[Company Name] Ratio Analysis Input Worksheet [Date]
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Line Item Inventory Total assets Owners' equity Number of common shares
Beginning of Year $12,500 $120,000 $29,000 25,000
Line Item Current assets Fixed assets Total assets Average total assets Cash and cash equivalents Inventory Average inventory Current liabilities Total liabilities Owners' equity Number of common shares Average number of common shares Average owners' equity Market price per share Cash flow Cash flow per share Dividends paid Total sales Operating expenses Operating income Advertising expense Marketing expense Earnings before interest and taxes Interest expense Net income
Q1 45,000 80,000 125,000 122,500 15,000 15,000 13,750 23,000 125,000 28,000 25,000 25,000 28,500 10.00 175,000 7.00 5,000 145,000 68,000 77,000 18,000 11,000 132,000 24,000 89,000
Q2 46,000 80,000 126,000 123,000 18,000 18,000 15,250 25,000 125,000 30,900 25,000 25,000 29,950 10.00 186,000 7.44 5,000 156,000 68,000 88,000 18,000 11,000 127,000 24,000 87,000
Q3 46,500 80,000 126,500 123,250 16,500 16,500 14,500 22,500 125,000 32,000 25,000 25,000 30,500 10.00 169,000 6.76 5,000 135,600 68,000 67,600 18,000 11,000 114,500 24,000 95,000
Q4 43,000 80,000 123,000 121,500 14,350 14,350 13,425 25,600 125,000 28,000 25,000 25,000 28,500 10.00 155,000 6.20 5,000 125,000 68,000 57,000 18,000 11,000 98,000 24,000 65,000
Annual $43,000 $80,000 $123,000 $121,500 $14,350 $14,350 $13,425 $25,600 $125,000 $28,000 25,000 25,000 $28,500 $10.00 $685,000 $27.40 $20,000 $561,600 $272,000 $289,600 $72,000 $44,000 $471,500 $96,000 $336,000
[Company Name] Ratio Analysis
Liquidity Ratios
Definition: Current Ratio = Industry Average Variance Quarterly Growth/Decline Quick Ratio = Industry Average Variance Quarterly Growth/Decline Net Working Capital = Current Assets – Current Liabilities Ratio Total Assets Industry Average Variance Quarterly Growth/Decline Current Liabilities to = Inventory Ratio Industry Average Variance Quarterly Growth/Decline Cash Ratio = Industry Average Variance Quarterly Growth/Decline Operating Ratio = Industry Average Variance Quarterly Growth/Decline Operating Expenses Operating Income Cash and Cash Equivalents Current Liabilities Current Liabilities Inventory Current Assets – Inventory Current Liabilities Current Assets Current Liabilities 1.96 2.00 (0.04) = $45,000 $23,000 1.84 2.00 (0.16) (0.12) = $45,000 - $15,000 $23,000 1.12 7.00 (5.88) (0.18) = $45,000 - $23,000 $125,000 0.17 = $46,000 - $25,000 $126,000 = $46,000 - $18,000 $25,000 = $46,000 $25,000 2.07 2.00 0.07 0.23 1.33 7.30 (5.97) 0.21 0.19 = $46,500 - $22,500 $126,500 = $46,500 - $16,500 $22,500 = $46,500 $22,500 1.68 2.00 (0.32) (0.39) 1.12 7.20 (6.08) (0.21) 0.14 = $43,000 - $25,600 $123,000 = $43,000 - $14,350 $25,600 = $43,000 $25,600 1.68 2.00 (0.32) = $43,000 $25,600 Q1 Q2 Q3 Q4 Annual
1.30 7.00 (5.70)
1.12 2.00 (0.88)
=
$43,000 - $14,350 $25,600
0.18
0.14
=
$43,000 - $25,600 $123,000
2.00 (1.82)
2.00 (1.83) (0.01) = $23,000 $15,000 1.39 = $25,000 $18,000
2.00 (1.81) 0.02 1.36 = $22,500 $16,500
2.00 (1.86) (0.05) 1.78 = $25,600 $14,350
2.00 (1.86)
1.53
1.78
=
$25,600 $14,350
2.00 (0.47)
