Use the following documents to complete the ratios worksheet.
The balance sheet, income statement, and cash flow statement from the most recent fiscal quarter
TheRatios Most Recent Fiscal Qtrworksheet in the Project Two Financial Formulas workbook.
For example, if the most recent fiscal quarter available is the third quarter in 2022, you'll compare those results to the same financial calculations from the third quarter in 2021.
Use the documents to calculate key financial ratios.
Then open the following documents:
The balance sheet, income statement, and cash flow statement from the same fiscal quarter one year ago
TheRatios Same Fiscal Qtr 1 Year Agoworksheet
Use the documents to calculate the same financial ratios. Finally, compare those ratios and analyze your results.
As Reported Quarteng Balance Sheet Report Date 04/03/202 04104/202 Ist Ist Currency USO USO Audit Status Unaudited Unaudited Consolidated Yes Yes Scale Thousand Thousand Cash & cash equivalents 10463000 12671000 Marketable securities 19925000 11948000 Accounts receivable, trade, gross 15828000 15208000 Less allowances for doubtful accounts & credit losses 234000 270000 Accounts receivable, trade 15594000 14938000 Raw materials & supplies 1679000 1557000 Goods in process 2629000 2034000 Finished goods 6682000 6361000 Inventories 10990000 9952000 Prepaid expenses & other current assets 3452000 3024000 Assets held for sale Total current assets 60424000 52533000 Property, plant & equipment at cost 47702000 46430000 Less: accumulated depreciation 29001000 28063000 Property, plant & equipment, net 18701000 18367000 Intangible assets, net 44420000 51110000 Goodwill 34935000 35688000 Deferred takes on income 9936000 8321000 Other assets 9939000 6538000 Total assets 178355000 172557000 Loans & notes payable 4297000 3350000 Accounts payable 9309000 8503000 Accrued liabilities 13006000 13223000 Accrued rebates, returns & promotions 12972000 11919000 Accrued compensation & employee related obligations 2098000 2060000Accrued takes on income 1708000 1877000 Total current liabilities 43390000 40932000 Notes 26859000 28273000 Debentures 1985000 1983000 Other long-term debt 7000 7000 Long-term debt 28851000 30263000 Deferred takes on income 6424000 6507000 Employee related obligations 8739000 10512000 Long-term takes payable 5745000 6568000 Other liabilities 10497000 11941000 Total liabilities 103646000 106723000 Common stock 3120000 3120000 Foreign currency translation -10571000 -8662000 Gain [loss) on securities -16000 1000 Employee benefit plans -2538000 -6724000 Gain [loss) on derivatives & hedges -632000 57000 Accumulated other comprehensive income (loss) -13757000 -15328000 Retained earnings (accumulated deficit) 124380000 116508000 Less: common stock held in treasury, at cost 39034000 38466000 Total shareholders' equity (deficit) 74709000 65834000Report Date 04/03120 04104120 As Reported Quarterly Cash Flow 1st Ist Scale Thousand Thousand Net earnings (loss) 5143000 5197000 Depreciation & amortization of property & intangibles 1769000 1894000 Stock based compensation 278000 307000 Asset write-downs 610000 14000 Contingent consideration reversal Net loss [ gain ) on sale of assets or businesses -168000 -580000 Deferred tax provision (benefit) -926000 -730000 Credit losses & accounts receivable allowances 6000 -13000 Accounts receivable -427000 -1604000 Inventories -600000 -695000 accounts payable & accrued liabilities -2817000 2336000 Other current & non-current assets 395000 2522000 Other current & non-current liabilities 110000 -902000 Net cash flows from operating activities 3973000 4074000 Additions to property, plant & equipment -607000 -677000 Proceeds from the disposal of assets or businesses, net 248000 603000 Acquisitions, net of cash acquired -252000 Purchases of investments -3018000 -5934000 Sales of investments 6303000 5233000 Credit support agreements activity, net -243000 751000 Other investing activities Other investing activities ( primarily licenses & milestones) 53000 101000 Net