Use the previous data to fill in the ratio analysis chart.

- BUS3' 10_Comprehensive Financial Analysis Calculations_Student Tempate - Excel Tel me what you want to do File Home Insert Page your Formule Data Beiru Viru Hels A Share Calib AA General Hau Good uitakim Neutral Calculation 47 O Wrap lest = = = 5 Mary Cander Paste - BIU S.% Normal Cordional Format Cheek Cell Furmatling Table De Copy *Format Paint Cupboard Nul Exploratory... input Insert Delete Format Cle Sorto Tind Flu Sul Edling Fent Alignment Number Call 13 C D E F H 1 L M N p R 5 2 % 100.00% FY 2017 71,700 51,125 $70,661 15,190 2,225 1 Vertical Analysis - Income Statement Target Corporation INSTRUCTIONS: Change XX to the year of the report you are analyzing. You may have to Insert 3 additional rows based on the actual Target Consolidated statement. FY 2018 % 4 Sales 74,443 100.00% s Cost of sales 33.299 6 Gross margin $21,144 7 Selling. Eeneral, and administrative expenses 15,723 2 Depreciation and amortization 2.224 9 Gain on sale 1910 10 Earnings from continuing operations before interest and taxes $ 4,137 u Net interest expense S 12 Earnings from continuing operations before income taxes $ 3,676 1a Provision for income taxes 14 Net earnings from continuing operations $ 2,930 15 Discontinued operations, net of tax 5 10 Net earnings/(loss) $ 2,937 17 18 19 Mr $ 4,283 $ G53 $ 3,630 $ 722 $ 2,908 $ 6 $ 2,914 21 22 23 25 27 7 31 SECTION 1. A SECTION 1 - SECTION 1-C SECTION 1-D SECTION 2 - Ratu Analysis SECTION. Budget 100% Type here to search 12 AUSA 1:46 PM 1/9/2001 BUS30_Comprehensive Francial Analysts Calculations Student Tempate - Excel span - File Home Insert Page Layer Formule Data Beiru Viru Hele Tel me what you want to do A Share Calibri AA General Hau Good Neutral Calculation uitakim EX FI 47 O Wrap lest Murges Cunier 2 Normal Cordional Format Cheek Cell Formatting Table === S. Explomtory... input De Copy ute *Format Paint Cupboard Nul Inter Delete Tormet Sorto Tind Flu Sul Font Algement Call H4 H K . M M N O R 5 T E F 1 Vertical Analysis - Balance Sheets 2 Target Corporation INSTRUCTIONS: Change XX to the year of the report you are analyzing, You may have to insert additional rows based on the actual Target 3 Consolidated statement. FY 2018 % FY 2017 % 4 ASSETS 5 cash and cash equivalents 2,51 2.512 Inventory 8,597 8,309 7 Assets of discontinued operations $ $ Other current Assets 1,300 1.164 9 Total current assets $ 12,5347 $ 11.96 10 Property and equipment 11 Land $ 6,095 s 6.100 12 Buildings and equipment S 20131 IS 21,621 13 Fixtures and cuipment 5,12:1 S 5.500 14 Computer hardware and software $ 2.643 $ 2.651 73 Construction in progress S 440 S 200 16 Accumulated depreciation 17 Property and equipment, net $ $ 42,071 18 Noncurrent assets of discontinued operations $ 19 Other nancarent assets 1,441 S 20 Total assets 38,433 100.00 $ 34.836 100.00% 21 LIABILITIES 22 Accounts payable 8,677 $ 7.252 za Accrued and other current liabilities 4,054 $ 3. 34 Current portion of long-term debt and other borrowings 201 S 1,718 23 Liabilities of discontinued operations $ $ 20 Total current liabilities $ 13,052 S 12,707 27 Long term debt and other borrowings $ 11.117 s 11.031 28 Deferred income taxes 633 361 20 Noncurrent liabilities of discontinued operations 30 Other noncurrent liabilities $ $ 1.379 31 Total nuncurrent liabilities $ 13,6/6 $ 13/11 32 Total liabilities $ 26,728 $ 26.478 33 SHAREHOLDERS' INVESIMINI 34 Common stock SECTION 1 - A SECTION 1-B SECTION 1-C SECTION 1-D SECTION 2 - Ratiu Analysis SECTION 3 - Budget 1.800 + 100% Type here to search 3 AUSA 1:46 PM 3/9/2001 5 BUS30_Comprehensive Francial Analysis Calculations Student Tempate - Excel - File Home Insert Page your Formule Data Beiru Viru Hels Tel me what you want to do A Share Calon 11AA Autum - = = = General Hau Good Neutral EX FI Cakulation 47 O Wrap lest Murges Cunier - = = = BIU S. Normal Cordional Format Cheek Cell Furmaling Table De Copy Format Painter Cupboard Nul Exploratory... put Inter Delete Tormet Sort lind Fliu - det Font Algement Number Call H4 D E F G H K . M M N C R 5 T U $ S 6.100 27.611 5.503 2.01 200 28,131 $ 5,623 IS 2,645 $ $ 118,30 24,530 S $ S 1.343 39,433 100.00% $ 42.00 JO 54,500 100.00% $ 2,0// 4,094 231 $ S 4,064 3.717 1.778 $ 4 10 Property and equipment 11 Land 12 Ruildings and Painment 13 Fixtures and coulpment 74 Computer hardware and software 15 Contractian-in-progress 16 Accumulated depreciation 17 Property and equipment, net 18 Noncurrent assets of disontinued operations 19 Other noncurrentesats 20 Total assets 21 LIABILITIES 22 Accounts payable 23 Acned and other current liabilities 24 Current portion of long term debt and other borrowings 23 Liabilities of discontinued operations 26 Total current liabilities 27 Long-term debt and other borrowing 28 Deferred Income taxes 29 Noncurrent liabilities of discontinued operations 30 Other noncurrent liabilities 31 Total noncurrent liabilities 32 Totallisbilities 33 SHARFHOLDERS' INVESTMENT 34 Common stock 35 Additional paid in capital 36 Retained carnings 37 Accumulated other comprehensive luss