Escolar Documentos
Profissional Documentos
Cultura Documentos
Dear Student,
By using this Template, you hereby agree to the Copyright terms and
conditions. This Template should save you considerable time and allow for
your presentation to be more professional. Do not mistake this Template
for doing all of the work. Your assignment is to analyze and present
strategies for the next three years. You will still need to do the research and
enter key internal and external information into the Template. The
Template does not gather or prioritize information. It does however
assimilate information you enter in a professional way and does many
calculations for you once that critical information is entered. Best of luck,
with your project.
To perform an External Audit, enter ten opportunities and ten threats. For
purposes of this Template, it is vital you have ten of each, no more, no less.
2.
After entering ten opportunities and ten threats, enter the weight you want
to assign to each factor. Be sure to check the bottom of the "Enter Weight
Below" column, to make sure your entire column sums is equal to 1.00
3.
8.
9.
10.
To perform the CPM, enter in twelve critical success factors. You may use
some of the ones listed below if you like but try to use ones that are more
pertinent to your company. For example, if your case is Delta Airlines,
having a) on time arrival b) extra fees c) frequent flyer points, etc may be
better choices than the canned ones below. For purposes of this Template, it
is vital you have twelve factors no more, no less.
2.
After entering in twelve critical success factors, enter in the weight you
want to assign each one. Be sure to check the bottom of the "Enter Weight
Below" column, to make sure your sum weight is equal to 1.00
3.
After entering in your weights, type the name of your company and two
other competitors in the corresponding boxes.
4.
After entering in the weights and identifying your company and two rival
firms, then enter in a corresponding rating in the "Enter Rating Below"
column for each organization. DO NOT ASSIGN THE COMPANIES THE
SAME RATING, TAKE A STAND, MAKE A CHOICE. The coding
scheme is provided below.
CPM Matrix
Advertising
Market Penetration
Brand
Global Expansion
R&D
Employee Dedication
Financial Profit
Customer Loyalty
Market Share
Product Quality
Top Management
Price Competitiveness
1 = "major weaknesses"
2 = "minor weaknesses"
3 = "minor strength"
4 = "major strength"
3.
After entering in ten strengths and ten weaknesses scroll down the page and
enter in the weight you want to assign each one. Be sure to check the
bottom of the "Enter Weight Below" column, to make sure your sum weight
is equal to 1.00
After entering in the weights, then enter in a corresponding rating in the
"Enter Rating Below" column. The coding scheme is provided below.
Reminder weaknesses must be 1 or 2 and strengths must be 3 or 4
1 = "major weaknesses"
2 = "minor weaknesses"
3 = "minor strength"
4 = "major strength"
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
2.
Click on the SWOT Hyperlink to the right and add your SO,WO,ST, and WT Strategies.
After finishing Step 2, click on the IE matrix link to the right. Then
perform the same tasks you performed for the BCG. Also, be sure to type
in your company name in the appropriate quadrant according to your IFE
and EFE scores. These may be found on the EFE-IFE tab at the bottom of
your Excel Spreadsheet. Don't worry about the "light green warning"
when adjusting the pies.
Profits
1.
2.
Use five (and only five) factors for each Financial Position (FP), Stability
Position (SP), Competitive Position (CP), and Industry Position (IP).
Enter the five factors you wish to use each for FP, SP, CP, and IP and the
corresponding rating each factor should receive. You may use the factors
provided here, but try to determine key factors related to your company and
industry in the same manner you did with the CPM. The calculations are
done automatically and the rating scale is provided below
3.
Next click the SPACE Link to your right. There move the box to the plot
location derived from step two. These numbers will be located to the left of
the SPACE Matrix on the SPACE page. After moving the box to the
corresponding area, then click the arrow portion of the vector and move it
so the arrow goes though the box. Don't worry about the "light green
warning" when adjusting the box and vector
FP and IP
Positive 1 (worst) to Positive 7 (best)
CP and SP
Negative 1 (best) to Negative 7 (worst)
Financial Position (FP)
Return on Investment (ROI)
Leverage
Liquidity
Working Capital
Cash Flow
Industry Position (IP)
Growth Potential
Financial Stability
Ease of Entry into Market
Resource Utilization
Profit Potential
Customer Loyalty
Technological know-how
Control over Suppliers and Distributors
Stability Position (SP)
Rate of Inflation
Technological Changes
Price Elasticity of Demand
Competitive Pressure
Barriers to Entry into Market
Type your company in the appropriate quadrant to the right. Click in the
remaining quadrants and press the space bar to avoid Excel placing a 0 in
those respective quadrants.
