What is the Current Ratio of Chester?

1.89

.35

2.87.

53

Balance Sheet DEFINITIONS: Common Size: The common size column ASSETS 2018 2017 simply represents each item as a percentage of total Common assets for that year. Cash: Your end-of-year cash position. Accounts Receivable: Reflects the lag between delivery cash Size Accounts Receivable $17,334 and payment of your products . Inventories: The current $9,833 18.5% 10.5% 19,132 $8,055 value of your inventory across all products . A zero indicates |Inventory $17,117 18.3% $15,055 your company stocked out. Unmet demand would, of course, fall to your competitors. Plant & Equipment: The current value of your plant. Accum Depreci The total Total Current Asset $44,284 47.3% $32,242 accumulated depreciation from your plant. Accts Payable: What the company currently owes suppliers for materials Plant & Equipment $84,380 ($35,023) 90.1% 37.4% $77,880 and services. Current Debt: The debt the company is Accumulated Depreciation ($29,397 obligated to pay during the next year of operations. It includes emergency loans used to keep your company Total Fixed Assets $49,357 2.7% $48,483 solvent should you run out of cash during the year. Long Term Debt: The company's long term debt is in the form of Total Assets $93,641 100.0%% $80,725 bonds, and this represents the total value of your bonds. Common Stock: The amount of capital invested by LIABILITIES & OWNERS shareholders in the company Retained Earnings: The EQUITY profits that the company chose to keep instead of paying to shareholders as dividends. Accounts Payable Current Debt $6,601 7.0% $5,385 Long Term Debt $18,43 $19,477 19.7% $10.493 20.8% $20,132 Total Liabilities $44,514 17.5% $36,010 Common Stock Retained Earnings $9,100 $40,027 9.7% 42.7% $9,489 $35,227 Total Equity $49,127 52.59 544,716 Total Liab. & O. Equity $93,641 100.0% $80,725 Cash Flow Statement The Cash Flow Statement examines what happened in the Cash Account during Cash Flows from Operating Activities: 2018 the year. Cash injections appear as positive numbers and cash withdrawals as negative Net Income (Loss) Depreciation $10,723 2017 $5.625 $7,811 numbers. The Cash Flow Statement is an excellent tool for diagnosing emergency loans. $5.192 When negative cash flows exceed positives, you are forced to seek emergency funding. Extraordinary gains/losses/writeoffs $0 For example, if sales are bad and you find yourself carrying an abundance of excess Accounts Payable Inventory $1,216 $2,062 (3500) inventory, the report would show the increase in inventory as a huge negative cash flow. $2,867) Too much unexpected inventory could outstrip your inflows, exhaust your starting cash and force you to beg for money to keep your company afloat Accounts Receivable $1,778 $469 Net cash from operations Cash Flow Summary Cash Flows from Investing Activities: $13,725 $10,106 Plant Improvements ($6,500) ($12,220 Chester Cash Flows from Financing Activities: Dividends Paid Sales of Common Stock ($4,479) ($3,880) $0 Purchase of Common Stock Cash from long term debt $1,833) Retirement of long term debt $5,671 $1,175 $2.506 10,000 $6,326) $7,943 $0 Change in current debt (net) $516 5,000 Net cash from financing activities Net change in cash position $977 $8,201 $2,033 Closing cash position $17,334 $4,147 $9,132 -5,000 Finance Cha. Cash