Pension and other benefit liabilities Currency translation adjustment and cash flow hedges 40 Total stareholders'investment 41 Total liabilities and shareholders' investment 12,707 11001 61 $ 13,057 11,111 $ 693 $ 1,856 $ 13,676 $ S S s S $ $ 1.5/9 13.771 254 s S.RS 6,493 an 5.661 5.584 $ 152 10 11.590 18,31 $ $ $ $ 100.00 $ 10.961 37.4.14 100.00 42 42 44 45 40 SECTION 1-A SECTION 1.B SECTION 1-C SECTION 1-D SECTION 2 - Ratio Analysis SECTION 3 - Budget 1 100% 1:46 PM AM 3/9/2001 Type here to search 12 BUS30_Comprehensive Francial Analysts Calculations Student Tempate - Excel - File Home Insert Page your Formule Data Beiru Viru Hels Tel me what you want to do A Share AA Ibn > AutoSum - General Hau Good Neutral EX FI Cakulation 47 O Wrap lest = = = = Morge Care S.% Normal Conditional Forma Check Cell Furmaling Table De Copy Format Painter Cupboard BIU Nul Exploratory... input Inter Delete Tormet Sorto Tind Fliu - Sdel Editing Feni Algren Number Ses Call G20 H N 0 P 1 FY 2018 E Horizontal Analysis of the Income Statements 2 Target Corporation INSTRUCTIONS: Change Xx to the year of the report you are analyzing. You may have to insert 3 Additional rows based on the actual Target Consolidated statement. FY 2017 $ Change % Change FY 2016 $ Change % Change 4 Sales $ 74,433 71,785 $ 2,647 3.69% $ 69,414 $ 2,372 3.42% 5 Cost of sales $ 53,20 51,125 $ 2,174 4.25% S145 S 1,980 4.03% Gross margin $ 21,134 $ 20,661 $ 473 2.29% $ 20,269 $ 392 1.93% 7 Selling, general, and administrative expenses 5 15,723 15,140 S 583 3.85%$ 14,217 S 923 6.49% % o Depreciation and amortization 2.224S (1) 0.04% 180 8.80% 9 Gain on sale $ 1940s (63) 100.00% 10201 S (257) 100.00% 10 Earnings from continuing operations before Interest and taxes $ 4,127 $ 4,173 $ (46) -1.10% $ 4,627 S (454) -9.81% 11 Net interest expense 451 650 $ (192) 29.40% S 991 S (338) 34.11% 12 Earnings from continuing operations before income taxes $ 3,666 $ 3,520 $ 146 4.15% $ 3,636 $ (116) -3.19% 13 Provision for Income taxes $ 246 746 $ 729 $ 24 3.32% 1,245 S (573) -44.25% 14 Net earnings from continuing operations $ $ 2,920 $ 2,798 $ 122 4.36% $ 2,341 S 457 19.52% 13 Discontinued operations, net of tax $ $ 1 16.67% $ 68 S 162) -91.18% 16 Net earnings/(loss) $ 2,927 $ 2,804 S 123 4.39% $ 2,409 $ 395 16.40% 2,095 s 2.22 $ (877$ 17 18 19 20 21 23 24 25 27 29 29 30 31 SECTION 1-A SECTION 1-8 SECTION 1-C SECTION 1-D SECTION 2 - Ratiu Analysis SECTION 3 - Budget 100% Type here to search O 12 AUSA 1:46 PM 3/9/2001 BUS30_Comprehensive Francial Analysis Calculations Student Tempate - Excel - File Home Insert Page Layer Formule Data Beiru Viru Hels Tel me what you want to do A Share Calib 11AA General Hau Good uitakim Neutral Calculation EX FI 47 O Wrap lest = = = = Morge Care S.% A Normal Cordional Format Cheek Cell Fumaling Table Exploratory... input Line Call De Copy Format Panta Cupboard Nul Inter Delete Tormet Sorto Tind Fliu - Sdel Edling Font Algen Number Ses Call G53 G H L M N R 1 Horizontal Analysis of the Balance Sheets Target Corporation 2 INSTRUCTIONS: Change XX to the year of the report you are analyzing, You may have to insert additional rows based on the actual Target 3 Consolidated statement. FY 2018 FY 2017 $ Change % Change FY 2016 $ Change % Change 4 ASSETS 5 Cash and cash equivalents 2.643 2,643 $ 2,512 $ 121 5.21% 4.040 $ (1.334 37.91% % 6 ventory 0,50$ 3,300 $ 34 3.bos (2921 -3.39% 7 Assets of discontinued operations 7 $ 6 $ 1 3225 -98.14% & Other current assets 1,300 1,109 $ 121 11.215 1.101 $ 8 0.69% 9 Total currenlassels 12,547 S 11.995 $ 551 4.98 S 14.130$ S (2,1341 -15.10% 10 Property and equipment $ 11 Land 6,35 6,105 S (11) -0.18% 6,125S (191 -0.31% 12 Buildings and equipment S agaman 28,131 27,611 S 520 1.68% 27,054s SS2 2.04% 13 Fixtures and equipment $ 5,021 5,503 $ 120 2.18% 5,347 S 150 2.92% 14 Computer hardware and software 2,515S 2,651 s 16) -0.23% 2,617 S 31 1.30% 15 Construction-In-progress 440s 200 $ 240 120.00% 315$ (1151 -36.51% 10 Accumulated depreciation 128,390 LS 127,413 (955) 5.50% 110.240 (1.2071 7.18% 17 Property and equipment, nel S 21,56S 24,653 S (122) -40% 25.217 S (5591 -2.22% 18 Noncurrent assets at discontinued operations $ 16.67% $ 1691 -92.00% 19 other noncurrent assets 1.363 783 $ 71.52% 540 $ (571 -0.79% 20 Total assets 38,439 $ 37,113 S 90 2.61% $ 10.252 S (2.8191 -7.00% 21 LLARILITIES 22 Accounts payable $ 8.677 7,252 $ 1.425 19.00% 7,415$ (166 2.24% 29 Aurued and other current liabilities 4,094 9.50% 4,2309 (4991 -11.70% 24 Current portion of long-term debt and other borrowings 2R1S 1,71R $ (1.437) -83.54% % RISS 903 110.80% 25 Liabilitics of discontinued operations $ 1$ 11) 100.00 153 $ (152) 99.25% 20 Total current liabilities $ 13,0525 12, US $ 344 2.72% $ 12,6225 Ub 0.6% 27 Long term debt and other borrowings $ 11.117 11,031 $ 0.78% 11.945$ 19141 20 Deferred income stes US 361 (168) -19.51% BES 28 4.62% 20 Noncurrent liabilities of discontinued operations $ $ 18 $ (18) -100.000 18$ 0.00% 30 Other noncurrent liabilities $ 1.850 S 1,879 $ (13) 0.69% $ 1.897 (18) 0.95% 31 Total moncurrent liabilities S 13,676 