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Complete a vertical analysis for the 3 columns of numbers. 52 Total Assets 53 Cu

ID: 2438326 • Letter: C

Question

Complete a vertical analysis for the 3 columns of numbers.

52 Total Assets 53 Current Liabilities 54 Accounts Payable 55 Short/Current Long Term Debt 56 Other Current Liabilities 57 Total Current Liabilities 58 Long Term Debt 59 Other Liabilities 60 Deferred Long Term Liability Charges 1 Minority Interest 62 Negative Goodwil 63 Total Liabilities 64 Stockholders' Equity 65 Misc. Stocks Options Warrants 66 Redeemable Preferred Stock 67 Preferred Stock 68 Common Stock 69 Retained Earnings 70 Treasury Stock 71 Capital Surplus 72 Other Stockholder Equity 73 Total Stockholder Equity 74 Net Tangible Assets 204,522,000 100.00% 198,825,000 100.00% 199,581,000 100.00% 46,092,000 46,673,000 2,662,000 78,521,000 30,231,000 8,168,000 41,433,000 46,568,000 2,777,000 66,928,000 36,645,000 8,714,000 38,487,000 50,772,000 521,000 64,619,000 38,952,000 6,583,000 2,953,000 2,737,000 3,065,000 123,700,000 118,290,000 115,970,000 295,000 85,107,000 -10,181,000 2,648,000 10,181,000 77,869,000 305,000 89,354,000 -14,232,000 2,371,000 14,232,000 77,798,000 60,761,000 317,000 90,021,000 -11,597,000 1,805,000 11,597,000 80,546,000 63,851,000

Explanation / Answer

Vertical Analysis

Individual value/value of sales

Individual value/value of sales

Individual value/value of sales

total assets

204522000

100%

37431000

100%

40262000

100%

current liabilities

Accounts payable

46092000

22.54%

7252000

19.37%

7418000

18.42%

short/current long term loan

46673000

22.82%

12749000

34.06%

12768000

31.71%

other current liabilities

2662000

1.30%

1871000

5.00%

2439000

6.06%

total current liabilities

78521000

38.39%

12707000

33.95%

12622000

31.35%

long term debt

30231000

14.78%

36645000

97.90%

38952000

96.75%

other liability

8168000

3.99%

8714000

23.28%

6583000

16.35%

deferred long term liability charges

Minority interest

2953000

1.44%

2737000

7.31%

3065000

7.61%

negative goodwill

total liabilities

123700000

60.48%

118290000

316.02%

115970000

288.04%

stock holders equity

Misc stock options warrants

redeemable preferred stock

preferred stock

common stock

295000

0.14%

305000

0.81%

317000

0.79%

retained earnings

85107000

41.61%

5884000

15.72%

8188000

20.34%

treasury stock

-10181000

-4.98%

-638000

-1.70%

-629000

-1.56%

capital surplus

2648000

1.29%

2371000

6.33%

1805000

4.48%

other stockholder equity

-10181000

-4.98%

-14232000

-38.02%

-11597000

-28.80%

total stockholder equity

77869000

38.07%

77798000

207.84%

80546000

200.05%

net tangible asset

59627000

29.15%

60761000

162.33%

63851000

158.59%

Vertical Analysis

Individual value/value of sales

Individual value/value of sales

Individual value/value of sales

total assets

204522000

100%

37431000

100%

40262000

100%

current liabilities

Accounts payable

46092000

22.54%

7252000

19.37%

7418000

18.42%

short/current long term loan

46673000

22.82%

12749000

34.06%

12768000

31.71%

other current liabilities

2662000

1.30%

1871000

5.00%

2439000

6.06%

total current liabilities

78521000

38.39%

12707000

33.95%

12622000

31.35%

long term debt

30231000

14.78%

36645000

97.90%

38952000

96.75%

other liability

8168000

3.99%

8714000

23.28%

6583000

16.35%

deferred long term liability charges

Minority interest

2953000

1.44%

2737000

7.31%

3065000

7.61%

negative goodwill

total liabilities

123700000

60.48%

118290000

316.02%

115970000

288.04%

stock holders equity

Misc stock options warrants

redeemable preferred stock

preferred stock

common stock

295000

0.14%

305000

0.81%

317000

0.79%

retained earnings

85107000

41.61%

5884000

15.72%

8188000

20.34%

treasury stock

-10181000

-4.98%

-638000

-1.70%

-629000

-1.56%

capital surplus

2648000

1.29%

2371000

6.33%

1805000

4.48%

other stockholder equity

-10181000

-4.98%

-14232000

-38.02%

-11597000

-28.80%

total stockholder equity

77869000

38.07%

77798000

207.84%

80546000

200.05%

net tangible asset

59627000

29.15%

60761000

162.33%

63851000

158.59%

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