2.00 (0.61) (0.14) = $15,000 $23,000 0.72 2.00 (1.28) 0.07 = $68,000 $77,000 0.77 2.00 (1.23) (0.11) = $68,000 $88,000 = $18,000 $25,000
2.00 (0.64) (0.03) 0.73 2.00 (1.27) 0.01 1.01 2.00 (0.99) 0.23 = $68,000 $67,600 = $16,500 $22,500
2.00 (0.22) 0.42 0.56 2.00 (1.44) (0.17) 1.19 2.00 (0.81) 0.19 = $68,000 $57,000 = $14,350 $25,600
2.00 (0.22)
0.65 2.00 (1.35)
0.56 2.00 (1.44)
=
$14,350 $25,600
0.88 2.00 (1.12)
0.94 2.00 (1.06)
=
$272,000 $289,600
The following calculations can be used for any expense line item or grouping of expense line items: Advertising Expense = to Sales Ratio Industry Average Variance Quarterly Growth/Decline Marketing Expense = to Sales Ratio Industry Average Variance Quarterly Growth/Decline Marketing Expense Total Sales Advertising Expense Total Sales 0.12 = $18,000 $145,000 0.12 = $18,000 $156,000 0.13 = $18,000 $135,600 0.14 = $18,000 $125,000 0.13 = $72,000 $561,600
2.00 (1.88)
2.00 (1.88) (0.01) = $11,000 $145,000 0.07 = $11,000 $156,000
2.00 (1.87) 0.02 0.08 = $11,000 $135,600
2.00 (1.86) 0.01 0.09 = $11,000 $125,000
2.00 (1.87)
0.08
0.08
=
$44,000 $561,600
2.00 (1.92)
2.00 (1.93) (0.01)
2.00 (1.92) 0.01
2.00 (1.91) 0.01
2.00 (1.92)
[Company Name] Ratio Analysis
Asset Ratios
Definition: Inventory Turnover = Ratio Industry Average Variance Quarter Growth/Decline Fixed Assets Turnover = Ratio Industry Average Variance Quarter Growth/Decline Total Assets Ratio = Industry Average Variance Quarter Growth/Decline Asset to Equity Ratio = Industry Average Variance Quarter Growth/Decline Total Assets Owners' Equity Total Sales Total Assets Total Sales Fixed Assets Total Sales Average Inventory 10.55 = $145,000 $13,750 10.23 = $156,000 $15,250 9.35 = $135,600 $14,500 9.31 = $125,000 $13,425 41.83 = $561,600 $13,425 Q1 Q2 Q3 Q4 Annual
6.00 4.55
6.00 4.23 (0.32) = $145,000 $80,000 1.95 = $156,000 $80,000
6.00 3.35 (0.88) 1.70 = $135,600 $80,000
6.00 3.31 (0.04) 1.56 = $125,000 $80,000
2.00 39.83
1.81
7.02
=
$561,600 $80,000
2.00 (0.19)
2.00 (0.05) 0.14 = $145,000 $125,000 1.24 2.00 (0.76) 0.08 = $125,000 $28,000 4.08 2.00 2.08 (0.39) = $126,000 $30,900 = $156,000 $126,000
2.00 (0.31) (0.26) 1.07 2.00 (0.93) (0.17) 3.95 2.00 1.95 (0.12) = $126,500 $32,000 = $135,600 $126,500
2.00 (0.44) (0.13) 1.02 2.00 (0.98) (0.06) 4.39 2.00 2.39 0.44 = $123,000 $28,000 = $125,000 $123,000
2.00 5.02
1.16 2.00 (0.84)
4.57 2.00 2.57
=
$561,600 $123,000
4.46 2.00 2.46
4.39 2.00 2.39
=
$123,000 $28,000
[Company Name] Ratio Analysis
Profitability Ratios
Definition: Return on Assets Ratio = Industry Average Variance Quarter Growth/Decline Return on Equity Ratio = Industry Average Variance Quarter Growth/Decline Profit Margin Ratio = Industry Average Variance Quarter Growth/Decline Basic Earnings = Power Ratio Industry Average Variance Quarter Growth/Decline Earnings per Share Ratio = Industry Average Variance Quarter Growth/Decline Net Income Average Number of Common Shares Earnings Before Interest and Taxes Total Assets Net Income Total Sales Net Income Average Owners' Equity Net Income Average Total Assets 0.73 2.00 (1.27) = $89,000 $122,500 0.71 2.00 (1.29) (0.02) = $89,000 $28,500 2.90 2.00 0.90 (0.22) = $89,000 $145,000 0.56 2.00 (1.44) (0.06) = $132,000 $125,000 1.01 = $127,000 $126,000 = $87,000 $156,000 = $87,000 $29,950 = $87,000 $123,000 0.77 2.00 (1.23) 0.06 3.11 2.00 1.11 0.21 0.70 2.00 (1.30) 0.14 0.91 = $114,500 $126,500 = $95,000 $135,600 = $95,000 $30,500 = $95,000 $123,250 0.53 2.00 (1.47) (0.24) 2.28 2.00 0.28 (0.83) 0.52 2.00 (1.48) (0.18) 0.80 = $98,000 $123,000 = $65,000 $125,000 = $65,000 $28,500 = $65,000 $121,500 2.77 2.00 0.77 = $336,000 $121,500 Q1 Q2 Q3 Q4 Annual
