Financial Statement Analysis Paper Example
Financial Statement Analysis Paper
Example 1: Dell Computer Dell Inc.
Income Statement Revenue Cost of Goods Sold Gross Profit R&D Selling General & Administrative Non Recurring Others Operating Income Depreciation Expense Other Income/Expense EBIT Interest Expense Tax Expense Income from Cont Operations Net Income Balance Sheet Cash Short Term Investments Accounts Receivable Inventory Other Current Assets Total Current Assets Long Term Investments PP&E Net Goodwill Intangibles Other Assets Total Assets Current Year $ 61,494 49,128 12,366 661 7,302 0 0 4,403 970 116 3,549 199 715 2,635 2,635 Percent 100.0% 79.9% 20.1% 1.1% 11.9% 0.0% 0.0% 7.2% 1.6% 0.2% 5.8% 0.3% 1.2% 4.3% 4.3% Prior Year $ 52,902 42,789 10,113 624 6,465 0 0 3,024 852 12 2,184 160 591 1,433 1,433 Percent 100.0% 80.9% 19.1% 1.2% 12.2% 0.0% 0.0% 5.7% 1.6% 0.0% 4.1% 0.3% 1.1% 2.7% 2.7% 3 Years Ago $ 61,101 49,375 11,726 663 7,102 0 0 3,961 769 47 3,417 93 846 2,478 2,478 Percent 100.0% 80.8% 19.2% 1.1% 11.6% 0.0% 0.0% 6.5% 1.3% 0.1% 5.6% 0.2% 1.4% 4.1% 4.1%
13,913 452 10,136 1,301 3,219 29,021 1,503 1,953 4,365 1,495 262 38,599
36.0% 1.2% 26.3% 3.4% 8.3% 75.2% 3.9% 5.1% 11.3% 3.9% 0.7% 100.0%
10,635 373 8,543 1,051 3,643 24,245 1,113 2,181 4,074 1,694 345 33,652
31.6% 1.1% 25.4% 3.1% 10.8% 72.0% 3.3% 6.5% 12.1% 5.0% 1.0% 100.0%
8,352 740 6,443 867 3,749 20,151 954 2,277 1,737 724 657 26,500
31.5% 2.8% 24.3% 3.3% 14.1% 76.0% 3.6% 8.6% 6.6% 2.7% 2.5% 100.0%
Accounts Payable Short/Current L.T. Debt Other Current Liabilities Total Current Liabilities Long Term Debt Other Liabilities Minority Interest Total Liabilities Preferred Stock Common Stock Additional Paid In Capital Retained Earnings Treasury Stock (-) Other Equity Total Stockholders ' Equity
15,474 851 3,158 19,483 5,146 6,204 0 30,833 0 11,797 0 24,744 28,704 -71 7,766
40.1% 2.2% 8.2% 50.5% 13.3% 16.1% 0.0% 79.9%
15,257 663 3,040 18,960 3,417 5,634 0 28,011 0 11,472 0 22,110 27,904 -37
45.3% 2.0% 9.0% 56.3%
Example 1: Dell Computer Dell Inc.
Income Statement Revenue Cost of Goods Sold Gross Profit R&D Selling General & Administrative Non Recurring Others Operating Income Depreciation Expense Other Income/Expense EBIT Interest Expense Tax Expense Income from Cont Operations Net Income Balance Sheet Cash Short Term Investments Accounts Receivable Inventory Other Current Assets Total Current Assets Long Term Investments PP&E Net Goodwill Intangibles Other Assets Total Assets Current Year $ 61,494 49,128 12,366 661 7,302 0 0 4,403 970 116 3,549 199 715 2,635 2,635 Percent 100.0% 79.9% 20.1% 1.1% 11.9% 0.0% 0.0% 7.2% 1.6% 0.2% 5.8% 0.3% 1.2% 4.3% 4.3% Prior Year $ 52,902 42,789 10,113 624 6,465 0 0 3,024 852 12 2,184 160 591 1,433 1,433 Percent 100.0% 80.9% 19.1% 1.2% 12.2% 0.0% 0.0% 5.7% 1.6% 0.0% 4.1% 0.3% 1.1% 2.7% 2.7% 3 Years Ago $ 61,101 49,375 11,726 663 7,102 0 0 3,961 769 47 3,417 93 846 2,478 2,478 Percent 100.0% 80.8% 19.2% 1.1% 11.6% 0.0% 0.0% 6.5% 1.3% 0.1% 5.6% 0.2% 1.4% 4.1% 4.1%
13,913 452 10,136 1,301 3,219 29,021 1,503 1,953 4,365 1,495 262 38,599
36.0% 1.2% 26.3% 3.4% 8.3% 75.2% 3.9% 5.1% 11.3% 3.9% 0.7% 100.0%
10,635 373 8,543 1,051 3,643 24,245 1,113 2,181 4,074 1,694 345 33,652
31.6% 1.1% 25.4% 3.1% 10.8% 72.0% 3.3% 6.5% 12.1% 5.0% 1.0% 100.0%
8,352 740 6,443 867 3,749 20,151 954 2,277 1,737 724 657 26,500
31.5% 2.8% 24.3% 3.3% 14.1% 76.0% 3.6% 8.6% 6.6% 2.7% 2.5% 100.0%
Accounts Payable Short/Current L.T. Debt Other Current Liabilities Total Current Liabilities Long Term Debt Other Liabilities Minority Interest Total Liabilities Preferred Stock Common Stock Additional Paid In Capital Retained Earnings Treasury Stock (-) Other Equity Total Stockholders ' Equity
15,474 851 3,158 19,483 5,146 6,204 0 30,833 0 11,797 0 24,744 28,704 -71 7,766
40.1% 2.2% 8.2% 50.5% 13.3% 16.1% 0.0% 79.9%
15,257 663 3,040 18,960 3,417 5,634 0 28,011 0 11,472 0 22,110 27,904 -37
45.3% 2.0% 9.0% 56.3%