Scribd
Upload
62 views7 pages

Common Size Balance Sheet Analysis

This document provides financial analysis of a company's balance sheet and income statement using common size and ratio analysis. The balance sheet shows current assets of 31.56% of total assets and non-current assets of 68.44%. Key liquidity ratios like the current ratio and quick ratio are also presented. The income statement expresses each line item as a percentage of total revenue, showing expenses accounted for 94.17% of revenue. Financial performance is evaluated using ratios like return on assets, return on equity, inventory turnover, and receivables turnover.

Uploaded by

Muhammad Adnan
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
62 views7 pages

Common Size Balance Sheet Analysis

This document provides financial analysis of a company's balance sheet and income statement using common size and ratio analysis. The balance sheet shows current assets of 31.56% of total assets and non-current assets of 68.44%. Key liquidity ratios like the current ratio and quick ratio are also presented. The income statement expresses each line item as a percentage of total revenue, showing expenses accounted for 94.17% of revenue. Financial performance is evaluated using ratios like return on assets, return on equity, inventory turnover, and receivables turnover.

Uploaded by

Muhammad Adnan
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
You are on page 1/ 7

Common Size Balance Sheet Analysis

Cash
Account Receivable
Inventory
Prepaid Expenses
Investments
Total Current Assets

Land
Building
Net Equipment
Intangible assets
Total Non-current assets

Asset
Cash and cash equivalents
Short term investments
Ac/s Rec
Inventory/merchandize
other current assets
Total Current Assets

Property and Equipment


Land & Build
Leashold improvments
Fixtrures and equipments
Property and capital lease
Less: Acc: Dep
Net property and equipment

Good will
Trade names
Customer Relationships
Equity and other investments
other assets
Total Fixed assets/long term assets

total assets

Liquidity Ratios
Current Ratio [CA/CL]
Quikc Ratio[CA-Inventory/CL]
Cash Ratio [Cash+ Cash and equivalents (Mkt S
Net working capital [CA-CL]
Liquid Assets /
Cash/Bank Balances
Inventory least liquid assets
Receivables
Marketable securities Cash and cash equivalents

100,000 21.18%
20,000 4.24%
15,000 3.18%
4,000 0.85%
10,000 2.12%
149,000 31.56%
0.00%
24,300 5.15%
250,000 52.95%
45,000 9.53%
3,800 0.80%
323,100 68.44%
0.00%
472,100 100.00%

2009 2008
498.00 1,438.00
11.00 64.00
1,868.00 549.00
4,753.00 4,708.00 30.03%
1,062.00 583.00 36.90%
8,192.00 7,342.00

755.00 732.00
2,013.00 1,752.00
4,060.00 3,057.00
112.00 67.00
(2,766.00) (2,302.00)
4,174.00 3,306.00

2,203.00 1,088.00
173.00 97.00
322.00 5.00
395.00 605.00
367.00 315.00
7,634.00 5,416.00

15,826.00 12,758.00

2009 2008
0.97 1.08
0.41 0.39
0.06 0.22
(243.00) 573.00
Cost of Goods Sold
Depreciation & Amort
Fuel, utility expenses
Purcahses and Raw Materal

Common Size Income Statement

Revenue 24,710.00 100.00%


Salaries 10,728.00 43.42%
Purchase Transportation 2,407.00 9.74%
Rentals and Lending fees 1,918.00 7.76%
Dep & Amort 1,375.00 5.56%
Fuel 1,481.00 5.99%
Maint & Repairs 1,523.00 6.16%
Business Realingment cost 435.00 1.76%
Airlines Stablization compensation - 0.00%
Others 3,403.00 13.77%

Total Expenses (COGS) 23,270.00 94.17%


Operating income 1,440.00 5.83%

Other Expenses
Interest Expenses (136.00)
Interest Income 20.00
Other Expenses (5.00)
Earning before tax 1,319.00
Taxes 481.00
Earning after Taxes 838.00

Efficiency Ratios
Recievable Turnover [Net Sales/ Average Recievables] 20.45
Recievable Turnover days [365/RT] 17.85
Inventory Turnover [COGS/Average Inventory] 4.92
Inventory turnover days [365/IT ] 74.20
Paybale Turnover[Purchases/Payables] 0.52
Paybale Tunrover days [365/PT] 704.68
Net working cash cycle [RT Days+ IT Days- PT Days] (612.62)

Liabilities 2009 2008


Accounts Paybake 4,997.00 4,297.00
unredemeed gift liabilities 479.00 531.00
Accrued compensation 459.00 373.00
Accrued Liab 1,382.00 975.00
Accrued income taxes 281.00 404.00
Short term debt 783.00 156.00
CPLTD 54.00 33.00
Total Current Liab 8,435.00 6,769.00

Long Term Liab 1,109.00 838.00


Long term debt 1,126.00 627.00
Minority Int 513.00 40.00
2,748.00 1,505.00
Shareholders equity 41.00 41.00
Add: Paid in cap 205.00 8.00
Retained Earning 4,714.00 3,933.00
Acc: comprehnsive loss /income (317.00) 502.00

Total SHE 4,643.00 4,484.00

Total Liablties & SHE 15,826.00 12,758.00

Return on Assets 5.86%


Retun on Equity (ROE) 18.36%
Base year is 2018
Horizontal Analysis 2020 2019 2018
Cash 500.00 450.00 475.00 5.26%
Investments 1,000.00 800.00 700.00 42.86%
Invesntory 300.00 400.00 300.00 -
Land & Building 10,000.00 8,000.00 7,000.00 42.86%
PPE 6,000.00 7,000.00 5,000.00 20.00%

You might also like

pFad - Phonifier reborn

Pfad - The Proxy pFad of © 2024 Garber Painting. All rights reserved.

Note: This service is not intended for secure transactions such as banking, social media, email, or purchasing. Use at your own risk. We assume no liability whatsoever for broken pages.


Alternative Proxies:

Alternative Proxy

pFad Proxy

pFad v3 Proxy

pFad v4 Proxy