二手电动叉车电池保养与维护.ppt

文档介绍：Chapter 12
Financial Statement Analysis
东莞电工培训 ining-
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Part A
Comparison of Financial Accounting Information
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Comparison of Financial Accounting Information
Type parison
Example
1. Comparisons panies

Sales Growth Sales Growth
Compare sales growth for Under Armour with sales growth for Nike.
2. Comparisons over time

2010 2009
Compare Under Armour’s earnings this year with its earnings last year.
3. Comparisons to industry
Company Risk Industry Risk
Compare Under Armour’s level of risk with the average degree of risk for the sports apparel industry.
Under Armour
Nike
Under Armour
Under Armour
Under Armour
Industry
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LO1 Vertical Analysis
We express each item in a financial statement as a percentage of the same base amount
Under Armour and mon-Size e Statements
For the Years Ended December 31, 2006 and May 31. 2007
($ in millions)
Under Armour
Nike
For the year ended:
December 31, 2006
May 31, 2007
Amount
%
Amount
%
Net Sales
$

$16,

Cost of goods sold


9,

Gross profit


7,

Operating expenses


5,

Operating e


2,

Other e (expense)

.4

.4
e before tax


2,

e tax expense




Net e
$

$1,

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Vertical Analysis
Under Armour and mon-Size Balance Sheets
December 31, 2006 and May 31. 2007
(in millions)
Under Armour
Nike
December 31, 2006
May 31, 2007
Amount
%
Amount
%
Assets
Current assets
$

$8,

Property and equipment


1,

Intangible assets




Other assets




Total assets
$

$10,