Grand Strategy Matrix
0 = Not applicable
1 = Not attractive
2 = Somewhat attractive
3 = Reasonably attractive
4 = Highly attractive
Opportunities
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
0
0
0
0
0
0
0
0
0
0
Threats
1.
2.
3.
4.
0
0
0
0
5.
6.
7.
8.
9.
10.
0
0
0
0
0
0
Strengths
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
Weaknesses
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
EPS-EBIT Chart
Scroll down
1.
Enter the data in the cells below. You need to use the same years for your
company and competitor for the charts to be compared. If your company's
year end is (for example) in July 2009, and the competitors is in December
2008. It is not the end of the world, just enter the most recent data and tell
the class this when you present the charts. All data should be in millions.
2.
3.
Do not use the historical percent change method blindly for determining
the respective proforma year. The respective proforma year information
should be estimates based on the financial numbers from your
recommendations. The template only performs proforma data for your
company.
Scan the financial charts (click the blue link below) and select graphs that
reveal the most information. It is not expected nor a wise use of time to
discuss every graph.
Click Here to View Financial Graphs
Warning, do not change the information below, it will make all your charts wrong!
Apple
Revenue
Net Income
Assets
Liabilities
Cash
Goodwill + Intangibles
Inventory
Long Term Debt
Stockholders' Equity
Cost of Goods Sold
Current Assets
Current Liabilities
Accounts Receivable
IBM
Revenue
Net Income
Assets
Liabilities
Cash
Goodwill + Intangibles
Inventory
Long Term Debt
Stockholders' Equity
Cost of Goods Sold
Current Assets
Current Liabilities
Accounts Receivable
The ratios below are calculated for you automatically using the
equations given (there are slightly different ways to calculate the same
ratio.) You may cut and paste special this into your power point or you
may use the graphs that are also generated for you automatically. If
you are getting a number different from one published online for a
ratio, it is likely the online version used a different equation for the
ratios, rounding, a different year was used, or maybe you just entered
the data wrong (typo). The answers the template generates are 100%
accurate because they come straight from the data you entered off the
financial statements. Just make sure you are using the same equations
for your company and the competitor. For example. Debt/Equity can be
calculated Total Debt/Equity or Total Liabilities/Equity. They are both
correct and both called Debt/Equity but will generate quite different
numbers. If you are going to compare your company to a competitor,
make sure you are using the same equation for both (obviously, the
Template accomplishes this for you).
Current Ratio
Quick Ratio
Long Term Debt to Equity
Inventory Turnover
Total Assets Turnover
Accounts Receivable Turnover
Average Collection Period
Gross Profit Margin
Net Profit Margin
Return on Total Assets (ROA)
Return on Equity (ROE)
Click Here To View Financial Ratio Graphs
Current Ratio
Quick Ratio
Long Term Debt to Equity
Inventory Turnover
Total Assets Turnover
Accounts Receivable Turnover
Average Collection Period
Gross Profit Margin
=
=
=
=
=
=
=
=
=
=
=
Enter Weight
Below
Enter Rating
Below
0.05
0.06
0.04
0.04
0.10
0.08
0.03
0.09
0.04
0.05
Enter Weight
Below
Enter Rating
Below
0.05
0.08
0.04
0.03
0.04
0.04
0.03
EFE Matrix
0.03
0.07
0.01
1.00
Enter Rating
Below
Enter Weight
Below
Pascual
Unilab
0.06
0.04
0.06
2
3
3
4
4
4
0.10
0.17
0.07
0.08
0.06
0.08
0.09
0.12
0.07
2
4
4
3
3
3
4
4
4
1.00
Enter Weight
Below
Enter Rating
Below
3
4
3
4
3
4
3
3
4
0.10
0.06
0.05
0.02
0.05
0.07
0.06
0.10
0.09
0.01
Enter Weight
Below
Enter Rating
Below
0.10
0.02
0.07
0.04
0.06
0.03
0.03
0.04
IFE Matrix
WT Strategies.
