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Financial Statement Analysis

Report includes: 1 month(s) 49 day(s), from 09.04.2008 to 28.05.2008

  Name Start value End value Dynamic Contains
Root Financial Statement Analysis 57,84 % 46,43 % -11,41 %
Liquidity Ratios (35,5%, -27,04%Down)
Asset Turnover Ratios (49,5%, 14,29%Up)
Financial Leverage Ratios (51,8%, -32,84%Down)
Profitability Ratios (46,3%, 3,28%Up)

Graph for Financial Statement Analysis

Graph for Financial Statement Analysis

Data for Financial Statement Analysis

DatesValue
09.04.200857,84
16.04.200829,98
23.04.200841,16
30.04.200847,56
07.05.200849,25
14.05.200855,75
21.05.200845,87
28.05.200846,43

Liquidity Ratios

  Name Start value End value Dynamic Parent Contains
Root Liquidity Ratios 62,56 % 35,52 % -27,04% Financial Statement Analysis
Indicators
Current Ratio
Quick Ratio
Cash Ratio
Description These ratiosprovide information about the ability of a company to meet its short-term financial obligations.

Graph for Liquidity Ratios

Graph for Liquidity Ratios

Data for Liquidity Ratios

DatesValueWeight
09.04.200862,562
16.04.200854,242
23.04.200844,742
30.04.200836,342
07.05.200862,342
14.05.200844,422
21.05.200835,082
28.05.200835,522

Current Ratio

  Name Start value End value Dynamic Measure units Optimization method Parent
Root Current Ratio 2,368 1,294 -1,074 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

Graph for Current Ratio

Data for Current Ratio

DatesWeightMinMaxValue
09.04.20084132,368
16.04.20084132,514
23.04.20084131,472
30.04.20084131,388
07.05.20084132,912
14.05.20084132,408
21.05.20084132,402
28.05.20084131,294

Quick Ratio

  Name Start value End value Dynamic Measure units Optimization method Parent
Root Quick Ratio 1,757 1,378 -0,379 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

Graph for Quick Ratio

Data for Quick Ratio

DatesWeightMinMaxValue
09.04.20084121,757
16.04.20084121,374
23.04.20084121,813
30.04.20084121,698
07.05.20084121,377
14.05.20084121,362
21.05.20084121,038
28.05.20084121,378

Cash Ratio

  Name Start value End value Dynamic Measure units Optimization method Parent
Root Cash Ratio 15,514 43,834 + 28,32 Score Maximize Liquidity Ratios
Description Cash Ratio is the most conservative of the mentioned liquidity ratios and can be calculated as follows: Cash Ratio = (Cash + Marketable Securities) / Current Liabilities. Similarly to Current and Quick ratios, the higher the Cash Ratio, the more likely it is that the company will be ably to cover its short-term liabilities.

Graph for Cash Ratio

Graph for Cash Ratio

Data for Cash Ratio

DatesWeightMinMaxValue
09.04.2008216015,514
16.04.2008216027,55
23.04.200821609,201
30.04.200821602,947
07.05.2008216027,609
14.05.200821606,251
21.05.2008216017,284
28.05.2008216043,834

Asset Turnover Ratios

  Name Start value End value Dynamic Parent Contains
Root Asset Turnover Ratios 35,22 % 49,51 % + 14,29% 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

Graph for Asset Turnover Ratios

Data for Asset Turnover Ratios

DatesValueWeight
09.04.200835,222
16.04.200858,752
23.04.200863,412
30.04.200838,272
07.05.200848,322
14.05.200864,592
21.05.200845,492
28.05.200849,512

Account Receivables Turnover

  Name Start value End value Dynamic Measure units Optimization method Parent
Root Account Receivables Turnover 6,01 4,995 -1,015 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

Graph for Account Receivables Turnover

Data for Account Receivables Turnover

DatesWeightMinMaxValue
09.04.200823106,01
16.04.200823109,013
23.04.200823109,979
30.04.200823104,239
07.05.200823105,569
14.05.200823105,38
21.05.200823104,862
28.05.200823104,995

Average Receivables Collection Period

  Name Start value End value Dynamic Measure units Optimization method Parent
Root Average Receivables Collection Period 29,88 23,14 -6,74 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

Graph for Average Receivables Collection Period

Data for Average Receivables Collection Period

DatesWeightMinMaxValue
09.04.20083203029,88
16.04.20083203020,47
23.04.20083203028,44
30.04.20083203025,33
07.05.20083203027,62
14.05.20083203023,74
21.05.20083203026,78
28.05.20083203023,14

Days of Inventory Sales

  Name Start value End value Dynamic Measure units Optimization method Parent
Root Days of Inventory Sales 48,12 46,275 -1,845 days Minimize Asset Turnover Ratios
Description Days of Inventory Sales measure indicates the possible number of days of sales with the inventory on hand, in other words it determines whether there was a too big investment in the company's inventory. Days of Inventory Sales = (Days in the Period * Average Inventory) / Cost of Goods Sold

Graph for Days of Inventory Sales

Graph for Days of Inventory Sales

Data for Days of Inventory Sales

DatesWeightMinMaxValue
09.04.20083156048,12
16.04.20083156046,32
23.04.20083156020,355
30.04.20083156036,87
07.05.20083156036,78
14.05.20083156018,105
21.05.20083156019,365
28.05.20083156046,275

Financial Leverage Ratios

  Name Start value End value Dynamic Parent Contains
Root Financial Leverage Ratios 84,62 % 51,78 % -32,84% Financial Statement Analysis
Indicators
Debt-to-Equity Ratio
Total Debt Ratio
Interest Coverage Ratio
Description These ratios provide information about a long-term solvency of the company.

