Balance sheet analysis
Étude de cas : Balance sheet analysis. Rechercher de 53 000+ Dissertation Gratuites et MémoiresPar neronight • 15 Novembre 2017 • Étude de cas • 5 843 Mots (24 Pages) • 1 190 Vues
Balance Sheet Analysis
Balance Sheet | 31 déc. 2015 | 31 déc. 2014 | 31 déc. 2013 | 31 déc. 2012 |
All numbers in thousands |
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Period Ending |
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Current Assets |
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Cash And Cash Equivalents | 3 450 000,00 € | 2 481 000,00 € | 2 564 000,00 € | 2 518 000,00 € |
Short Term Investments | 6 000,00 € | 4 000,00 € | 1 000,00 € | 2 000,00 € |
Net Receivables | 6 539 000,00 € | 6 239 000,00 € | 6 033 000,00 € | 7 304 000,00 € |
Inventory | 2 561 000,00 € | 2 438 000,00 € | 2 124 000,00 € | 2 479 000,00 € |
Other Current Assets | 537 000,00 € | 434 000,00 € | 462 000,00 € | 910 000,00 € |
Total Current Assets | 13 093 000,00 € | 11 596 000,00 € | 11 184 000,00 € | 13 597 000,00 € |
Long Term Investments | 1 593 000,00 € | 1 594 000,00 € | 1 740 000,00 € | 528 000,00 € |
Property Plant and Equipment | - | - | - | - |
Goodwill | 3 216 000,00 € | 3 213 000,00 € | 2 924 000,00 € | 3 411 000,00 € |
Deferred Long Term Asset Charges | 967 000,00 € | 942 000,00 € | 804 000,00 € | 907 000,00 € |
Total Assets | 21 560 000,00 € | 19 987 000,00 € | 18 654 000,00 € | 21 332 000,00 € |
Current Liabilities |
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Accounts Payable | 2 298 000,00 € | 5 254 000,00 € | 1 900 000,00 € | 2 700 000,00 € |
Short/Current Long Term Debt | 1 540 000,00 € | 1 580 000,00 € | 1 705 000,00 € | 1 848 000,00 € |
Other Current Liabilities | 8 101 000,00 € | 6 249 000,00 € | 7 056 000,00 € | 8 858 000,00 € |
Total Current Liabilities | 13 204 000,00 € | 11 616 000,00 € | 11 107 000,00 € | 14 607 000,00 € |
Long Term Debt | 838 000,00 € | 1 468 000,00 € | 1 454 000,00 € | 851 000,00 € |
Deferred Long Term Liability Charges | 123 000,00 € | 147 000,00 € | 130 000,00 € | 156 000,00 € |
Total Liabilities | 16 618 000,00 € | 15 906 000,00 € | 14 569 000,00 € | 16 746 000,00 € |
Common Stock | 4 628 000,00 € | 4 513 000,00 € | 4 444 000,00 € | 4 339 000,00 € |
Retained Earnings | 405 000,00 € | (421 000,00) € | (332 000,00) € | (310 000,00) € |
Treasury Stock | (387 000,00) € | (311 000,00) € | (265 000,00) € | 238 000,00 € |
Ratios Analysis
All numbers in thousands |
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Period Ending |
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Current Assets | 31 déc.2012 | 31 déc.2013 | 31 déc.2014 | 31 déc.2015 |
Cash And Cash Equivalents | 12% | 14% | 12% | 12% |
Short Term Investments | 0% | 0% | 0% | 0% |
Net Receivables | 34% | 32% | 31% | 34% |
Inventory | 12% | 11% | 12% | 12% |
Other Current Assets | 4% | 2% | 2% | 4% |
Total Current Assets | 64% | 60% | 58% | 64% |
Long Term Investments | 2% | 9% | 8% | 2% |
Property Plant and Equipment |
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Goodwill | 16% | 16% | 16% | 16% |
Intangible Assets |
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Accumulated Amortization |
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Other Assets |
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Deferred Long Term Asset Charges | 4% | 4% | 5% | 4% |
Total Assets | 100% | 100% | 100% | 100% |
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Current Liabilities |
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Accounts Payable | 13% | 10% | 26% | 13% |
Short/Current Long Term Debt | 9% | 9% | 8% | 9% |
Other Current Liabilities | 42% | 38% | 31% | 42% |
Total Current Liabilities | 68% | 60% | 58% | 68% |
Long Term Debt | 4% | 8% | 7% | 4% |
Other Liabilities |
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Deferred Long Term Liability Charges | 1% | 1% | 1% | 1% |
Minority Interest |
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Negative Goodwill |
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Total Liabilities | 79% | 78% | 80% | 79% |
Stockholders' Equity |
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Misc. Stocks Options Warrants |
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Redeemable Preferred Stock |
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Preferred Stock |
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Common Stock | 20% | 24% | 23% | 20% |
Retained Earnings | -1% | -2% | -2% | -1% |
Treasury Stock | 1% | -1% | -2% | 1% |
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