Question
Perform Horizontal Analysis for this Income Statement determining both Dollar Change and Percentage Change . In regard to the Income Statement, consider Net Income as
Perform Horizontal Analysis for this Income Statement determining both Dollar Change and Percentage Change. In regard to the Income Statement, consider Net Income as "Income (Loss) from Continuing Operations." Also, delete any cells with non-values, such as "#VALUE!" and "#DIV/0!".
| FY 2017 | FY 2018 | |
| 12/31/2017 | 12/31/2018 | |
| SALES_REV_TURN | 140,156.0 | 94,402.0 |
| IS_SALES_AND_SERVICES_REVENUES | 140,156.0 | 94,402.0 |
| IS_COGS_TO_FE_AND_PP_AND_G | 134,835.0 | 94,782.0 |
| IS_COG_AND_SERVICES_SOLD | 105,617.0 | 75,274.0 |
| IS_D&A_COST_OF_REVENUE | 29,218.0 | 19,508.0 |
| GROSS_PROFIT | 5,321.0 | -380.0 |
| IS_OTHER_OPER_INC | 0.0 | 0.0 |
| IS_OPERATING_EXPN | -5,289.0 | -665.0 |
| IS_SG&A_EXPENSE | 4,143.0 | 4,213.0 |
| IS_OPEX_R&D | 0.0 | 0.0 |
| IS_OTHER_OPERATING_EXPENSES | -9,432.0 | -4,878.0 |
| IS_OPER_INC | 10,610.0 | 285.0 |
| IS_NONOP_INCOME_LOSS | -5,438.0 | 1,363.0 |
| IS_NET_INTEREST_EXPENSE | 798.0 | 697.0 |
| IS_INT_EXPENSE | 798.0 | 697.0 |
| IS_INT_INC | 0.0 | 0.0 |
| IS_FOREIGN_EXCH_LOSS | 0.0 | 0.0 |
| INCOME_LOSS_FROM_AFFILIATES | -3,968.0 | 472.0 |
| IS_OTHER_NON_OPERATING_INC_LOSS | -2,268.0 | 194.0 |
| PRETAX_INC | 16,048.0 | -1,078.0 |
| IS_ABNORMAL_ITEM | 10,512.0 | 6,375.0 |
| IS_MERGER_ACQUISITION_EXPENSE | -1,000.0 | 152.0 |
| IS_DERIVATIVES_HEDGING | -272.0 | -40.0 |
| IS_GAIN_LOSS_DISPOSAL_ASSETS | -1,319.0 | -550.0 |
| IS_IMPAIRMENT_ASSETS | 13,103.0 | 5,681.0 |
| IS_RESTRUCTURING_EXPENSES | 1,014.0 | |
| IS_OTHER_ONE_TIME_ITEMS | 118.0 | |
| PRETAX_INC | 5,536.0 | -7,453.0 |
| IS_INC_TAX_EXP | 2,691.0 | -1,892.0 |
| IS_CURRENT_INCOME_TAX_BENEFIT | 4,657.0 | 1,716.0 |
| IS_DEFERRED_INCOME_TAX_BENEFIT | -1,966.0 | -3,608.0 |
| IS_INC_BEF_XO_ITEM | 2,845.0 | -5,561.0 |
| XO_GL_NET_OF_TAX | 0.0 | 0.0 |
| IS_DISCONTINUED_OPERATIONS | 0.0 | 0.0 |
| IS_EXTRAORD_ITEMS_&_ACCTG_CHNG | 0.0 | 0.0 |
| NI_INCLUDING_MINORITY_INT_RATIO | 2,845.0 | -5,561.0 |
| MIN_NONCONTROL_INTEREST_CREDITS | -79.0 | -18.0 |
| NET_INCOME | 2,924.0 | -5,543.0 |
| IS_TOT_CASH_PFD_DVD | 0.0 | 0.0 |
| OTHER_ADJUSTMENTS | 0.0 | 0.0 |
| EARN_FOR_COMMON | 2,924.0 | -5,543.0 |
| EARN_FOR_COMMON | 11,369.1 | -1,044.6 |
| IS_NET_ABNORMAL_ITEMS | 8,445.1 | 4,498.4 |
| XO_GL_NET_OF_TAX | 0.0 | 0.0 |
| IS_AVG_NUM_SH_FOR_EPS | 1,882.0 | 1,870.0 |
| IS_EPS | 1.55 | -2.96 |
| IS_EARN_BEF_XO_ITEMS_PER_SH | 1.55 | -2.96 |
| IS_BASIC_EPS_CONT_OPS | 6.04 | -0.56 |
| IS_SH_FOR_DILUTED_EPS | 1,895.0 | 1,870.0 |
| IS_DILUTED_EPS | 1.54 | -2.96 |
| IS_DIL_EPS_BEF_XO | 1.54 | -2.96 |
| IS_DIL_EPS_CONT_OPS | 6.00 | -0.56 |
| ACCOUNTING_STANDARD | US GAAP | US GAAP |
| EBITDA | 42,449.0 | 22,344.0 |
| EBITDA_MARGIN | 30.29 | 23.67 |
| EBITA | 13,231.0 | 2,836.0 |
| EBIT | 10,610.0 | 285.0 |
| GROSS_MARGIN | 3.80 | -0.40 |
| OPER_MARGIN | 7.57 | 0.30 |
| PROF_MARGIN | 8.11 | -1.11 |
| ACTUAL_SALES_PER_EMPL | 2,907,800.83 | 1,977,585.05 |
| EQY_DPS | 4.76 | 5.16 |
| IS_TOT_CASH_COM_DVD | 8,977.0 | 9,675.0 |
| IS_CAP_INT_EXP | 19.0 | 38.0 |
| IS_DEPR_EXP | 29,218.0 | 19,508.0 |
| BS_CURR_RENTAL_EXPENSE | 2,621.0 | 2,551.0 |
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Managerial Decision Modeling Business Analytics With Spreadsheet
Authors: Nagraj Balakrishnan, Barry Render, Ralph Stair, Charles Munson
4th Edition
1501515101, 978-1501515101
