STOCKHOLDERS' REPORT

STOCKHOLDERS' REPORT

1. FINANCIAL STATEMENTS

   • INCOME STATEMENTS
     • INCOME
     • EXPENSES
   • STATEMENT OF STOCKHOLDERS' EQUITY
     • ABBREVIATED
       • STATEMENT OF RETAINED EARNINGS
         • FINAL RETAINED EARNINGS
   • BALANCE SHEET
     • ASSET
       • CURRENT ASSETS
       • NON-CURRENT ASSETS
     • LIABILITY
       • CURRENT LIABILITY
       • NON-CURRENT LIABILTY
     • EQUITY
       • PREFERRED STOCK
       • COMMON STOCK
       • RETAINED EARNNGS
   • STATEMENT OF CASHFLOWS
     • INFLOWS & OUTFLOWS FROM
       • OPERATING ACTIVITIES
       • INVESTMENT ACTIVITIES
       • FINANCING ACTIVITIES
   • are guided
     • GAAP (Generally Accepted Accounting Principles)
       • authorized by
         • FSAB (Financial Accounting Standards Board)

2. FINANCIAL RATIOS

   • TYPES of RATIO ANALYSIS
     • CROSS- SECTIONAL ANALYSIS
       • BENCHMARKING
       • COMBINED ANALYSIS
     • TIMED-SERIES ANALYSIS
     • DuPont SYSTEM ANALYSIS
   • 5 CATEGORIES
     • LIQUIDITY RATIO
       • CURRENT RATIOS
       • QUICK (ACID-TEST) RATIO
     • ACTIVITY RATIO
       • INVENTORY TURNOVER
         • AVERAGE AGE OF INVENTORY
       • AVERAGE COLLECTION PERIOD
       • AVERAGE PAYMENT PERIOD
       • TOTAL ASSET TURNOVER
     • DEBT RATIO
       • TIMES INTEREST EARNED RATIO
       • FIXED-PAYMENT COVERAGE RATIO
     • PROBABILITY RATIO
       • COMMON-SIZE INCOME STATEMENTS
         • GROSS PROFIT MARGIN
         • OPERATING PROFIT MARGIN
         • NET PROFOIT MARGIN
       • EARNINGS PER SHARE
       • RETURN ON TOTAL ASSETS
       • RETURN ON COMMON EQUITY
     • MARKET RATIO
       • PRICE / EARNINGS RATIO
       • MARKET / BOOK RATIO