparative worksheets, or adjusted trial balance within this workbook (see current ratio for example) M g R TU 5 7 8 4. MUST indicate if current year answer is favorable, unfavorable, or same in realtion to prior year AND industry (see current ratio for example) 9 5. USE information at bottom of this worksheet to calculate certain ratios 10 6. If a portion of a ratio is not available, still use in ratio description and use 0 as part of formula 11 8. USE ratios and comparative statements to write a memo to Panther Pacific management explaining your findings 12 13 8/31/20 R/31/ 19 8 /31/18 INDUSTRY Prior Year/Industry: Favorable, Unfavorable, Same 14 Liquidity 15 Current Ratio 2.05 1 2.10 2. 10 2 5 Prior Year - Unfavorable 16 Current Assets Industry - Unfavorble 1458075 17 Current Liabilities 709, 775 18 19 Quick Ratio 155 20 24 25 Accounts Receivable Turnover 26 27 28 29 30 31 Inventory Turnover 36 37 Profitability 38 39 Times Interest Earned Adjusted Trial Balances Is Comparative BS Comparative Ratios Historical Instructions Ready Normal View Sum-0 Q Search in Sheet 100% Review Number Format Cells Themes Normal 2 Normal Bad H. e n 4245 Y=Fx | Home Layout Tables Charts SmartArt Formulas Data Edit Font Alignment A , Fill - Calibri (Body) 8 A- abc Paste Clear B I U I A E = N23 fx | CD E F G H I 43 44 Asset Turnover 45 Wrap Text Merge - General % ES ) 0 Conditional Formatting Good Neutral Calculation Insert Delete FormatThemes Aa Aa | 0 R U = 46 47 48 49 Return on Assets 6.29% 10 50% 56 31.95% 3184% 35 50% 57 Return on Common Shareholders' Equity 58 59 4.72 S 5 .19 $ 3.05 64 Earnings per Share (EPS) 65 66 67 68 69 Price-Earnings (P/E) Ratio 13.87 70 72 6.00 $ 4.00 $ 2.00 73 Dividends per Share 74 75 76 77 78 Solvency Ratios 79 80 Ratio of Liabilities to Stockholder's Equity 81 Adjusted Trial Balances Is Comparative BS Comparative Ratios Historical Instructions Ready Normal View Sum-0
