please calculate the blue area and write the steps of the answers
Shares Outstanding (Procter & Gamble) Shares Outstanding (Johnson & Johnson) 2,540,000 2,690,000 2017 $ 65,058,000 $ 32,535,000 $ 32,523,000 % 100.00% 50.01% 49.99% Procter & Gamble 2016 % $ 65,299,000 100.00% $ 32,909,000 50.40% $ 32,390,000 49.60% 2015 $ 70,749,000 $ 37,056,000 $ 33,693,000 % 100.00% 52.38% 47.62% 2017 S 71,890,000 $ 21,685,000 S 50,205,000 % 100.00% 30.16% 69.84% Johnson & Johnson 2016 % $ 70,074,000 100.00% $ 21,536,000 30.73% $ 48,538,000 69.27% 2015 $ 74,331,000 $ 22,746,000 $ 51,585,000 % 100.00% 30.60% 69.40% S 18,568,000 28.54% $ 18,949,000 29.02% $ 22,644,000 32.01% $ 9,095,000 S 19,945,000 $ 520,000 12.65% 27.74% 0.72% S 9,046,000 $ 21,203,000 $ 733,000 12.91% 30.26% 1.05% $ 8,494,000 $ 21,954,000 S 178,000 Income Statements Total Revenue Cost of Revenue Gross Profit Operating Expenses Research Development SG&A Non Recurring Other Operating Income or Loss Other Income/Expenses (Net) EBIT Interest Expense Income Before Taxes Income Tax Expense Net Income $ 13,955,000 21.45% S (233,000) -0.36% $ 13,722,000 21.09% S 465,0000.71% $ 13,257,000 20.38% $ 3,063,000 4.71% $ 10,194,000 15.67% 519 441 441,000 20.58% S 507,000 0.78% $ 13,948,000 21.36% S 579,0000.89% $ 13,369,000 20.47% $ 3,342,000 5.12% $ 10,027,000 15.36% 13,465,000 30.71% $ 3.579.000 s 11.049,000 S 589,000 $ 11,638,000 S 626,000 $ 11,012,000 $ 2,725,000 $ 8,287,000 20.89% $ 15.62% 0.83% 16.45% 0.88% 15.56% 3.85% 11.71% 626,000 14:88% 11.43% 29.54% 0.24% 0.00% 28.20% 0.18% 28.38% 0.72% 27.66% 5.70% 21.96% $ 20,645,000 S (116,000) $ 20,529,000 $ 726,000 $ 19,803,000 S 3,263,000 $ 16,540,000 $ 28.72% -0.16% 28.56% 1.01% 27.55% 4.54% 23.01% 726,000 S 17,556,000 S 2.192.000 $ 19,748,000 S 552,000 $ 19,196,000 $ 3,787,000 $ 15,409,000 1.01% $ 0,552,000 24:79% $ 20.533,000 25.05% 3.13% 28.18% 0.79% 27.39% 5.40% 21.99% S 20.959,000 S 137,000 $ 21,096,000 S 533,000 $ 20,563,000 $ 4,240,000 $ 16,323,000 4.729 Procter & Gamble 2016 Johnson & Johnson 2016 2017 % % 2015 % 2017 2015 % S 5,569,000 $ 9,568,000 S 4,594,000 S4,624,000 S 2,139,000 $ 26,494,000 4.63% $ 7,102,000 7.95% $ 6,246,000 3.82% S 5,880,000 3.84% S4,716,000 1.78% S 9,838,000 22.00% $ 33,782,000 5.59% S 6,836,000 4.91% $ 4,767,000 4.62% S 5,924,000 3.71% S4,979,000 7.74% $ 7,140,000 26.57% $ 29,646,000 5.28% 5.28% 3.68% 4.57% 3.84% 5.51% 22.89% S 18,972,000 $ 18,972,000 $ 22,935,000 S 11,699,000 $ 8,144,000 $ 3.282.000 S 65,032,000 13.44% 13.44% 16.24% 8.28% 5.77% 2.32% 46.05% $ 13,732,000 $ 24,644,000 S 10,734,000 $ 8,053,000 $ 3,047,000 S 60,210,000 10.29% 18.47% 8.05% 6.04% 2.28% 45.13% $ 14,523,000 $ 18,566,000 S 10,985,000 $ 8,184,000 S 3,486,000 $ 55,744.000 11.14% 14.24% 8.43% 6.28% 2.67% 42.76% Balance Sheet Current Assets Cash and Equivalents Short-Term Investments Net Receivables Inventories Other Current Assets Total Current Assets Long-Term Investments Property, Plant, and Equipment Goodwill Intangible Assets Accumulated Amortization Other Assets Deferred