This is a Financial Statement Analysis Metric Dashboard (Diamond) Report, it is one of reports that Balanced Scorecard Designer can generate for Financial Statement Analysis KPI. With this software you can also design your own scorecards, KPIs and metrics.

Financial Statement Analysis

Report includes: 1 day(s), from 28.10.2008 to 28.10.2008

Name

Start value

End value

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Contains

Financial Statement Analysis

46,88 %

0 %

Liquidity Ratios	(22%, 0%)
Asset Turnover Ratios	(44,6%, 0%)
Financial Leverage Ratios	(83,4%, 0%)
Profitability Ratios	(28,4%, 0%)

Graph for Financial Statement Analysis

Data for Financial Statement Analysis

Dates	Value
28.10.2008	46,88

Liquidity Ratios

Name

Start value

End value

Dynamic

Parent

Contains

Liquidity Ratios

22,02 %

Financial Statement Analysis

Indicators

Current Ratio

Quick Ratio

Cash Ratio *

* - Information for this metric is limited in sample report Description These ratiosprovide information about the ability of a company to meet its short-term financial obligations.

Graph for Liquidity Ratios

Data for Liquidity Ratios

Dates	Value	Weight
28.10.2008	22,02	2

Current Ratio

	Name	Start value	End value	Dynamic	Measure units	Optimization method	Parent
	Current Ratio	1,054	1,054	0	Score	Maximize	Liquidity Ratios

Description The current ratio is known as the best measure of liquidity.
It can be calculated by the division of current assets by the current liabilities of the company.
Typical values of the Current Ratio may vary depending on the industry and business nature. The higher the current ratio, the higher is the ability of a company to cover its short-term bills. The current ratio of less then 1 may mean that the company has negative Working Capital and is having internal liquidity problems.

Graph for Current Ratio

Data for Current Ratio

Dates	Weight	Min	Max	Value
28.10.2008	4	1	3	1,054

Quick Ratio

	Name	Start value	End value	Dynamic	Measure units	Optimization method	Parent
	Quick Ratio	1,184	1,184	0	Score	Maximize	Liquidity Ratios

Description Quick Ratio or the "Acid Test" as this ratio is sometimes referred to, is a more strict measure of the liquidity within the company because it does not include inventories or other low-liquid assets.
It equals to the sum of cash, marketable securities and receivables divided by the current liabilities of the company.
Similarly to the Current Ratio, the higher the Quick Ratio, the higher is the possibility of a company to cover its short-term liabilities.

Graph for Quick Ratio

Data for Quick Ratio

Dates	Weight	Min	Max	Value
28.10.2008	4	1	2	1,184

Asset Turnover Ratios

Name

Start value

End value

Dynamic

Parent

Contains

Asset Turnover Ratios

44,63 %

Financial Statement Analysis

Indicators

Account Receivables Turnover

Average Receivables Collection Period

Days of Inventory Sales *

Inventory Turnover *

* - Information for this metric is limited in sample report Description These ratios provide information about the efficiency of the firm's asset utilization.

Graph for Asset Turnover Ratios

Data for Asset Turnover Ratios

Dates	Value	Weight
28.10.2008	44,63	2

Account Receivables Turnover

	Name	Start value	End value	Dynamic	Measure units	Optimization method	Parent
	Account Receivables Turnover	6,493	6,493	0	Score	Maximize	Asset Turnover Ratios

Description Account Receivables Turnover is a measure of the company's ability to collect receivables and can be derived as follows: Receivables Turnover = Net Annual Sales / Average Receivables. Please note, that in this case it is better to use average receivables rather than end-of-year balance.
Target description The meaning of AR turnover should be close to the industry norm.

Graph for Account Receivables Turnover

Data for Account Receivables Turnover

Dates	Weight	Min	Max	Value
28.10.2008	2	3	10	6,493

Average Receivables Collection Period

	Name	Start value	End value	Dynamic	Measure units	Optimization method	Parent
	Average Receivables Collection Period	25,84	25,84	0	days	Minimize	Asset Turnover Ratios

Description Average Collection Period is the average number of days it takes for the company's customers to pay their bills. It can be calculated as follows: Average receivables collection period = 365 / receivables turnover.
Target description It is considered, that the meaning of this metric should be close to the industry norm.