3.12 2.00 1.12
11.79 2.00 9.79
=
$336,000 $28,500
0.61 2.00 (1.39)
0.60 2.00 (1.40)
=
$336,000 $561,600
1.06
3.83
=
$471,500 $123,000
2.00 (0.94)
2.00 (0.99) (0.05) = $89,000 $25,000 3.48 2.00 1.48 (0.08) = $87,000 $25,000
2.00 (1.09) (0.10) 3.80 2.00 1.80 0.32 = $95,000 $25,000
2.00 (1.20) (0.11) 2.60 2.00 0.60 (1.20) = $65,000 $25,000
2.00 1.83
3.56 2.00 1.56
13.44 2.00 11.44
=
$336,000 $25,000
[Company Name] Ratio Analysis
Debt Ratios
Definition: Total Debt Ratio = Industry Average Variance Quarter Growth/Decline Interest Coverage Ratio = Earnings Before Interest and Taxes Interest Expense Total Liabilities Total Assets 1.00 2.00 (1.00) = $125,000 $125,000 0.99 2.00 (1.01) (0.01) = $132,000 $24,000 5.29 = $127,000 $24,000 = $125,000 $126,000 0.99 2.00 (1.01) (0.00) 4.77 = $114,500 $24,000 = $125,000 $126,500 1.02 2.00 (0.98) 0.03 4.08 = $98,000 $24,000 = $125,000 $123,000 1.02 2.00 (0.98) = $125,000 $123,000 Q1 Q2 Q3 Q4 Annual
5.50
4.91
=
$471,500 $96,000
Industry Average Variance Quarter Growth/Decline Debt/Equity Ratio = Industry Average Variance Quarter Growth/Decline Loan to Value Ratio = Industry Average Variance Quarter Growth/Decline Total Loan Value of Collateral or Property Total Liabilities Owners' Equity
2.00 3.50
2.00 3.29 (0.21) = $125,000 $28,000 4.05 2.00 2.05 (0.42) = $25,000 $65,000 0.37 2.00 (1.63) (0.02) = $24,000 $65,000 = $125,000 $30,900
2.00 2.77 (0.52) 3.91 2.00 1.91 (0.14) 0.35 2.00 (1.65) (0.02) = $23,000 $65,000 = $125,000 $32,000
2.00 2.08 (0.69) 4.46 2.00 2.46 0.56 0.34 2.00 (1.66) (0.02) = $22,000 $65,000 = $125,000 $28,000
2.00 2.91
4.46 2.00 2.46
4.46 2.00 2.46
=
$125,000 $28,000
0.38 2.00 (1.62)
0.34 2.00 (1.66)
=
$22,000 $65,000
[Company Name] Ratio Analysis
Market Ratios
Definition: Earnings per Share = (EPS) Ratio Industry Average Variance Quarter Growth/Decline Price to Earnings Ratio = Industry Average Variance Quarter Growth/Decline Price to Cash = Flow Ratio Industry Average Variance Quarter Growth/Decline Payout Ratio = Industry Average Variance Quarter Growth/Decline Dividends Paid Net Income Market Price per Share Cash Flow per Share Market Price per Share Earnings per Share Net Income Average Number of Common Shares $3.56 = $89,000 25,000 $3.48 = $87,000 25,000 $3.80 = $95,000 25,000 $2.60 = $65,000 25,000 $13.44 = $336,000 25,000 Q1 Q2 Q3 Q4 Annual
2.00 1.56
2.00 1.48 (0.08) = $10.00 $3.56 2.87 2.00 0.87 0.06 = $10.00 $7.00 1.34 = $10.00 $7.44 = $10.00 $3.48
2.00 1.80 0.32 2.63 2.00 0.63 (0.24) 1.48 = $10.00 $6.76 = $10.00 $3.80
2.00 0.60 (1.20) 3.85 2.00 1.85 1.21 1.61 = $10.00 $6.20 = $10.00 $2.60
2.00 11.44
2.81 2.00 0.81
0.74 2.00 (1.26)
=
$10.00 $13.44
1.43
0.36
=
$10.00 $27.40
2.00 (0.57)
2.00 (0.66) (0.08) = $5,000 $89,000 0.06 2.00 (1.94) 0.00 = $5,000 $87,000
2.00 (0.52) 0.14 0.05 2.00 (1.95) (0.00) = $5,000 $95,000
2.00 (0.39) 0.13 0.08 2.00 (1.92) 0.02 = $5,000 $65,000
2.00 (1.64)
0.06 2.00 (1.94)
0.06 2.00 (1.94)
=
$20,000 $336,000