cash flows from investing activites 3634000 -185000 Dividends to shareholders -2787000 -2653000 Repurchase of common stock -1577000 -1438000 Proceeds from short-term debt 3013000 23000 Repayment of short-term debt -856000 -475000 Proceeds from long-term debt, not of issuance costs 1000 Repayment of long-term debt -2132000 -1001000 Proceeds from the exercise of stock options or employee 321000 236000 Credit support agreements activity, net -235000 212000 Other financing activities -138000 -24000 Net cash flows from financing activities -4385000 -5125000 Effect of exchange rate changes on cash & cash equivalent 16000 -78000 Increase ( decrease) in cash & cash equivalents -4024000 -1314000 Cash & cash equivalents, beginning of period 14487000 13985000 Cash & cash equivalents, end of period 10463000 12671000B C E F G H K N O P ACCOUNTING & FINANCIAL RATIOS 2 CURRENT RATIO (Current Assets / Current Liabilities TOTAL ASSET TURNOVER RATIO (Total Revenue /Total Assets) 5 Current Assets Total Revenue 6 Current Liabilities D5/D6 Total Assets L5/L6 8 WORKING CAPITAL (Current Assets - Current Liabilities) FINANCIAL LEVERAGE (Total Assets / Shareholder's Equity) 10 11 Current Assets Total Assets 12 Current Liabilities D11-D12 Shareholder's Equity L11/L12 13 14 15 DEBT RATIO (Total Liabilities / Total Assets) NET PROFIT MARGIN (Net Income / Total Revenue) 16 17 Total Liabilities Net Income 18 Total Assets D17/D18 Total Revenue L17/L18 19 20 21 EARNINGS PER SHARE (Net Income / Weighted Average Common Shares Outstanding) RETURN ON ASSETS (Net Income / Total Assets) 22 23 Net Income Net Income 24 Shares Outstanding D23/D24 Total Assets L23/L24 25 26 27 PRICE EARNINGS RATIO (Share Price (end of quarter / EPS RETURN ON EQUITY (Net Income - Preferred Dividends / Shareholder's Equity) 28 29 Stock Price NI - Pref. Div. 30 EPS D29/D30 Shareholder's Equity L29/L30 31 32As Reported Quarterly Income Statement Report Date 04/03/2022 04/04/2021 1st Quarter 1st Quarter Currency USD USD Audit Status Unaudited Unaudited Consolidated Yes Yes Scale Thousands Thousands Sales to customers 23426000 22321000 Cost of products sold 7598000 7063000 Gross profit (loss) 15828000 15258000 Selling, marketing & administrative expenses 5938000 5432000 Research & development expense 3462000 3178000 In-process research & development expenses 610000 Interest income 22000 15000 Interest expense, net of portion capitalized 10000 63000 Other income (expense), net 102000 882000 Restructuring expenses 70000 53000 Earnings (loss) before provision for taxes on income 5862000 7429000 Provision (benefit) for taxes on income 713000 1232000 Net earnings (loss) 5149000 6197000 Weighted average shares outstanding - basic 2629200 2631600 Weighted average shares outstanding - diluted 2666500 2672700 Year end shares outstanding 2629384 2632702 Net earnings (loss) per share - basic 1.96 2.35 Net earnings (loss) per share - diluted 1.93 2.32 Cash dividends per share 1.06 1.01F H N A G O B E K M P ACCOUNTING & FINANCIAL RATIOS 2 3 CURRENT RATIO (Current Assets / Current Liabilities) TOTAL ASSET TURNOVER RATIO (Total Revenue / Total Assets) Current Assets Total Revenue D5/D6 Total Assets L5/L6 Current Liabilities 8 WORKING CAPITAL (Current Assets - Current Liabilities) FINANCIAL LEVERAGE (Total Assets / Shareholder's Equity) 10 11 Current Assets Total Assets Shareholder's Equity L11/L12 12 Current Liabilities D11-D12 13 14 NET PROFIT MARGIN (Net Income / Total Revenue) 15 DEBT RATIO (Total Liabilities / Total Assets) 16 17 Total Liabilities Net Income Total Assets D17/D18 Total Revenue L17/L18 18 19 20 21 EARNINGS PER SHARE (Net Income / Weighted Average Common Shares Outstanding) RETURN ON ASSETS (Net Income / Total Assets) 22 23 Net Income Net Income LZ3/L24 24 Shares Outstanding D23/D24 Total Assets 25 26 27 PRICE EARNINGS RATIO (Share Price (end of quarter / EPS) RETURN ON EQUITY (Net Income - Preferred Dividends / Shareholder's Equity) 28 29 Stock Price NI - Pref. Div. 30 D29/D30 Shareholder's Equity L29/L30 EPS 31 32
