How much is that doggy in the window the cost of holding dead inventory

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This session by Tom Shay illustrates the cost of a small business holding onto inventory that is not selling. By selling this inventory, even at cost or below, and putting that money into inventory that is selling will increase the gross sales, profitability, and return on investment.

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www.profitsplus.org
Presented by Tom Shay of
Profits Plus Solutions
727-464-2182
tomshay@profitsplus.org

12/31
ASSETS
Current Assets:
Cash on hand $1,500.00
Checking Account $17,500.00
Savings Account $3,050.00
Accounts Receivable $14,215.87
Bank Card Receivable $1,340.34
Inventory $275,654.23
Total Current Assets: $313,260.44
Investments:
Cooperative Stock $23,125.46
Cooperative Notes $12,597.47
Total Investments: $35,722.93
Long Term Assets:
Property and Equipment:
Fixtures and Equipment $126,245.11
Building $325,465.88
Total Property and Equipment: $451,710.99
Accumulated Depreciation: $207,950.25
Total Net Property and Equipment: $117,515.63
Other Assets:
Utility Deposits $1,700.00
Total Other Assets: $1,700.00
Total Assets: $468,199.00
LIABILITIES AND EQUITY
Current Liabilities:
Accounts Payable $47,850.00
Building mortage - current $24,000.00
Note payable - current $45,000.00
Long Term Liabilites:
Building mortgage $62,000.00
Note payable $84,000.00
Total Liabilities: $262,850.00
Stockholders' Equity
Capital Stock $65,000.00
Retained Earnings $114,664.00
Current Income $25,685.00
Total Stockholders' Equity $205,349.00
Total Liabilities and Equity $468,199.00www.profitsplus.org

Your balance sheet
Your assets and your liabilities
Contributed capital, current income,
retained earnings
What is the interest rate of the
liabilities? (Mortgage, loans from
lending institutions or individuals)
How much does your business need
to earn to repay that money?
www.profitsplus.org

Not just that the inventory looks old
and detracts from the image of your
business
Dead inventory is killing your ROI
What can we do starting today,
to greatly affect your return on
investment?
Use the FREE Return on
Investment calculator at
profitsplus.org
www.profitsplus.org

We input:
Total sales
Percentage of credit sales
Cost of goods sold
Operating expenses
Tax rate percentage
Average inventory on hand
www.profitsplus.org

Average accounts receivable
Other current term assets (cash)
Long term assets
Current liabilities (<12 months)
Long term liabilities (>12 months)
www.profitsplus.org

Total sales: $875,000
Percentage of credit sales: 12%
Cost of goods sold: $460,000
Operating expenses: $340,000
Tax rate: 20%
Average inventory on hand:
$250,000
www.profitsplus.org

Average accounts receivable:
$19,500
Other current term assets: $7,000
Long term assets: $175,000
Current liabilities: $23,000
Long term liabilities: $125,000
www.profitsplus.org

Gross margin %: 47.43%
Operating expense %: 38.86%
Net profit %: 6.86%
Inventory turnover: 1.84
www.profitsplus.org

A/R collection days: 66.86
Return on assets: 13.29%
Financial leverage: 1.49
Return on investment: 19.77%
Are you pleased with these?
www.profitsplus.org

Total sales: $875,000
Percentage of credit sales: 12%
Cost of goods sold: $450,000
($460,000)
Operating expenses: $320,000
($340,000)
Tax rate: 20%
Average inventory on hand:
$250,000
www.profitsplus.org

A/R collection days: 66.86
Return on assets: 18.60%
(13.29%)
Financial leverage: 1.49 (same)
Return on investment: 27.68%
(19.77%)
Are you pleased with these?
www.profitsplus.org

While COGS and operating
expenses can make a difference…
Inventory turning makes a bigger
difference
www.profitsplus.org

With 15% of inventory being slow
turning
That is $37,500 at cost
Sell it at cost and put that money
in the checking account
www.profitsplus.org

Same
Same
Was 27.68%
Was 875,000
Was 84,000

www.profitsplus.org
Insanity – Using the
same technique to do
a task over and over,
but expecting
different results.