1.00
Stockholders'
Equity
Net Income
Share Price
EPS
Company Worth
Shares
Outstanding
BCG Matrix
IE Matrix
2 Division Company
3 Division Company
Domestic
International
Men
Space Matrix
Ratings
5
3
4
6
4
6
5
4
5
6
Ratings
-3
-2
-3
-1
-4
-7
-1
-5
-5
-4
Quadrant 1
QSPM
Quadrant 2
Quadrant 3
Quadrant 4
Strategy One
Strategy Two
AS Ratings
AS Ratings
AS Ratings
AS Ratings
AS Ratings
AS Ratings
AS Ratings
AS Ratings
EBIT
Recession
Normal
Boom
$2,000
$2,001
$4,000
Amounted Needed
Interest Rate
(decimal form)
$500
0.05
Current Shares
Outstanding
0.30
500
Share Price
New Shares
Outstanding
Debt Financing
Percent
Stock Financing
Percent
0.80
0.20
508
Your Company
Apple
Historical Year 1
1990
$1
$2
$3
$4
$5
$6
$7
$8
$9
$11
$22
$33
$44
Historical Year 1
1990
$2
$3
$4
$5
$6
$7
Top Competitor
IBM
Historical Year 2 Historical Year 3 Proforma Year 1
1991
$1
$2
$3
$4
$5
$6
$7
$8
$9
$11
$22
$33
$44
1992
$1
$2
$3
$4
$5
$6
$7
$8
$9
$11
$22
$33
$44
1992
$2
$3
$4
$5
$6
$7
1993
$1
$2
$3
$4
$5
$6
$7
$8
$9
$11
$22
$33
$44
Proforma Year 2
Proforma Year 3
1994
$1
$2
$3
$4
$5
$6
$7
$8
$9
$11
$22
$33
$44
1995
$1
$2
$3
$4
$5
$6
$7
$8
$9
$11
$22
$33
$44
$8
$9
$11
$22
$33
$44
$55
$8
$9
$11
$22
$33
$44
$55
1990
0.7
0.5
0.9
0.1
0.3
0.0
16060.0
-10.0
2.0
0.7
0.2
1991
0.7
0.5
0.9
0.1
0.3
0.0
16060.0
-10.0
2.0
0.7
0.2
$8
$9
$11
$22
$33
$44
$55
Apple
1992
1993
0.7
0.7
0.5
0.5
0.9
0.9
0.1
0.1
0.3
0.3
0.0
0.0
16060.0
16060.0
-10.0
-10.0
2.0
2.0
0.7
0.7
0.2
0.2
1994
0.7
0.5
0.9
0.1
0.3
0.0
16060.0
-10.0
2.0
0.7
0.2
1995
0.7
0.5
0.9
0.1
0.3
0.0
16060.0
-10.0
2.0
0.7
0.2
Enter Rating
Below
Pfizer
3
4
4
4
3
3
3
3
3
3
3
3
Stockholders'
Equity
Net Income
Share Price
EPS
Shares
Outstanding
3 Division Company
4 Division Compa
Women
Children
North America
South America
1.0
1990
0.8
0.6
0.8
0.3
0.5
0.0
10037.5
-10.0
1.5
0.8
0.3
IBM
1991
0.8
0.6
0.8
0.3
0.5
0.0
10037.5
-10.0
1.5
0.8
0.3
1992
0.8
0.6
0.8
0.3
0.5
0.0
10037.5
-10.0
1.5
0.8
0.3
4 Division Company
Asia
Europe
Thissheetisprotected
CompetitiveProfileMatrix(CPM)
Pascual
CriticalSuccessFactors
Unilab
Pfizer
Advertising
MarketPenetration
Brand
GlobalExpansion
R&D
EmployeeDedication
FinancialProfit
CustomerLoyalty
MarketShare
ProductQuality
TopManagement
PriceCompetitiveness
0.06
0.04
0.06
0.10
0.17
0.07
0.08
0.06
0.08
0.09
0.12
0.07
Totals
1.00
2
3
3
2
4
4
3
3
3
4
4
4
0.12
0.12
0.18
0.20
0.68
0.28
0.24
0.18
0.24
0.36
0.48
0.28
3.36
4
4
4
3
4
3
4
3
4
3
3
4
0.24
0.16
0.24
0.30
0.68
0.21
0.32
0.18
0.32
0.27
0.36
0.28
3.56
3
4
4
4
3
3
3
3
3
3
3
3
0.18
0.16
0.24
0.40
0.51
0.21
0.24
0.18
0.24
0.27
0.36
0.21
3.20
Return to Start
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1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
1.
