Compute the per employee common sized figures for the profit and expense items

Compute the per employee common sized figures for the

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Compute the per-employee (common-sized) figures for the profit and expense items. Jan Feb Mar Apr May Jun Headcount 5 5 5 5 3 3 Gross profit 32,845 46,208 21,710 12,607 18,938 18,268 Salaries 27,520 22,701 25,984 22,618 16,761 16,783 Payroll taxes 6,935 5,721 6,548 5,700 4,224 4,229 Lease 1,000 1,000 1,000 1,000 1,000 1,000 Phone 562 737 608 678 486 259 Supplies 142 263 132 299 106 158 Insurance 500 500 500 500 500 500 Total OpEx 36,659 30,922 34,772 30,795 23,077 22,929 EBITDA: Actual -3,814 15,286 -13,062 -18,188 -4,139 -4,661 EBITDA: Plan 15,249 26,425 11,506 -8,996 -3,698 -2,997 Gross profit Salaries Payroll taxes Lease Phone Supplies Insurance Total OpEx EBITDA: Actual EBITDA: Plan 8 What is ratio analysis?
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9 Describe issues related to interpreting industry averages and trends and to comparing ratios within in 10 11 What is a profitability ratio? How are they interpreted? Compare horizontal and vertical analysis.
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12 In analyzing a company's profitability, which ratios are commonly used? 13 Define financial leverage and list commonly used leverage ratios. 14 What is liquidity and what are the commonly used liquidity ratios? 15 Compute the Earnings per Share for the following: Net Income $ 658,964 2,000 EPS 16 Compute the Gross Profit Margin for the following: Sales $ 2,984,077 Cost of Sales $ 1,523,477 Gross Profit Margin Shares of common stock outstanding
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17 Compute the Net Profit Margin for the following: Net Income $ 458,964 Sales $ 2,925,707 Net profit margin 18 Compute the Return on Assets for the following: EBIT $ 310,838 Total Assets $ 3,612,824 Return on Assets 19 Compute the Return on Equity for the following: EBIT $ 310,838 Total Equity $ 2,123,456 Return on Equity 20 Compute the Debt Ratio for the following: Total Liabilities $ 1,645,225 Total Assets $ 3,922,889 Debt Ratio 21 Compute the Equity Ratio for the following: Stockholders' Equity $ 2,999,425 Total Assets $ 4,665,668 Equity Ratio 22 Compute the Times Interest Earned ratio for the following: EBIT $ 645,001 Interest $ 28,792 Times Interest Earned 23 Compute the Current Ratio on the following: Current Assets $ 1,400,815 Current Liabilities $ 693,849 Current Ratio 24 Compute the Quick Ratio on the following: Current Assets $ 1,400,815 Inventory $ 666,748 Current Liabilities $ 693,849
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Quick Ratio
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Place results in the columns headed Common-sized. hg & Pct Chg columns. Dollar Chg Pct Chg
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ndustries.
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1 2 Using the two most recent years shown (2015 & 2016), create a two-year percentage of sales forecas Use the 2-year percentage of sales forecast to develop a pro forma budget for the following year. Ass Develop a quarterly sales budget for the following year. Income Statement for the year ended: 2014 2015 2016 Sales $ 498,541 $ 367,450 $ 389,864 Cost of Goods Sold Inventory, 1/1 $ 116,081 $ 85,919 $ 112,969 Purchases $ 115,372 $ 147,970 $ 187,540 Available for sale $ 231,453 $ 233,889 $ 300,509 Inventory, 12/31 $ 85,919 $ 112,969 $ 129,125 Cost of goods sold $ 145,534 $ 120,920 $ 171,384 Gross profit $ 353,007 $ 246,530 $ 218,480 Expenses Advertising $ 6,166 $ 5,915 $ 6,770 Office lease $ 8,750 $ 9,110 $ 9,544 Insurance $ 3,906 $ 3,754 $ 4,010 Office supplies $ 2,110 $ 2,680 $ 3,862 Salaries $ 62,378 $ 72,924 $ 94,347 Communications $ 3,708 $ 5,507 $ 7,014 Travel $ 1,070 $ 6,310 $ 8,733 Depreciation $ 4,192 $ 4,192 $ 4,192 Operating expenses $ 92,280 $ 110,392 $ 138,472 Operating income $ 260,727 $ 136,138 $ 80,008 Taxes $ 65,182 $ 34,035 $ 20,002 Net income $ 195,545 $ 102,104 $ 60,006 3 Sensitivity analysis measures the impact of changes. What would be percentage effect on net profit 4 What is a pro forma financial statement?
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