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Comparative financial statements for Bent Stew Enterprises are shown below: December 31 2014 2013 Assets Current assets: Cash $ 3,000 $ 800 Accounts receivable 8,500 6,000 Inventory 12,000 8,200 Prepaid expenses 1,400 900 Total current assets 24,900 15,900 Property, plant, and equipment, net 103,600 123,300 Intangible assets, net 64,000 47,000 Total assets $192,500 $186,200 Liabilities and Stockholders Equity Current liabilities: Accounts payable $ 11,000 $ 12,000 Other current liabilities 11,800 3,200 Total current liabilities 22,800 15,200 Long-term debt 120,000 128,000 Total liabilities 142,800 143,200 Stockholders equity: Common stock 15,000 15,000 Additional paid-in capital 20,000 20,000 Retained earnings 14,700 8,000 Total stockholders equity 49,700 43,000 Total liabilities and stockholders equity $192,500 $186,200 Year Ended December 31 2014 2013 Sales $250,000 $ 230,000 Cost of goods sold 164,000 142,300 Gross margin 86,000 87,700 Operating expenses 64,000 54,000 Operating income 22,000 33,700 Interest expense 7,500 5,900 Earnings before income taxes 14,500 27,800 Income taxes 7,800 7,140 Net earnings $ 6,700 $ 20,660 Using horizontal analysis, how would you best describe the change in the companys operating expenses from 2013 to 2014?.

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Running head: ETHICAL AND LEGAL ISSUES 1 ETHICAL AND LEGAL ISSUES 2 Ethical and Legal Issues Sherry L. Crowe Argosy University B6032 A01 Human Resource Management & Talent Development Module 2, Assignment 2 Dr. Fuller January 20, 2016 References Print by: S ACC/291 - 49133250 / Assignment: Week 5 Assignment *Problem 12-9A Condensed financial data of Odgers Inc. follow. ODGERS INC. Comparative Balance Sheets December 31 Assets 2014 2013 Cash $ 111,504 $ 66,792 Accounts receivable 121,164 52,440 Inventory 155,250 141,933 Prepaid expenses 39,192 35,880 Long-term investments 190,440 150,420 Plant assets 393,300 334,650 Accumulated depreciation (69,000 ) (71,760 ) Total $941,850 $710,355 Liabilities and Stockholders’ Equity Accounts payable $ 140,760 $ 92,874 Accrued expenses payable 22,770 28,980 Bonds payable 151,800 201,480 Common stock 303,600 241,500 Retained earnings 322,920 145,521 Total $941,850 $710,355 ODGERS INC. Income Statement Data For the Year Ended December 31, 2014 Sales revenue $536,075 Less: Cost of goods sold $186,935 Operating expenses, excluding depreciation 17,126 Depreciation expense 64,170 Income tax expense 37,646 Interest expense 6,527 Loss on disposal of plant assets 10,350 322,754 Net income $ 213,321 Additional information: 1. New plant assets costing $138,000 were purchased for cash during the year. 2. Old plant assets having an original cost of $79,350 and accumulated depreciation of $66,930 were sold for $2,070 cash. 3. Bonds payable matured and were paid off at face value for cash. 4. A cash dividend of $35,922 was declared and paid during the year. Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) ODGERS INC. Statement of Cash Flows For the Year Ended December 31, 2014 Cash Flows from Operating Activities Net Income $ Adjustments to reconcile net income to Net Cash Provided by Operating Activities Decrease in Accrued Expenses Payable$ Increase in Inventory Increase in Accounts Receivable Depreciation Expense Loss on Disposal of Plant Assets Increase in Prepaid Expenses Increase in Accounts Payable Net Cash Provided by Operating Activities Cash Flows from Investing Activities Purchase of Investments Purchase of Plant Assets Sale of Plant Assets Net Cash used by Investing Activities Cash Flows from Financing Activities Redemption of Bonds Sale of Common Stock Payment of Cash Dividends Net Cash used by Financing Activities Net Increase in Cash Cash at Beginning of Period Cash at End of Period $ Question Attempts: 0 of 3 used Copyright © 2000-2015 by John Wiley & Sons, Inc. or related companies. All rights reserved. Print by: S ACC/291 - 49133250 / Assignment: Week 5 Assignment *Problem 12-10A Your answer is .

