UNIVERSAL ROBINA CORPORATION AND SUBSIDIARIES

CONSOLIDATED STATEMENT OF FINANCIAL POSITION

FOR THE YEARS ENDED SEPTEMBER 30
VERTICAL ANALYSIS
Sep-11

Sep-12

4,546.90
5,511.60
10,652.10
7,419.80
-9,724.80
-1,562.60

6.65%
8.06%
15.57%
10.85%

2.28%

5,345.80
4,797.90
10,812.40
6,008.50
560.1
9,759.30
163.4
2,240.20

TOTAL CURRENT ASSETS

NON-CURRENT ASSETS

39,417.70

57.6%

39,687.60

Property, Plant and Equipment

26,882.30

39.3%

28,347.60

Goodwill

798.6

1.17%

798.6

Long-Term Investments

90

0.13%

96.1

Deferred Tax Assets, Long Term

133.4

0.20%

199.9

Other Intangibles

665.2

0.97%

475

Other Long-Term Assets

TOTAL NON-CURRENT
ASSETS

421.3

0.62%

490.4

28,990.80

42.38%

30,407.60

TOTAL ASSETS

68,408.60

100.00%

70,095.30

Accounts Payable

7,270.80

10.63%

5,295.20

Accrued Expenses

--

Short-Term Borrowings
Current Portion Of Long-Term
Debt/Capital Lease

7,197.80

10.52%

12,052.90

8,205.80

12.00%

--

Current Income Taxes Payable

408.7

0.60%

428.2

ASSETS:
CURRENT ASSETS
Cash And Equivalents
Short-Term Investments
Trading Asset Securities
Accounts Receivable
Other Receivables
Inventory
Prepaid Expenses
Other Current Assets

14.22%

LIABILITIES & EQUITY:

CURRENT LIABILITIES
1,367.60

--

924.1

Other Current Liabilities, Total

TOTAL CURRENT
LIABILITIES

23,083.10

33.74%

20,067.90

NON-CURRENT LIABILITES
Long-Term Debt

3,002.40

4.39%

2,990.50

Minority Interest
Pension & Other Post-Retirement
Benefits

1,265.00

1.85%

34.7

141.1

0.21%

371.1

Deferred Tax Liability Non-Current

237

0.35%

301.3

TOTAL NON-CURRENT
LIABILITIES

4,645.50

6.79%

3,697.60

TOTAL LIABILITIES

26,463.60

38.68%

23,730.80

EQUITY:
Common Stock

2,227.60

3.26%

2,227.60

Additional Paid In Capital

11,227.90

16.41%

16,829.00

Retained Earnings

29,120.00

42.57%

32,966.00

Treasury Stock

-2,414.00

-3.53%

-670.4

Comprehensive Income And Other

518.5

0.76%

-5,022.50

TOTAL COMMON EQUITY

40,680.00

59.47%

46,329.80

TOTAL EQUITY
TOTAL LIABILITIES AND
EQUITY

41,945.00

61.32%

46,364.50

68,408.60

100.00%

70,095.30

ON AND SUBSIDIARIES
FINANCIAL POSITION
EPTEMBER 30
LYSIS
%

Sep-13

7.63%
6.84%
15.43%
8.57%
0.80%
13.92%
0.23%
3.20%

12,033.30
21.7
413.7
6,991.50
111.6
10,987.20
173.8
2,694.70

18.08%
0.033%
0.62%
10.51%
0.17%
16.51%
0.26%
4.05%

56.62%

33,427.50

50.23%

40.44%

30,663.40

46.08%

1.14%

798.6

1.20%

0.14%

85.4

0.13%

0.29%

559.3

0.84%

0.68%

475

0.71%

0.70%

535.7

0.81%

43.4%

33,117.40

49.77%

100.00%

66,545.00

100.00%

7.55%

6,554.20

9.85%

1.95%

2,247.80

3.38%

17.20%

4,329.70

6.51%

-0.61%

875.9

1.32%

1.32%

711.5

1.07%

28.63%

14,719.20

22.12%

0.05%

50.8

0.08%

0.53%

604.4

0.91%

0.43%

391.3

0.59%

5.28%

1046.5

1.57%

33.86%

15,714.90

23.62%

3.18%

2,227.60

3.35%

24.01%

16,829.00

25.29%

47.03%

37,775.00

56.77%

-0.96%

-670.4

-1.01%

-7.17%

-5,382.10

-8.09%

66.10%

50,779.20

76.31%

66.14%

50,830.00

76.38%

100.00%

66,545.00

100.00%

4.27%