2.
3.
4.
ExternalFactorEvaluationMatrix(EFE)
Opportunities
0
0
0
0
0
0
0
0
0
0
Threats
0
0
0
0.03
0.03
5. 0
6. 0
0.04
0.04
0.04
0.04
0.03
0.03
0.07
0.01
1.00
1
2
2
3
0.03
0.06
0.14
0.03
2.38
7.
8.
9.
10.
1.
2.
3.
4.
5.
0
0
0
0
TOTALS
InternalFactorEvaluationMatrix(IFE)
Strengths
0
0
0
0
0
6.
7.
8.
9.
10.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
0
0
0
0
0.07
0.06
0.10
0.09
3
3
4
4
0.21
0.18
0.40
0.36
0.01
0.03
Weaknesses
0
0
0
0
0
0
0
0
0
0
TOTALS
rthe"home"TabonExcel2007.Youmayhavetoclickitthreetimes.Thenexpandtherowswithyourmouseifneeded.
Return to Start
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eifneeded.
Thissheetisprotected
Return to Start
CompanyWorthAnalysis
Stockholders'Equity
NetIncomex5
(SharePrice/EPS)xNetIncome
NumberofSharesOutstandingxSharePrice
$0
$0
#DIV/0!
$0
MethodAverage
#DIV/0!
CompetitorInformationBelow
CompanyWorthAnalysis
Stockholders'Equity
NetIncomex5
(SharePrice/EPS)xNetIncome
NumberofSharesOutstandingxSharePrice
$0
$0
#DIV/0!
$0
MethodAverage
#DIV/0!
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High+20
Industry
Sales
Growth
Medium 0
Rate
(Percentage)
RelativeMarketSharePosition
HighMedium
1.0.50
Star
CashCow
Low
-20
High+20
Industry
Sales
Growth
Medium 0
Rate
(Percentage)
RelativeMarketSharePosition
HighMedium
1.0.50
Star
CashCow
Low
-20
High+20
Industry
Sales
Growth
Medium 0
RelativeMarketSharePosition
HighMedium
1.0.50
Star
CashCow
Rate
(Percentage)
Low
-20
Return to START
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lativeMarketSharePosition
MediumL
.50
QuestionMark
<Don'ttypeintheredboxesbelow,thissheetisnotprotectedso
Profits
Dog
Domestic
Domestic
International
0
0
International
International
Domestic
0
0
lativeMarketSharePosition
MediumL
.50
QuestionMark
Men
Profit
Remaning Profits
Women
Profit
Remaning Profits
Dog
Children
Profit
Remaning Profits
lativeMarketSharePosition
MediumL
.50
QuestionMark
North America
Profit
Remaning Profits
South America
Profit
Remaning Profits
Dog
Asia
Profit
Remaning Profits
Europe
Profit
Remaning Profits
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0
0
0
0
0
0
0
0
0
0
0
0
0
0
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<Thissheetisnotprotectedsobecareful>
Return to START
TheTotalIFEWeightedScores
StrongAverageWeak
4.0to3.02.99to2.01.99to1.0
I
II
4.0
High
3.0
IV
VII
VIII
The
EFE
Total
Medium
Weighted
Scores
2.0
Low
1.0
TheTotalIFEWeightedScores
StrongAverageWeak
4.0to3.02.99to2.01.99to1.0
I
II
4.0
