Excel Analysis of Amazon and Ebay Assignment Example | Topics and Well Written Essays - 1000 words

Excel Analysis of Amazon and Ebay - Assignment Example Therefore, the study has provided computation ratios for the two companies as indicated in the two attached spread sheet files attached as well as a summary of ratios. AMAZON FINANCIAL RATIOS Fins AS Version 2008010211 Ratios - ending Company: Amazon.com Analyst: Nanyail Smoke Most Recent Year Available: 2012 Years Available for: Income Statement (1-5) 5 Balance Sheet (1-5) 5 * EOY values instead of averages - - - - - - Liquidity 2012 2011 2010 2009 2008 - - - - - - Days' Sales in Receivables 20.10 19.52 16.94 14.71 15.75 * Accounts Receivable Turnover 18.16 18.70 21.55 24.81 23.18 * A/R Turnover in Days 20.10 19.52 16.94 14.71 15.75 Days' Sales in Inventory 47.88 48.87 44.00 41.75 34.28 * Inventory Turnover 7.62 7.47 8.30 8.74 10.65 * Inventory Turnover in Days 47.88 48.87 44.00 41.75 34.28 * Operating Cycle 67.98 68.38 60.94 56.47 50.03 Working Capital 2,294 2,594 3,375 2,361 1,330 Current Ratio 1.12 1.17 1.33 1.32 1.28 Acid Test 0.78 0.82 1.00 0.99 0.94 Cash Ratio 0.60 0.64 0.84 0 .86 0.79 * Sales to Working Capital 26.63 18.53 10.13 10.38 14.41 Cash Flow/Cur. Mat. of Debt & NP #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! - - - - - - long-term debt-paying ability 2012 2011 2010 2009 2008 - - - - - - Times Interest Earned 4.39 11.75 51.20 35.15 13.69 Fixed Charge Coverage 3.52 11.75 51.20 35.15 13.69 Debt Ratio 74.84% 69.31% 63.48% 62.27% 68.53% Debt/Equity 297.40% 225.87% #DIV/0! 162.75% 211.15% Debt to Tangible Net Worth 431.97% 301.98% -884.58% 212.68% 252.55% Cash Flow/Total Debt 17.16% 22.28% 29.29% 38.48% 28.48% - - - - - - Profitability 2012 2011 2010 2009 2008 - - - - - - Net Profit Margin 0.19% 1.34% 3.35% 3.70% 3.41% * Total Asset Turnover 1.88 1.90 1.82 1.78 2.33 * Return on Assets 0.36% 2.54% 6.09% 6.61% 7.94% Operating Income Margin 1.11% 1.79% 4.11% 4.61% 4.39% * Operating Asset Turnover 2.04 2.06 1.96 1.96 2.51 * Return on Operating Assets 2.26% 3.70% 8.07% 9.04% 11.01% * Sales to Fixed Assets 8.65 10.88 14.17 19.00 22.44 * Return on Investment 1.53% 6.82% 62.11% 11.23% 20.32% * Return on Total Equity #N/A 8.13% #DIV/0! 17.16% 24.14% * Return on Common Equity #N/A 8.13% #DIV/0! 17.16% 24.14% Gross Profit Margin 24.75% 22.44% 22.35% 22.57% 22.28% - - - - - - Investor Analysis 2012 2011 2010 2009 2008 - - - - - - Degree of Financial Leverage 1.17 1.07 1.03 1.03 1.08 Earnings per Share - - - - - Price/Earnings Ratio #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! Percentage of Earnings Retained #N/A 100.00% 100.00% 100.00% 100.00% Dividend Payout #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! Dividend Yield #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! Book Value per Share 18.04 17.05 #DIV/0! #DIV/0! #DIV/0! Materiality of Options #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! Oper. Cash Flow per Share 9.22 8.47 7.66 7.45 3.72 Oper. Cash Flow/Cash Dividends #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! Year-end Market Price 0.00 0.00 0.00 0.00 0.00 EBAY FINANCIAL RATIOS Fins AS Version 2008010211 Ratios - ending Company: Amazon.com Analyst: Nanyail Smoke Most Rece nt Year Available: 2012 Years Available for: Income Statement (1-5) 5 Balance Sheet (1-5) 5 * EOY values instead of averages - - - - - - Liquidity 2012 2011 2010 2009 2008 - - - - - - Days' Sales in Receivables 87.26 80.54 63.27 14.71 15.75 * Accounts Receivable Turnover 4.18 4.53 5.77 24.81 23.18 * A/R Turnover in Days 87.26 80.54 63.27 14.71 15.75 Days' Sales in Inventory 522.13 526.46 455.82 41.75 34.28 * Inventory Turnover 0.70 0.69 0.80