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BASED ON AMAZON 2017 INCOME STATEMENT PLEASE Calculate Enterprise Value of Amazo

ID: 2808318 • Letter: B

Question

BASED ON AMAZON 2017 INCOME STATEMENT PLEASE Calculate Enterprise Value of Amazon.com, Inc. (AMZN) using both accounting and efficient market approaches. PLEASE SHOW ALL WORK

Income Statement

All numbers in thousands

Revenue

12/31/2017

Total Revenue

177,866,000

Cost of Revenue

111,934,000

Gross Profit

65,932,000

Operating Expenses

Research Development

22,620,000

Selling General and Administrative

38,992,000

Non Recurring

-

Others

214,000

Total Operating Expenses

173,760,000

Operating Income or Loss

4,106,000

Income from Continuing Operations

Total Other Income/Expenses Net

-304,000

Earnings Before Interest and Taxes

4,106,000

Interest Expense

-848,000

Income Before Tax

3,802,000

Income Tax Expense

769,000

Minority Interest

-

Net Income From Continuing Ops

3,033,000

Non-recurring Events

Discontinued Operations

-

Extraordinary Items

-

-

Effect Of Accounting Changes

-

-

Other Items

-

-

Net Income

Net Income

3,033,000

Preferred Stock And Other Adjustments

-

-

Net Income Applicable To Common Shares

3,033,000

Annual Income Statement (values in 000's)Get Quarterly Data

Period Ending:

Trend

12/31/2017

Cash and Cash Equivalents

$20,522,000

Short-Term Investments

$10,464,000

Net Receivables

$13,164,000

Inventory

$16,047,000

Other Current Assets

$0

Total Current Assets

$60,197,000

Long-Term Investments

$0

Fixed Assets

$48,866,000

Goodwill

$13,350,000

Intangible Assets

$0

Other Assets

$8,897,000

Deferred Asset Charges

$0

Total Assets

$131,310,000

Accounts Payable

$52,786,000

Short-Term Debt / Current Portion of Long-Term Debt

$0

Other Current Liabilities

$5,097,000

Total Current Liabilities

$57,883,000

Long-Term Debt

$24,743,000

Other Liabilities

$20,975,000

Deferred Liability Charges

$0

Misc. Stocks

$0

Minority Interest

$0

Total Liabilities

$103,601,000

Common Stocks

$5,000

Capital Surplus

$21,389,000

Retained Earnings

$8,636,000

Treasury Stock

($1,837,000)

Other Equity

($484,000)

Total Equity

$27,709,000

Total Liabilities & Equity

$131,310,000

Revenue

12/31/2017

Total Revenue

177,866,000

Cost of Revenue

111,934,000

Gross Profit

65,932,000

Operating Expenses

Research Development

22,620,000

Selling General and Administrative

38,992,000

Non Recurring

-

Others

214,000

Total Operating Expenses

173,760,000

Operating Income or Loss

4,106,000

Income from Continuing Operations

Total Other Income/Expenses Net

-304,000

Earnings Before Interest and Taxes

4,106,000

Interest Expense

-848,000

Income Before Tax

3,802,000

Income Tax Expense

769,000

Minority Interest

-

Net Income From Continuing Ops

3,033,000

Non-recurring Events

Discontinued Operations

-

Extraordinary Items

-

-

Effect Of Accounting Changes

-

-

Other Items

-

-

Net Income

Net Income

3,033,000

Preferred Stock And Other Adjustments

-

-

Net Income Applicable To Common Shares

3,033,000

Explanation / Answer

Enterprise Value = Market Capitalisation + Market Value of debt - Cash and Equivalents

                           = $ 27,709,000 + $ 103,601,000 - $ 20,522,000    SO ( EV )     = $ 110,788,000.