Financial Detective Exhibit1
Financial Detective Exhibit1
Financial Detective Exhibit1
INCOME/EXPENSES (%)
Revenue 100 100 100 100 100 100
Cost of Goods Sold (70) (60) (39) (48) (60) (69)
Finance Div. Operating Exp. 0 0 0 0 0 0
Interest Expense - Finance Divis 0 0 0 0 0 0
Gross Profit 30 40 61 52 40 31
SG&A Expense (4) (4) (32) (36) (6) (12)
R & D Exp. 0 0 0 0 (3) (13)
Depreciation & Amort. (5) (5) 0 0 0 0
Other Operating Expense (5) (12) 3 0 0 0
Earnings before Interest and 16 19 32 16 30 6
Net Interest Expense (1) (2) (4) 0 1 0
Other 3 0 1 (0) (0) 0
Pretax Income 18 17 29 16 31 6
Income Tax Expense (6) (7) (6) (6) (8) (2)
Earnings of Discontinued Ops. 0 0 0 0 0 0
Extraord. Item & Account. Cha 0 0 0 0 0 0
Minority Int. in Earnings 0 0 (4) 0 0 0
Net Income 11 11 19 10 23 4
MARKET DATA
Beta 1.20 1.10 0.95 0.95 0.95 1.20
Price/Earnings 10.0 10.9 24.2 34.0 12.8 22.0
Price to Book 3.9 2.4 4.2 3.9 5.0 2.8
Dividend Payout (%) 7.9 0.0 88.2 0.0 21.8 0.0
LIQUIDITY
Current Ratio 0.52 0.60 0.64 2.01 1.11 3.50
Quick Ratio 0.31 0.44 0.41 1.35 0.90 2.45
ASSET MANAGEMENT
Inventory Turnover 37.0 85.4 5.9 8.5 62.8 3.9
Receivables Turnover 16.5 43.3 13.0 25.3 13.6 5.3
Fixed Assets Turnover 1.9 1.0 2.2 2.4 10.8 22.0
DEBT MANAGEMENT
Total Debt/Total Assets (%) 79.6 62.9 66.0 28.5 58.9 29.1
LT Debt/Shareholders’ Equity ( 62.4 43.5 95.2 0.1 44.8 0.0
Interest Coverage 13.6 10.0 6.5 nmf 97.2 nmf
DuPONT ANALYSIS
Net Profit Margin (%) 11.1 10.6 19.0 10.3 22.8 3.8
Asset Turnover 0.8 0.8 0.3 1.5 0.9 1.1
Return on Equity (%) 46.0 23.6 19.7 21.9 46.2 5.8
Data source: S&P Research Insight, Capital IQ, and Value Line Investment Survey.
Exhibit 1
FINANCIAL DETECTIVE, 2016
n-Sized Financial Data and Ratios
7 2 25 35 1 13 5 25 30 8
4 18 9 14 5 11 7 8 10 3
0 0 0 2 3 10 2 7 16 25
4 3 2 4 2 2 5 6 0 4
15 23 36 56 11 35 19 46 56 39
53 17 25 23 3 23 62 19 33 49
0 0 13 0 0 10 0 0 0 0
9 39 5 19 85 26 8 3 7 6
23 21 21 2 1 6 12 33 4 7
100 100 100 100 100 100 100 100 100 100
2 10 4 6 1 4 5 5 31 17
4 5 8 0 2 0 7 1 5 0
8 38 12 12 8 19 7 8 15 20
15 53 23 18 11 23 19 13 52 38
14 63 10 0 62 22 50 4 13 36
1 0 0 0 12 0 3 0 2 0
18 43 32 28 3 13 12 7 14 15
47 159 66 46 88 59 83 24 80 89
53 (59) 34 54 12 41 17 76 20 11
100 100 100 100 100 100 100 100 100 100
100 100 100 100 100 100 100 100 100 100
(63) (26) (39) (101) (23) (24) (81) (74) (67) (63)
0 0 0 0 0 0 0 0 0 (1)
0 0 0 0 0 0 0 0 0 (0)
37 74 61 (1) 77 76 19 26 33 36
(12) (23) 45 0 (26) (33) (1) (7) (19) (28)
0 0 0 0 (3) (24) 0 (4) (12) 0
(13) (4) 4 5 0 0 0 0 0 0
0 0 0 0 (23) 0 0 (0) (0) 0
13 47 12 (5) 25 19 18 14 2 8
(2) (5) (2) 0 (15) (0) (6) 0 (0) (1)
(3) 2 (4) (2) (12) (4) (4) 0 (0) (0)
8 44 6 (7) (1) 14 8 15 1 7
(3) (14) (2) 1 (1) (2) (3) 0 (1) (3)
0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0
0 0 0 0 (0) 0 (3) 0 0 0
5 30 4 (7) (3) 12 2 15 1 4
1.15 1.15 1.15 0.95 1.15 0.75 1.15 1.50 1.05 1.00
59.8 24.0 34.9 nmf 18.3 22.9 27.2 9.7 nmf 19.2
0.3 nmf 2.7 0.8 5.5 6.1 1.8 1.2 25.5 6.4
0.0 29.5 41.8 (39.4) 0.0 88.7 91.5 0.0 0.0 197.5
1.02 0.43 1.53 3.17 1.04 1.53 0.99 3.48 1.08 1.04
0.72 0.37 1.45 2.82 0.62 1.03 0.63 2.49 0.77 0.30
109.7 nmf nmf 61.2 2.3 1.6 17.6 4.6 7.7 4.9
8.8 13.1 7.1 8.3 4.3 5.9 5.8 9.3 17.8 11.7
0.6 14.1 2.4 4.8 7.6 2.5 0.6 2.5 5.5 4.1
47.4 159.0 65.7 45.7 87.7 59.0 83.0 24.2 79.5 88.7
26.2 nmf 29.3 0.0 501.9 54.6 292.5 5.2 61.5 320.9
4.8 8.1 4.2 nmf 1.7 23.2 1.9 74.1 4.9 10.2
4.9 30.1 4.0 (6.6) (2.8) 12.1 2.0 15.3 0.6 4.2
0.3 2.4 0.6 1.0 0.3 0.6 0.4 0.5 1.8 1.7
2.9 nmf 8.1 (14.8) (5.0) 16.1 11.2 10.4 4.9 36.2