Sheet1
Instructions: Fill in the cells with $ (yellow highlighted) and the ratios will automatically calculate
Financial Ratios Analysis Cu
ent Year Previous Year Previous Yea
2014 2013
Liquidity Ratios
Cu
ent Ratio: Cu
ent Assets/Cu
ent Liabilites 1.161 - - extent to which a firm can meet short-term obligations - generally one wants an upward trend
Quick Ratios: Cu
ent assets minus inventory/cu
ent liabilities 0.747 - - extent to which a firm can meet short-term obligations w/o selling inventory - generally one wants an upward trent
$ Cu
ent Assets $ 2,247,047
$ Cu
ent Liabilites $ 1,935,647
$ Inventory $ 801,036
Leverage Ratios
Debt-to-Total Assets Ratio: Total Debt/Total Assets 0.730 - - % of total funds provided by creditors - generally one wants a downward trend
Debt-to-Equity Ratios: Total Debt/Total Stockholders' Equity 2.705 - - % of total funds provided by creditors vrs. by owners - generally one wants a downward trend
Times-Interest-Earned Ratio: Profits before interest & taxes/Total Interest Charges 16.635 - - extent to which earnings can decline w/o firm being unable to pay interest - generally one wants and upward trend
$ Total Debt $ 4,109,986
$ Total Assets $ 5,629,516
$ Total Stockholders' Equity $ 1,519,530
$ Profits before Interest and taxes $ 1,389,575
$ Total Interest Expense $ 83,532
Activity Ratios
Inventory Turnover: Sales/Inventory of Finished Goods 10.163 - - whether firm holds extensive inventory and is selling it slower than industry - generally one wants and upward trend
Fixed Assets Turnover: Sales/Fixed Assets 3.751 - - Sales productivity and plan and equipment utilization - generally one want to see an upward trend
Total Assets Turnover: Sales/Total Assets 1.351 - - whether firm is generating sufficient vol. of busin. for size of asset investment - generally one wants an upward trend
Average Collection Period: Accounts Receivable/(Total credit sales/365 days) 26.430 - - average time it takes for firm to collect on credit sales - generally one wants a downward trend
$ Sales $ 7,421,768
$ Inventory of Finished Goods $ 730,289
$ Fixed Assets $ 1,978,623
$ Total Assets $ 5,493,502
$ Accounts Receivable $ 537,426
$ Total Credit Sales (uless othewise indicated, same as sales) $ 7,421,768
Profitability Ratios
Gross Profit Margin: Sales minus cost of good sold/Sales 1.000 - - total margin available to cover operating expenses and yield a profit - generally one wants an upward trend
Operating Profit Margin: Earnings before interest and taxes (EBIT)/Sales 0.000 - - profitability w/o concern for taxes and interest - generally one wants and upward trend
Net Profit Margin: Net Income/Sales 0.000 - - after-tax profits per dollar of sales - generally one wants an upward trend
Return on Total Assets (ROA): Net income/Total Assets 0.000 - - after-tax profits per dollar of assets (ROI) - generally one wants and upward trend
Return on Stockholders' Equity (ROE): Net Income/ Total Stockholders' Equity 0.000 - - after-tax profits per dollar of stockholders' investment in the firm - generally one wants and upward trend
Sales Revenue (already entered above - no need to re-enter data) 7,421,768.00 - 0 - 0
$ Cost of goods sold or cost of sales
$ EBIT (Earnings Before Interest and Taxes)
$ Net Income (Earnings After Interest and Taxes)
Total Assets (already entered above - no need to re-enter data) 5,629,516.00 - 0 - 0
Total Stockholders' Equity (already entered above - no need to re-enter) 1,519,530.00 - 0 - 0
$ Other Operating Expenses
Revenue/Expense
Sales Revenue (percentage change) - - - annual percentage growth rate in sales - generally one wants an upward trend
Cost of Sales (percentage change) - - - annual percentage growth rate in cost of sales - generally one wants a downward trend
Operating Profit (percentage change) - - - annual percentage growth rate in operating profit - generally one wants an upward trend
Net Income (percentage change) - - - annual percentage growth rate in net income - generally one wants an upward trend
Generic Financial Analysis Spreadsheet
Sheet2
Sheet3