Long-Term Assets Total Assets S 19,893,000 S 44,699,000 $ 24,187,000 16.52% 37.12% 20.09% $ 19,385,000 44,350.000 $ 24,527,000 15.25% 34.88% 19.29% $ 24,859,000 $ 44,622,000 $ 25,010,000 19.20% 34.46% 19.31% $ 15,912,000 $ 22.805.000 % 26,876,000 11.27% 16.15% 19.03% $ 15,905,000 $ 21,629,000 $ 25,764,000 11.92% 16.21% 19.31% $ 16,126,000 $ 21,832,000 $ 27,222,000 12.37% 16.75% 20.88% $ 5,133,000 4.26% $ 5,092,000 4.01% $ 5,358,000 4.14% S 4,435,000 $ 6,148,000 $141,208,000 3.14% 4.35% 100.00% S 4,413,000 $ 5,490,000 $133,411,000 3.31% 4.12% 100.00% $ 3,232,000 $ 6,202,000 $130,358,000 2.48% 4.76% 100.00% $120,406,000 100.00% $127,136,000 100.00% $129,495,000 100.00% S 21,603,000 $ 4,684,000 15.30% 3.32% S 20,743,000 S 7,004,000 15.55% 5.25% S 21,393,000 S 3,638,000 16.41% 2.79% S S 16,774,000 $ 11,653,000 S 2.343.000 S 30,770,000 $ 18,945,000 S 10.325,000 $ 9,113,000 S 642,000 S 69,795,000 13.19% 9.17% 1.84% 24.20% 14.90% 8.12% 7.17% 0.50% 54.90% S 16,229,000 $ 12,018,000 1.543.000 $ 29,790,000 $ 18,327,000 $ 9,149,000 $ 9,179,000 S 631,000 S 67,076,000 12.53% 9.28% 1.19% 23.00% 14.15% 7.07% 7.09% 0.49% 51.80% S 26,287,000 $ 22,442,000 $ 19,151,000 $ 2,910,000 18.62% 15.89% 13.56% 2.06% S 27,747,000 $ 12,857,000 $ 19,095,000 $ 2,562,000 20.80% 9.64% 14.31% 1.92% S 25,031,000 $ 15,122,000 $ 18,006,000 $ 2,447,000 19.20% 11.60% 13.81% 1.88% S 70.790.000 50.13% S 62,261,000 46.67% S 60,606,000 46.49% Current Liabilities Accounts Payable S 16,656,000 13.83% Short/Current Debt $ 13,554,000 11.26% Other Current Liabilities Total Current Liabilities S 30,210,000 25.09% Long-Term Debt $ 18,038,000 14.98% Other Liabilities S 8,254,000 6.86% Deferred Long-Term Liabilities S 8,126,000 6.75% Minority Interests S 594,000 0.49% Total Liabilities S 65,222,000 54.17% Stockholder's Equity Misc. Stocks Options Warrants Redeemmable Preferred Stock Preferred Stock Common Stock S 4,009,000 3.33% Retained Earnings S 96,124,000 79.83% Treasury Stock S (93,715,000) -77.83% Capital Surplus $ 63,641,000 52.86% Other Stockholders' Equity S (15,881,000) -13.19% Total Stockholders' Equity S 55,184,000 45.83% Total Lia. & Stockholders' Equity $120,406,000 100.00% S 3,120,000 $110,551,000 S (28,352,000) 2.21% 78.29% -20.08% S 3,120,000 $103,879,000 S (22,684,000) 2.34% 77.86% -17.00% S 3,120,000 $ 97,245,000 S (19,891,000) 2.39% 74.60% -15.26% S 4,009,000 3.15% S 4,009,000 $ 87,953,000 69.18% $ 84,807,000 S (82,176,000) -64.64% S (77,226,000) $ 63,714,000 50.11% 63,852,000 S (17,197,000) -13.53% S (14,100,000) $ 57,341,000 45.10% S 62,419,000 $127,136,000 100.00% $129,495,000 3.10% 65.49% -59.64% 49.31% -10.89% 48.20% 100.00% S (14,901,000) $ 70,418,000 S141,208,000 -10.55% 49.87% 100.00% S (13,165,000) $ 71,150,000 $133,411,000 -9.87% 53.33% 100.00% S (10,722,000) S 69,752,000 $130,358,000 -8.23% 53.51% 100.00% Solution Procter & Gamble 2016 Johnson & Johnson 2016 2017 2015 2015 Net Profit Margin Inventory Turnover Current Ratio Return on Assets Return on Equity Debt to Equity Earnings Per Share
