Requirements:

1. Complete the financial statement data set by including the 2020 financial statements.
2. Common size all years of the financial statements.
3. Calculate year over year selected accounts needed for your evaluation. Do this step after number 4. and after evaluating the results of the ratios.
4. Prepare a schedule of analytical procedures/ratios for the 6 years of information. (See ratio section below)
5. Evaluate the companys financial position and performance.
   1. Evaluate as follows:
      1. Financial position of the company. Support your position with 1-3 points and an interesting and useful graph.
      2. Performance of the company. Support your position with 1-3 pts and an interesting and useful graph.

Summary Evaluation Requirements:

1. FontCalibri, 1
2. One page for evaluation, 3 points each and graphical exhibits.
3. Submit Excel file with all financial statement data & ratio schedules.

Ratios (Analytical Procedures)

Short-Term Liquidity

Current Ratio:

Current assets/Current liabilities

Quick ratio (acid test ratio):

Cash + equivalenets + A/R/current liabilities

Working Capital: current assets current liabilities

Activitycan be used to evaluate both profitability and short-term liquidity

Accounts Receivable turnover:

Sales/Avg. Accounts Receivable

Days Accounts Receivable

365/Acct Rec turnover

Inventory turnover:

COGS/Avg Inventory

Days inventory:

365/inventory turnover

Asset Turnover:

Net Sales/Total Avg Assets

Consider variations or extensions on AT.

Profitability

Profit Margin

Net income/Net sales

Operating income margin

Operating income/Net sales

Return on Assets

Net income/Total Avg Assets

Solvencylong-term debt paying abilityvery future looking

Debt ratio:

Total Liabilities/Total Assets

Fundamental Principles of Analytical Design

(Source: Tufte, E. 2006. Beautiful Evidence. Graphics Press, LLC, Cheshire, CT.)

The following should be used and helpful when designing and finalizing your visualizations used in analysis and for communicating/supporting your results.

Principle I: Comparisons

Show comparisons, contrasts, differences. (p.127)

Principle 2: Causality, Mechanism, Structure, Explanation

Show causality, mechanism, explanation, systemic structure. (p. 128)

We analyze and examine data/information to understand causality.to understand mechanization. We analyze data/information to explain reasons for our conclusions/decisions. We use data/information to understand the structure of a phenomenon, issue, and problem.

Principle 3: Multivariate Analysis

Show multivariate data. Show more than 1 or 2 variables. (p.130)

Note how this supports principle 2 above.

Principle 4: Integration of Evidence

Completely integrate words, numbers, images, diagrams. (p. 131)

Principle 5: Documentation

Thoroughly describe the evidence. Provide a detailed title, indicate the authors and sponsors, document the data sources, show complete measurement scales, point our relevant issues. (p.133)

The credibility of your work stands on the quality and integrity of the authors and the data sources they provide.

Principle 6: Content Counts Most of All

Analytical presentations ultimately stand or fall depending on the quality, relevance, integrity of their content. (p. 136)

