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1、Chapter12FinancialStatementAnalysis东莞电工培训http://www.px36.com/training-215.htmlPartAComparisonofFinancialAccountingInformationComparisonofFinancialAccountingInformationTypeofComparisonExample1.ComparisonsbetweencompaniesSalesGrowthSalesGrowthComparesalesgrowthforUnder
2、ArmourwithsalesgrowthforNike.2.Comparisonsovertime20102009CompareUnderArmour’searningsthisyearwithitsearningslastyear.3.ComparisonstoindustryCompanyRiskIndustryRiskCompareUnderArmour’slevelofriskwiththeaveragedegreeofriskforthesportsapparelindustry.UnderArmourNikeUnd
3、erArmourUnderArmourUnderArmourIndustryLO1VerticalAnalysisWeexpresseachiteminafinancialstatementasapercentageofthesamebaseamountUnderArmourandNikeCommon-SizeIncomeStatementsFortheYearsEndedDecember31,2006andMay31.2007($inmillions)UnderArmourNikeFortheyearended:Decembe
4、r31,2006May31,2007Amount%Amount%NetSales$430.7100.0$16,325.9100.0Costofgoodssold215.149.99,165.456.1Grossprofit215.650.17,160.543.9Operatingexpenses158.336.85,028.730.8Operatingincome57.313.32,131.813.1Otherincome(expense)1.8.468.1.4Incomebeforetax59.113.72,199.913.5
5、Incometaxexpense20.14.6708.44.4Netincome$39.09.1$1,491.59.1VerticalAnalysisUnderArmourandNikeCommon-SizeBalanceSheetsDecember31,2006andMay31.2007(inmillions)UnderArmourNikeDecember31,2006May31,2007Amount%Amount%AssetsCurrentassets$245.084.7$8,076.575.6Propertyandequi
6、pment29.910.31,678.315.7Intangibleassets7.92.7540.75.0Otherassets6.62.3392.83.7Totalassets$289.4100.0$10,688.3100.0LiabilitiesandStockholders’EquityCurrentliabilities$71.624.8$2,584.024.2Long-termliabilities3.41.21,078.610.1Commonstock148.051.12,140.520.0Retainedearn
7、ings66.422.94,885.245.7Totalliabilitiesandstockholders’equity$289.4100.0$10,688.3100.0LO2HorizontalAnalysisAnalyzetrendsinfinancialstatementdataforasinglecompanyovertimeUnderArmourIncomeStatementFortheYearsEndedDecember31(inmillions)YearIncrease(Decrease)20062005Amou
8、nt%Sales$430.7$281.1$149.653.2Costofgoodssold215.1145.269.948.1Grossprofit215.6135.979.758.6Operatingexpenses158.3100.058.358.3Oper