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A COM Balance Sheets As of December 31 2015 2014 Assets Current assets Cash Marketable securities Accounts receivable (net) Inventories Prepaid items $ 20,000 20,800 49,000 134,000 28,000 16,000 6,800 41,000 142,000 13,000 Total current assets Investments Plant (net) Land 251,800 32,000 295,000 29,000 218,800 25,000 280,000 24,000 Total assets $607,800 $547,800 Liabilities and Stockholders\' Equity Liabilities Current liabilities Notes payable Accounts payable Salaries payable $ 31,600 $ 17,700 100,000 17,000 113,800 23,000 Total current liabilities 168,400 134,700 Noncurrent liabilities Bonds payable Other 120,000 120,000 32,000 152,000 320,400 27,000 147,000 281,700 Total noncurrent liabilities Total liabilities Stockholders\' equity Preferred stock, (par value $10, 4% cumulative non-participating; 8,000 shares authorized and issued) 80,000 80,000 Common stock (No par; 50,000 shares authorized; 80,000 127,400 10,000 shares issued) 80,000 106,100 266,100 $607,800 $547,800 Retained earnings Total stockholders\' equity 287,400 Total liabilities and stockholders\' equity Solution SOLUTION 1. Working Capital = Current assets - Current Liabilities 2014 - Working capital = $218,800 - $134,700 = $84,100 2015- Working capital = $251,800 - $168,400 = $83,400 2. Current Ratio = Current assets / Current liabilities 2014 - Current ratio = $218,800 / $134,700 = 1.62 2015- Current ratio = $251,800 / $168,400 = 1.50 3. Quick ratio = (Current assets - Inventories) / Current liabilities 2014 - Quick ratio = ($218,800 - $142,000) / $134,700 = 0.57 2015- Quick ratio = ($251,800 - $134,000) / $168,400 = 0.70 4. Receivable turnover = Net credit sales / Average accounts receivable 2014- Average accounts receivable = (Beginning accounts receivable + Ending accounts receivable) / 2 = ($42,000 + $41,000) / 2 = $41,500 Receivable turnover = $290,000 / $41,500 = 6.99 2015- Average accounts receivable = (Beginning accounts receivable + Ending accounts receivable) / 2 = ($41,000 + $49,000) / 2 = $45,000 Receivable turnover = $310,000 / $45,000 = 6.89.

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Exercise 12-1 Putnam Corporation had these transactions during 2014. Analyze the transactions and indicate whether each transaction resulted in a cash flow from operating activities, investing activities, financing activities, or noncash investing and financing activities. (a) Purchased a machine for $30,000, giving a long-term note in exchange. (b) Issued $50,000 par value common stock for cash. (c) Issued $200,000 par value common stock upon conversion of bonds having a face value of $200,000. (d) Declared and paid a cash dividend of $13,000. (e) Sold a long-term investment with a cost of $15,000 for $15,000 cash. (f) Collected $16,000 of accounts receivable. (g) Paid $18,000 on accounts payable. IFRS 13-1 Ling Company reports the following information for the year ended December 31, 2014: sales revenue $1,000,000, cost of goods sold $700,000, operating expenses $200,000, and an unrealized gain on non-trading securities of $75,000. Prepare a statement of comprehensive income using the one-statement approach. LING COMPANY Statement of Comprehensive Income For the Year Ended December 31, 2014 $ $ Problem 12-9A Condensed financial data of Odgers Inc. follow. ODGERS INC.Comparative Balance Sheets December 31 Assets 2014 2013 Cash $ 127,664 $ 76,472 Accounts receivable 138,724 60,040 Inventory 177,750 162,503 Prepaid expenses 44,872 41,080 Long-term investments 218,040 172,220 Plant assets 450,300 383,150 Accumulated depreciation (79,000 ) (82,160 ) Total $1,078,350 $813,305 Liabilities and Stockholders’ Equity Accounts payable $ 161,160 $ 106,334 Accrued expenses payable 26,070 33,180 Bonds payable 173,800 230,680 Common stock 347,600 276,500 Retained earnings 369,720 166,611 Total $1,078,350 $813,305 ODGERS INC.Income Statement Data For the Year Ended December 31, 2014 Sales revenue $613,767 Less: Cost of goods sold $214,027 Operating expenses, excluding depreciation 19,608 Depreciation expense 73,470 Income tax expense 43,102 Interest expense 7,473 Loss on disposal of plant assets 11,850 369,530 Net income $ 244,237 Additional information: 1. New plant assets costing $158,000 were purchased for cash during the year. 2. Old plant assets having an original cost of $90,850 and accumulated depreciation of $76,630 were sold for $2,370 cash. 3. Bonds payable matured and were paid off at face value for cash. 4. A cash dividend of $41,128 was declared and paid during the year. Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) ODGERS INC.Statement of Cash Flows For the Year Ended December 31, 2014 $ Adjustments to reconcile net income to $ ...

