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Financial Statements

LIABILITIES
Current Liabilities:
Accounts Payable 9,991,000 9,634,000
ASSETS
Current Assets: 2015 2014 Short/Current Long Term Debt 15,806,000 22,682,000
Cash And Cash
Equivalents 7,309,000 8,958,000 Other Current Liabilities 1,133,000 58,000
Short Term Total Current Liabilities 26,930,000 32,374,000
Investments 12,591,000 12,717,000 Non-Current Liabilities:
Net Receivables 3,941,000 4,466,000 Long Term Debt 28,407,000 19,063,000
Inventory 2,902,000 3,100,000 Other Liabilities 4,301,000 4,389,000
Deferred Long Term Liability
Other Current Assets 6,652,000 3,745,000 Charges 4,691,000 5,636,000
Minority Interest 210,000 241,000
Total Current Assets 33,395,000 32,986,000 Negative Goodwill - -
Non-Current Assets: Total Liabilities 64,539,000 61,703,000
Long Term
Investments 15,788,000 13,625,000 STOCKHOLDER'S EQUITY
Property Plant and
Equipment 12,571,000 14,633,000 Misc Stocks Options Warrants - -

Goodwill 11,289,000 12,100,000 Redeemable Preferred Stock - -


Preferred Stock - -
Intangible Assets 12,843,000 14,272,000 Common Stock 1,760,000 1,760,000
Accumulated
Retained Earnings 65,018,000 63,408,000
Amortization - -
Other Assets 4,207,000 4,407,000
Deferred Long Term Treasury Stock -45,066,000 -42,225,000
Asset Charges - -
Capital Surplus 14,016,000 13,154,000
Total Assets 90,093,000 92,023,000
Other Stockholder Equity -10,174,000 -5,777,000

Total Stockholder Equity 25,554,000 30,320,000

Net Tangible Assets 1,422,000 3,948,000

Total Liabilities and


Stockholder's Equity 90,093,000 92,023,000
Inventory 2,902,000 3,100,000 -198,000 -6.39%
Other Current Assets 6,652,000 3,745,000 2,907,000 77.62%
Total Current Assets 33,395,000 32,986,000 409,000 1.24%
Non-Current Assets:
Long Term Investments 15,788,000 13,625,000 2,163,000 15.88%
Property Plant and Equipment 12,571,000 14,633,000 -2,062,000 -14.09%
Goodwill 11,289,000 12,100,000 -811,000 -6.70%
Intangible Assets 12,843,000 14,272,000 -1,429,000 -10.01%
Accumulated Amortization - - - -
Other Assets 4,207,000 4,407,000 -200,000 -4.54%
Deferred Long Term Asset Charges - - - -
Total Assets 90,093,000 92,023,000 -1,930,000 -2.10%
LIABILITIES
Current Liabilities:
Accounts Payable 9,991,000 9,634,000 357,000 3.71%
Short/Current Long Term Debt 15,806,000 22,682,000 -6,876,000 -30.31%
Other Current Liabilities 1,133,000 58,000 1,075,000 1853.45%
Total Current Liabilities 26,930,000 32,374,000 -5,444,000 -16.82%
Non-Current Liabilities:
Long Term Debt 28,407,000 19,063,000 9,344,000 49.02%
Other Liabilities 4,301,000 4,389,000 -88,000 -2.01%
Deferred Long Term Liability Charges 4,691,000 5,636,000 -945,000 -16.77%
Minority Interest 210,000 241,000 -31,000 -12.86%
Negative Goodwill - - -
Total Liabilities 64,539,000 61,703,000 2,836,000 4.60%
STOCKHOLDER'S EQUITY
Misc Stocks Options Warrants - - -
Redeemable Preferred Stock - - -
Preferred Stock - - -
Common Stock 1,760,000 1,760,000 0 0
Retained Earnings 65,018,000 63,408,000 1,610,000 2.54%
Treasury Stock -45,066,000 -42,225,000 -2,841,000 6.73%
Capital Surplus 14,016,000 13,154,000 862,000 6.55%
Other Stockholder Equity -10,174,000 -5,777,000 -4,397,000 76.11%
Total Stockholder Equity 25,554,000 30,320,000 -4,766,000 -15.72%

Net Tangible Assets 1,422,000 3,948,000 -2,526,000 -63.98%

Total Liabilities and Stockholder's Equity 90,093,000 92,023,000 -1,930,000 -2.10%


