Scribd Logo
Upload

Welcome to Scribd!

  • 38 views

    Gap Ineternational Financial Ratio Analysis Input Worksheet 12/6/2013

    Uploaded by

    fahadsahar
    This document contains financial ratio analysis for Gap International across four quarters. It includes calculations of liquidity, asset, profitability, debt, and other key ratios and compares them to industry averages. Many of the annual and quarterly ratios cannot be calculated due to missing or zero values in the data.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as XLSX, PDF, TXT or read online from Scribd

    Gap Ineternational Financial Ratio Analysis Input Worksheet 12/6/2013

    Uploaded by

    fahadsahar
    38 views7 pages
    This document contains financial ratio analysis for Gap International across four quarters. It includes calculations of liquidity, asset, profitability, debt, and other key ratios and compares them to industry averages. Many of the annual and quarterly ratios cannot be calculated due to missing or zero values in the data.

    Original Title

    Finncial Analyst

    Copyright

    © Attribution Non-Commercial (BY-NC)

    Available Formats

    XLSX, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    This document contains financial ratio analysis for Gap International across four quarters. It includes calculations of liquidity, asset, profitability, debt, and other key ratios and compares them to industry averages. Many of the annual and quarterly ratios cannot be calculated due to missing or zero values in the data.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    38 views7 pages

    Gap Ineternational Financial Ratio Analysis Input Worksheet 12/6/2013

    Uploaded by

    fahadsahar
    This document contains financial ratio analysis for Gap International across four quarters. It includes calculations of liquidity, asset, profitability, debt, and other key ratios and compares them to industry averages. Many of the annual and quarterly ratios cannot be calculated due to missing or zero values in the data.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 7

    Gap Ineternational

    Financial Ratio Analysis


    Input Worksheet
    12/6/2013

    Line Item

    Beginning of Year

    Inventory
    Total assets
    Owners' equity
    Number of common shares

    Line Item
    Current assets
    Fixed assets
    Total assets
    Average total assets
    Cash and cash equivalents
    Inventory
    Average inventory
    Current liabilities
    Total liabilities
    Owners' equity
    Number of common shares
    Average number of common shares
    Average owners' equity
    Market price per share
    Cash flow
    Cash flow per share
    Dividends paid
    Total sales
    Operating expenses
    Operating income
    Advertising expense
    Marketing expense
    Earnings before interest and taxes
    Interest expense
    Net income
    Total loan
    Value of collateral or property

    $0
    $0
    $0
    0

    Q1(2010)

    Q2 (2009)

    4,664
    3,321
    7,985
    3,993
    2,348
    1,477
    739
    2,131
    963
    4,891
    694
    347
    2,446
    0.00
    0

    Q3 (2008)

    Q4

    Annual

    4,004
    3,560
    7,564
    3,782
    1,715
    1,506
    753
    2,158
    1,019
    4,387
    716
    358
    2,194
    0.00
    0
    0.0
    0

    4,086
    3,752
    7,838
    3,919
    1,724
    1,575
    788
    2,433
    1,081
    4,274
    791
    396
    2,137
    0.00
    0
    0.0
    0

    0
    0
    0
    0
    0
    0
    0
    0
    0
    0
    0
    0
    0
    0.00
    0
    #DIV/0!
    0

    0
    0
    0
    0
    0
    0
    0
    0
    0
    0
    0
    0
    0
    0
    0
    #DIV/0!
    0

    14,197
    3,909
    10,288
    0
    0
    1,816
    714
    1,102

    14,526
    3,899
    10,627
    0
    0
    1,584
    617
    967

    15,763
    4,377
    11,386
    0
    0
    1,406
    539
    833

    0
    0
    0
    0
    0
    0
    0
    0

    44,486
    12,185
    32,301
    0
    0
    4,806
    1,870
    2,902

    0
    0

    0
    0

    50
    0

    0
    0

    0
    0

    0.0

    Gap Ineternational
    Ratio Analysis
    Q1

    Liquidity Ratios

    Q2

    Q3

    Q4

    Annual

    Definition:
    Current Ratio =

    Current Assets
    Current Liabilities

    Industry Average
    Variance
    Quarterly Growth/Decline
    Quick Ratio =

    Current Assets Inventory


    Current Liabilities

    Industry Average
    Variance
    Quarterly Growth/Decline

    1.86

    1.50

    0.32

    Current Liabilities
    Inventory

    1.44

    $4,664

    Cash and Cash Equivalents


    Current Liabilities

    1.10

    $4,664

    Industry Average
    Variance
    Quarterly Growth/Decline

    0.38

    1.68

    $1,477
    $2,131

    1.16

    $2,131
    $7,985

    0.24

    $2,131
    $1,477

    1.43

    $4,004

    $2,348
    $2,131

    0.79

    $4,004

    $3,909
    $10,288

    2.00
    (1.62)

    0.37

    #DIV/0!