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Forecasting Financial Statements Sales growth rate 6% Dividend growth rate 7% Interest rate on long-term debt 11% Interest rate on line of credit 12% Tax rate 25% a. Determining the forecasted levels of the line of credit and special dividends Zeiber's Projected Financial Statements (Thousands of Dollars) 1. Balance Sheets 2021 2021 Historical ratios Assets: Cash $12,781.50 Accounts receivable 89,470.50 Inventories 34,084.00 Total current assets $136,336.00 Fixed assets 161,899.00 Total assets $298,235.00 Liabilities and equity Accounts payable $21,302.50 Accruals 17,042.00 Line of credit 0.00 Total current liabilities $38,344.50 Long-term debt 120,000.00 Total liabilities $158,344.50 Common stock 70,000.00 Retained earnings 69,890.50 Total common equity $139,890.50 Total liabilities and equity $298,235.00 2. Income Statements 2021 2021 Historical ratios Sales $426,050.00 Expenses (excluding depr. & amort.) 362,142.50 Depreciation and amortization 12,951.92 EBIT $50,955.58 Interest expense on long-term debt 11,760.00 Interest expense on line of credit 0.00 EBT $39,195.58 Taxes (25%) 9,798.90 Net income $29,396.69 Regular common dividends $14,704.00 Special dividends 0.00 Addition to retained earnings $14,692.69 3. Elimination of the Financial Deficit or Surplus Increase in spontaneous liabilities (accounts payable and accruals) + Increase in long-term bonds and common stock + Net income (in preliminary forecast) minus regular common dividends - Previous line of credit Increase in financing - Increase in total assets Amount of financing deficit or surplus If deficit in financing (negative), draw on line of credit If surplus in financing (positive), pay special dividend b. Determining the forecasted levels of the line of credit and special dividends Sales growth rate Line of credit Special dividend (B3) $0.00 $0.00 3%.