ASSETS
2015 (%) 2014 (%)
Current Assets: 2015 2014
Cash And Cash Equivalents 7,309,000 8,958,000 8% 10%
Short Term Investments 12,591,000 12,717,000 14% 14%
Net Receivables 3,941,000 4,466,000 4% 5%
Inventory 2,902,000 3,100,000 3% 3%
Other Current Assets 6,652,000 3,745,000 7% 4%
Total Current Assets 33,395,000 32,986,000 37% 36%
Non-Current Assets:
Long Term Investments 15,788,000 13,625,000 18% 15%
Property Plant and Equipment 12,571,000 14,633,000 14% 16%
Goodwill 11,289,000 12,100,000 13% 13%
Intangible Assets 12,843,000 14,272,000 14% 16%
Accumulated Amortization - - - -
Other Assets 4,207,000 4,407,000 5% 5%
Deferred Long Term Asset Charges - - - -
Total Assets 90,093,000 92,023,000 100% 100%
LIABILITIES
Current Liabilities:
Accounts Payable 9,991,000 9,634,000 14% 10%
Short/Current Long Term Debt 15,806,000 22,682,000 18% 25%
Other Current Liabilities 1,133,000 58,000 1% 0%
Total Current Liabilities 26,930,000 32,374,000 30% 35%
Non-Current Liabilities:
Long Term Debt 28,407,000 19,063,000 32% 21%
Other Liabilities 4,301,000 4,389,000 5% 5%
Deferred Long Term Liability Charges 4,691,000 5,636,000 5% 6%
Minority Interest 210,000 241,000 0% 0%
Negative Goodwill - - - -
Total Liabilities 64,539,000 61,703,000 72% 67%
STOCKHOLDER'S EQUITY
Misc Stocks Options Warrants - - - -
Redeemable Preferred Stock - - - -
Preferred Stock - - - -
Common Stock 1,760,000 1,760,000 2% 2%
Retained Earnings 65,018,000 63,408,000 72% 69%
Treasury Stock -45,066,000 -42,225,000 -50% -46%
Capital Surplus 14,016,000 13,154,000 16% 14%
Other Stockholder Equity -10,174,000 -5,777,000 -11% -6%
Total Stockholder Equity 25,554,000 30,320,000 28% 33%

Net Tangible Assets 1,422,000 3,948,000

Total Liabilities and Stockholder's Equity 90,093,000 92,023,000 100% 100%


 The liquidity ratio, then, is a computation that is used to measure a
company's ability to pay its short-term debts. There are three
common calculations that fall under the category of liquidity ratios.
The current ratio is the most liberal of the three. It is followed by the
acid ratio, and the cash ratio.
Cash Ratio is the amount of cash and short term equivalents a
company has over current liabilities. The cash ratio is an effective
and quick way to determine if a company could have potential
short-term liquidity issues.
LIQUIDITY RATIOS

Cash Ratio
2015 2014
Cash And Cash Equivalents 7,309,000 8,958,000
Short Term Investments 12,591,000 12,717,000
Current Liabilities 26,930,000 32,374,000

Cash Ratio 74% 67%

The Coca-Cola Comapany have


74% cash ratio for the year
2015, so that the campany have
the ability to pay its liability.
Image result for quick ratio meaning
The quick ratio is a measure of how well a company can meet
its short-term financial liabilities. Also known as the acid-test
ratio, it can be calculated as follows: (Cash + Marketable
Securities + Accounts Receivable) / Current Liabilities.
Quick Ratio
2015 2014
Current Asset 33,395,000 32,986,000
Inventory 2,902,000 3,100,000
Current Liabilities 26,930,000 32,374,000

Quick Ratio 133 92

The Coca-Cola Company can


operate its quick assets of 113
days for the year 2015.
The current ratio is a liquidity ratio that measures a company's
ability to pay short-term and long-term obligations. To gauge
this ability, the current ratio considers the current total assets
of a company (both liquid and illiquid) relative to that company's
current total liabilities.
Current Ratio
2015 2014
Current Asset 33,395,000 32,986,000
Current Liabilities 26,930,000 32,374,000

Current Ratio 124% 102%

The Coca-Cola Company have


124% of its current ratio for the
year 2015 and they have the
ability to pay its liability.
The defensive interval ratio is a variation on the quick ratio. This ratio
uses the same set of liquid assets to determine how long a business
can continue to pay its bills. There is no correct answer to the number
of days over which existing assets will provide sufficient funds to
support company operations.
Defensive Interval Ratio
2015 2014
Cash And Cash Equivalents 7,309,000 8,958,000
Short Term Investments 12,591,000 12,717,000
Net Receivables 3,941,000 4,466,000
Total Operating Expenses 35,566,000 36,290,000
Depreciation 1,970,000 1,976,000

D.I Ratio 256.02 278.06

The Coca-Cola Company have


256.02 days to operate its quick
assets for the year 2015.
The receivables turnover ratio is an activity ratio measuring how
efficiently a firm uses its assets. Receivables turnover ratio can be
calculated by dividing the net value of credit sales during a given period
by the average accounts receivable during the same period.
Receivable Turnover
2015 2014
Net Receivables 3,941,000 4,466,000
Revenue 44,294,000

Receivable Turnover 11x

The Coca-Cola Company can collect 11x a


year with 33.18 days.

Receivable Days
365 days
Receivable Turnover 11x

Receivable Days 33.18


In accounting, the Inventory turnover is a measure of the
number of times inventory is sold or used in a time period such
as a year. The equation for inventory turnover equals the cost of
goods sold or net sales divided by the average inventory.
Inventory Turnover
2015 2014
Inventory 2,902,000 3,100,000
Revenue 44,294,000

Inventory Turnover 15x

The Coca-Cola Company can sold 15x a


year approximately in 24.33 days.

Inventory Days
365 days
Inventory Turnover 15x

Inventory Days 24.33


Asset turnover ratio is the ratio of the value of a company's
sales or revenues generated relative to the value of its assets.
The Asset Turnover ratio can often be used as an indicator of
the efficiency with which a company is deploying its assets in
generating revenue.
Operating Turnover
Receivable Days 33.18
Inventory Days 24.33

Operating Turnover 58

The Coca-Cola Company have 58 days to


to collect its cash.