S 13,7025 (113) -0.52% $ 14,653 S [8941 -6.09 22 Total liabilities $ 26,728 $ 26,497 $ 221 0.57% $ 27,300 $ 1808 -2.90% 33 SHAREHOLDERS' INVESTMENT 34 Common stock $ 11) -2.17% 50 $ $ (41 -2.00% SECTION 1-A SECTION 1 - SECTION 1-C SECTION 1-D SECTION 2 - Katie Analysis SECTION 3 - Budget 100% Type here to search O AUS 2:49 PM 1/9/2001 - X BUS3' 10_Comprehensive Financial Analysis Calculations_Student Tempate - Excel Tel me what you want to do File Home Insert Page your Formule Data Beiru Viru Hels A Share Calon AA = = = Wisp lest General Hau Good utnam Neutral Cakulation EX FI 47 O - == BIU S. Nul Exploratory... put Normal Cordions Tommats Check Cell Formatting Table De Copy *Format Paint Chpbord Inter Delete Tormet St Mary Center Agent Sorto lind Flig - det Editing Font Styles Call G 1 L M N P R $ 2.18% S 5,623 $ 2,0455 410 18 118,398 24,536 120 10) 20 (985) (122) 1 15G 34 [1151 (1,1671 H ; 2.92% 1.30% -36.51% 7.18% 5,503 $ 2,051 $ 200S 117,413 $ ) $ 24,055 $ $ 783 $ 27,4435 $ F 5.347 2.6179 315 S 116,240 25.217 5 $ 840 $ 40.2629 S 120.00% 5.00% -0.49%'$ 16.67% 71.52% 2.54% $ (5591 S $ 1344 39,433 1691 1571 (2.8191 -92.00% 6.79% -7.00% 950 8,677 $ 8,677 4,094 281 S 19.65% 9.59% $ (166) (4991 1,435 337 (1.437 11) 344 $ $ 4 13 Fixtures and coulpment 74 Computer hardware and software 15 Construction-in-progress 16 Accumulated depreciation 17 Property and equipment, net 18 Noncurrent Ascets of discontinued operations 19 Other noncurrent assets 20 Total assets 21 LIABILITIES 22 Accounts payable 23 Accrued and other current liabilities 24 Current portion of long-term debt and other borrowings 28 Liabilities of discontinued operations 20 Total current liabilities 27 Long-term debt and other borrowings 28 Deferred income taxes 29 Noncurrent liabilities of discontinued operations 30 Other noncurrent liabilities 31 Total noncurrent liabilities 32 Total liabilities 33 SHAREHOLDERS' INVESTMENT 34 Common stock as Additional paid in capital 30 Retained earnings 37 Accumulated other comprehensive loss 38 Pension and other benatit liabilities Currency translation adjustment and cash flow hedges 40 Total Shareholders'investment 41 Total liabilities and shareholders' investment 42 43 14 45 7,25 $ 3,737 $ 1,715 $ 1 $ 12,703 $ 11,031 $ 801 $ 18 S 1,879 $ $ 13,789 $ 26,497 $ 13,052 s 11,117$ 0929 5 1.800S 13,070 S 2G, 720 $ (1521 86 19141 38 -100.00% 2.715 $ 0.784 -19.515 -100.00 -0.69% -0.625 $ 36 (108) (18) (13) (113) 231 7,418$ S 4.2209 8159 153 $ 12.0229 11.945$ 3239 18S 1.897 $ 14,083 S 27,300 $ -12.7% 110,80% -99.35% 0.08% % 7.65 4.62% 0.00% 0.95% -6.09% 2.96% 1181 (894) $ $ 0.37% $ 18081 455 SASS (M7) 152 45 $ S.GG1s 5,894 (635) S $ $ 10,961 S 37,450 $ 11) 197 611 (100) (54) (12) () -2.17% 3.48% 10.285 $ 17.23% -2700.00% -200.00 5.77% 2.30% $ 50 S 5.348$ 9.15S . S (588$ 141 $ 12.957 S $ (91 313 12.1041 [6381 590 47 (1.9161 (2.8041 -8.00% 5.85% -28.14% #DIV/01 -100.34% 114.03% -15.40%, S S 11,521 S 38,321 S R53 40,252 S 17 49 SECTION 1-A SECTION 1 - SECTION 1-C SECTION 1-D SECTION 2 - Ratio Analysis SECTION 3 - Budget Ready 100% Type here to search 12 AUSA 2:49 PM 1/9/2001 BUS3' 10_Comprehensive Financial Analysis Calculations_Student Template - Excel - o File Home Insert Page Layer Formule Data Beier Viru Hels Tell me what you want in de A Share Calib Autum - General Hau Good Neutral EX FI Cakulation = = = Wrap lest === Murge & Carrier 47 O S. BIU Normal Conditional Forma Check Cell Furmatling Table De Copy Format Panta Cupboard Exploratory... put Nul Insert Delete Format Sorto lind Fliu - Sdel Editing Font Agent Number Shes Call 230 D 1 Budgeting Target Corporation INSTRUCTIONS: Select the previous three years annual reports to complete the cells below. Change XX to the yea of the report you are analyzing. FY 2016 * change 2013-2014 FY 2017 71.786s FY 2015 73,785 FY 2014 72.618 FY 2013 71.279 * change 2014-2015 change 2015-2016 737841 69494 'S change 2016-2017 Av 717851 69,4955 72617 2 3 3 4 S 6 Sales Relevant expenses A Cost of sales 9 Selling, general, and administrative expense 10 Depreciation and amortization 11 Total relevant expenses 12 51.125 15.110 $ 2.225$ (9.490S 48,8725 13,3565 2.2985 64,526S 51,997 51.27 50,029 14,665 14,67614,465 2,213 2,129 1.996 68,875$ 69,083 S 66.500 Budgeted and actual income statement accounts FY 2017-2018 51277 14675 2128 68082 51996 146641 2212 68974 4R871 13355 2297 64525 511241 15139 2224 69489 $ $ 13 Actual 2017 71,786 Average % change 2013-2017 Budget 2018 7192000.00 LUARLAMUA Actual 2018 Difference 74,443 ALHAMUHAMA % difference from budgeted amount | -0.999985581 S 51.125 15.140 14 Sales 15 Relevant expenses 16 Cost of sales Selline, general, and adminstrative expense 18 Depreciation and amortization 19 Total relevant expenses 20 21 22 22 24 5091700.00 AM 1445825.00 214,913,045 771525.00% 4,931,155 6749250.00 WANAMUHANIS 53,299 15,123 S1218,49/322 7,774 $ 14,978,932 71,245 AWUHANUHAMA 0.999979495 -99.99% -99.95% - 100.00% S $ 2.275 68.490 25 27 20 31 33 24 SECTION 1-A SECTION 1 - SECTION 1-C SECTION 1-D SECTION 2 - Ratu Analysis SECTION 3 Budget Ready 1 100% Type here to search 12 3:20 PM AS 3/9/2001 - BUS3' 10_Comprehensive Financial Analysis Calculations_Student Template - Excel Tel me what you want to do File Home Insert Page Layer Formule Data Beiru Viru Hels A Share Ibn AA = = = Wrap lest General Hau uitakim Good Neutral Cakulation EX FI 47 O === BIU- S. Normal Cordeonal Formats Check Cell Furmatling Table De Copy Format Panto Chipboard Nul St Mary Center Exploratory... input Inter Delete comme Sort lind Fliu - det Editing Font Algen Number Ses Call 830 D M N 1 H Budgeting Target Corporation INSTRUCTIONS: Select the previous three years annual reports to complete the cells below. Change XX to the yea of the report you are analyzing. 