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s Window Help 100% Fri,11:19 PM Vertical Analysis of Income Statement The follow

ID: 2599033 • Letter: S

Question

s Window Help 100% Fri,11:19 PM Vertical Analysis of Income Statement The following comparative income statement (in thousands of dollars) for the two recent fiscal years was adapted from the annual report of Hotor Spendwa Inc., owner and operator of several major motor speedways Current Year Previous Year $91,845 37,061 174,741 67,353 $471,000 $104,490 136,080 165,726 79,704 $486,000 NASCAR broadcasting revenue Other operating revenue Total revenues Expenses and other Direct expense of events NASCAR purse and sanction fees Other direct expenses General and administrative $96,084 116,337 17,898 183,690 1414,009 56,991 98,172 120,042 22,356 215,298 Total expenses and other Income from continuing operations a. Prepare a comparative income statement for these two years in vertical form, stating each item as a percent of revenues Enter all amounts as 30,132 unters. (Note: Due to roundng, amours may not total 100%). All work saved 0 5 0

Explanation / Answer

a.]    Comparative income statement

91845 / 471000

=19.5 %

104490 / 486000

=21.5%

137061/ 471000

=29.1%

136080 / 486000

=28%

174741/ 471000

= 37.1%

165726 / 486000

=34.1%

67353 / 471000

=14.3%

79704/ 486000

= 16.4%

96084 / 471000

= 20.4%

98172 / 486000

=20.2%

116337 / 471000

= 24.7%

120042 / 486000

= 24.7%

17898 / 471000

= 3.8%

22356 / 486000

= 4.6%

183690 / 471000

= 39%

215298 / 486000

= 44.3%

b.]   Current year Prevoius year

Income from continuing operations (% of revenue)   12.1% 6.2%

Current year Amount Current year % Prevoius year Amount Previous year % Revenue : Admissions 91845

91845 / 471000

=19.5 %

104490

104490 / 486000

=21.5%

Event related revenue 137061

137061/ 471000

=29.1%

136080

136080 / 486000

=28%

NASCAR Broadcasting revenue 174741

174741/ 471000

= 37.1%

165726

165726 / 486000

=34.1%

Other operating revenue 67353

67353 / 471000

=14.3%

79704

79704/ 486000

= 16.4%

Total revenue $471000 100% $486000 100% Expense and other : Direct expense of events 96084

96084 / 471000

= 20.4%

98172

98172 / 486000

=20.2%

NASCAR purse and sanction fees 116337

116337 / 471000

= 24.7%

120042

120042 / 486000

= 24.7%

Other direct expenses 17898

17898 / 471000

= 3.8%

22356

22356 / 486000

= 4.6%

General and administrative 183690

183690 / 471000

= 39%

215298

215298 / 486000

= 44.3%

Total expense and other $414009 87.9% $455868 93.8% Income from continuing operations $56991 12.1% $30132 6.2%