Koristka Publishing Company Balance Sheet

For the Period Ending [End Date]

Current ratio [A/B]

0.49

Working capital [A-B]

Quick ratio [(A-C)/B]

0.46

Debt-to-equity ratio [(G+H)/F]

1.18

0.02

Debt ratio [(G+H)/E]

0.53

Cash ratio [D/B]

(1,335,000,000)

Stated in 000s

ASSETS

% of ASSETS

Current assets

LIABILITIES & OWNERS' EQUITY

Current liabilities

Cash and cash equivalents [D]

50,000

0.9%

Loans payable and current portion long-term debt [H]

Short-term investments

150,000

2.6%

Accounts payable and accrued expenses

Accounts receivable [I]

Inventories [C]

1,000,000

17.5%

100,000

1.7%

Deferred income taxes

135,000

Income taxes payable

Accrued retirement and profit-sharing contributions

0.0%
$ 1,300,000

22.7%

Total current liabilities [B]

4,000,000

69.9%

Other liabilities
Long-term debt [G]

Fixed assets
Property, plant and equipment at cost
Less accumulated depreciation
Total fixed assets

2,500,000

0.0%

Prepaid expenses and other current assets

Total current assets [A]

0.0%
$ 4,000,000

69.9%

2,635,000

525,000

Accrued retirement costs

Deferred income taxes
Deferred credits and other liabilities

Other assets
Long-term cash investments

400,000

Equity investments

7.0%
0.0%

Deferred income taxes

0.0%

Other assets

25,000

0.4%

Total other assets

425,000

7.4%

Total assets [E]

$ 5,725,000

100.0%

Total other liabilities

525,000

Total liabilities

3,160,000

Total owners' equity [F]

2,565,000

Total liabilities + owners' equity

5,725,000

(1,335,000,000)

% of ASSETS

43.7%
2.4%
0.0%
0.0%

46.0%

9.2%
0.0%
0.0%
0.0%

9.2%
55.2%
44.8%
100.0%