5 Year Analysis of Financial Statements

7/27/2019 5 Year Analysis of Financial Statements

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5 Year Analysis of Financial

StatementsQUICK RATIO

CURRENT RATIO

OPERATING EXPENSE RATIO

OPERATING PROFIT RATIO

COGS RATIO


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Companies

Apple

IBM

Toyota

Nokia

Nike Starbucks

Unilever

Siemens

Pak Refinery

Revlon

Fauji Cement

JNJ


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QUICK RATIO

FORMULA:

Quick Ratio= C.A-Inv/C.L

Quick ratio specifies whether the assets that can be quickly converted intocash are sufficient to cover current liabilities.


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Compan

ies

2007 2008 2009 2010 2011

Apple2.1 2.1 2.5

1.7 1.3

IBM 1 1 1 1.1 1.9

Toyota0.8 0.8 1

1 1.9

Nokia1.2 0.8 1.1

1.2 1

Nike2.1 1.7 1.9

2.3 1.9

Starbuck

0.3 0.3 0.6

1 1.2

Unilever0.4 0.4 0.4

0.5 0.5

Siemens0.5 0.6 0.7

0.8 0.7

Pak

Refinery

0.2 0.2 0.4

0.5 0.4

Ravlon 0.7 0.7 0.8 0.9 0.9

Fauji

Cement

1.5 1.5 1.3

1.3 1.3

JNJ0.9 1.1 1.3

1.6 1.9

IL11.57202317 1.045456799

1.19318673

0.963322509 0.800428347


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CURRENT RATIO

Current Ratio is a liquidity ratio that measures company's ability to pay its

debt over the next 12 months or its business cycle

Current Ratio formula is:

Current ratio is a financial ratio that measures whether or not a company

has enough resources to pay its debt over the next business cycle (usually12 months) by comparing firm's current assets to its current liabilities.


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Compan

ies

2007 2008 2009 2010 2011

Apple2.4 2.5 2.7 2 1.6

IBM 1.2 1.2 1.4 1.2 1.2

Toyota1 1.1 1.2 1.1 1

Nokia1.5 1.2 1.6 1.5 1.5

Nike3.1 2.2 3 3.3 2.9

Starbuck 0.8 0.8 1.3 1.5 1.8

Unilever0.1 0.8 0.9 0.9 0.8

Siemens1.1 1 1.2 1.2 1.2

Pak

Refinery 0.8 0.8 0.9 1.1 0.9

Ravlon 1.4 1.3 1.3 1.5 1.5

Fauji

Cement 0.4 0.6 1.8 1 1

JNJ 1.5 1.6 1.8 2.1 2.4

IL2.427270087 2.118579364 2.118579364 1.563612 1.270235


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OPERATING EXPENSE RATIO

FORMULA:

Operating expense ratio = (operating expenses/sales) x 100

The operating expense ratio is an indicator of how efficiently a property isbeing managed. The lower the operating expense ratio, the greater theprofit for the investor or investors.

Many factors can impact the operating expense ratio forincome properties. Poor management will result in higher than normalvacancies. The cause might be ineffective advertising, poor maintenance,

etc. An income property with rents below market value will have a higheroperating expense ratio than one that is managed effectively. Officebuildings will generally have higher OER's then apartment buildings

because they require more intensive management and maintenance.


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Compan

ies

2007 2008 2009 2010 2011

Apple16 13 13 9 22

IBM 57 71 70 68 48

Toyota 11 13 10 11 12

Nokia 37 40 45 47 3

Nike 31 32 32 32 2

Starbuck 79 89 79 80 3

Unilever 23 20 23 21 63

Siemens6 6 5 12 85

Pak

Refinery 0.5 1.1 0.4 1.8 95

Ravlon0.5 0.5 0.5 0.5 0.24

Fauji

Cement 0.023 0.017 0.016 0.021 0.2

JNJ0.78 0.73 0.74 0.8 0.27

IL21.30446 14.50703 16.49352 14.99611 21.69424


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OPERATING PROFIT RATIO

Operating margin or operating profit margin measures what proportion of

a company's revenue is left over, after deducting direct costs and

overhead and before taxes and other indirect costs such as interest.

Operating margin formula is:

Operating margin is used to measure company's pricing strategy and

operating efficiency. It gives an idea of how much a company makes on

each dollar of sales. Operating margin ratio shows whether the fixed costsare too high for the production or sales volume.


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Companies 2007 2008 2009 2010 2011

Apple 18 22 27 28 31

IBM 47 48 50 34 40

Toyota 10 12 9 14 11

Nokia3 3 5 2 5

Nike8 2 5 4 2

Starbuck1 3 5 7 2

Unilever 63 63 65 62 61

Siemens86 85 88 85 86

Pak

Refinery 90 95 103 101 97

Ravlon0.03 0.24 0.03 0.04 0.01

Fauji

Cement 0.04 0.2 0.25 0.26 0.22

JNJ 0.19 0.27 0.24 0.35 0.22

IL 21.16463 21.69424 37.54612 26.12773 32.77336


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COGS RATIO

Formula

COGS = (COGS/Sales) x 100

Cost of goods sold (COGS) includes the direct costs attributable to the

production of the goods sold by a company. This amount includes thematerials cost used in creating the goods along with the direct labor costs

used to produce the good. It excludes indirect expenses such as

distribution costs and sales force costs. COGS appear on the income

statement and can be deducted from revenue to calculate a company's

gross margin.


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Compan

ies

2007 2008 2009 2010 2011

Apple66 60 60 61 60

IBM 39 39 36 35 34

Toyota 81 82 91 90 90

Nokia 67 69 71 74 75

Nike 56 55 55 54 55

Starbuck 48 50 50 54 55

Unilever 63 62 65 62 61

Siemens86 85 88 85 86

Pak

Refinery 90 95 98 99 97

Ravlon0.3 0.29 0.31 0.3 0.3

Fauji

Cement 0.05 0.06 0.05 0.06 0.03

JNJ0.31 0.42 0.29 0.29 0.29

IL69.79843 53.93838 67.05583 52.66311 43.926

5 Year Analysis of Financial Statements

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