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2015 Balance SheetPeriod Ending12/31/15AssetsCurrent AssetsCash And Cash Equivalents2,459,000Short Term Investments88,000Net Receivables13,108,000RatioInventory14,001,000Other Current Assets722,000201520142013Total Current Assets 30,378,000Current Ratio1.31Long Term Investments- 0Debt / Equity Ratio1.52Property Plant and Equipment9,855,000Free Cash FlowGoodwill38,106,000Earnings per ShareIntangible Assets13,878,000Price / earnings ratioAccumulated Amortization- 0Return on Equity14.1%Other Assets1,440,000Net profit margin Deferred Long Term Asset Charges- Total Assets 93,657,000Shares Outstanding1,101,000,0001,140,000,0001,180,000,000LiabilitiesClosing Price Dec. 31 97.7796.3171.57Current LiabilitiesAccounts Payable14,319,000Short/Current Long Term Debt8,850,000Other Current Liabilities- 0Total Current Liabilities 23,169,000Long Term Debt26,267,000Other Liabilities1,542,000Deferred Long Term Liability Charges5,437,000Minority Interest7,000Negative Goodwill- Total Liabilities 56,422,000Stockholders' EquityMisc Stocks Options Warrants39,000Redeemable Preferred Stock- 0Preferred Stock- 0Common Stock17,000Retained Earnings35,506,000Treasury Stock(28,886,000)Capital Surplus30,948,000Other Stockholder Equity(389,000)Total Stockholder Equity 37,235,000Net Tangible Assets (14,788,000)http://finance.yahoo.com/q/bs?s=CVS&annual Works Cited CVS Balance Sheet | CVS Health Corporation Common S Stock - Yahoo! Finance. (n.d.). Retrieved February 28, 2016, from http://finance.yahoo.com/q/bs?s=CVS http://finance.yahoo.com/q/bs?s=CVS&annual 2014 Balance SheetPeriod Ending12/31/14AssetsCurrent AssetsCash And Cash Equivalents2,481,000Short Term Investments34,000Net Receivables10,672,000RatioInventory11,930,000Other Current Assets866,000201520142013Total Current Assets 25,983,000Current Ratio1.37Long Term Investments- 0Debt / Equity Ratio0.95Property Plant and Equipment8,843,000Free Cash FlowGoodwill28,142,000Earnings per ShareIntangible Assets9,774,000Price / earnings ratioAccumulated Amortization- 0Return on Equity12.2%Other Assets1,445,000Net profit margin Deferred Long Term Asset Charges- Total Assets 74,187,000Shares Outstanding1,101,000,0001,140,000,0001,180,000,000LiabilitiesClosing Price Dec. 31 97.7796.3171.57Current LiabilitiesAccounts Payable12,363,000Short/Current Long Term Debt6,664,000Other Current Liabilities- 0Total Current Liabilities 19,027,000Long Term Debt11,630,000Other Liabilities1,531,000Deferred Long Term Liability Charges4,036,000Minority Interest5,000Negative Goodwill- Total Liabilities 36,229,000Stockholders' EquityMisc Stocks Options Warrants- 0Redeemable Preferred Stock- 0Preferred Stock- 0Common Stock17,000Retained Earnings31,849,000Treasury Stock(24,078,000)Capital Surplus30,418,000Other Stockholder Equity(248,000)Total Stockholder Equity 37,958,000Net Tangible Assets 42,000http://finance.yahoo.com/q/bs?s=CVS&annual Works Cited CVS Balance Sheet | CVS Health Corporation Common S Stock - Yahoo! Finance. (n.d.). Retrieved February ...

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Calculating EFN The most recent financial statements for Moose Tours, Inc., appear below. Sales for 2012 are projected to grow by 20 percent. Interest expense will remain constant; the tax rate and the dividend payout rate will also remain constant. Costs, other expenses, current assets, fixed assets, and accounts payable increase spontaneously with sales. MOOSE TOURS, INC. 2011 Income Statement Sales $ 836,100 Costs 650,700 Other expenses 17,100 Earnings before interest and taxes $ 168,300 Interest expense 12,600 Taxable income $ 155,700 Taxes 54,495 Net income $ 101,205 Dividends $ 30,300 Addition to retained earnings 70,905 MOOSE TOURS, INC. Balance Sheet as of December 31, 2011 Assets Liabilities and Owners’ Equity Current assets Current liabilities Cash $ 24,035 Accounts payable $ 64,600 Accounts receivable 38,665 Notes payable 16,150 Inventory 82,555 Total $ 80,750 Total $ 145,255 Long-term debt $ 150,000 Fixed assets Owners’ equity Net plant and equipment $ 392,350 Common stock and paid-in surplus $ 130,000 Retained earnings 176,855 Total $ 306,855 Total assets $ 537,605 Total liabilities and owners’ equity $ 537,605 If the firm is operating at full capacity and no new debt or equity is issued, what external financing is needed to support the 20 percent growth rate in sales? Solution EFN = Total assets – Total liabilities and equity Proforma Income Statement Projected Particulars Amount % Particulars Amount Sales 836,100 100.00 Sales 1,003,320 Less : Costs 650,700 77.83 Less : Costs 780,840 Other Expenses 17,100 2.05 Other Expenses 20,520 EBIT 168,300 20.13 EBIT 201,960 Interest 12,600 Interest 12,600 Taxable Income 155,700 Taxable Income 189,360 Taxes 54,495 35.00 Taxes 66,276 Net Income 101,205 Net Income 123,084 Dividends 30,300 29.94 Dividends 36,850 Additon to retain earnings 70,905 Additon to retain earnings 86,234 Balance Sheet Assets Amount % Liabilities and Owners’ Equity Amount % Current assets Current liabilities Cash 24,035 Accounts Payable 64,600 Accounts Receivable 38,665 Notes Payable 16,150 Inventory 82,555 80,750 15.02 145,255 37.02 Fixed assets : Long Term Debt 150,000 Net plant and equipment 392,350 72.98 Owners’ equity Common stock and paid-in surplus 130,000 Retained earnings 176,855 306,855 537,605 100.00 537,605 Balance Sheet(Projected) Assets Amount % Liabilities and Owners’ Equity Amount % Current assets Current liabilities Cash 28,842 Accounts Payable 77,520 Accounts Receivable 46,398 Notes Payable 19,380 Inventory 99,066 96,900 15.141 174,306 37.02 Fixed assets : Long Term Debt 150,000 Net plant and equipment 470,820 72.98 Owners’ equity Common stock and paid-in surplus 130,000 Retained earnings(176,855+86,234) 263,089 393,089 645,126 100.00 639,989 EFN 5,137 Proforma Income Statement Projected Particulars Amount % Particulars Amount Sales 836,100 100.00 Sales 1,003,320 Less : Costs 650,700 77.83 Less : Costs 780,840 Other Expenses 17,100 2.05 Other Expenses 20,520 EBIT 168,300 20.13 EBIT 201,960 Interest 12,.