High
3.0
IV
VII
VIII
The
EFE
Total
Medium
Weighted
Scores
2.0
Low
1.0
TheTotalIFEWeightedScores
StrongAverageWeak
4.0
4.0to3.02.99to2.01.99to1.0
I
II
High
3.0
IV
VII
VIII
The
EFE
Total
Medium
Weighted
Scores
2.0
Low
1.0
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htedScores
Weak
2.01.99to1.0
III
VI
IX
htedScores
Weak
2.01.99to1.0
III
VI
IX
htedScores
Weak
2.01.99to1.0
III
VI
IX
<DoNotTypeInTheRedBoxesBelow>IFtheyareBlankClickTheLinkBelow.Thispageisnotprotected,soyoucanreallymess
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FP
Conservative
Aggressive
7
6
5
4
3
2
1
CP
1
2
3
4
5
6
7
Defensive
Internal Analysis:
Financial Position (FP)
Return on Investment (ROI)
Leverage
Liquidity
Working Capital
Cash Flow
Financial Position (FP) Average
SP
5
3
4
6
4
4.4
Competitive
External Analysis:
Stability Position (SP)
Rate of Inflation
Technological Changes
Price Elasticity of Demand
Competitive Pressure
Barriers to Entry into Market
Stability Position (SP) Average
Internal Analysis:
Competitive Position (CP)
Market Share
Product Quality
Customer Loyalty
Technological know-how
Control over Suppliers and Distributors
Competitive Position (CP) Average
-3
-2
-3
-1
-4
External Analysis:
Industry Position (IP)
Growth Potential
Financial Stability
Ease of Entry into Market
Resource Utilization
Profit Potential
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Return to Start
Aggressive
IP
ompetitive
rket
Average
-7
-1
-5
-5
-4
-4.4
X-axis
Y-axis
2.6
0.0
6
5
4
5
6
5.2
canmovethevectorandbox.
RapidMarketGrowth
QuadrantII
QuadrantI
0
0
Weak
Competitive
Position
0
0
QuadrantIII
QuadrantIV
SlowMarketGrowth
Return to Start
QuadrantI
Strong
Competitive
Position
QuadrantIV
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0
1.
2.
3.
4.
Opportunities
0
0
0
0
5. 0
6. 0
7.
8.
9.
10.
0
0
0
0
Threats
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
0
0
0
0
0
0
0
0
0
0
Weight
0.05
0.06
0.04
0.04
0.10
AS
1
1
1
1
1
TAS
0.05
0.06
0.04
0.04
0.10
AS
2
2
2
2
2
TAS
0.10
0.12
0.08
0.08
0.20
0.08
0.08
0.16
0.03
0.09
0.04
0.05
1
1
1
1
0.03
0.09
0.04
0.05
2
2
2
2
0.06
0.18
0.08
0.10
Weight
0.05
0.08
0.04
0.03
0.04
0.04
0.03
0.03
0.07
0.01
AS
3
3
3
3
3
3
3
3
3
3
TAS
0.15
0.24
0.12
0.09
0.12
0.12
0.09
0.09
0.21
0.03
AS
4
4
4
4
4
4
4
4
4
4
TAS
0.20
0.32
0.16
0.12
0.16
0.16
0.12
0.12
0.28
0.04
scrolldown
0
Strengths
1. 0
2. 0
3. 0
Weight
0.10
0.06
0.05
AS
3
3
3
0
TAS
0.30
0.18
0.15
AS
2
2
2
TAS
0.20
0.12
0.10
4.
5.
6.
7.
8.
9.
10.