2 3 3 4 S FY 2016 % change 2013-2014 FY 2017 71,786 FY 2015 23.785 FY 2014 72,618 FY 2013 71.279 % change 2014-2015 % change 2015-2016 73784 69494 % change 2016-2017 71785 Average change 2013-2017 7192000.00% 6 69,4955 72617 1 A 9 10 S 11 S 12 51,1255 15.1405 2.225$ 69.490 S 40,872 13,356S 2,2983 64,526 $ 51,997 51,27S 50,029 14.665S 14,676 14,165 2,213 2,129 1.996 62,875$ 68,033$ 66.500 Budgeted and actual income statement accounts FY 2017-2018 51277 14675 2128 69082 519961 146641 2212 69874 48471 13355 2297 64525 511741 15139 2224 684891 5081700.00% 1445825.00% 221525.00% 6749250.00% Average % change 2013-2017 Budget 2018 7192000.00 LAMU ALLAHU Actual 2018 Difference % difference from budgeted amount 74,443 AHLAWAN SA -0.999985581 13 Actual 2017 14 71,786 15 16 S 51.125 17 15,140 18 2,735 19 $ 68,490 20 21 22 23 24 25 5091700.00% HAS 1445825 UN 214,919,045 771525.00% 4,931,156 6749250.00% WHAN HAVAS 53,299 15,123 (218,49/322 7,724 S (4,978,937 71,245 AWARDHANWHA 0.999979489 -99.99% -99.95% -100.00% 27 31 22 24 SECTION 1-A SECTION 1 - SECTION 1-C SECTION 1-D SECTION 2 - Ratio Analysis SECTION - Budget Ready 100% Type here to search E- 11 AM 3:20 PM 3/9/2001 BUS30_Comprehensive Francial Analysts Calculations Student Tempate - Excel - File Home Insert Page Layer Formule Data Beiru Viru Hels Tel me what you want to do A Share Calon AA General Hau Good uitakim Neutral Cakulation EX FI 47 O Wrap lest = = = = Morge Care Paste S. Normal Cordional Format Cheek Cell Furmatling Table Exploratory... input De Copy Format Painter Cupboard Nul Insert Delete Format Sorto Tind Fliu - Sdel Editing Fent Algement Number Slytus Call H12 f F G H L M N P R 1 Ratio Analysis 2 Target Corporation 3 3 INSTRUCTIONS:Change XX to the year of the report you are analyzing FY 2018 FY 2017 4 LIQUIDITY s Working capital Formula current assets. Current liabilities 7 Calculation & Current ratio Formula current assets/ current liabilities 10 Calculation 11 Quick ratio 12 Formula current sets - inventory/current liabilities 13 Calculation 14 Inventory turnover 15 Formula Cost of goods sold / average Inventory 16 Calculation 17 Average days to sell inventory 18 Formula 365 / inventory turnover 19 Calculation SOLVENCY 21 Debt to assets Formula Total liabilities / total assets Calculation 24 Debt to equity Formula total liabilities/total equity Calculation 27 Number of times interest is earned Formula EBIT/ Interest expense Calculation 30 plant assets to long-term liabilities 31 FormulaNet plant assets / long-term liabilities (debt and bamwines Calculation 33 PROFITABILITY 34 Net margin (return on sales) Fomula Net incomeet sales SECTION 1-A SECTION 1 - SECTION 1-C SECTION 1-D SECTION 2 - Ratio Analysis SECTION 3 - Budget Ready 100% 1 331 PM AU 3/9/2001 Type here to search BUS30_Comprehensive Francial Analysts Calculations Student Tempate - Excel - File Home Insert Page Layer Formule Data Beiru Viru Hels Tel me what you want to do A Share Calib AA = = = Wisp lest General Hau Good uitakim Neutral Cakulation EX FI 47 O I- - == Murges Cunier S. Normal Conditional Forma Check Cell Formatting Table Exploratory... input De Copy Format Painter Cupboard Nul Insert Delete Format Sorto lind Flu Sul Edling Font Algement Number Call H12 > D F G 1 K L M N P R B 19 Cakulation 20 SOLVENCY 21 Debt to assets Fomula Total liabilities / total assets 23 Calculation 24 Debt to equity Formula total liabilities/total equity Calculation 27 Number of times interest is earned Formula FRIT / Interest expense Calculation 30 Plant assets to long-term liabilities 31 Formula Nct plant assets / Long term liabilities (debt and borrowings Calculation 33 PROFITABILITY 34 Net margin return on sales 35 Formula Net Incomeet sales Calculation 37 Asset turnover Formula Net sales / uverte tot 39 Calculation 40 Return on investment 41 Formula Net Income / average total assets 42 Calculation 13 Return on equity Formula Net income/average total stockholders' equity Calculation 46 Earnings per share 47 Formula Net camins Available for common stock/ average number of shares outstanding 48 Calculation 49 Price-earnings Formula Market price per share / carning: per share 51 Calculation 52 Book value per share (common) 5) Tormula Stockholders' equity-preferred stock/ outstanding common shares Calculation SECTION 1 - SECTION 1 - SECTION 1-C SECTION 1-D SECTION 2 - Ratio Analysis SECTION 3 - Budget Ready 100% Type here to search O AUSA 331 PM 3/9/2001 - BUS3' 10_Comprehensive Financial Analysis Calculations_Student Tempate - Excel Tel me what you want to do File Home Insert Page your Formule Data Beiru Viru Hels A Share Calib AA General Hau Good uitakim Neutral Calculation 47 O Wrap lest = = = 5 Mary Cander Paste - BIU S.