Calculating EFN The most recent financial statements for Moose Tours.pdf

ajantaimmitation888

Sheet1BUSI 320 Comprehensive Problem 1 2016 Spring BUse the following information to answer the questions below: note: all sales are credit salesIncome Stmt info:20142015Sales $ 1,000,000$ 1,050,000less Cost of Goods Sold:400,000424,000Gross Profit600,000626,000Operating Expenses350,000365,750Earnings before Interest & Taxes250,000260,250Interest exp25,00025,500earnings before Taxes225,000234,750Taxes90,00093,900Net Income$ 135,000$ 140,850Balance Sheet info:12/31/1412/31/15Cash25,000$ 30,000Accounts Receivable50,000$ 51,000Inventory125,000$ 137,500Total Current Assets$ 200,000$ 218,500Fixed Assets (Net)$ 300,000$ 315,000Total Assets$ 500,000$ 533,500Current Liabilities$ 110,000$ 117,700Long Term Liabilities$ 180,000$ 183,000Total Liabilities$ 290,000$ 300,700Stockholder's Equity$ 210,000$ 232,800Total Liab & Equity:$ 500,000$ 533,500Compute each of the following ratios for 2014 and 2015 and indicate whether each ratio was getting "better" or "worse" from 2014 to 2015 and was "good" or "bad" compared to the Industry Avg in 2015 (round all numbers to 2 digits past the decimal place)20142015Getting Better or Getting Worse?2015 Industry Avg "Good" or "Bad" compared to Industry AvgProfit Margin0.11Current Ratio1.90Quick Ratio0.66Return on Assets.28Debt to Assets.50Receivables turnover18.00Avg. collection period*21.20Inventory Turnover**8.25Return on Equity0.55Times Interest Earned11.15*Assume a 360 day year**Inventory Turnover can be computed 2 different ways. Use the formula listed in the text (the one the text indicates many credit reporting agencies generally use) Sheet2 Sheet3 BUSI 320 Comprehensive Problem 1 Use the following information to answer the questions below: note: all sales are credit sales Income Stmt info: 2013 2014 Sales $ 1,050,000 $ 1,128,750 less Cost of Goods Sold: 325,000 346,125 Gross Profit 725,000 782,625 Operating Expenses 575,000 609,500 Earnings before Interest & Taxes 150,000 173,125 Interest exp 25,000 29,000 earnings before Taxes 125,000 144,125 Taxes 50,000 57,650 Net Income $ 75,000 $ 86,475 Balance Sheet info: 12/31/2013 12/31/2014 Cash 60,000 $ 66,000 Accounts Receivable 80,000 $ 83,200 Inventory 110,000 $ 119,900 Total Current Assets $ 250,000 $ 269,100 Fixed Assets (Net) $ 300,000 $ 318,000 Total Assets $ 550,000 $ 587,100 Current Liabilities $ 130,000 $ 136,500 Long Term Liabilities $ 150,000 $ 170,000 Total.