0
0
0
0
0
0
0
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
Weaknesses
0
0
0
0
0
0
0
0
0
0
TOTALS
0.02
0.05
0.07
0.06
0.10
0.09
0.01
3
3
3
3
3
3
3
0.06
0.15
0.21
0.18
0.30
0.27
0.03
2
2
2
2
2
2
2
0.04
0.10
0.14
0.12
0.20
0.18
0.02
Weight
0.10
0.02
0.07
0.04
0.06
0.03
0.03
0.04
0.00
0.00
AS
0
3
3
0
0
0
0
0
0
2
TAS
0.00
0.06
0.21
0.00
0.00
0.00
0.00
0.00
0.00
0.00
AS
0
0
0
2
2
2
2
2
2
2
TAS
0.00
0.00
0.00
0.08
0.12
0.06
0.06
0.08
0.00
0.00
3.94
4.46
derthe"home"TabonExcel2007.Youmayhavetoclickitthreetimes.Thenexpandtherowswithyourmouseifneeded.
This page
EBIT
Interest
EBT
Taxes
EAT
#Shares
EPS
CommonStockFinancing
Recession
Normal
$2,000
$2,001
0
0
2,000
2,001
600
600
1,400
1,401
508
508
2.76
2.76
EBIT
Interest
EBT
Taxes
EAT
#Shares
EPS
20 PercentStock
Recession
Normal
$2,000
$2,001
20
20
1,980
1,981
594
594
1,386
1,387
502
502
2.76
2.76
DebtFinancing
Normal
$2,001
25
1,976
593
1,383
500
2.77
Boom
$4,000
0
4,000
1,200
2,800
508
5.52
Recession
$2,000
25
1,975
593
1,383
500
2.77
Boom
$4,000
20
3,980
1,194
2,786
502
5.55
80 PercentStock
Recession
Normal
$2,000
$2,001
5
5
1,995
1,996
599
599
1,397
1,397
506
506
2.76
2.76
Boom
$4,000
25
3,975
1,193
2,783
500
5.57
Boom
$4,000
5
3,995
1,199
2,797
506
5.53
EPS-EBIT Graph
6.00
5.00
4.00
3.00
2.00
1.00
0.00
$2,000
$2,001
Common Stock Financing
$4,000
Debt Financing
Reve
$3
$3
$2
$2
$2
$2
$1
$1
$1
$1
$0
1990
1991
1992
Apple
1993
1994
1995
$0
1990
IBM
Net Inc
$4
$4
$3
$3
$3
$3
$2
$2
$2
$2
$1
$1
$1
$1
$0
1990
1991
1992
Apple
1993
1994
1995
$0
1990
1990
1991
1992
Apple
1991
IBM
1991
1993
IBM
1994
Asse
1995
$5
$4
$4
$3
$3
$2
$2
$1
$1
$0
1990
1991
$1
$1
$0
1990
1991
1992
Apple
1993
1994
1995
$1
$1
$0
1990
IBM
Liabil
$6
$6
$5
$5
$4
$4
$3
$3
$2
$2
$1
$1
$0
1990
1991
1992
Apple
1993
1994
1995
$0
1990
1990
1991
1992
Apple
1991
IBM
1991
1993
1994
Ca
1995
$6
$6
$6
$6
$5
$5
$5
$5
$5
$4
1990
1991
IBM
Goodwill + I
$7
$7
$7
$7
$6
$6
$6
$6
$6
$5
$7
$7
$7
$7
$6
$6
$6
$6
$6
$5
1990
1990
1991
1992
Apple
1993
IBM
1994
1995
1991
$6
$6
$6
$6
$5
1990
1991
1992
Apple
1993
1994
1995
$6
$6
$6
$6
$5
1990
1990
1991
1992
Apple
1993
1994
Inven
1995
$8
$8
$8
$8
$7
$7
$7
$7
$7
$6
1990
1990
1991
1992
Apple
1993
1994
1995
Long Ter
$9
$9
$9
$9
$8
$8
$8
$8
$8
$7
1990
1991
IBM
Stockholde
$12
$10
$10
$8
$8
$6
$6
$4
$4
$2
$0
1991
IBM
1991
IBM
$2
1990
1991
1992
Apple
1993
IBM
1994
1995
$0
1990
1991
$6
$6
$4
$4
$2