    $1,506
    $2,158

    1.03

    $2,158
    $7,564

    0.21

    $2,158
    $1,506

    1.54

    $4,086

    $1,715
    $2,158

    0.71

    $4,086

    $3,899
    $10,627

    2.00
    (1.63)
    (0.01)

    0.38

    #DIV/0!

    $1,575
    $2,433

    #DIV/0!

    $2,433
    $7,838

    #DIV/0!

    $2,433
    $1,575

    #DIV/0!

    $0

    $1,724
    $2,433

    #DIV/0!

    $0

    $0

    $0

    $4,377
    $11,386

    2.00
    (1.62)
    0.02

    #DIV/0!

    #DIV/0!

    $0

    $0

    $0

    $0

    $0

    #DIV/0!

    $0

    $0

    $0

    $0
    $0

    $0
    $0

    $12,185
    $32,301

    $0
    $44,486

    $0
    $44,486

    2.00
    #DIV/0!

    $0
    $0

    #DIV/0!

    2.00
    #DIV/0!

    $0
    $0

    2.00
    #DIV/0!
    #DIV/0!
    =

    $0
    $0

    2.00
    #DIV/0!

    2.00
    #DIV/0!
    #DIV/0!
    =

    2.00
    #DIV/0!

    2.00
    #DIV/0!
    #DIV/0!

    2.00
    (1.29)
    (0.09)
    =

    $0
    $0

    7.20
    #DIV/0!
    #DIV/0!

    2.00
    (0.46)
    0.11
    =

    2.00
    #DIV/0!
    #DIV/0!

    2.00
    (1.79)
    (0.03)

    2.00
    (1.21)
    (0.31)
    =

    $4,086
    $2,433

    7.30
    (6.27)
    (0.13)

    2.00
    (0.57)
    (0.01)
    =

    2.00
    (0.32)
    (0.18)

    2.00
    (1.76)
    (0.07)

    2.00
    (0.90)

    Operating Expenses
    Operating Income

    $4,004
    $2,158

    7.00
    (5.84)
    (0.34)

    2.00
    (0.56)

    Industry Average
    Variance
    Quarterly Growth/Decline

    2.00
    (0.14)
    (0.33)

    2.00
    (1.68)

    Industry Average
    Variance
    Quarterly Growth/Decline

    Operating Ratio =

    $4,664
    $2,131

    7.00
    (5.50)

    Net Working Capital = Current Assets Current Liabilities


    Ratio
    Total Assets

    Cash Ratio =

    2.00
    0.19

    Industry Average
    Variance
    Quarterly Growth/Decline

    Current Liabilities to =
    Inventory Ratio

    2.19

    #DIV/0!
    2.00
    #DIV/0!

    $0
    $0

    2.00
    #DIV/0!
    #DIV/0!

    0.38
    2.00
    (1.62)

    The following calculations can be used for any expense line item or grouping of expense line items:
    Advertising Expense =
    to Sales Ratio

    Advertising Expense
    Total Sales

    Industry Average
    Variance
    Quarterly Growth/Decline
    Marketing Expense =
    to Sales Ratio
    Industry Average
    Variance
    Quarterly Growth/Decline

    0.00

    $0
    $14,197

    2.00
    (2.00)

    Marketing Expense
    Total Sales

    0.00

    2.00
    (2.00)

    0.00

    $0
    $14,526

    2.00
    (2.00)
    0.00
    =

    $0
    $14,197

    0.00

    2.00
    (2.00)
    0.00

    0.00

    $0
    $15,763

    2.00
    (2.00)
    0.00
    =

    $0
    $14,526

    0.00

    2.00
    (2.00)
    0.00

    #DIV/0!

    $0
    $0

    2.00
    #DIV/0!
    #DIV/0!
    =

    $0
    $15,763

    #DIV/0!

    2.00
    #DIV/0!
    #DIV/0!

    0.00

    2.00
    (2.00)

    $0
    $0

    0.00

    2.00
    (2.00)

    Gap Ineternational
    Ratio Analysis
    Q1

    Asset Ratios

    Q2

    Q3

    Q4

    Annual

    Definition:
    Inventory Turnover =
    Ratio

    Total Sales
    Average Inventory

    Industry Average
    Variance
    Quarter Growth/Decline
    Total Sales
    Fixed Assets

    Industry Average
    Variance
    Quarter Growth/Decline

    $14,197
    $739

    4.27

    Total Sales
    Total Assets

    Industry Average
    Variance
    Quarter Growth/Decline

    1.78

    $14,197
    $3,321

    Total Assets
    Owners' Equity

    1.63
    2.00
    (0.37)

    $14,526
    $753

    4.08

    $14,197
    $7,985

    1.92

    $14,526
    $3,560

    $7,985
    $4,891

    1.72
    2.00
    (0.28)
    0.09

    $15,763
    $788

    4.20

    $14,526
    $7,564

    2.01

    $15,763
    $3,752

    $7,564
    $4,387

    1.83
    2.00
    (0.17)
    0.11

    $0
    $0

    #DIV/0!

