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
3) To ensure accurate calculations, start with your oldest year's data first (This is the reverse of Yahoo!'s stateme
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 ev

©Eric Bridges, Portfolio Ma

Seidman Investment Portfo

Comments or feedback can

d on Yahoo!® Finance.
ey will automatically change throughout the excel file.
everse of Yahoo!'s statements).

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

d automatically calculate everything.

©Eric Bridges, Portfolio Manager

Seidman Investment Portfolio Organization, Winter 2012

Comments or feedback can be sent to [email protected]

Income Statement, amounts in US$
2021 2022 Y-o-Y Change
Revenues $127,004,000,000 $156,735,000,000 23.41%
COGS / Cost of Sales / Cost of Revenue $109,126,000,000 $135,754,000,000 24.40%
Gross Profit $17,878,000,000 $20,981,000,000 17.36%

Operating Expenses:
R&D
SG&A $8,554,000,000 $10,667,000,000 24.70%
Non Recurring
Others
Total Op Expenses $8,554,000,000 $10,667,000,000 24.70%
Operating Income (Loss) $9,324,000,000 $10,314,000,000 10.62%
Total Other Income/Expenses $4,196,000,000 $1,809,000,000 -56.89%
EBIT $13,520,000,000 $12,123,000,000 -10.33%
Interest Expense $804,000,000 $527,000,000 -34.45%
EBT $12,716,000,000 $11,596,000,000 -8.81%
Income Tax Expense $2,771,000,000 $1,888,000,000 -31.87%
Minority Interest $74,000,000 $226,000,000 205.41%
Net Income Continuing ops $10,019,000,000 $9,934,000,000 -0.85%

Non-recurring Events:
Discontinued Ops
Extraordinary Items
Effect of Accounting Change
Other Items
Net Income
Preferred Stock/Adjustments $182,000,000 $1,019,000,000 459.89%
Net Income to Common Shares $9,837,000,000 $8,915,000,000 -9.37%
 2023 Y-o-Y Change Change years to most recent available three years.
### 9.64%
### 12.49% Not all categories may be used or included for your compa
$19,138,000,000 -8.78%

$9,840,000,000 -7.75%

$9,840,000,000 -7.75%
$9,298,000,000 -9.85%
$480,000,000 -73.47%
$9,778,000,000 -19.34%
-$626,000,000 -218.79%
$10,404,000,000 -10.28%
$563,000,000 -70.18%
$287,000,000 26.99%
$10,128,000,000 1.95%

$106,000,000 -89.60%
$10,022,000,000 12.42%
ee years.

r included for your company's financial statements.

Balance Sheet, amounts in US$
2021 2022 Y-o-Y Change 2023
Assets
Current Assets
Cash and Cash Equivalents $20,067,000,000 $19,153,000,000 -4.55% $18,853,000,000
Short Term Investments $8,609,000,000 $12,150,000,000 41.13% $7,613,000,000
Net Receivables $34,043,000,000 $46,956,000,000 37.93% $51,454,000,000
Inventory $12,988,000,000 $15,366,000,000 18.31% $16,461,000,000
Other Current Assets $6,396,000,000 $6,825,000,000 6.71% $7,238,000,000
Total Current Assets $82,103,000,000 $100,451,000,000 22.35% $101,618,000,000

Long Term Investments $9,677,000,000 $10,176,000,000 5.16% $10,613,000,000

PP&E $41,115,000,000 $45,248,000,000 10.05% $50,321,000,000
Goodwill $5,087,000,000 $4,945,000,000 -2.79% $4,862,000,000
Intangile Assets
Accumulated Amort
Other Assets $49,417,000,000 $42,087,000,000 -14.83% $38,268,000,000
Deferred LT Asset Charges $57,319,000,000 $61,130,000,000 6.65% $67,382,000,000
Total Assets $244,718,000,000 $264,037,000,000 7.89% $273,064,000,000

Liabilities
Current Liabilities
Accounts Payable $20,391,000,000 $27,486,000,000 34.79% $28,114,000,000
Short/Current LT Debt $33,720,000,000 $38,778,000,000 15.00% $38,968,000,000
Other CL $20,297,000,000 $24,910,000,000 22.73% $27,364,000,000
Total Current Liabilities $74,408,000,000 $91,173,000,000 22.53% $94,445,000,000

LT Debt $75,659,000,000 $75,921,000,000 0.35% $82,773,000,000

Other Liabilities $15,085,000,000 $14,767,000,000 -2.11% $16,515,000,000
Deferred LT Liability Charges $13,751,000,000 $9,891,000,000 -28.07% $11,025,000,000
Minority Interest
Negative Goodwill
Total Liabilities $104,495,000,000 $100,579,000,000 -3.75% $110,312,000,000

Stockholders' Equity
Misc Stock Options/Warrants
Redeemable Preferred
Preferred Stock
Common Stock $27,076,000,000 $26,442,000,000 -2.34% $19,142,000,000
Retained Earnings $41,937,000,000 $49,251,000,000 17.44% $55,391,000,000
Treasury Stock
Capital Surplus
Other Stockholder Equity -$3,198,000,000 -$3,766,000,000 -17.76% -$6,344,000,000
Total Stockholder Equity $65,815,000,000 $71,927,000,000 9.29% $68,189,000,000
Net Tangible Assets $54,671,000,000 $62,858,000,000 14.98% $59,445,000,000
Y-o-Y Change

-1.57%
-37.34%
9.58%
7.13%
6.05%
1.16%

4.29%
11.21%
-1.68%

-9.07%
10.23%
3.42%

2.28%
0.49%
9.85%
3.59%

9.03%
11.84%
11.46%

9.68%

-27.61%
12.47%

-68.45%
-5.20%
-5.43%
Financial Ratios
2021 2022 Y-o-Y Change 2023 Y-o-Y Change Change
Liquidity Ratios:
Current Ratio 1.10 1.10 -0.15% 1.08 -2.34% All numbers two decimal
Quick Ratio 0.93 0.93 0.47% 0.90 -3.38%
Cash Conversion Cycle (CCC) 73.08 76.76 5.05% 81.44 6.09% Review ratio d

Asset Management Ratios:

Inventory Turnover Ratio 9.78 10.20 4.31% 10.44 2.35%
Days Inventory Outstanding (DIO) 43.44 41.31 -4.90% 39.35 -4.76%
Days Sales Outstanding (DSO) 97.84 109.35 11.77% 109.29 -0.05%
Total Asset Turnover (TAT) 0.52 0.59 14.38% 0.63 6.01%

Debt Management Ratios:

Debt to Asset 43% 38% -10.79% 40% 6.05%
Debt to Equity 159% 140% -11.93% 162% 15.69%
Days Payables Outstanding (DPO) 68.20 73.90 8.35% 67.20 -9.07%
Interest Coverage (Times Interest Ear 16.82 23.00 36.80% -15.62 -167.90%

Profitability Ratios:
Profit Margin on Sales 8% 6% -26.56% 6% 2.53%
Gross Margin 14% 13% -4.90% 11% -16.80%
Basic Earning Power 6% 5% -16.89% 4% -22.01% May substitute BEP wi
Return on Assets (ROA) 4% 3% -16.00% 4% 8.70%
Return on Equity (ROE) 15% 12% -17.07% 15% 18.58%
 Change years to most recent available three years.

All numbers two decimals. Numbers should be 11.11 and percentage should be 11.11%

Review ratio definitions to make sure required information added.

May substitute BEP with Gross Profit to Assets (GPA)- Make sure to change title and
use correct definition of replacing.