{"id":1890,"date":"2021-06-29T07:28:48","date_gmt":"2021-06-29T07:28:48","guid":{"rendered":"https:\/\/timoq.be\/?p=1890"},"modified":"2022-10-24T09:07:23","modified_gmt":"2022-10-24T09:07:23","slug":"financial-statement-analysis","status":"publish","type":"post","link":"https:\/\/timoq.be\/en\/financial-statement-analysis\/","title":{"rendered":"Financial Statement Analysis"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Chapter 3 &#8211; Cash flow accounting<\/a><\/li>\n<li><a href=\"#toc-1\">Formula and Calculation of CapEx<\/a><\/li>\n<li><a href=\"#toc-2\">What large net capital spending can indicate<\/a><\/li>\n<li><a href=\"#toc-3\">Net capital spending: a. Reflects the net changes in total assets over a stated period of&#8230;<\/a><\/li>\n<li><a href=\"#toc-5\">Calculating Earnings Per Share (EPS)<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' src=\"data:image\/jpeg;base64,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\" width=\"259px\" alt=\"net capital spending is equal to ending net fixed assets\"\/><\/p>\n<p>The Blue Moon paid $2.20 in taxes for every $10 of revenue last year. Net Fixed AssetsNet Fixed Assets is a financial metric used to calculate the overall value of a firm\u2019s fixed assets. You can calculate it by deducting the total depreciation or liabilities from the total amount <a href=\"https:\/\/online-accounting.net\/\">https:\/\/online-accounting.net\/<\/a> paid for all the fixed assets. Fallway, Inc. had current assets of $121,800 and current liabilities of $114,300 last year. Is equal to the cash flow from assets plus the cash flow to creditors. Income and expenses at the time when those items affect the cash flows of a firm.<\/p>\n<p>It\u2019s important to look at the tax to book differences when analyzing this metric, as most accelerated depreciation schedules are acceptable for tax purposes and not allowed by GAAP. If the purchase price is right and MTC does not have underutilized assets at its current territory, this would be an ideal acquisition.<\/p>\n<h2 id=\"toc-0\">Chapter 3 &#8211; Cash flow accounting<\/h2>\n<p>It will be equal to zero if the decrease in the value of the company\u2019s net fixed assets is equal to its depreciation expense  of the current year. Sea Harbor, Inc. has a marginal tax rate of 35 percent and an average tax rate of 22 percent.<\/p>\n<ul>\n<li>Financial statements are written records that convey the business activities and the financial performance of a company.<\/li>\n<li>Working capital changes from year to year can be estimated using working capital as a percentage of revenues.<\/li>\n<li>When comparing the two cash flow statements, the financial statement of cash flows is a more appropriate measure of the company\u2019s performance because of its treatment of interest.<\/li>\n<li>The residual represents the gross change in fixed assets for the period.<\/li>\n<li>The borrower does not have to put up collateral and the lender relies on credit reputation.<\/li>\n<\/ul>\n<p>Reinvestment needs consists of net capital expenditure calculated as the difference between capital expenditure and depreciation. The second type of reinvestment need is investments in noncash working capital. One caution to keep in mind when using this metric is that accelerated depreciation can drastically skew this ratio and make it somewhat meaningless. For instance, a company can purchase a new piece of equipment and <a href=\"https:\/\/online-accounting.net\/cash-flows\/\">net capital spending is equal to ending net fixed assets<\/a> take SEC 179 depreciation for the entire purchase in the year of the purchase. Thus, this brand new piece of equipment would have a net book value of zero. Since the utility industry is heavily dependent  on fixed assets and equipment, MTC is interested in the condition of Small Telephone\u2019s assets. If these assets were in good condition, MTC would not have to purchase all new equipment to service the new territory.<\/p>\n<h2 id=\"toc-1\">Formula and Calculation of CapEx<\/h2>\n<p>It usually gives little consideration to actual year-to-year change in value. Thus, for accounting purposes, other methods are more appropriate. Unsecured loans are credit given out by lenders on no other basis than a promise by the borrower to repay. The borrower does not have to put up collateral and the lender relies on credit reputation.<\/p>\n<p>If the business is not generating enough Cash from its operations to service its obligations, it should be evident from its CFS. The bottom line, therefore, is that the CFS reflects a company\u2019s liquidity, solvency, and ongoing viability. The Balance Sheet provides a snapshot of a company\u2019s financial position at the end of a period . The balance sheet lists company Assets, Liabilities, and Shareholders\u2019 Equity as of a specific point in time. An important rule is that the Balance Sheet for a company must balance.