    $15,763
    $7,838

    #DIV/0!

    $0
    $0

    $7,838
    $4,274

    #DIV/0!
    2.00
    #DIV/0!
    #DIV/0!

    $44,486
    $0

    #DIV/0!

    $44,486
    $0

    $44,486
    $0

    $0
    $0

    2.00
    #DIV/0!

    $0
    $0

    2.00
    #DIV/0!
    #DIV/0!
    =

    #DIV/0!

    2.00
    #DIV/0!

    2.00
    #DIV/0!
    #DIV/0!

    2.00
    0.01
    0.09
    =

    #DIV/0!

    6.00
    #DIV/0!
    #DIV/0!

    2.00
    2.20
    0.12

    2.00
    (0.08)
    0.14
    =

    20.02

    6.00
    14.02
    0.73

    2.00
    2.08
    (0.19)

    2.00
    (0.22)

    19.29

    6.00
    13.29
    0.07

    2.00
    2.27

    Total Assets Ratio =

    Industry Average
    Variance
    Quarter Growth/Decline

    6.00
    13.22

    Fixed Assets Turnover =


    Ratio

    Asset to Equity Ratio

    19.22

    #DIV/0!
    2.00
    #DIV/0!

    $0
    $0

    #DIV/0!
    2.00
    #DIV/0!

    Gap Ineternational
    Ratio Analysis
    Q1

    Profitability Ratios

    Q2

    Q3

    Q4

    Annual

    Definition:
    Return on Assets Ratio =

    Net Income
    Average Total Assets

    Industry Average
    Variance
    Quarter Growth/Decline
    Return on Equity Ratio =

    Net Income
    Average Owners' Equity

    Net Income
    Total Sales

    Industry Average
    Variance
    Quarter Growth/Decline

    0.45

    0.08

    Earnings Before Interest and Taxes


    Total Assets

    0.23

    $1,102
    $2,446

    3.18
    2.00
    1.18

    $967
    $3,782

    0.44

    $1,102
    $14,197

    0.07

    $967
    $2,194

    $1,816
    $7,985

    0.21

    $967
    $14,526

    $1,102
    $347

    2.70
    2.00
    0.70
    (0.47)

    $833
    $3,919

    0.39

    0.05

    $1,584
    $7,564

    0.18

    $833
    $2,137

    $967
    $358

    2.11
    2.00
    0.11
    (0.59)

    $0
    $0

    #DIV/0!

    $833
    $15,763

    #DIV/0!

    $0
    $0

    $1,406
    $7,838

    #DIV/0!

    $0
    $0

    $833
    $396

    #DIV/0!
    2.00
    #DIV/0!
    #DIV/0!

    $2,902
    $0

    #DIV/0!

    $2,902
    $0

    0.07

    $2,902
    $44,486

    $4,806
    $0

    $2,902
    $0

    2.00
    (1.93)

    $0
    $0

    2.00
    #DIV/0!
    #DIV/0!
    =

    2.00
    #DIV/0!

    2.00
    #DIV/0!
    #DIV/0!
    =

    #DIV/0!
    2.00
    #DIV/0!

    2.00
    #DIV/0!
    #DIV/0!

    2.00
    (1.82)
    (0.03)
    =

    #DIV/0!
    2.00
    #DIV/0!
    #DIV/0!

    2.00
    (1.95)
    (0.01)

    2.00
    (1.79)
    (0.02)
    =

    2.00
    (1.61)
    (0.05)

    2.00
    (1.93)
    (0.01)
    =

    0.21
    2.00
    (1.79)
    (0.04)

    2.00
    (1.56)
    (0.01)

    2.00
    (1.77)

    Net Income
    Average Number of Common Shares

    0.26
    2.00
    (1.74)
    (0.02)

    2.00
    (1.92)

    Industry Average
    Variance
    Quarter Growth/Decline
    Earnings per Share Ratio =

    $1,102
    $3,993

    2.00
    (1.55)

    Industry Average
    Variance
    Quarter Growth/Decline
    Basic Earnings =
    Power Ratio

    2.00
    (1.72)

    Industry Average
    Variance
    Quarter Growth/Decline
    Profit Margin Ratio =

    0.28

    #DIV/0!

    2.00
    #DIV/0!

    $0
    $0

    #DIV/0!
    2.00
    #DIV/0!

