Zach Industries Income Statement That Ends On December 31 December 31 2006
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ScribdTranslationsZach Industries Income Statement That Ends On December 31 December 31 2006
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ScribdTranslationsZach Industries
Income statement
that ends on December 31
1 December 31
2006
Sales revenue 160,000.00
Less: cost of goods sold 106,000.00
Gross Utility 54,000.00
Less: operating expenses
Depreciation expenses 10,000.00
Sales expenses 16,000.00
General and administrative expenses 10,000.00
Leasing expenses 1,000.00
Total operating expenses 37,000.00
Operational utility 17,000.00
Less: interest expenses 6,100.00
Net profit before taxes 10,900.00
Less: taxes (rate) 4,360.00
Net profit after taxes 6,540.00
Less: preferred stock dividends
Earnings available for common shareholders 75,000.00
Dividends for common shareholders 48,450.00
increase in retained earnings 26,550.00
Data per share:
Earnings per share (EPS or UPA) 25.00
Dividends per share (DPS) 16
Outstanding shares 3000
Zach Industries
Balance Sheet
December 31, 2006
Actvos
Current assets:
Effect 500.00
Negotiable values 1,000.00
Accounts receivable 25,000.00
Inventories 45,500.00
Total current assets 72,000.00
Land 26,000.00
Building 90,000.00
less depreciation 38,000.00
Net fixed asset 78,000.00
Total activos 150,000.00
Liabilities and shareholders' equity (capital)
Current liabilities:
Accounts Payable 22,000.00
Documents payable 47,000.00
Total current liabilities: 69,000.00
Long-term debt 22,950.00
Total liabilities 91,950.00
Shareholders' equity (capital stock)
Common actions 31,500.00
Retained earnings 26,550.00
Total shareholders' equity (capital) 58,050.00
Total liabilities and shareholders' equity (capital) 150,000.00
Operating expenses 2010 100
Sales expenses 2009 1,000
General and administrative expenses 2008 1,000,000
Leasing expenses 2007 1
Depreciation expenses 2006
Depreciation 2005
Sales expenses 2004
2003
2002
2001
1999
1998
1997
1996
1995
Average of Actual
a). Reason the Current Industry 2005 2006
Current liquidity 1.8 1.84 1.04 1.04
Quick Reason 0.7 0.78 0.38 0.38
Inventory rotation 2.5 2.59 2.33 2.33
Average collection period 37 (days) 36 (days) 57 56 (days)
Indebtedness index 0.65 0.67 0.613 0.613
Reason for fixed interest charges 3.8 4 2.8 2.8
Gross profit margin 0.38 0.4 0.34 0.34
Net profit margin 0.035 0.036 0.041 0.041
Return on total assets 0.04 0.04 0.044 0.044
Return on equity 0.095 0.08 0.113 0.113
Market/Book reason 1.1 1.2 1.5 1.3