% Normal Cordional Format Cheek Cell Furmatling Table De Copy *Format Paint Cupboard Nul Exploratory... input Insert Delete Format Cle Sorto Tind Flu Sul Edling Fent Alignment Number Call 13 C D E F H 1 L M N p R 5 2 % 100.00% FY 2017 71,700 51,125 $70,661 15,190 2,225 1 Vertical Analysis - Income Statement Target Corporation INSTRUCTIONS: Change XX to the year of the report you are analyzing. You may have to Insert 3 additional rows based on the actual Target Consolidated statement. FY 2018 % 4 Sales 74,443 100.00% s Cost of sales 33.299 6 Gross margin $21,144 7 Selling. Eeneral, and administrative expenses 15,723 2 Depreciation and amortization 2.224 9 Gain on sale 1910 10 Earnings from continuing operations before interest and taxes $ 4,137 u Net interest expense S 12 Earnings from continuing operations before income taxes $ 3,676 1a Provision for income taxes 14 Net earnings from continuing operations $ 2,930 15 Discontinued operations, net of tax 5 10 Net earnings/(loss) $ 2,937 17 18 19 Mr $ 4,283 $ G53 $ 3,630 $ 722 $ 2,908 $ 6 $ 2,914 21 22 23 25 27 7 31 SECTION 1. A SECTION 1 - SECTION 1-C SECTION 1-D SECTION 2 - Ratu Analysis SECTION. Budget 100% Type here to search 12 AUSA 1:46 PM 1/9/2001 BUS30_Comprehensive Francial Analysts Calculations Student Tempate - Excel span - File Home Insert Page Layer Formule Data Beiru Viru Hele Tel me what you want to do A Share Calibri AA General Hau Good Neutral Calculation uitakim EX FI 47 O Wrap lest Murges Cunier 2 Normal Cordional Format Cheek Cell Formatting Table === S. Explomtory... input De Copy ute *Format Paint Cupboard Nul Inter Delete Tormet Sorto Tind Flu Sul Font Algement Call H4 H K . M M N O R 5 T E F 1 Vertical Analysis - Balance Sheets 2 Target Corporation INSTRUCTIONS: Change XX to the year of the report you are analyzing, You may have to insert additional rows based on the actual Target 3 Consolidated statement. FY 2018 % FY 2017 % 4 ASSETS 5 cash and cash equivalents 2,51 2.512 Inventory 8,597 8,309 7 Assets of discontinued operations $ $ Other current Assets 1,300 1.164 9 Total current assets $ 12,5347 $ 11.96 10 Property and equipment 11 Land $ 6,095 s 6.100 12 Buildings and equipment S 20131 IS 21,621 13 Fixtures and cuipment 5,12:1 S 5.500 14 Computer hardware and software $ 2.643 $ 2.651 73 Construction in progress S 440 S 200 16 Accumulated depreciation 17 Property and equipment, net $ $ 42,071 18 Noncurrent assets of discontinued operations $ 19 Other nancarent assets 1,441 S 20 Total assets 38,433 100.00 $ 34.836 100.00% 21 LIABILITIES 22 Accounts payable 8,677 $ 7.252 za Accrued and other current liabilities 4,054 $ 3. 34 Current portion of long-term debt and other borrowings 201 S 1,718 23 Liabilities of discontinued operations $ $ 20 Total current liabilities $ 13,052 S 12,707 27 Long term debt and other borrowings $ 11.117 s 11.031 28 Deferred income taxes 633 361 20 Noncurrent liabilities of discontinued operations 30 Other noncurrent liabilities $ $ 1.379 31 Total nuncurrent liabilities $ 13,6/6 $ 13/11 32 Total liabilities $ 26,728 $ 26.478 33 SHAREHOLDERS' INVESIMINI 34 Common stock SECTION 1 - A SECTION 1-B SECTION 1-C SECTION 1-D SECTION 2 - Ratiu Analysis SECTION 3 - Budget 1.800 + 100% Type here to search 3 AUSA 1:46 PM 3/9/2001 5 BUS30_Comprehensive Francial Analysis Calculations Student Tempate - Excel - File Home Insert Page your Formule Data Beiru Viru Hels Tel me what you want to do A Share Calon 11AA Autum - = = = General Hau Good Neutral EX FI Cakulation 47 O Wrap lest Murges Cunier - = = = BIU S. Normal Cordional Format Cheek Cell Furmaling Table De Copy Format Painter Cupboard Nul Exploratory... put Inter Delete Tormet Sort lind Fliu - det Font Algement Number Call H4 D E F G H K . M M N C R 5 T U $ S 6.100 27.611 5.503 2.01 200 28,131 $ 5,623 IS 2,645 $ $ 118,30 24,530 S $ S 1.343 39,433 100.00% $ 42.00 JO 54,500 100.00% $ 2,0// 4,094 231 $ S 4,064 3.717 1.778 $ 4 10 Property and equipment 11 Land 12 Ruildings and Painment 13 Fixtures and coulpment 74 Computer hardware and software 15 Contractian-in-progress 16 Accumulated depreciation 17 Property and equipment, net 18 Noncurrent assets of disontinued operations 19 Other noncurrentesats 20 Total assets 21 LIABILITIES 22 Accounts payable 23 Acned and other current liabilities 24 Current portion of long term debt and other borrowings 23 Liabilities of discontinued operations 26 Total current liabilities 27 Long-term debt and other borrowing 28 Deferred Income taxes 29 Noncurrent liabilities of discontinued operations 30 Other noncurrent liabilities 31 Total noncurrent liabilities 32 Totallisbilities 33 SHARFHOLDERS' INVESTMENT 34 Common stock 35 Additional paid in capital 36 Retained carnings 37 Accumulated other comprehensive luss Pension and other benefit liabilities Currency translation adjustment and cash flow hedges 40 Total stareholders'investment 41 Total liabilities and shareholders' investment 12,707 11001 61 $ 13,057 11,111 $ 693 $ 1,856 $ 13,676 $ S S s S $ $ 1.5/9 13.771 254 s S.RS 6,493 an 5.661 5.584 $ 152 10 11.590 18,31 $ $ $ $ 100.00 $ 10.961 37.4.14 100.00 42 42 44 45 40 SECTION 1-A SECTION 1.B SECTION 1-C SECTION 1-D SECTION 2 - Ratio Analysis SECTION 3 - Budget 1 100% 1:46 PM AM 3/9/2001 Type here to search 12 BUS30_Comprehensive Francial Analysts Calculations Student Tempate - Excel - File Home Insert Page your Formule Data Beiru Viru Hels Tel me what you want to do A Share AA Ibn > AutoSum - General Hau Good Neutral EX FI Cakulation 47 O Wrap lest = = = = Morge Care S.