Ross et al.: Fundamentals
of Corporate Finance, Sixth
Edition, Alternate EditionII. Financial Statements
and Long−Term Financial
Planning- Working with Financial
Statements
(^112) © The McGraw−Hill
Companies, 2002
TABLE 3.11
Retail—Furniture Stores SIC# 5712 (NAICS 33711, 337121, 337122)
Comparative Historical Data Current Data Sorted By Sales
Type of Statement
68 50 58 Unqualified 1 3 1 3 12 38
131 147 131 Reviewed 1 23 15 32 42 18
198 205 177 Compiled 23 67 40 25 19 3
72 72 82 Tax Returns 21 37 12 8 3 1
127 153 134 Other 9 40 13 23 20 29
188 (4/1-9/30/99) 394 (10/1/99-3/31/00)
4/1/97- 4/1/98- 4/1/99- 25MM
3/31/98 3/31/99 3/31/00 5-10 10-25 &
ALL ALL ALL 0-1MM 1-3MM 3-5MM MM MM OVER
NUMBER OF
596 627 582 STATEMENTS 55 170 81 91 96 89
RATIOS
2.6 2.4 2.4 4.0 3.1 2.3 2.1 2.2 1.9
1.7 1.6 1.5 Current 2.1 1.7 1.4 1.4 1.4 1.5
1.2 1.2 1.1 1.5 1.2 1.1 1.2 1.1 1.0
.9 .9 .9 1.2 1.1 .8 .6 1.0 .9
(595) .5 (622) .4 (579) .4 Quick (54) .7 (169) .4 .3 .2 .5 (88) .5
.2 .1 .2 .2 .2 .1 .1 .2 .1
2 165.2 2 217.3 1 296.1 0 UND 1 373.8 1 485.5 2 194.8 2 223.7 2 230.4
11 31.9 10 35.9 9 42.2 11 33.7 8 44.9 11 34.3 7 51.8 8 45.6 9 38.9
38 9.7 32 11.5 29 12.6 49 7.5 27 13.3 21 17.4 24 15.5 34 10.7 43 8.5
72 5.1 64 5.7 70 5.2 75 4.9 77 4.7 69 5.3 90 4.0 59 6.2 65 5.6
118 3.1 110 3.3 108 3.4 148 2.5 106 3.4 131 2.8 124 2.9 100 3.7 91 4.0
174 2.1 156 2.3 158 2.3 227 1.6 167 2.2 171 2.1 158 2.3 122 3.0 119 3.1
20 18.0 19 19.3 17 21.8 5 69.1 14 25.8 17 20.9 18 20.0 18 20.7 31 11.9
33 10.9 31 11.7 33 11.2 32 11.4 29 12.6 28 13.0 39 9.3 30 12.2 39 9.4
53 6.9 48 7.6 58 6.3 61 6.0 56 6.5 48 7.6 64 5.7 49 7.5 61 6.0
4.7 5.4 5.5 2.4 4.6 5.4 7.3 7.0 7.3
9.9 11.4 11.9 5.6 10.2 13.5 13.1 13.8 13.9
24.5 31.7 42.3 12.4 61.4 57.7 29.7 49.6 266.1
6.4 9.4 9.8 5.0 8.5 9.3 5.9 20.6 17.3
(540) 2.6 (560) 3.0 (507) 3.6 (40) 2.7 (153) 3.5 (70) 2.9 (81) 3.5 (85) 6.3 (78) 5.8
1.2 1.4 1.4 1.6 1.0 1.3 1.5 2.1 2.5
3.7 5.9 6.8 6.6 9.3 6.6 5.8 12.6
(162) 1.9 (147) 2.7 (128) 2.6 (32) 2.4 (17) 2.4 (26) 2.5 (25) 2.2 (25) 6.3
.5 1.0 1.1 .8 .8 1.1 1.4 1.5
.2 .2 .2 .1 .1 .2 .2 .2 .3
.4 .4 .5 .4 .4 .5 .4 .3 .6
1.1 1.3 1.4 1.6 2.5 1.3 1.1 .9 1.4
.9 .9 .9 .7 .9 1.0 1.2 1.0 .9
1.9 2.2 2.0 1.9 1.8 2.0 2.3 2.3 1.9
4.1 5.6 5.1 8.1 8.2 6.0 3.9 4.0 5.8
30.3 39.7 40.9 49.1 42.4 40.4 29.1 49.3 38.1
(546) 12.7 (559) 16.9 (511) 18.5 (45) 15.6 (141) 15.6 (75) 16.2 (83) 15.5 (91) 19.2 (76) 27.9
2.4 4.7 6.5 1.3 2.9 7.2 5.8 8.1 15.8
11.1 12.5 13.2 13.4 13.0 11.8 10.0 15.7 16.4
4.4 5.2 6.0 5.3 5.4 6.0 4.9 7.5 8.8
.5 1.3 1.7 .0 .1 1.7 1.6 2.4 4.4
51.8 57.6 52.8 56.3 67.3 43.7 58.1 63.1 30.8
23.0 25.3 24.5 21.7 26.8 24.2 27.9 26.3 14.2
10.5 11.9 10.5 7.8 11.8 11.3 11.8 13.6 8.3
(continued)Sales/
Net Fixed Assets% Profit Before
Taxes/Total Assets% Profit
Before Taxes/
Tangible Net WorthDebt/
WorthFixed/
WorthNet Profit Depr.,
Dep., Amort./
Cur. Mat. L/T/DEBIT/
InterestSales/
Working CapitalCost of Sales/
PayablesCost of Sales/
InventorySales/
ReceivablesSelected Ratios80