Case 3-1 Brant Freezer Co. Located in Fargo, N. Dakota 1-1 Company Facts: Industrial freezers (one size) Product Facts: Market Facts: Distributed through.

Slides:

Advertisements

Similar presentations

Strategic and Financial Logistics

Advertisements

4-1 Balance Sheet: Assets Cash A/R Inventories Total CA Gross FA Less: Dep. Net FA Total Assets , ,160 1,287,360 1,926,802 1,202, ,160.

Advanced Valuation Analytics. Balance Sheet Current Assets- Cash and Equivalents$500,000$550,000$600,000$450,000$300,000$125,000.

Lecture 21 Operational Budgeting Operational Budgeting Exercises.

C15- 1 Learning Objectives Power Notes 1.Basic Analytical Procedures 2.Solvency Analysis 3.Profitability Analysis 4.Summary of Analytical Measures 5.Corporate.

NuCo, Inc. The Leader In Photographic Restoration A Closer Look For The Year Ended December 31, 2001.

GET RICH QUICK CO. Financial Statement Ratio Analysis: Profitability Long-Term Financial Position Short-Term Financial Position.

Financial Statement Analysis

Chapter 3. SALES SALES - Cost of Goods Sold GROSS PROFIT GROSS PROFIT - Operating Expenses OPERATING INCOME (EBIT) OPERATING INCOME (EBIT) - Interest.

McClaren Corporation Income Statement For the Year Ended June 30, 2008 Revenue Sale Revenue $100,000 Sale Revenue $100,000 Total Sales Revenue 100,000.

1 16. Understanding Accounting & Financial Statements.

Financial Statements, Taxes, and Cash Flow

4.01 Understand financial planning..  Assets: what the company owns  Liabilities: what the company owes  Owner’s Equity: value of owner’s investment.

Financial Statement Analysis

FINANCIAL STATEMENT ANALYSIS UNIT 12 Analysing financial statements involves evaluating three characteristics of a company: 1. its liquidity 2. its profitability.

Evaluating Financial Performance. The Key Questions: 1.Does the firm have the ability to meet maturing financial obligations? 2.Does management do a good.

Copyright © 2007 South-Western. All rights reserved. Chapter 15 Accounting and Financial Analysis.

Parts of a Financial Statement 1.Statement of Income 2.Balance Sheet 3.Statement of Cash Flow 4.Statement of Stockholders’ Equity.

NuCo Inc. Financial Statement Income StatementIncome Statement Balance SheetBalance Sheet RatiosRatios.

Creating a Successful Financial Plan

Intro to Financial Management Understanding Financial Statements and Cash Flows.

Stock Market Analysis and Personal Finance Mr. Bernstein The Three Primary Financial Statements September 2015.

Financials Start up Cost Source of Funds EquityLoans $20K$25K $45K Operational costs Fixed$43,085$113,700$281,840 Variable$29,570$163,220$460,975.

Chapter 18-1 LO 5 Identify and compute ratios used in analyzing a firm’s liquidity, profitability, and solvency. Ratio Analysis Illustration.

Slide 1 Understanding Financial Statements, Taxes, and Cash Flows Income Statement Balance Sheet Taxes Free Cash Flow (FCF)

6 - 1 Income statement Balance sheet Statement of cash flows Financial Statement.

Parts of a Financial Statement 1.Statement of Income 2.Balance Sheet 3.Statement of Cash Flow 4.Statement of Stockholders’ Equity.

Th 9 ©The McGraw-Hill Companies, Inc Foundations of Financial Management E D I T I O N N I N T H Irwin/McGraw-Hill Block Hirt 2 C H A P T E R T W.

COMPANY LOGO An Overview of Financial Performance.

Financial Statement Analysis. Two Primary Statements Balance Sheet –Snapshot –BV vs MV Income Statement –Period of time.

Accounting & Finance Understanding the book value.

UNIT C ECONOMIC FOUNDATIONS AND FINANCING 6.01 Compare records used in business.

ACCOUNTING 2 CHAPTER 2.2. FINANCIAL STATEMENTS The Income Statement The Statement of Retained Earnings The Balance Sheet.

Accounting: Financial Statements!! BBI 2O1. The Balance Sheet Shows a business’s financial position on a particular date The Balance Sheet Equation –

Types of Ratio Analysis FTime Series, Historical, or Trend Analysis  Example: FCross-Sectional or Peer Comparison Analysis  Example:  Sources of Comparative.

Th 9 ©The McGraw-Hill Companies, Inc Foundations of Financial Management E D I T I O N N I N T H Irwin/McGraw-Hill Block Hirt 5 C H A P T E R FIVE.

Chart of Accounts.

©2012 McGraw-Hill Ryerson Limited 1 of 34 Learning Objectives 1.Calculate 13 financial ratios that measure profitability, asset utilization, liquidity.

Balance Sheet Audited Active 114, ,666 Current Assets 103, ,673 Fix Assets 218, ,339 Total Passive 93,705 77,844.

The Industry, the Company and its Products

Chapter 3. Understanding Financial Statements and Cash Flows.

