ABC company

Balance sheet
As of December 31, 2001

2000

2001

Cash and equivalence

$5,145.00

$5,543.00

Marketable securities

$3,226.00

$2,582.00

Accounts Rec.

$1,695.00

$2,003.00

Inventory

$3,356.00

$4,448.00

Change in
Dollars

Assets
Current assets

Prepaid taxes

$1,330.00

$985.00

Finance receivable

$12,433.00

$13,623.00

total current assets

$27,185.00

$29,184.00

Property and equip.

$18,281.00

$20,468.00

Accumulative dep.

$7,208.00

$7,873.00

Net plant and equipment

$11,073.00

$12,595.00

Special tools

$3,643.00

$3,566.00

Intangible assets

$2,162.00

$2,082.00

$395.00

$490.00

$398.00
($644.00)
$308.00
$1,092.00
($345.00)
$1,190.00
$1,999.00
$2,187.00
$665.00
$1,522.00

Other assets

Deferred tax assets

Other assets

$5,081.00

$5,839.00

Total fix assets

$22,354.00

$24,572.00

Total assets

$49,539.00

$53,756.00

Accounts Payable

$7,826.00

$8,290.00

Short term debt

$4,645.00

$2,674.00

Accrued liabilities

$5,582.00

$7,032.00

$811.00

$1,661.00

$18,864.00

$19,657.00

Long term debt

$7,650.00

$9,858.00

Accrued employee benefits

$8,595.00

$9,217.00

($77.00)
($80.00)
$95.00
$758.00
$2,218.00
$4,217.00

Liabilities
Current Liabilities

Other payments
Total current liabilities

$464.00
($1,971.00)
$1,450.00
$850.00
$793.00

Long term liabilities

Other non current liabilities

$3,736.00

$4,065.00

Total long term liabilities

$19,981.00

$23,140.00

Total liabilities

$38,845.00

$42,797.00

$2,208.00
$622.00
$329.00
$3,159.00
$3,952.00

Stock holder equity

Preferred stock

$2.00

$0.00

Common stock

$364.00

$408.00

Additional paid in capital

$5,536.00

$5,506.00

Retained earnings

$5,006.00

$6,280.00

Treasury stock

$214.00

$1,235.00

Total share holder equity

$10,694.00

$10,959.00

Total liabl. And share. Equity

$49,539.00

$53,756.00

($2.00)
$44.00
($30.00)
$1,274.00
$1,021.00
$265.00
$4,217.00

ABC company
income statement
for the year ended 2001

Sales

2000
$52,235.00

2001
$53,195.00

C.G.S

$38,032.00

$41,304.00

Gross profit

$14,203.00

$11,891.00

Vertical
Analysis 2001
100.00%
77.65%
22.35%

Operating exp.
Selling and admin

$3,933.00

$4,064.00

Pension

$714.00

$405.00

Non-pension post ret.

$834.00

$758.00

Depreciation

$994.00

$1,100.00

Amortization Of tools

$961.00

$1,120.00

Total operating Exp.

$7,436.00

$7,447.00

Operating profit

$6,767.00

$4,444.00

Interest exp.
net profit before tax
Tax (40%)
Net profit after tax

$937.00

$995.00

$5,830.00

$3,449.00

$2,332

$1,380

$3,498.00

$2,069.40

7.64%
0.76%
1.42%
2.07%
2.11%
14.00%
8.35%
1.87%
6.48%
2.59%
3.89%

Change %

Trend

Vertical
Analysis
2001

Vertical
Analysis
2000

7.74%
-19.96%
18.17%
32.54%
-25.94%
9.57%
7.35%
11.96%
9.23%
13.75%

1.077357
0.800372
1.181711
1.325387
0.740602
1.095713
1.073533
1.119632
1.092259
1.137451

10.31%
4.80%
3.73%
8.27%
1.83%
25.34%
54.29%
38.08%
14.65%
23.43%

0.103858
0.06512
0.034215
0.067745
0.026848
0.250974
0.54876
0.369022
0.145502
0.223521

-2.11%
-3.70%
24.05%
14.92%
9.92%
8.51%

0.978864
0.962997
1.240506
1.149183
1.099222
1.085125

6.63%
3.87%
0.91%
10.86%
45.71%
100.00%

0.073538
0.043642
0.007974
0.102566
0.45124
1

5.93%
-42.43%
25.98%
104.81%
4.20%

1.05929
0.575673
1.259764
2.048089
1.042038

15.42%
4.97%
13.08%
3.09%
36.57%

0.157977
0.093765
0.112679
0.016371
0.380791

28.86%
7.24%
8.81%
15.81%
10.17%

1.288627
1.072368
1.088062
1.1581
1.101738

18.34% 0.154424
17.15%
0.1735
7.56% 0.075415
43.05% 0.403339
79.61% 0.78413

-100.00%
12.09%
-0.54%
25.45%
477.10%
2.48%
8.51%

0
1.120879
0.994581
1.254495
5.771028
1.02478
1.085125

0.00% 4.04E-05
0.76% 0.007348
10.24% 0.11175
11.68% 0.101052
2.30% 0.00432
20.39% 0.21587
100.00%
1

Vertical
Analysis
2000
100.00%
72.81%
27.19%
7.53%
1.37%
1.60%
1.90%
1.84%
14.24%
12.95%
1.79%
11.16%
4.46%
6.70%