2015 2015 2017 2018 2013 200 Tendum ST-Lidity Camere ) Working Activity Azon Tum AR ay bumi Polubiley ROA Asem Say 16.83 ts 2012 2014 : Cash and cash quv $ 298,005 $ 27.880 S 1845 $ 22.953 $ 480628 Account civil, el 322 4043 80 SS 150 150 21555 Prepaid expresand her 40 54123 5206 Income Lanville 58152 SOR 22,205 In. 4150 321836 324,32 426846 400 150 Total 814642 5221 6.2015 21474 1012,2 addip, ya 1.2122 130 13 1329294 Lonmin ISS Reside 30190 27.255 Opening Other 2321 3172 55.52 19,332 Goodwill 21 21 21 21923 21 Tole $275,066 $2,025,103 $2,045692 $2,285,518 $5,104,604 Liabilities and shareholders equity Cumbile Accounts paye $ 5,200 $ 8,30 82028 $ 113,001 $ 115836 Recruid paelland benefits 76300 11142 Aaralia 127, 123 19 147843 Uneaed 2044 455 laaalillies 14, Income tax papel 5120- Test alias 222,942 281,73 323, 2018 419990 98 Commandes (de 129 De femen 288927 316,00 330985- iles 2.6324 De fomed income la habilities 32,305 120 874 1150 37,254 Otherwis 32,23 33,46 40042 31638 32222 Total abilities 900,002 621630 681, 824323 3421578 Shaidding Prefemed sock, otpevis, 60000 the nossas December 31, 2013 and 2014, spectively Common sak, ve 200.000shares tha, 36323and 5,923 shesis of December 31, 2010 and 2012 390 360 Additional prid-in cap 1,172,628 1234875 1,394154 1405 Turystock, stand 1,26 common sho December 31, 2017 2018 cy (1.234,612 12.043,329 22334409 22.00 2014-19 fecumdcmws 16. (3697 1626 2.149,423 22.21,811 22,064 2,573612 292145 Test tam'y 2.127,924 140.00 1354445 1,441,320 16 Total ties and has quity $2,72.06 $2.026 108 $2,045642 $2.285 518 $5.104604 30 Yearded caber 31 2015 2016 2012 2018 2019 $4,500,222 $3,904,384 $4476412 S434985 $55863 Restaurant is exclusive deprecation and meanshown easily bew! food, learan and pish 1 508 1,365,50 1.535,42% 1,600780 1,842,906 Labas 1,045,726 1105.000 120592 1326073 1,472,080 y | 252.412 298, 327,232 347,123 33.002 Other penting.com 5149 641953 651,64 680030 Gelandan 2240 2953 325480 Depreciationand motivation 130368 10 2019 212,778 Pre- 12.12 8.54 11,0 impairmany classe ess, , . 2 6663 2014 Test ) 3.732, 3 l Ida 4617 S142,411 Income from peo 7 3452 220,234 43958 and the income 4122 40 100 14322 Income before income 275,1493 268436 Provision for income (15806 099490 1,8839 (122 Net income $ 475.82 $ 22938 $ 17623 $ 176,553 $ 350158 16.30 $ 12.02 0.18$ 0.775 6.20 $ 6.125 635 5 6.31 $ Bring pers: Basic $ Diluted $ Marighard amsarag: : Eais Dilbid 31,012 3124 27423 2792 27,740 28215 21.720 2856 2015 2015 2017 2018 2013 200 Tendum ST-Lidity Camere ) Working Activity Azon Tum AR ay bumi Polubiley ROA Asem Say 16.83 ts 2012 2014 : Cash and cash quv $ 298,005 $ 27.880 S 1845 $ 22.953 $ 480628 Account civil, el 322 4043 80 SS 150 150 21555 Prepaid expresand her 40 54123 5206 Income Lanville 58152 SOR 22,205 In. 4150 321836 324,32 426846 400 150 Total 814642 5221 6.2015 21474 1012,2 addip, ya 1.2122 130 13 1329294 Lonmin ISS Reside 30190 27.255 Opening Other 2321 3172 55.52 19,332 Goodwill 21 21 21 21923 21 Tole $275,066 $2,025,103 $2,045692 $2,285,518 $5,104,604 Liabilities and shareholders equity Cumbile Accounts paye $ 5,200 $ 8,30 82028 $ 113,001 $ 115836 Recruid paelland benefits 76300 11142 Aaralia 127, 123 19 147843 Uneaed 2044 455 laaalillies 14, Income tax papel 5120- Test alias 222,942 281,73 323, 2018 419990 98 Commandes (de 129 De femen 288927 316,00 330985- iles 2.6324 De fomed income la habilities 32,305 120 874 1150 37,254 Otherwis 32,23 33,46 40042 31638 32222 Total abilities 900,002 621630 681, 824323 3421578 Shaidding Prefemed sock, otpevis, 60000 the nossas December 31, 2013 and 2014, spectively Common sak, ve 200.000shares tha, 36323and 5,923 shesis of December 31, 2010 and 2012 390 360 Additional prid-in cap 1,172,628 1234875 1,394154 1405 Turystock, stand 1,26 common sho December 31, 2017 2018 cy (1.234,612 12.043,329 22334409 22.00 2014-19 fecumdcmws 16. (3697 1626 2.149,423 22.21,811 22,064 2,573612 292145 Test tam'y 2.127,924 140.00 1354445 1,441,320 16 Total ties and has quity $2,72.06 $2.026 108 $2,045642 $2.285 518 $5.104604 30 Yearded caber 31 2015 2016 2012 2018 2019 $4,500,222 $3,904,384 $4476412 S434985 $55863 Restaurant is exclusive deprecation and meanshown easily bew! food, learan and pish 1 508 1,365,50 1.535,42% 1,600780 1,842,906 Labas 1,045,726 1105.000 120592 1326073 1,472,080 y | 252.412 298, 327,232 347,123 33.002 Other penting.com 5149 641953 651,64 680030 Gelandan 2240 2953 325480 Depreciationand motivation 130368 10 2019 212,778 Pre- 12.12 8.54 11,0 impairmany classe ess, , . 2 6663 2014 Test ) 3.732, 3 l Ida 4617 S142,411 Income from peo 7 3452 220,234 43958 and the income 4122 40 100 14322 Income before income 275,1493 268436 Provision for income (15806 099490 1,8839 (122 Net income $ 475.82 $ 22938 $ 17623 $ 176,553 $ 350158 16.30 $ 12.02 0.18$ 0.775 6.20 $ 6.125 635 5 6.31 $ Bring pers: Basic $ Diluted $ Marighard amsarag: : Eais Dilbid 31,012 3124 27423 2792 27,740 28215 21.720 2856