Tips on how to best utilize this financial ratios calculator

1) The layout of the income statement and balance sheet are modeled after those found on Yahoo!® Finance.
2) Rename "Year 1", "Year 2", etc on the Income Statement to your actual years and they will automatically change t
3) To ensure accurate calculations, start with your oldest year's data first (This is the reverse of Yahoo!'s statement
4) These workbooks can be expanded beyond three years by doing the following:
a) Hold "ctrl" and select columns G and H, then push "ctrl + c" (The copy button will give you an error me
b) Go to column I, and right click - paste the formulas
c) Right click again on column I, and paste the formatting
d) Do this for each of the five workbooks
e) Repeat as necessary for subsequent years
5) Do not make any changes in the "CS IS", "CS BS", or "Ratios" workbooks - they should automatically calculate eve

©Eric Bridges, Portfolio Mana

Seidman Investment Portfolio

Comments or feedback can b

und on Yahoo!® Finance.
hey will automatically change throughout the excel file.
reverse of Yahoo!'s statements).

utton will give you an error message for some reason, but this short-cut will work fine)

uld automatically calculate everything.

©Eric Bridges, Portfolio Manager

Seidman Investment Portfolio Organization, Winter 2012

Comments or feedback can be sent to bridgese@mail.gvsu.edu

Income Statement, amounts in US$
Year 1 Year 2 Y-o-Y Change Year 3
Revenues
COGS
Gross Profit

Operating Expenses:
R&D
SG&A
Non Recurring
Others
Total Op Expenses
Operating Income (Loss)
Total Other Income/Expenses
EBIT
Interest Expense
EBT
Income Tax Expense
Minority Interest
Net Income Continuing ops

Non-recurring Events:
Discontinued Ops
Extraordinary Items
Effect of Accounting Change
Other Items
Net Income
Preferred Stock/Adjustments
Net Income to Common Shares
Y-o-Y Change
Balance Sheet, amounts in US$
Year 1 Year 2 Y-o-Y Change Year 3
Assets
Current Assets
Cash and Cash Equivalents $1,470,073 $1,586,329 7.91%
Short Term Investments $1,324,538 $1,176,601 -11.17%
Net Receivables $1,289,422 $1,203,485 -6.66%
Inventory $653,278 $692,937 6.07%
Other Current Assets
Total Current Assets $20,981,586 $19,065,538 -9.13%

Long Term Investments $11,724,651 $10,756,058 -8.26%

PP&E $2,372,739 $2,576,809 8.60%
Goodwill $768,552 $530,492 -30.98%
Intangile Assets $917,966 $527,168 -42.57%
Accumulated Amort
Other Assets $0 $0 0.00%
Deferred LT Asset Charges
Total Assets

Liabilities
Current Liabilities
Accounts Payable $492,124 $468,550 -4.79%
Short/Current LT Debt $172,461 $225,522 30.77%
Other CL $9,356,487 $8,715,316 -6.85%
Total Current Liabilities $6,079,815 $5,620,541 -7.55%

LT Debt $568,372 $584,005 2.75%

Other Liabilities $9,356,487 $8,715,316 -6.85%
Deferred LT Liability Charges $699,114 $689,001 -1.45%
Minority Interest $699,114 $689,001 -1.45%
Negative Goodwill
Total Liabilities $17,235,209 $16,098,172 -6.60%

Stockholders' Equity
Misc Stock Options/Warrants
Redeemable Preferred
Preferred Stock
Common Stock $874,291 $865,678 -0.99%
Retained Earnings $2,320,586 $1,440,387 -37.93%
Treasury Stock -$104,704 -$4,530 95.67%
Capital Surplus
Other Stockholder Equity
Total Stockholder Equity $20,981,586 $19,065,538 -9.13%
Net Tangible Assets
Y-o-Y Change

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-100.00%
Common Size Income Statement
Year 1 Year 2 Y-o-Y Change Year 3
Revenues
COGS
Gross Profit

Operating Expenses:
R&D
SG&A
Non Recurring
Others
Total Op Expenses
Operating Income (Loss)
Total Other Income/Expenses
EBIT
Interest Expense
EBT
Income Tax Expense
Minority Interest
Net Income Continuing ops

Non-recurring Events:
Discontinued Ops
Extraordinary Items
Effect of Accounting Change
Other Items
Net Income
Preferred Stock/Adjustments
Net Income to Common Shares
Y-o-Y Change
Common Size Balance Sheet
Year 1 Year 2 Y-o-Y Change Year 3
Assets
Current Assets
Cash and Cash Equivalents
Short Term Investments
Net Receivables
Inventory
Other Current Assets
Total Current Assets

Long Term Investments

PP&E
Goodwill
Intangile Assets
Accumulated Amort
Other Assets
Deferred LT Asset Charges
Total Assets

Liabilities
Current Liabilities
Accounts Payable
Short/Current LT Debt
Other CL
Total Current Liabilities

LT Debt
Other Liabilities
Deferred LT Liability Charges
Minority Interest
Negative Goodwill
Total Liabilities

Stockholders' Equity
Misc Stock Options/Warrants
Redeemable Preferred
Preferred Stock
Common Stock
Retained Earnings
Treasury Stock
Capital Surplus
Other Stockholder Equity
Total Stockholder Equity
Net Tangible Assets
Y-o-Y Change
Financial Ratios
Year 1 Year 2 Y-o-Y Change Year 3 Y-o-Y Change
Liquidity Ratios:
Current Ratio 0.86 1.02 0.1860465116 -1
Quick Ratio 0.76 0.79 0.0394736842 -1
Cash Conversion Cycle (CCC)

Asset Management Ratios:

Inventory Turnover Ratio 9.30 5.69 -0.388172043 -1
Days Inventory Outstanding (DIO) 0.78 0.51 -0.346153846
Days Sales Outstanding (DSO) 0.09 -0.03 -1.276243094
Total Asset Turnover (TAT) 0.43 0.63 0.4651162791

Debt Management Ratios:

Debt Ratio 2% 14% 5.7403846154
Debt to Equity 15% 55% 2.6361239288
Days Payables Outstanding (DPO)
Interest Coverage (Times Interest Ea

Profitability Ratios:
Profit Margin on Sales 11% 0% -0.985650224
Gross Margin 28% 33% 0.1810966811
Basic Earning Power 7% -1% -1.2
Return on Assets (ROA) 5% 0% -1.028985507
Return on Equity (ROE) 27% -5% -1.196336996