Graph for Average Receivables Collection Period

Data for Average Receivables Collection Period

Dates	Weight	Min	Max	Value
28.10.2008	3	20	30	25,84

Financial Leverage Ratios

Name

Start value

End value

Dynamic

Parent

Contains

Financial Leverage Ratios

83,44 %

Financial Statement Analysis

Indicators

Debt-to-Equity Ratio

Total Debt Ratio

Interest Coverage Ratio *

* - Information for this metric is limited in sample report Description These ratios provide information about a long-term solvency of the company.

Graph for Financial Leverage Ratios

Data for Financial Leverage Ratios

Dates	Value	Weight
28.10.2008	83,44	3

Debt-to-Equity Ratio

	Name	Start value	End value	Dynamic	Measure units	Optimization method	Parent
	Debt-to-Equity Ratio	0,615	0,615	0	Score	Minimize	Financial Leverage Ratios

Description Debt-to-Equity Ratio is a measure of the company's use of the fixed-cost financing sources that reflect its financial leverage. Debt-to-Equity Ratio is the ratio of Total Long-Term Debt to Total Equity, where Total Long-Term Debt equals to the sum of long-term liabilities, deferred taxes, and the present value of lease obligations. It is possible to exclude preferred equity from the Total Equity and work with owner's equity only. The change of this ratio shows the degree of reliance of the company on debt as a source of financing.

Graph for Debt-to-Equity Ratio

Data for Debt-to-Equity Ratio

Dates	Weight	Min	Max	Value
28.10.2008	4	0,5	3	0,615

Total Debt Ratio

	Name	Start value	End value	Dynamic	Measure units	Optimization method	Parent
	Total Debt Ratio	0,1672	0,1672	0	Score	Minimize	Financial Leverage Ratios

Description Total Debt Ratio is the way to analyze the debt utilization of the company and is equal to Total Debt divided by Total Capital, where Total capital is the sum of Total Debt and Total Equity. It is worth mentioning that this ratio includes Current Liabilities in both the numerator and denominator. Similarly to Debt-to-Equity Ratio, the changes in this ratio suggest the changes of reliance of on debt as a source of financing.

Graph for Total Debt Ratio

Data for Total Debt Ratio

Dates	Weight	Min	Max	Value
28.10.2008	2	0,1	0,9	0,1672

Profitability Ratios

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Start value

End value

Dynamic

Parent

Contains

Profitability Ratios

28,38 %

Financial Statement Analysis

Indicators

Net Profit Margin

Gross Profit Margin

Return on Shareholders' Equity (ROE) *

Return on Total Assets (ROA) *

* - Information for this metric is limited in sample report Description These ratios provide information about the company's ability to generate profits.

Graph for Profitability Ratios

Data for Profitability Ratios

Dates	Value	Weight
28.10.2008	28,38	3

Net Profit Margin

	Name	Start value	End value	Dynamic	Measure units	Optimization method	Parent
	Net Profit Margin	13,48	13,48	0	%	Maximize	Profitability Ratios

Description Net Profit Margin is a measure of the company's profitability and equals to (Net Income divided by the Net Sales) * 100%. It indicates how effective the company is at a cost control. The higher this ratio, the higher is the ability of the company to effectively convert its revenue into the actual profit.

Graph for Net Profit Margin

Data for Net Profit Margin

Dates	Weight	Min	Max	Value
28.10.2008	3	10	40	13,48

Gross Profit Margin

	Name	Start value	End value	Dynamic	Measure units	Optimization method	Parent
	Gross Profit Margin	44,775	44,775	0	%	Maximize	Profitability Ratios

Description Gross Profit Margin is a measure of the company's profitability and can be calculated as follows: Gross Profit Margin = (Revenue - Cost of Goods Sold) * 100%/Revenue and indicates what the company's pricing and mark-up policies are.

Graph for Gross Profit Margin

Data for Gross Profit Margin

Dates	Weight	Min	Max	Value
28.10.2008	2	25	50	44,775

Created by: AKS-Labs
Report created with Balanced Scorecard Designer at 20.11.2008 17:13:56