% Normal Conditional Forma Check Cell Furmaling Table De Copy Format Painter Cupboard BIU Nul Exploratory... input Inter Delete Tormet Sorto Tind Fliu - Sdel Editing Feni Algren Number Ses Call G20 H N 0 P 1 FY 2018 E Horizontal Analysis of the Income Statements 2 Target Corporation INSTRUCTIONS: Change Xx to the year of the report you are analyzing. You may have to insert 3 Additional rows based on the actual Target Consolidated statement. FY 2017 $ Change % Change FY 2016 $ Change % Change 4 Sales $ 74,433 71,785 $ 2,647 3.69% $ 69,414 $ 2,372 3.42% 5 Cost of sales $ 53,20 51,125 $ 2,174 4.25% S145 S 1,980 4.03% Gross margin $ 21,134 $ 20,661 $ 473 2.29% $ 20,269 $ 392 1.93% 7 Selling, general, and administrative expenses 5 15,723 15,140 S 583 3.85%$ 14,217 S 923 6.49% % o Depreciation and amortization 2.224S (1) 0.04% 180 8.80% 9 Gain on sale $ 1940s (63) 100.00% 10201 S (257) 100.00% 10 Earnings from continuing operations before Interest and taxes $ 4,127 $ 4,173 $ (46) -1.10% $ 4,627 S (454) -9.81% 11 Net interest expense 451 650 $ (192) 29.40% S 991 S (338) 34.11% 12 Earnings from continuing operations before income taxes $ 3,666 $ 3,520 $ 146 4.15% $ 3,636 $ (116) -3.19% 13 Provision for Income taxes $ 246 746 $ 729 $ 24 3.32% 1,245 S (573) -44.25% 14 Net earnings from continuing operations $ $ 2,920 $ 2,798 $ 122 4.36% $ 2,341 S 457 19.52% 13 Discontinued operations, net of tax $ $ 1 16.67% $ 68 S 162) -91.18% 16 Net earnings/(loss) $ 2,927 $ 2,804 S 123 4.39% $ 2,409 $ 395 16.40% 2,095 s 2.22 $ (877$ 17 18 19 20 21 23 24 25 27 29 29 30 31 SECTION 1-A SECTION 1-8 SECTION 1-C SECTION 1-D SECTION 2 - Ratiu Analysis SECTION 3 - Budget 100% Type here to search O 12 AUSA 1:46 PM 3/9/2001 BUS30_Comprehensive Francial Analysis Calculations Student Tempate - Excel - File Home Insert Page Layer Formule Data Beiru Viru Hels Tel me what you want to do A Share Calib 11AA General Hau Good uitakim Neutral Calculation EX FI 47 O Wrap lest = = = = Morge Care S.% A Normal Cordional Format Cheek Cell Fumaling Table Exploratory... input Line Call De Copy Format Panta Cupboard Nul Inter Delete Tormet Sorto Tind Fliu - Sdel Edling Font Algen Number Ses Call G53 G H L M N R 1 Horizontal Analysis of the Balance Sheets Target Corporation 2 INSTRUCTIONS: Change XX to the year of the report you are analyzing, You may have to insert additional rows based on the actual Target 3 Consolidated statement. FY 2018 FY 2017 $ Change % Change FY 2016 $ Change % Change 4 ASSETS 5 Cash and cash equivalents 2.643 2,643 $ 2,512 $ 121 5.21% 4.040 $ (1.334 37.91% % 6 ventory 0,50$ 3,300 $ 34 3.bos (2921 -3.39% 7 Assets of discontinued operations 7 $ 6 $ 1 3225 -98.14% & Other current assets 1,300 1,109 $ 121 11.215 1.101 $ 8 0.69% 9 Total currenlassels 12,547 S 11.995 $ 551 4.98 S 14.130$ S (2,1341 -15.10% 10 Property and equipment $ 11 Land 6,35 6,105 S (11) -0.18% 6,125S (191 -0.31% 12 Buildings and equipment S agaman 28,131 27,611 S 520 1.68% 27,054s SS2 2.04% 13 Fixtures and equipment $ 5,021 5,503 $ 120 2.18% 5,347 S 150 2.92% 14 Computer hardware and software 2,515S 2,651 s 16) -0.23% 2,617 S 31 1.30% 15 Construction-In-progress 440s 200 $ 240 120.00% 315$ (1151 -36.51% 10 Accumulated depreciation 128,390 LS 127,413 (955) 5.50% 110.240 (1.2071 7.18% 17 Property and equipment, nel S 21,56S 24,653 S (122) -40% 25.217 S (5591 -2.22% 18 Noncurrent assets at discontinued operations $ 16.67% $ 1691 -92.00% 19 other noncurrent assets 1.363 783 $ 71.52% 540 $ (571 -0.79% 20 Total assets 38,439 $ 37,113 S 90 2.61% $ 10.252 S (2.8191 -7.00% 21 LLARILITIES 22 Accounts payable $ 8.677 7,252 $ 1.425 19.00% 7,415$ (166 2.24% 29 Aurued and other current liabilities 4,094 9.50% 4,2309 (4991 -11.70% 24 Current portion of long-term debt and other borrowings 2R1S 1,71R $ (1.437) -83.54% % RISS 903 110.80% 25 Liabilitics of discontinued operations $ 1$ 11) 100.00 153 $ (152) 99.25% 20 Total current liabilities $ 13,0525 12, US $ 344 2.72% $ 12,6225 Ub 0.6% 27 Long term debt and other borrowings $ 11.117 11,031 $ 0.78% 11.945$ 19141 20 Deferred income stes US 361 (168) -19.51% BES 28 4.62% 20 Noncurrent liabilities of discontinued operations $ $ 18 $ (18) -100.000 18$ 0.00% 30 Other noncurrent liabilities $ 1.850 S 1,879 $ (13) 0.69% $ 1.897 (18) 0.95% 31 Total moncurrent liabilities S 13,676 S 13,7025 (113) -0.52% $ 