Páginas: 2 (331 palabras)
Publicado: 28 de noviembre de 2009
Tempro Corp
Credit Analysis
Balance Sheet Ratio Analysis 2006 2007
2006 2007 Liquidity Ratios:
Curr. Assets: ~Current Ratio 4.86 5.59
Cash 791,208542,974 ~Quick Ratio 2.34 3.28
Receivables 1583,668 2644,608 ~Net working capital ratio 0.72 0.76
Inventories 3474,106 2863,415 Profitability Ratios:
Due by Related Companies181,463 196,115 ~ROA 23% 25%
Due by Associated Company 673,817 693,486 ~ROE 25% 27%
~Profit Margin Ratio 8.9% 9.4%
6704,262 6940,598 Activity Ratios:
Fixed Assets: ~AssetTurnover 2.04 2.10
Property, Plant & Equipm. 207,228 232,071 ~A/R Turnover * 365 23.20 32.31
Goodwill 700,265 700,265 ~A/P Turnover * 365 35.68 31.44
Investment property 17,61117,611 ~Inventory Turnover * 365 86.45 76.78
Deffered Tax Asset 67,388 103,709 Capital Structure Ratios:
Pension and Medical Plan (338,175) (504,363) ~Debt to Equity 0.23 0.20654,317 549,293 Debt Ratio 19% 17%
Curr. Liabilities:
Bank overdrafts
Accounts Pay. & Accrued exp. 1378,209 1242,337
Deferred revenue
Bank Loans
Other CurrentLiabilities
1378,209 1242,337
Long-term Liabilities:
Long Term Debt
Deferred Long Term Liabilities
Other Liabilities
- -Total Assets 7358,579 7489,891
Total Liabilities 1378,209 1242,337
Net Assets 5980,370 6247,554
Shareholders' Equity:
Share Capital 100,000 100,000
FairValue Reserve 11,710 11,710
Retained Earnings 5868,660 6135,844
5980,370 6247,554
Income Statement
2006 2007
Sales 18898,047 19559,985
Cost ofSales 14099,587 14423,285
Gross profit 4798,460 5136,700
Membership fee income
Selling, gen. & adm.expenses (3276,789) (3496,110)
Net operating profit 1521,671 1640,590...
Credit Analysis
Balance Sheet Ratio Analysis 2006 2007
2006 2007 Liquidity Ratios:
Curr. Assets: ~Current Ratio 4.86 5.59
Cash 791,208542,974 ~Quick Ratio 2.34 3.28
Receivables 1583,668 2644,608 ~Net working capital ratio 0.72 0.76
Inventories 3474,106 2863,415 Profitability Ratios:
Due by Related Companies181,463 196,115 ~ROA 23% 25%
Due by Associated Company 673,817 693,486 ~ROE 25% 27%
~Profit Margin Ratio 8.9% 9.4%
6704,262 6940,598 Activity Ratios:
Fixed Assets: ~AssetTurnover 2.04 2.10
Property, Plant & Equipm. 207,228 232,071 ~A/R Turnover * 365 23.20 32.31
Goodwill 700,265 700,265 ~A/P Turnover * 365 35.68 31.44
Investment property 17,61117,611 ~Inventory Turnover * 365 86.45 76.78
Deffered Tax Asset 67,388 103,709 Capital Structure Ratios:
Pension and Medical Plan (338,175) (504,363) ~Debt to Equity 0.23 0.20654,317 549,293 Debt Ratio 19% 17%
Curr. Liabilities:
Bank overdrafts
Accounts Pay. & Accrued exp. 1378,209 1242,337
Deferred revenue
Bank Loans
Other CurrentLiabilities
1378,209 1242,337
Long-term Liabilities:
Long Term Debt
Deferred Long Term Liabilities
Other Liabilities
- -Total Assets 7358,579 7489,891
Total Liabilities 1378,209 1242,337
Net Assets 5980,370 6247,554
Shareholders' Equity:
Share Capital 100,000 100,000
FairValue Reserve 11,710 11,710
Retained Earnings 5868,660 6135,844
5980,370 6247,554
Income Statement
2006 2007
Sales 18898,047 19559,985
Cost ofSales 14099,587 14423,285
Gross profit 4798,460 5136,700
Membership fee income
Selling, gen. & adm.expenses (3276,789) (3496,110)
Net operating profit 1521,671 1640,590...
Leer documento completo
Regístrate para leer el documento completo.