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Question 26 Following is the income statement for NetFlix Inc. for the year ende

ID: 2654964 • Letter: Q

Question

Question 26

Following is the income statement for NetFlix Inc. for the year ended December 31, 2011. Prepare forecasted income statements for the company for 2012 and 2013.

NETFLIX, INC.

CONSOLIDATED STATEMENTS OF OPERATIONS

(in thousands)

Year ended December 31,

2011

2010

2009

Revenues

$3,204,577

$2,162,625

$1,670,269

Cost of revenues:

Subscription

1,789,596

1,154,109

909,461

Fulfillment expenses

250,305

203,246

169,810

Total cost of revenues

2,039,901

1,357,355

1,079,271

Gross profit

1,164,676

805,270

590,998

Operating expenses:

Marketing

402,638

293,839

237,744

Technology and development

259,033

163,329

114,542

General and administrative

117,937

64,461

46,773

Legal settlement

9,000

-

-

Total operating expenses

788,608

521,629

399,059

Operating income

376,068

283,641

191,939

Other income (expense):

Interest expense

(20,025)

(19,629)

(6,475)

Interest and other income

3,479

3,684

6,728

Income before income taxes

359,522

267,696

192,192

Provision for income taxes

133,396

106,843

76,332

Net income

$   226,126

$160,853

$115,860



Use the following assumptions to develop the forecasted income statements:

Revenue growth

39.0%

Subscription costs to revenues

55.8%

Fulfillment expenses to revenues

7.8%

Marketing expense to revenues

12.6%

Technology and development to revenues

8.1%

General and administrative to revenues

3.7%

Legal settlement

$0

Interest expense

No change

Interest and other income

No change

Provision for income taxes to Income before income taxes

37.1%

NETFLIX, INC.

CONSOLIDATED STATEMENTS OF OPERATIONS

(in thousands)

Year ended December 31,

2011

2010

2009

Revenues

$3,204,577

$2,162,625

$1,670,269

Cost of revenues:

Subscription

1,789,596

1,154,109

909,461

Fulfillment expenses

250,305

203,246

169,810

Total cost of revenues

2,039,901

1,357,355

1,079,271

Gross profit

1,164,676

805,270

590,998

Operating expenses:

Marketing

402,638

293,839

237,744

Technology and development

259,033

163,329

114,542

General and administrative

117,937

64,461

46,773

Legal settlement

9,000

-

-

Total operating expenses

788,608

521,629

399,059

Operating income

376,068

283,641

191,939

Other income (expense):

Interest expense

(20,025)

(19,629)

(6,475)

Interest and other income

3,479

3,684

6,728

Income before income taxes

359,522

267,696

192,192

Provision for income taxes

133,396

106,843

76,332

Net income

$   226,126

$160,853

$115,860

Explanation / Answer

Statement Showing Income Statement for NeFlix Particulars 2011 2012 2013 Working Notes Revenues                     3,204,577.00                 4,454,362.03                                 6,191,563.22 Revenue*1.39 Cost of Revenues: Subscription                     1,789,596.00                 2,485,534.01                                 3,454,892.28 55.8% * revenue Fulfilment expenses                         250,305.00                     347,440.24                                    482,941.93 7.8% * revenue Total Cost of Revenues                     2,039,901.00                 2,832,974.25                                 3,937,834.21 Gross Profit                     1,164,676.00                 1,621,387.78                                 2,253,729.01 Operating Expenses Marketing                         402,638.00                     561,249.62                                    780,136.97 12.6% * revenue Technology and Development                         259,033.00                     360,803.32                                    501,516.62 8.1% * revenue General and Admin                         117,937.00                     164,811.40                                    229,087.84 3.7% * revenue Legal Settlement                             9,000.00                                      -                                                        -   Total Operating Expenses                         788,608.00                 1,086,864.34                                 1,510,741.43 Operating Income                         376,068.00                     534,523.44                                    742,987.59 Other Income(Exp): Interest Expense                         (20,025.00)                     (20,025.00)                                    (20,025.00) No Change Interest and Other Income                             3,479.00                         3,479.00                                         3,479.00 No Change Income before Income Taxes                         359,522.00                     517,977.44                                    726,441.59 Provision for Income Taxes                         133,396.00                     192,169.63                                    269,509.83 37.1% *Income before Income Tax Net Income                         226,126.00                     325,807.81                                    456,931.76

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