Fourth Edition 1 Financial Statement Analysis. Fourth Edition 2 Outline 1.Financial statements 1.Income statement and margin analysis 2.Ratio analysis.

The Accounting Equation During 2007, Total Liabilities for XYZ Inc. increased $60,000 and Total Assets increased by $50,000. What changes must have occurred.

MGT 497 Financial Statements Prof. Rick Hayes, Ph.D., CPA.

Chapter 13 Logistics Systems Controls

Kardan Institute of Higher Education

Preparing Financial Documents The Income Statement & Balance Sheet.

BUSINESS PLAN- PART 5 FINANCIAL INFORMATION. THREE IMPORTANT FINANCIAL STATEMENTS Income Statement Cash Flow Statement Balance Sheet.

Ch. 3 - Understanding Financial Statements and Cash Flows , Prentice Hall, Inc.

TWO IMPORTANT FINANCIAL STATEMENTS SBM 110. INCOME STATEMENT The income statement’s primary role is to show a profit or loss over time. Using the difference.

Net Sales11,912,7-6,3 % Operating profit0,30,7-57,1 % Percentage of net sales2,55,5 Profit before extraordinary items0,30,8-62,5 % Percentage of net sales2,56,5.

Financial Statement Analysis Chapter 9

Copyright © 2015 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education.

PREPARE THE FOUR FINANCIAL STATEMENTS 1. INCOME STATEMENT 2. RETAINED EARNINGS STATEMENT 3. BALANCE SHEET 4. CASH FLOW STATEMENT.

Company Name Stock Trading Symbol. Company History Founder: Incorporation Date: IPO Date: Initial Sales Price: Current Sales Price:

 The McGraw-Hill Companies, Inc., 1999 INVESTMENTS Fourth Edition Bodie Kane Marcus Irwin/McGraw-Hill 19-1 Financial Statement Analysis Chapter 19.

Rivanna Investments: Intro to Equity Research. Rivanna Investments First step is to gather information Financial statement and reports (EDGAR)

> > > > Understanding Financial Statements. Balance Sheet What is a Balance Sheet? A statement that shows –(1) How much money a company has –(2) How much.

Pre – MBA Program Accounting Ratios Nov 11, 2012.

Financial Statement Analysis

Financial Statement Analysis

Financial Analysis – Part 2

Financial Analysis – Part 1

END OF CHAPTER PROBLEMS

Financial Analysis Quick ratio: ($22,000+ $41,500)/

Intro to Financial Management

5 Financial Analysis FIVE C H A P T E R Irwin/McGraw-Hill

LESSON 15-1 Preparing an Income Statement

LESSON 15-1 Preparing an Income Statement

Presentation transcript:

Case 3-1 Brant Freezer Co. Located in Fargo, N. Dakota 1-1 Company Facts: Industrial freezers (one size) Product Facts: Market Facts: Distributed through public warehouses in Atlanta, Boston, Chicago, Denver, Los Angels, Portland, and St. Louis Fargo warehouse

Case 3-1 Brant Freezer Co Units ShippedWarehouse Costs 12 mo.5 mo.12 mo.5 mo. Atlanta17,4314,080$156,830$35,890 Boston6,9203,061$63,417$27,915 Chicago28,10414,621$246,315$131,618 Denver3,0211,005*$28,019$8,600* Fargo2,016980$16,411$8,883 LA16,49111,431$151,975$109,690 Portland8,3334,028$73,015$36,021 St. Louis5,9212,331$51,819$23,232 * Denver warehouse closed by strike march 4-19, 2009

Case 3-1 Brant Freezer Co ,010 Units ShippedWarehouse Costs 12 mo.5 mo.12 mo.5 mo. Atlanta18,0007,035$178,000$40,228 Boston7,2003,119$7,300$29,416 Chicago30,00015,230$285,000$141,222 Denver3,1001,421$31,000$14,900 Fargo2,000804$17,000$9,605 LA17,0009,444$176,000$93,280 Portland9,0004,600$85,000$42,616 St. Louis8,0002,116$56,000$19,191

Case 3-1 Brant Freezer Co. 1-4 Income Statement 2009 Sales $ 4,003,450 Cost of Goods Sold $ 937,000 Gross Profit Margin $ 3,066,450 Transportation Cost $ 657,322 Warehousing Cost $ 735,982 Inventory Carrying Cost $ 567,987 Other Operating Costs $ 345,876 Total Operation Costs $ 2,307,167 Earnings before interest and taxes $ 759,283 Interest $ 110,000 Taxes $ 69,000 Ne Income $ 580,283

Case 3-1 Brant Freezer Co. 1-5 Balance Sheet 2009 AssetsLiabilities Cash$706,034 Current Liabilities$1,678,589 Accounts Receivable$355,450 Long-term Debt$398,060 Inventory$1,590,435Total Liabilities$2,076,649 Total Current Assets$2,651,919Shareholders' Equity$1,378,326 Net Fixed Assets$803,056Total Liabilities and Equity$3,454,975 Total Assets$3,454,975