Sheet1BUSI 320 Comprehensive Problem 1 2016 Spring BUse the follo.docx

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The financial statements of Hainz Company appear below HAINZ COMPANY Comparative Balance Sheet December 31, Assets Cash... Short-term investments Accounts receivable (net)... Inventory Property, plant and equipment (net) $ 40,000 60,000 30,000 0,000 260,000 300000 400.000 $500.000 20,000 20,000 40,000 60,000 ... Total assets... Liabilities and stockholders\' equity Accounts payable Short-term notes payable. Bonds payable. $ 20,000 40,000 80,000 150,000 30,000 90,000 160,000 150,000 Common stock Retained earnings Total liabilities and stockholders\' equity. $400,000 $500.000 HAINZ COMPANY Income Statement For the Year Ended December 31, 2017 $400,000 t sales Cost of goods sold. Gross profit. Expenses 250,000 150,000 Operating expenses Interest expense $42,000 18,000 Total expenses 90,000 ncome before income taxes... ncome tax expense et income $ 63.000 Weighted-average number of shares of common stock outstanding during 2017 was 30.0 shares Cash dividends of $23,000 were declared and paid in 2017 Market value of common stock on December 31, 2017, was $21 per share Solution 1 Current Ratio = Current Asset / Curret Liability = =140000/60000 = 2.33 2 Accounts receivable turnover ratio = the net credit sales/ average accounts receivable = $400000/$35000 11.42857 times 3 accounts collection period = 365/Accounts receivable turnover ratio =365/11.42857 31.9375 days 4 Inventoy Turnover Ratio = Cost of Goods Sold/Average Inventory = $2,50,000/$65000 3.846154 times 5 Average day to sell inventory = Inventory/Cost of Sales *365 =60000/250000*365 87.6 days 6 Times Interest Earned = (Income before taxes and interest)/interest expense = ($90000+18000)/18000 6.00 times 7 Profit Margin = Net Income / Sales = 63000/400000 15.75% 8 Asset Turnover = Sales or Revenues / Total Assets = $400000/400000 1 times 9 Debt to asset ration = Total Liability / Total asset = $140000/$400000 0.35 10 Return on asset ratio = Net Income/Averge total asset = 63000/450000 14% WORKING total current assets = total assets - Net property, plant, equipment = $400000-$260000 = $140000 Total current liabilities = [accounts payable + notes payable] $20000 + 40000 = $60000 Average Account Receivable = (Opening Debtors+Closing Debtors)/2 = ($30000+$40000)/2 = $35000 Average Inventory = (Opening Inventory+Closing Inventory)/2 = ($70000+$60000)/2 = $65000 Long-term debt + Equity = Total liabilities and equity – Total current liablities = $275.00 – 65 = $201.00 Total liability = Accounts Payable+ Notes Payable+Bonds Payable = $20000+40000+80000 = 140000 Average Total asset = (Total opening asset+ total closing asset)/2 = ($400000+$500000)/2 = $4,50,000.

The financial statements of Hainz Company appear below HAINZ COMPANY .pdf

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I am working on a Supply Chain problem and I am struggling to find the following: Profit Margin Asset Turnover Cash to Cash (C2C) Accounts Receivable Turnover (ART) Inventory Turnover (INVT) Property, plant, and equipment Turnover (PPET) Please show work so I can follow! Year End January 31, 2013 ($ millions) Net Operating Revenues Cost of Goods Sold Gross Profit Selling, General and administrative expense Operating Income Interest Expense Other income (loss) net Income before income taxes ncome taxes Net Income Walmart 469,162 352,488 1,166,745 88,873 27,801 2,251 187 25,737 7,981 17,756 Assets Cash and cash equivalents Net receivables Inventories Total current assets Property, plant, and equipment Goodwill Other assets Total assets 7,781 6,768 43,803 59,940 116,681 20,497 5,987 203,105 Liabilities and Stockholder Equity Accounts payable Short-term debt Total current liability Long-termm debt Total liabilities Stockholder equity 59,099 12,719 71,818 41,417 126,243 76,343 Solution = Net income/net sales x100 =$17,756/$469,162 x 100 =3.78 =Net sales/Average total assets =$469,162/$203,105 =2.31 = Cash + Cash equivalents/ =$7,781/$71,818=0.11 4.Accounts receivable turnover =Net credit sales/Average accounts receivables =$469,162/$6,768=69.32 5.Inventory Turnover =Cost of Goods sold/Average inventory =$352,488/$43,803 =8.05 6.Property ,Plant and equipment Turnover =Net sales/ Net Property ,Plant and equipment =$469,162/$116,681 =4.02.

