Accounting

Sony Corp (Other OTC Issues : SNEJF)

Requirement | Formula | Calculation | Result | Comments |
| | 2011 | 2010 | 2011 | 2010 | | |
Change in gross profit | | | | 1,595,745 | 1,567,192 | 28,553 | It went up in the second year because the company improve . |
Change in net profit | | | | 205,013 | 26,912 | 178,101 | It has a huge difference between . |
Change inshareholder equity | | | | 2,547,987 | 2,965,905 | -417,918 | Retained Earnings were higher in 2010. |
Inventory turn over | Cost of goods sold(CGS)/average inventory | 10.20007 | 11.17660 | 10.20007 | 11.17660 | 0.978566 | In 2011 the average inventory went up a little bit. |
Average days to sell inventory | Average inventory / CGS x 365 | 35.78414 | 32.65749 | 35.78414 | 32.65749 |3.126664 | |
Cash/Debit ratio | Cash/ Debit | 0.160025 | 0.178895 | 0.160025 | 0.178895 | 0.185468 | Decrease the cash by $101,845 in 2011 |
A/R Turn are ratio | Nate sales /Average trade receivables *365 | 9.65627 | 8.09084 | 9.65627 | 8.09084 | 1.56542 | The revenues were less the second year . |
Current ratio | Current assets / current liabilities | 0.93144 | 1.01796 | 0.93144 | 1.01796 |0.08652 | The assets in 2010 were higher then in 2011 |
PR. Fit margin on sales | Net Income / Net sales | 0.02854 | 0.00375 | 0.02854 | 0.00375 | 0.186834 | They did more sales and have more revenue in 2010 |

2011 | 2010 | 2009 | 2008 | 2007 |
Period End Date | 03/31/2011 | 03/31/2010 | 03/31/2009 | 03/31/2008 | 03/31/2007 |
Period Length | 12 Months | 12 Months | 12 Months | 12 Months |12 Months |
Stmt Source | Yuho | Yuho | Yuho | Yuho | Yuho |
Stmt Source Date | 06/28/2011 | 06/28/2010 | 06/19/2009 | 06/19/2009 | 06/22/2007 |
Stmt Update Type | Updated | Updated | Updated | Reclassified | Updated |
  |   |   |   |   |   |
Revenue | 7,102,896 | 7,131,305 | 7,633,360 | 8,755,055 | 8,191,641 |
Other Revenue, Total | 78,377 | 82,693 | 96,633 | 116,359 | 104,054 |Total Revenue | 7,181,273 | 7,213,998 | 7,729,993 | 8,871,414 | 8,295,695 |
  |   |   |   |   |   |
Cost of Revenue, Total | 5,507,151 | 5,564,113 | 6,208,329 | 6,820,328 | 6,429,698 |
Gross Profit | 1,595,745 | 1,567,192 | 1,425,031 | 1,934,727 | 1,761,943 |
  |   |   |   |   |   |
Selling/General/Administrative Expenses, Total | 1,501,813 | 1,544,890 | 1,686,030 | 1,714,445 | 1,788,427 |Research & Development | 0 | 0 | 0 | 0 | 0 |
Depreciation/Amortization | 0 | 0 | 0 | 0 | 0 |
Interest Expense (Income), Net Operating | 0 | 0 | 0 | 0 | 0 |
Unusual Expense (Income) | -5,781 | 45,934 | 42,735 | -24,754 | 7,128 |
Other Operating Expenses, Total | 0 | 0 | 0 | 0 | 0 |
Operating Income | 192,152 | 28,826 | -232,210 | 462,212 | 70,442 |
  |   |   |   |   |   |
InterestIncome (Expense), Net Non-Operating | 0 | 0 | 0 | 0 | 0 |
Gain (Loss) on Sale of Assets | 0 | 0 | 0 | 0 | 0 |
Other, Net | 1,365 | 8,323 | 7,583 | 451 | 3,264 |
Income Before Tax | 205,013 | 26,912 | -174,955 | 567,134 | 102,037 |
  |   |   |   |   |   |
Income Tax - Total | 425,339 | 13,958 | -72,741 | 203,478 | 53,888 |
Income After Tax | -220,326 | 12,954 | -102,214 | 363,656 | 48,149|
  |   |   |   |   |   |
Minority Interest | -39,259 | -53,756 | 3,276 | 5,779 | -475 |
Equity In Affiliates | 0 | 0 | 0 | 0 | 78,654 |
U.S. GAAP Adjustment | 0 | 0 | 0 | 0 | 0 |
Net Income Before Extra. Items | -259,585 | -40,802 | -98,938 | 369,435 | 126,328 |
  |   |   |   |   |   |
Total Extraordinary Items | 0 | 0 | 0 | 0 | 0 |
Net Income | -259,585 | -40,802 | -98,938 |369,435 | 126,328 |

2011 | 2010 | 2009 | 2008 | 2007 |
Period End Date | 03/31/2011 | 03/31/2010 | 03/31/2009 | 03/31/2008 | 03/31/2007 |
| | | | | |
Stmt Source | Yuho | Yuho | Yuho | Yuho | Yuho |
Stmt Source Date | 06/28/2011 | 06/28/2010 | 06/19/2009 | 06/20/2008 | 06/22/2007 |
Stmt Update Type | Updated | Updated | Updated | Updated | Updated |
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