Company Snapshot. Fiscal Year Ending comparison to the RMA Statement Studies. Sample Company. Revenue Range: $10,000,001 - $25,000,000

Transcription

1 Company Snapshot comparison to the RMA Statement Studies Fiscal Year Ending 2013 Revenue Range: NAICs Code: NAICs Description: $10,000,001 - $25,000, All Other Miscellaneous Manufacturing Date Prepared: 01/15/2014

2 Flash Report Balance Sheet Company RMA Income Statement Company RMA Statistics Cash & Equivalents 0.7% 9.0% Net Sales 10% 10% Accounts Receivable 36.8% 27.0% Cost of Sales 88.4% 67.9% Inventory 31.6% 29.4% Gross Profit 11.6% 32.1% All Other Current Assets 2.7% 2.5% Total Current Assets 71.9% 68.0% Operating Expenses 8.3% 25.7% Unqualified: 16 Operating Profit 3.2% 6.4% Reviewed: 44 Net Fixed Assets 26.0% 19.6% Compiled: 11 Other Expenses (Income) 0.9% 0.4% Tax Return: 10 Intangible Assets - 5.7% Profit Before Taxes 2.3% 6.0% Other: 60 All Other Long Term Assets 2.1% 6.8% Lower Upper Ratios Company Median Total Long Term Assets 2.1% 12.5% Quartile Quartile Total Assets 10% 10% Current Ratio Quick Ratio Accounts Payable 17.9% 13.8% Receivable Turnover Short Term Debt 12.2% 9.7% Inventory Turnover Current Maturities of LTD 3.2% 2.2% Payables Turnover All Other Current Liabilities 14.5% 10.7% Days Sales Outstanding Total Current Liabilities 47.8% 36.2% Days (on Hand) Inventory Days Payable Long Term Debt 13.4% 12.6% Working Capital Turnover All Other Long Term Liabilites - 6.4% EBIT / Interest Total Long Term Liabilities 13.4% 19.0% Debt Service Coverage Total Liabilities 61.2% 55.2% Fixed Assets / Tangible Net Worth Liabilities / Tangible Net Worth Total Equity 38.8% 44.8% Sales / Fixed Assets Asset Turnover (Sales / Assets) Total Liabilities & Equity 10% 10% Total Depreciation / Sales 2.1% 3.2% 1.9% 0.9% Total Companies Included (RMA): Financial Statement Type 141

3 Income Statement Comparison Company Data Peer RMA Data Cost of Sales: 88.4% Operating Expenses: 8.3% Other Expenses (Income): 0.9% Profit Before Taxes: 2.3% Cost of Sales: 67.9% Operating Expenses: 25.7% Other Expenses (Income): 0.4% Profit Before Taxes: 6.0%

4 Asset Comparison Company Data Peer RMA Data Cash & Equivalents: 0.7% Accounts Receivable: 36.8% Inventory: 31.6% All Other Current Assets: 2.7% Net Fixed Assets: 26.0% Intangible Assets: % All Other Long Term Assets: 2.1% Cash & Equivalents: 9.0% Accounts Receivable: 27.0% Inventory: 29.4% All Other Current Assets: 2.5% Net Fixed Assets: 19.6% Intangible Assets: 5.7% All Other Long Term Assets: 6.8%

5 Liabilities & Equity Comparison Company Data Peer RMA Data Accounts Payable: 17.9% Short Term Debt: 12.2% Current Maturities of LTD: 3.2% All Other Current Liabilities: 14.5% Long Term Debt: 13.4% All Other Long Term Liabilites: % Total Equity: 38.8% Accounts Payable: 13.8% Short Term Debt: 9.7% Current Maturities of LTD: 2.2% All Other Current Liabilities: 10.7% Long Term Debt: 12.6% All Other Long Term Liabilites: 6.4% Total Equity: 44.7%

6 Ratio Comparisons 1 of 4 Company RMA Lower Quartile RMA Median RMA Upper Quartile Current Ratio Quick Ratio Receivable Turnover Inventory Turnover

7 Ratio Comparisons 2 of 4 Company RMA Lower Quartile RMA Median RMA Upper Quartile Payables Turnover Days Sales Outstanding Days (on Hand) Inventory Days Payable

8 Ratio Comparisons 3 of 4 Company RMA Lower Quartile RMA Median RMA Upper Quartile Working Capital Turnover EBIT / Interest Debt Service Coverage Fixed Assets / Tangible Net Worth

9 Ratio Comparisons 4 of 4 Company RMA Lower Quartile RMA Median RMA Upper Quartile 4.0 Liabilities / Tangible Net Worth Sales / Fixed Assets Asset Turnover (Sales / Assets) % Total Depreciation / Sales 3.2% % 2.5% % 1.5% % 2.1% 1.9% 0.9% % %

10 Explanation of RMA The Risk Management Association, RMA, was founded in 1914 and it is considered by many to be the most respected source of objective, unbaised information on issues of importance to credit risk individuals. RMA features comparitive data for over 780 industries and the data is derived directly from more than 257,000 statements of financial institutions' borrowers and prospects. RMA collects the data and then aggregates the data based on the companys' industry code (NAICs code) and their revenue. Frequently Asked Questions: Do you know which companies are included in the RMA data? No, RMA does not know the names of the individual entities. In fact, to ensure confindentiality, company names are removed before the data is even delivered to RMA. Why does RMA comparitive data not display for my industry? There are a number of reasons why the data may not show up for an industry. Many times, RMA has the information on an industry but it is not published because the sample size was too small or there were significant questions concerning the data. For an industry to be included in the Study, there must be at least 30 valid statements submitted to RMA. In addition to the industry requirement, there must also be at least 10 participating members per revenue range in order to show the data for that particular range. Are the companies represented in the Studay public or nonpublic? Both types of companies are represented in the Study but a vast majority of the companies are nonpublic. Are non-u.s. companies included in the Study? The vast majority of companies included in the Study are U.S. based, however, some overseas subsidiaries' data may be included as a function of their financial reporting process. The RMA data presented in this report was gathered from the "Annual Statement Studies: Financial Ratio Benchmarks" as prepared by the Risk Management Association. RMA does not recommend using the Study figures as the absolute norms for a given industry. Rather, they recommend you should use the figures only as a general guideline and as a supplement to other methods of financial analysis.