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How much is that doggy in the window the cost of holding dead inventory

1. www.profitsplus.org Presented by Tom Shay of Profits Plus Solutions 727-464-2182 tomshay@profitsplus.org

2. 12/31 ASSETS Current Assets: Cash on hand $1,500.00 Checking Account $17,500.00 Savings Account $3,050.00 Accounts Receivable $14,215.87 Bank Card Receivable $1,340.34 Inventory $275,654.23 Total Current Assets: $313,260.44 Investments: Cooperative Stock $23,125.46 Cooperative Notes $12,597.47 Total Investments: $35,722.93 Long Term Assets: Property and Equipment: Fixtures and Equipment $126,245.11 Building $325,465.88 Total Property and Equipment: $451,710.99 Accumulated Depreciation: $207,950.25 Total Net Property and Equipment: $117,515.63 Other Assets: Utility Deposits $1,700.00 Total Other Assets: $1,700.00 Total Assets: $468,199.00 LIABILITIES AND EQUITY Current Liabilities: Accounts Payable $47,850.00 Building mortage - current $24,000.00 Note payable - current $45,000.00 Long Term Liabilites: Building mortgage $62,000.00 Note payable $84,000.00 Total Liabilities: $262,850.00 Stockholders' Equity Capital Stock $65,000.00 Retained Earnings $114,664.00 Current Income $25,685.00 Total Stockholders' Equity $205,349.00 Total Liabilities and Equity $468,199.00www.profitsplus.org

3. Your balance sheet Your assets and your liabilities Contributed capital, current income, retained earnings What is the interest rate of the liabilities? (Mortgage, loans from lending institutions or individuals) How much does your business need to earn to repay that money? www.profitsplus.org

4. www.profitsplus.org

5. Not just that the inventory looks old and detracts from the image of your business Dead inventory is killing your ROI What can we do starting today, to greatly affect your return on investment? Use the FREE Return on Investment calculator at profitsplus.org www.profitsplus.org

7. We input: Total sales Percentage of credit sales Cost of goods sold Operating expenses Tax rate percentage Average inventory on hand www.profitsplus.org

8. Average accounts receivable Other current term assets (cash) Long term assets Current liabilities (<12 months) Long term liabilities (>12 months) www.profitsplus.org

9. Total sales: $875,000 Percentage of credit sales: 12% Cost of goods sold: $460,000 Operating expenses: $340,000 Tax rate: 20% Average inventory on hand: $250,000 www.profitsplus.org

10. Average accounts receivable: $19,500 Other current term assets: $7,000 Long term assets: $175,000 Current liabilities: $23,000 Long term liabilities: $125,000 www.profitsplus.org

11. Gross margin %: 47.43% Operating expense %: 38.86% Net profit %: 6.86% Inventory turnover: 1.84 www.profitsplus.org

12. A/R collection days: 66.86 Return on assets: 13.29% Financial leverage: 1.49 Return on investment: 19.77% Are you pleased with these? www.profitsplus.org

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14. Total sales: $875,000 Percentage of credit sales: 12% Cost of goods sold: $450,000 ($460,000) Operating expenses: $320,000 ($340,000) Tax rate: 20% Average inventory on hand: $250,000 www.profitsplus.org

15. www.profitsplus.org

16. www.profitsplus.org

17. A/R collection days: 66.86 Return on assets: 18.60% (13.29%) Financial leverage: 1.49 (same) Return on investment: 27.68% (19.77%) Are you pleased with these? www.profitsplus.org

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19. While COGS and operating expenses can make a difference… Inventory turning makes a bigger difference www.profitsplus.org

20. With 15% of inventory being slow turning That is $37,500 at cost Sell it at cost and put that money in the checking account www.profitsplus.org

21. Was 1.80 Same Was $7000.

22. www.profitsplus.org

23. Same Same Was 27.68% Was 875,000 Was 84,000

24. www.profitsplus.org

25. www.profitsplus.org

26. www.profitsplus.org Insanity – Using the same technique to do a task over and over, but expecting different results.

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28. www.profitsplus.org