14,653 S [8941 -6.09 22 Total liabilities $ 26,728 $ 26,497 $ 221 0.57% $ 27,300 $ 1808 -2.90% 33 SHAREHOLDERS' INVESTMENT 34 Common stock $ 11) -2.17% 50 $ $ (41 -2.00% SECTION 1-A SECTION 1 - SECTION 1-C SECTION 1-D SECTION 2 - Katie Analysis SECTION 3 - Budget 100% Type here to search O AUS 2:49 PM 1/9/2001 - X BUS3' 10_Comprehensive Financial Analysis Calculations_Student Tempate - Excel Tel me what you want to do File Home Insert Page your Formule Data Beiru Viru Hels A Share Calon AA = = = Wisp lest General Hau Good utnam Neutral Cakulation EX FI 47 O - == BIU S. Nul Exploratory... put Normal Cordions Tommats Check Cell Formatting Table De Copy *Format Paint Chpbord Inter Delete Tormet St Mary Center Agent Sorto lind Flig - det Editing Font Styles Call G 1 L M N P R $ 2.18% S 5,623 $ 2,0455 410 18 118,398 24,536 120 10) 20 (985) (122) 1 15G 34 [1151 (1,1671 H ; 2.92% 1.30% -36.51% 7.18% 5,503 $ 2,051 $ 200S 117,413 $ ) $ 24,055 $ $ 783 $ 27,4435 $ F 5.347 2.6179 315 S 116,240 25.217 5 $ 840 $ 40.2629 S 120.00% 5.00% -0.49%'$ 16.67% 71.52% 2.54% $ (5591 S $ 1344 39,433 1691 1571 (2.8191 -92.00% 6.79% -7.00% 950 8,677 $ 8,677 4,094 281 S 19.65% 9.59% $ (166) (4991 1,435 337 (1.437 11) 344 $ $ 4 13 Fixtures and coulpment 74 Computer hardware and software 15 Construction-in-progress 16 Accumulated depreciation 17 Property and equipment, net 18 Noncurrent Ascets of discontinued operations 19 Other noncurrent assets 20 Total assets 21 LIABILITIES 22 Accounts payable 23 Accrued and other current liabilities 24 Current portion of long-term debt and other borrowings 28 Liabilities of discontinued operations 20 Total current liabilities 27 Long-term debt and other borrowings 28 Deferred income taxes 29 Noncurrent liabilities of discontinued operations 30 Other noncurrent liabilities 31 Total noncurrent liabilities 32 Total liabilities 33 SHAREHOLDERS' INVESTMENT 34 Common stock as Additional paid in capital 30 Retained earnings 37 Accumulated other comprehensive loss 38 Pension and other benatit liabilities Currency translation adjustment and cash flow hedges 40 Total Shareholders'investment 41 Total liabilities and shareholders' investment 42 43 14 45 7,25 $ 3,737 $ 1,715 $ 1 $ 12,703 $ 11,031 $ 801 $ 18 S 1,879 $ $ 13,789 $ 26,497 $ 13,052 s 11,117$ 0929 5 1.800S 13,070 S 2G, 720 $ (1521 86 19141 38 -100.00% 2.715 $ 0.784 -19.515 -100.00 -0.69% -0.625 $ 36 (108) (18) (13) (113) 231 7,418$ S 4.2209 8159 153 $ 12.0229 11.945$ 3239 18S 1.897 $ 14,083 S 27,300 $ -12.7% 110,80% -99.35% 0.08% % 7.65 4.62% 0.00% 0.95% -6.09% 2.96% 1181 (894) $ $ 0.37% $ 18081 455 SASS (M7) 152 45 $ S.GG1s 5,894 (635) S $ $ 10,961 S 37,450 $ 11) 197 611 (100) (54) (12) () -2.17% 3.48% 10.285 $ 17.23% -2700.00% -200.00 5.77% 2.30% $ 50 S 5.348$ 9.15S . S (588$ 141 $ 12.957 S $ (91 313 12.1041 [6381 590 47 (1.9161 (2.8041 -8.00% 5.85% -28.14% #DIV/01 -100.34% 114.03% -15.40%, S S 11,521 S 38,321 S R53 40,252 S 17 49 SECTION 1-A SECTION 1 - SECTION 1-C SECTION 1-D SECTION 2 - Ratio Analysis SECTION 3 - Budget Ready 100% Type here to search 12 AUSA 2:49 PM 1/9/2001 BUS3' 10_Comprehensive Financial Analysis Calculations_Student Template - Excel - o File Home Insert Page Layer Formule Data Beier Viru Hels Tell me what you want in de A Share Calib Autum - General Hau Good Neutral EX FI Cakulation = = = Wrap lest === Murge & Carrier 47 O S. BIU Normal Conditional Forma Check Cell Furmatling Table De Copy Format Panta Cupboard Exploratory... put Nul Insert Delete Format Sorto lind Fliu - Sdel Editing Font Agent Number Shes Call 230 D 1 Budgeting Target Corporation INSTRUCTIONS: Select the previous three years annual reports to complete the cells below. Change XX to the yea of the report you are analyzing. FY 2016 * change 2013-2014 FY 2017 71.786s FY 2015 73,785 FY 2014 72.618 FY 2013 71.279 * change 2014-2015 change 2015-2016 737841 69494 'S change 2016-2017 Av 717851 69,4955 72617 2 3 3 4 S 6 Sales Relevant expenses A Cost of sales 9 Selling, general, and administrative expense 10 Depreciation and amortization 11 Total relevant expenses 12 51.125 15.110 $ 2.225$ (9.490S 48,8725 13,3565 2.2985 64,526S 51,997 51.27 50,029 14,665 14,67614,465 2,213 2,129 1.996 68,875$ 69,083 S 66.500 Budgeted and actual income statement accounts FY 2017-2018 51277 14675 2128 68082 51996 146641 2212 68974 4R871 13355 2297 64525 511241 15139 2224 69489 $ $ 13 Actual 2017 71,786 Average % change 2013-2017 Budget 2018 7192000.00 LUARLAMUA Actual 2018 Difference 74,443 ALHAMUHAMA % difference from budgeted amount | -0.999985581 S 51.125 15.140 14 Sales 15 Relevant expenses 16 Cost of sales Selline, general, and adminstrative expense 18 Depreciation and amortization 19 Total relevant expenses 20 21 22 22 24 5091700.00 AM 1445825.00 214,913,045 771525.00% 4,931,155 6749250.00 WANAMUHANIS 53,299 15,123 S1218,49/322 7,774 $ 14,978,932 71,245 AWUHANUHAMA 0.999979495 -99.99% -99.95% - 100.00% S $ 2.275 68.490 25 27 20 31 33 24 SECTION 1-A SECTION 1 - SECTION 1-C SECTION 1-D SECTION 2 - Ratu Analysis SECTION 3 Budget Ready 1 100% Type here to search 12 3:20 PM AS 3/9/2001 - BUS3' 10_Comprehensive Financial Analysis Calculations_Student Template - Excel Tel me what you want to do File Home Insert Page Layer Formule Data Beiru Viru Hels A Share Ibn AA = = = Wrap lest General Hau uitakim Good Neutral Cakulation EX FI 47 O === BIU- S. Normal Cordeonal Formats Check Cell Furmatling Table De Copy Format Panto Chipboard Nul St Mary Center Exploratory... input Inter Delete comme Sort lind Fliu - det Editing Font Algen Number Ses Call 830 D M N 1 H Budgeting Target Corporation INSTRUCTIONS: Select the previous three years annual reports to complete the cells below. Change XX to the yea of the report you are analyzing. 