<\/p>\n<h2 id=\"toc-2\">What large net capital spending can indicate<\/h2>\n<p>It can also be calculated as the average of the number of common shares outstanding at the beginning of the period and end of the period (from the company\u2019s Balance Sheet). The purpose of this statement is to demonstrate a business\u2019s financial heath at any given time, by enumerating it assets as well as the claims against them . The expenditures for maintenances of assets is only part of the capex reported on the Statement of Cash Flows. It must be separated from the expenditures for growth purposes.<\/p>\n<div itemscope itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\">\n<div itemprop=\"name\">\n<h3>What is the difference between capital assets and fixed assets?<\/h3>\n<\/div>\n<div itemscope itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\">\n<div itemprop=\"text\">\n<p>A current asset is an item that a company acquires to be part of its property with the intention of monetizing and fully consuming them for the short term or for a period of less than 12 months. A fixed asset is a kind of non-current asset and is also known as a capital asset.<\/p>\n<\/div><\/div>\n<\/div>\n<p>There can be variations in working capital on a yearly basis. Hence, the changes in the noncash working capital has to be estimated in relation to expected revenue changes. Noncash working capital changes can also be negative. When noncash working capital decreases, cash flow to the firm increases as current assets like inventory are better managed. Working capital changes from year to year can be estimated using working capital as a percentage of revenues. Working capital becomes negative when the nondebt current liabilities exceed noncash current assets. Negative noncash working capital is considered as a source of default risk for a firm.<\/p>\n<h2 id=\"toc-3\">Net capital spending: a. Reflects the net changes in total assets over a stated period of&#8230;<\/h2>\n<p>This average value can be used to estimate the changes in working capital for the future estimated period. The noncash working capital estimation of caterpillar is given in Noncash working capital caterpillar.xlsx.<\/p>\n<p><img class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' src=\"data:image\/jpeg;base64,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\" width=\"251px\" alt=\"net capital spending is equal to ending net fixed assets\"\/><\/p>\n<p>Prepare a cash flow statement for the year to 31 December 19X5. Iv) receipts from repayment or sales of loans made to other entities.<\/p>\n<h2 id=\"toc-4\">3.8 Tax Treatment of a Property Sale<\/h2>\n<p>It should also take into account any dividends that the company means to pay. C) Repairs costs are principally variable costs incurred on assets because of the level of use of the assets through wear and tear. Some durable assets, however, deteriorate with time even though they are not used.<\/p>\n<p><img class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' src=\"data:image\/jpeg;base64,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\" width=\"256px\" alt=\"net capital spending is equal to ending net fixed assets\"\/><\/p>","protected":false},"excerpt":{"rendered":"<p>Content Chapter 3 &#8211; Cash flow accounting Formula and Calculation of CapEx What large net capital spending can indicate Net capital spending: a. Reflects the net changes in total assets over a stated period of&#8230; Calculating Earnings Per Share (EPS) The Blue Moon paid $2.20 in taxes for every $10 of revenue last year. Net &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/timoq.be\/en\/financial-statement-analysis\/\"> <span class=\"screen-reader-text\">Financial Statement Analysis<\/span> Read More &raquo;<\/a><\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"categories":[45],"tags":[],"_links":{"self":[{"href":"https:\/\/timoq.be\/en\/wp-json\/wp\/v2\/posts\/1890"}],"collection":[{"href":"https:\/\/timoq.be\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/timoq.be\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/timoq.be\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/timoq.be\/en\/wp-json\/wp\/v2\/comments?post=1890"}],"version-history":[{"count":1,"href":"https:\/\/timoq.be\/en\/wp-json\/wp\/v2\/posts\/1890\/revisions"}],"predecessor-version":[{"id":1891,"href":"https:\/\/timoq.be\/en\/wp-json\/wp\/v2\/posts\/1890\/revisions\/1891"}],"wp:attachment":[{"href":"https:\/\/timoq.be\/en\/wp-json\/wp\/v2\/media?parent=1890"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/timoq.be\/en\/wp-json\/wp\/v2\/categories?post=1890"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/timoq.be\/en\/wp-json\/wp\/v2\/tags?post=1890"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}