Date:

Assets

2014

Current Assets
Cash
Accounts receivable
Inventory
Prepaid expenses
Short-term investments

2013

11,874

Total current assets

Fixed (Long-Term) Assets
Long-term investments
Property, plant, and equipment
(Less accumulated depreciation)
Intangible assets

11,874

1,208
15,340
(2,200)
Total fixed assets

14,348

Total Other Assets

26,222

Other Assets
Deferred income tax
Other

Total Assets
[42]

Liabilities and Owner's Equity

Current Liabilities
Accounts payable
Short-term loans
Income taxes payable
Accrued salaries and wages
Unearned revenue
Current portion of long-term debt
Total current liabilities
Long-Term Liabilities
Long-term debt
Deferred income tax
Other
Total long-term liabilities
Owner's Equity
Owner's investment
Retained earnings
Other
Total owner's equity

Total Liabilities and Owner's Equity

8,060
3,145

11,205

3,450

3,450

7,178
4,389
11,567

26,222

{42}

Common Financial Ratios

Debt Ratio (Total Liabilities / Total Assets)
Current Ratio (Current Assets / Current Liabilities)
Working Capital (Current Assets - Current Liabilities)
Assets-to-Equity Ratio (Total Assets / Owner's Equity)
Debt-to-Equity Ratio (Total Liabilities / Owner's Equity)

0.56
1.06
669
2.27
1.27