$0
$2
1990
1991
1992
Apple
1993
1994
1995
$0
1990
Cost of Go
$25
$25
$20
$20
$15
$15
$10
$10
$5
$5
$0
1990
1991
1992
Apple
1993
1994
1995
$0
1990
Current
$35
$35
$30
$30
$25
$25
$20
$20
$15
$15
$10
$10
$5
$5
1990
1991
1992
Apple
1993
1994
1995
$0
1990
Current L
$50
$50
$40
$40
$30
$30
$20
$20
$10
$10
1990
1991
1992
Apple
1991
IBM
$0
1991
IBM
$0
1991
IBM
1993
IBM
1994
1995
$0
1990
1991
$30
$30
$20
$20
$10
$10
$0
1990
1991
1992
Apple
1993
1994
1995
$0
1990
IBM
Accounts R
$60
$60
$50
$50
$40
$40
$30
$30
$20
$20
$10
$10
$0
1990
1991
1992
Apple
1991
1993
IBM
1994
1995
$0
1990
1991
$2
$1
$1
$0
1990
1991
1992
Apple
1993
1994
1995
IBM
1991
1992
Apple
1993
1994
1995
IBM
1991
1992
Apple
1993
IBM
1994
1995
$1
$1
$0
1990
1991
1992
Apple
1993
1994
1995
IBM
1991
1992
Apple
1993
1994
1995
IBM
1991
1992
Apple
1993
1994
1995
IBM
1991
1992
Apple
1993
IBM
1994
1995
$6
$6
$6
$6
$5
1990
1991
1992
Apple
1993
1994
1995
IBM
1991
1992
Apple
1993
1994
1995
IBM
1991
1992
Apple
1993
1994
1995
IBM
1991
1992
Apple
1993
IBM
1994
1995
$6
$4
$2
$0
1990
1991
1992
Apple
1993
1994
1995
IBM
1991
1992
Apple
1993
1994
1995
IBM
1991
1992
Apple
1993
1994
1995
IBM
1991
1992
1993
1994
1995
$30
$20
$10
$0
1990
1991
1992
Apple
1993
1994
1995
IBM
1991
1992
Apple
1993
IBM
1994
1995
to Start Page
Current Ratio
0.8
0.6
0.7
0.5
0.7
0.4
0.7
0.3
0.7
0.2
0.7
0.1
0.6
0.6
1990
1991
1992
Apple
1993
1994
1995
0.0
1990
IBM
Invent
0.9
0.3
0.9
0.3
0.9
0.2
0.8
0.2
0.8
0.1
0.8
0.1
0.8
1990
1991
1992
Apple
1993
1994
1995
0.0
1990
1991
IBM
Accounts Re
0.6
0.0
0.5
0.0
0.4
0.0
0.0
0.3
0.0
0.0
0.2
0.0
0.1
0.0
1990
1991
0.0
1991
1992
Apple
1993
IBM
1994
1995
0.0
1990
1991
0.0
0.3
0.0
0.2
0.0
0.1
0.0
0.0
0.0
1990
1991
1992
Apple
1993
1994
1995
0.0
1990
IBM
1991
Gross P
0.0
1990
-2.0
1991
-4.0
-6.0
-8.0
-10.0
1991
1992
1993
Apple
IBM
1994
1995
-12.0
0.8
0.7
2.0
0.7
1.5
0.7
1.0
0.7
0.7
0.5
0.0
1990
0.6
1991
1992
Apple
ROE
0.3
0.3
0.2
0.2
0.1
0.1
1993
IBM
1994
1995
0.6
1990
1991
0.3
0.3
0.2
0.2
0.1
0.1
0.0
1990
1991
1992
Apple
1993
IBM
1994
1995
Quick Ratio
0.6
0.5
0.4
0.3
0.2
0.1
0.0
1990
1991
1992
Apple
1993
1994
1995
IBM
1991
1992
Apple
1993
1994
1995
IBM
1991
1992
Apple
1993
IBM
1994
1995
0.0
0.0
0.0
0.0
0.0
0.0
1990
1991
1992
Apple
1993
1994
1995
IBM
1991
1992
1993
1994
1995
1994
1995
-4.0
-6.0
-8.0
-10.0
-12.0
Apple
IBM
ROA
0.8
0.7
0.7
0.7
0.7
0.7
0.6
0.6
1990
1991
1992
Apple
1993
IBM