2 3 3 4 S FY 2016 % change 2013-2014 FY 2017 71,786 FY 2015 23.785 FY 2014 72,618 FY 2013 71.279 % change 2014-2015 % change 2015-2016 73784 69494 % change 2016-2017 71785 Average change 2013-2017 7192000.00% 6 69,4955 72617 1 A 9 10 S 11 S 12 51,1255 15.1405 2.225$ 69.490 S 40,872 13,356S 2,2983 64,526 $ 51,997 51,27S 50,029 14.665S 14,676 14,165 2,213 2,129 1.996 62,875$ 68,033$ 66.500 Budgeted and actual income statement accounts FY 2017-2018 51277 14675 2128 69082 519961 146641 2212 69874 48471 13355 2297 64525 511741 15139 2224 684891 5081700.00% 1445825.00% 221525.00% 6749250.00% Average % change 2013-2017 Budget 2018 7192000.00 LAMU ALLAHU Actual 2018 Difference % difference from budgeted amount 74,443 AHLAWAN SA -0.999985581 13 Actual 2017 14 71,786 15 16 S 51.125 17 15,140 18 2,735 19 $ 68,490 20 21 22 23 24 25 5091700.00% HAS 1445825 UN 214,919,045 771525.00% 4,931,156 6749250.00% WHAN HAVAS 53,299 15,123 (218,49/322 7,724 S (4,978,937 71,245 AWARDHANWHA 0.999979489 -99.99% -99.95% -100.00% 27 31 22 24 SECTION 1-A SECTION 1 - SECTION 1-C SECTION 1-D SECTION 2 - Ratio Analysis SECTION - Budget Ready 100% Type here to search E- 11 AM 3:20 PM 3/9/2001 BUS30_Comprehensive Francial Analysts Calculations Student Tempate - Excel - File Home Insert Page Layer Formule Data Beiru Viru Hels Tel me what you want to do A Share Calon AA General Hau Good uitakim Neutral Cakulation EX FI 47 O Wrap lest = = = = Morge Care Paste S. Normal Cordional Format Cheek Cell Furmatling Table Exploratory... input De Copy Format Painter Cupboard Nul Insert Delete Format Sorto Tind Fliu - Sdel Editing Fent Algement Number Slytus Call H12 f F G H L M N P R 1 Ratio Analysis 2 Target Corporation 3 3 INSTRUCTIONS:Change XX to the year of the report you are analyzing FY 2018 FY 2017 4 LIQUIDITY s Working capital Formula current assets. Current liabilities 7 Calculation & Current ratio Formula current assets/ current liabilities 10 Calculation 11 Quick ratio 12 Formula current sets - inventory/current liabilities 13 Calculation 14 Inventory turnover 15 Formula Cost of goods sold / average Inventory 16 Calculation 17 Average days to sell inventory 18 Formula 365 / inventory turnover 19 Calculation SOLVENCY 21 Debt to assets Formula Total liabilities / total assets Calculation 24 Debt to equity Formula total liabilities/total equity Calculation 27 Number of times interest is earned Formula EBIT/ Interest expense Calculation 30 plant assets to long-term liabilities 31 FormulaNet plant assets / long-term liabilities (debt and bamwines Calculation 33 PROFITABILITY 34 Net margin (return on sales) Fomula Net incomeet sales SECTION 1-A SECTION 1 - SECTION 1-C SECTION 1-D SECTION 2 - Ratio Analysis SECTION 3 - Budget Ready 100% 1 331 PM AU 3/9/2001 Type here to search BUS30_Comprehensive Francial Analysts Calculations Student Tempate - Excel - File Home Insert Page Layer Formule Data Beiru Viru Hels Tel me what you want to do A Share Calib AA = = = Wisp lest General Hau Good uitakim Neutral Cakulation EX FI 47 O I- - == Murges Cunier S. Normal Conditional Forma Check Cell Formatting Table Exploratory... input De Copy Format Painter Cupboard Nul Insert Delete Format Sorto lind Flu Sul Edling Font Algement Number Call H12 > D F G 1 K L M N P R B 19 Cakulation 20 SOLVENCY 21 Debt to assets Fomula Total liabilities / total assets 23 Calculation 24 Debt to equity Formula total liabilities/total equity Calculation 27 Number of times interest is earned Formula FRIT / Interest expense Calculation 30 Plant assets to long-term liabilities 31 Formula Nct plant assets / Long term liabilities (debt and borrowings Calculation 33 PROFITABILITY 34 Net margin return on sales 35 Formula Net Incomeet sales Calculation 37 Asset turnover Formula Net sales / uverte tot 39 Calculation 40 Return on investment 41 Formula Net Income / average total assets 42 Calculation 13 Return on equity Formula Net income/average total stockholders' equity Calculation 46 Earnings per share 47 Formula Net camins Available for common stock/ average number of shares outstanding 48 Calculation 49 Price-earnings Formula Market price per share / carning: per share 51 Calculation 52 Book value per share (common) 5) Tormula Stockholders' equity-preferred stock/ outstanding common shares Calculation SECTION 1 - SECTION 1 - SECTION 1-C SECTION 1-D SECTION 2 - Ratio Analysis SECTION 3 - Budget Ready 100% Type here to search O AUSA 331 PM 3/9/2001