Graph for Financial Leverage Ratios

Graph for Financial Leverage Ratios

Data for Financial Leverage Ratios

DatesValueWeight
09.04.200884,623
16.04.200816,483
23.04.200818,363
30.04.200856,443
07.05.200824,53
14.05.200862,983
21.05.200847,43
28.05.200851,783

Debt-to-Equity Ratio

  Name Start value End value Dynamic Measure units Optimization method Parent
Root Debt-to-Equity Ratio 0,6525 0,745 + 0,0925 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

Graph for Debt-to-Equity Ratio

Data for Debt-to-Equity Ratio

DatesWeightMinMaxValue
09.04.200840,530,6525
16.04.200840,532,8125
23.04.200840,532,825
30.04.200840,530,8025
07.05.200840,532,69
14.05.200840,532,1275
21.05.200840,532,585
28.05.200840,530,745

Total Debt Ratio

  Name Start value End value Dynamic Measure units Optimization method Parent
Root Total Debt Ratio 0,4256 0,5056 + 0,08 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

Graph for Total Debt Ratio

Data for Total Debt Ratio

DatesWeightMinMaxValue
09.04.200820,10,90,4256
16.04.200820,10,90,3976
23.04.200820,10,90,8456
30.04.200820,10,90,756
07.05.200820,10,90,1376
14.05.200820,10,90,2064
21.05.200820,10,90,564
28.05.200820,10,90,5056

Interest Coverage Ratio

  Name Start value End value Dynamic Measure units Optimization method Parent
Root Interest Coverage Ratio 9,04 3,168 -5,872 Score Maximize Financial Leverage Ratios
Description Interest Coverage Ratio helps to determine the ability of the company to repay its debt obligations and equals to the earnings before interest and taxes (EBIT) divided by the interest expense.

Graph for Interest Coverage Ratio

Graph for Interest Coverage Ratio

Data for Interest Coverage Ratio

DatesWeightMinMaxValue
09.04.200842109,04
16.04.200842102,184
23.04.200842104,84
30.04.200842105,536
07.05.200842102,096
14.05.200842108,336
21.05.200842108,472
28.05.200842103,168

Profitability Ratios

  Name Start value End value Dynamic Parent Contains
Root Profitability Ratios 43,01 % 46,29 % + 3,28% 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

Graph for Profitability Ratios

Data for Profitability Ratios

DatesValueWeight
09.04.200843,013
16.04.20088,133
23.04.200846,733
30.04.200852,373
07.05.200865,93
14.05.200850,183
21.05.200851,783
28.05.200846,293

Net Profit Margin

  Name Start value End value Dynamic Measure units Optimization method Parent
Root Net Profit Margin 29,17 35,11 + 5,94 % 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

Graph for Net Profit Margin

Data for Net Profit Margin

DatesWeightMinMaxValue
09.04.20083104029,17
16.04.20083104012,94
23.04.20083104022
30.04.20083104024,94
07.05.20083104034,57
14.05.20083104019,51
21.05.20083104016,87
28.05.20083104035,11

Gross Profit Margin

  Name Start value End value Dynamic Measure units Optimization method Parent
Root Gross Profit Margin 29,7 33,5 + 3,8 % 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

Graph for Gross Profit Margin

Data for Gross Profit Margin

DatesWeightMinMaxValue
09.04.20082255029,7
16.04.20082255027,175
23.04.20082255035,75
30.04.20082255033,975
07.05.20082255028,025
14.05.20082255049,825
21.05.20082255033,125
28.05.20082255033,5

Return on Shareholders' Equity (ROE)

  Name Start value End value Dynamic Measure units Optimization method Parent
Root Return on Shareholders' Equity (ROE) 3,266 3,014 -0,252 % Maximize Profitability Ratios
Description ROE is one of the most important financial profitability ratios. It measures the rate of return on the shareholder's equity. It equals to the (Net Income divided by the Total Equity)*100%.

Graph for Return on Shareholders' Equity (ROE)

Graph for Return on Shareholders' Equity (ROE)

Data for Return on Shareholders' Equity (ROE)

DatesWeightMinMaxValue
09.04.200833103,266
16.04.200833103,693
23.04.200833107,991
30.04.200833109,951
07.05.200833109,153
14.05.200833104,407
21.05.200833109,195
28.05.200833103,014
Created by: AKS-Labs
Report created with Balanced Scorecard Designer at 02.05.2008 12:58:13

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