    Gap Ineternational
    Ratio Analysis
    Q1

    Debt Ratios

    Q2

    Q3

    Q4

    Annual

    Definition:
    Total Debt Ratio/
    =
    Leaverage Ratio

    Total Liabilities

    0.12

    Total Assets
    Industry Average
    Variance
    Quarter Growth/Decline
    Interest Coverage Ratio

    2.00
    (1.88)

    Earnings Before Interest and Taxes


    Interest Expense

    Industry Average
    Variance
    Quarter Growth/Decline
    Debt/Equity Ratio =

    Total Liabilities
    Owners' Equity

    Loan to Value Ratio =

    2.54

    $1,816
    $714

    0.20

    #DIV/0!
    2.00
    #DIV/0!

    $1,019

    $963
    $4,891

    $0
    $0

    2.57

    0.23

    #DIV/0!
    2.00
    #DIV/0!
    #DIV/0!

    $1,081

    $1,584
    $617

    $1,019
    $4,387

    2.61

    $1,406
    $539

    0.25

    $0
    $0

    #DIV/0!
    2.00
    #DIV/0!
    #DIV/0!

    $0

    $1,081
    $4,274

    $50
    $0

    #DIV/0!

    #DIV/0!

    #DIV/0!
    2.00
    #DIV/0!
    #DIV/0!

    $0
    $0

    2.00
    #DIV/0!

    $0
    $0

    2.57

    $4,806
    $1,870

    $0
    $0

    $0
    $0

    2.00
    0.57

    $0
    $0

    2.00
    #DIV/0!
    #DIV/0!
    =

    #DIV/0!

    $0

    2.00
    #DIV/0!
    #DIV/0!

    2.00
    (1.75)
    0.02
    =

    2.00
    #DIV/0!
    #DIV/0!

    2.00
    0.61
    0.04
    =

    #DIV/0!

    $7,838
    2.00
    (1.86)
    0.00

    2.00
    (1.77)
    0.04
    =

    0.14

    $7,564

    2.00
    0.57
    0.02

    2.00
    (1.80)

    Total Loan
    Value of Collateral or Property

    0.13
    2.00
    (1.87)
    0.01

    2.00
    0.54

    Industry Average
    Variance
    Quarter Growth/Decline

    Industry Average
    Variance
    Quarter Growth/Decline

    $963
    $7,985

    #DIV/0!
    2.00
    #DIV/0!

    $0
    $0

    #DIV/0!
    2.00
    #DIV/0!

    Gap Ineternational
    Ratio Analysis
    Q1

    Market Ratios

    Q2

    Q3

    Q4

    Annual

    Definition:
    Earnings per Share =
    (EPS) Ratio

    Net Income
    Average Number of Common Shares

    Industry Average
    Variance
    Quarter Growth/Decline
    Price to Earnings Ratio =

    Market Price per Share


    Earnings per Share

    Industry Average
    Variance
    Quarter Growth/Decline

    $1,102
    347

    0.00

    Market Price per Share


    Cash Flow per Share

    #DIV/0!

    $0.00
    $3.18

    0.00
    2.00
    (2.00)

    $967
    358

    0.00

    $0.00
    $0.00

    #DIV/0!

    $0.00
    $2.70

    $0
    $1,102

    0.00
    2.00
    (2.00)
    0.00

    $833
    396

    0.00

    $0.00
    $0.00

    #DIV/0!

    $0.00
    $2.11

    $0
    $967

    0.00
    2.00
    (2.00)
    0.00

    $0
    0

    #DIV/0!

    $0.00
    $0.00

    #DIV/0!

    $0.00
    #DIV/0!

    $0
    $833

    #DIV/0!
    2.00
    #DIV/0!
    #DIV/0!

    $2,902
    0

    #DIV/0!

    $0.00
    #DIV/0!

    $0.00
    #DIV/0!

    $0
    $2,902

    2.00
    #DIV/0!

    $0.00
    #DIV/0!

    2.00
    #DIV/0!
    #DIV/0!
    =

    #DIV/0!

    2.00
    #DIV/0!

    2.00
    #DIV/0!
    #DIV/0!

    2.00
    #DIV/0!
    #DIV/0!
    =

    #DIV/0!

    2.00
    #DIV/0!
    #DIV/0!

    2.00
    (2.00)
    0.00

    2.00
    #DIV/0!
    #DIV/0!
    =

    $2.11

    2.00
    0.11
    (0.59)

    2.00
    (2.00)
    0.00

    2.00
    #DIV/0!

    Dividends Paid
    Net Income

    $2.70

    2.00
    0.70
    (0.47)

    2.00
    (2.00)

    Industry Average
    Variance
    Quarter Growth/Decline
    Payout Ratio =

    2.00
    1.18

    Industry Average
    Variance
    Quarter Growth/Decline
    Price to Cash Flow =
    Ratio

    $3.18

    #DIV/0!

    2.00
    #DIV/0!

    $0
    $0

    0.00
    2.00
    (2.00)

    You might also like