Financial Statement Analysis: Privately Held Company
GREAT FEATURE: To find the meaning or usage of any term, just click on the term to enter
the Glossary.
Financial Statement Analysis allows comparison of one industry/firm to another. Since financial
statement ratio analysis looks at relationships inside the industry/firm, an industry/firm of one
size can be directly compared to a second industry/firm (or a collection of industries/firms)
which may be larger or smaller or even in a different business. Financial statement ratio
analysis is a method of comparison not dependent on the size of either industry/firm. Financial
statement ratio analysis provides a broader basis for comparison than do raw numbers.
However, ratios on their own, without year-to-year or other industry/firm comparative ratios,
are of little use in judging the health or future of the industry/firm being analyzed. Financial
statement ratio analysis provides you with 28 conversions of financial numbers for an
industry/firm into ratios and two predictors of the future: Altman Z-Score and Sustainable
Growth Rate.
Company Id:
Name/Description:
SIC Code:
123456
Your Company Name and/or Description
8888
TERM (Click Term for Glossary)
Period 1
Period 2
Period 3
Period 4
Period 5
630.0
3,936.0
8,005.0
16,426.0
26,019.0
-4.20
4.67
7.23
9.82
12.20
-330%
59%
52%
60%
53%
100.0%
100.0%
100.0%
100.0%
100.0%
84.1%
96.2%
96.3%
98.2%
98.8%
Net Profit Margin (Pre-tax)
-202.5%
20.7%
41.9%
63.4%
75.4%
Net Profit Margin (After-tax)
-202.5%
20.7%
23.2%
36.2%
43.4%
Operating Expense to Sales
285.6%
74.3%
53.3%
34.2%
23.0%
Operating Profit to Sales
-185.6%
25.7%
46.7%
65.8%
77.0%
Basic Earning Power
-118.6%
33.4%
68.3%
86.3%
78.6%
Net Sales in 1,000s
PREDICTOR RATIOS:
Altman Z-Score
Sustainable Growth Rate
PROFITABILITY RATIOS:
Net Sales to Gross Sales
Gross Profit Margin on Sales
Return on Assets (After-tax)
-118.6%
33.4%
37.8%
49.4%
45.2%
Return on Equity
-329.7%
59.5%
52.3%
60.2%
52.7%
Collection Period (Period
Average)
N/A
1.9
2.2
1.9
2.0
Collection Period (Period End)
5.2
3.1
3.0
2.4
2.4
Inventory Turns (Period
Average)
N/A
0.6
1.0
1.0
1.0
Inventory Turns (Period End)
0.5
0.5
1.0
1.0
1.0
Days Inventory
N/A
608.3
365.0
365.0
365.0
Working Capital Turnover
1.8
3.1
2.3
1.6
1.1
Fixed Asset Turnover
25.2
25.9
28.0
67.6
125.1
Total Asset Turnover
0.6
1.6
1.6
1.4
1.0
Current Ratio
1.5
2.2
4.0
7.3
12.2
Quick Ratio
1.2
1.9
3.7
7.1
12.1
Sales/Receivables
70.0
119.3
123.2
150.7
149.5
Gearing Ratio
0.0%
0.0%
0.0%
0.0%
0.0%
-181.3
59.1
240.9
744.4
1,402.6
2.9
1.7
1.3
1.2
1.1
0.07
0.11
0.08
0.02
0.01
65.2%
42.0%
23.7%
13.5%
8.1%
187.7%
72.5%
31.0%
15.5%
8.8%
0.0
0.0
0.0
0.0
0.0
100.0%
100.0%
100.0%
100.0%
100.0%
ASSET MANAGEMENT RATIOS:
LIQUIDITY RATIOS:
DEBT MANAGEMENT RATIOS:
Times Interest Earned
Equity Multiplier
Fixed Assets (net)/Net Worth
Debt Ratio
Debt to Equity
Long-term-debt to Equity
Current-debt to Total Debt
N/A: Data unavailable in order to calculate ratio
Z:
Data equals zero in ratio denominator