Professional Documents
Culture Documents
99,205,000.00
59,547,000.00
39,658,000.00
16,533,000.00
12,285,461.00
28,818,461.00
10,839,539.00
1,529,000.00
9,310,539.00
3,546,600.00
5,763,939.00
2009
95,263,000.00
62,856,000.00
32,407,000.00
17,070,000.00
12,394,572.00
29,464,572.00
2,942,428.00
524,000.00
2,418,428.00
229,050.00
2,189,378.00
Sony corporation
Comparative Retained Earnings Statement
For years ended December 31,2010 and 2009
Retained Earnings,Jan-1st
Net Income for the year
Total
Ordinary Shares Dividend
Retained Earnings,Dec-31st
2010
510,225.00
5,763,939.00
6,274,164.00
100,000.00
6,174,164.00
2009
1,864,170.00
2,189,378.00
4,053,548.00
100,000.00
3,953,548.00
Sony corporation
Comparative Balance Sheet
For years ended December 31,2010 and 2009
Assets
Cash
Account Recievable
Inventory
Prepaid Expenses
Plant Assets & machineries
Total Assets
2010
1,234,830.00
247,109.00
825,480.00
235,545.00
14,817,600.00
17,360,564.00
2009
1,193,191.00
298,575.00
537,550.00
212,412.00
12,694,000.00
14,935,728.00
226,400.00
460,000.00
686,400.00
287,180.00
195,000.00
482,180.00
10,500,000.00
6,174,164.00
16,674,164.00
17,360,564.00
10,500,000.00
3,953,548.00
14,453,548.00
14,935,728.00
Total
Horizontal Analysis
Net Sales
Cost of Good sold
Gross Profit
Selling Expenses
Administrative expenses
Total Operating Expenses
Operating Income
Other Expenses(Interest)
Income Before Income Tax
Income Tax
Net Income
2009
100%
66%
34%
18%
13%
31%
3%
1%
3%
0%
2%
2010/2009
4%
-5%
22%
-3%
-1%
-2%
268%
192%
285%
1448%
163%
Balance Sheet
Horizontal Analysis
Vertical analysis
2010
2009
2010/2009
7%
1%
5%
1%
#REF!
100%
8%
2%
4%
1%
#REF!
100%
3%
-17%
54%
11%
#REF!
16%
Account Payable
Bond Payable 10%due 2010
Total Liabilities
33%
67%
100%
60%
40%
100%
-21%
136%
42%
Ordinary Shares
Retained Earnings
Total Share Holders Equity
63%
37%
100%
104%
73%
27%
100%
103%
0%
56%
15%
16%
Assets
Cash
Account Recievable
Inventory
Prepaid Expenses
Plant Assets(Net)
Total Assets
Total
atement
Vertical analysis
2010/2009
4%
-5%
22%
-3%
-1%
-2%
268%
192%
285%
1448%
163%
Vertical analysis
Trend analysis
2010
104%
63%
42%
17%
13%
30%
11%
2%
10%
4%
6%
2009
100%
66%
34%
18%
13%
31%
3%
1%
3%
0%
2%
Trend analysis
2010
2009
1.034897
1
0.207099 0.250232
0.691826 0.450515
0.197408 0.17802
#REF!
#REF!
14.54969 12.51747
0.189743 0.240682
0.385521 0.163427
0.575264 0.40411
8.799932
5.174498
13.97443
14.54969
8.799932
3.313424
12.11336
12.51747
Ratios
Current Ratio
Acid Ratio
Quick Ratio
Account Receivable Turnover
Inventory Turnover
Debtors Collection Period
Invetory Turnover in Days
Net Profit Margin
Gross Profit Margin
Asset Turnover
Return on Assets
Debt to Total Assets
Return on Ordinary Shareholders Equity
Debt to Equity Ratio
Equity Radio
Earning per Share
ROC
2010
11.23
6.55
6.55
363.60
87.37
1.00
4.18
0.06
0.40
1.43
0.16
0.03
0.09
0.04
0.96
5.49
33.20
2009
7.81
5.19
5.19
319.06
116.93
1.14
3.12
0.02
0.34
1.59
0.05
0.01
0.04
0.03
0.97
2.09
14.66
12.00
11.23
10.00
7.81
8.00
6.55
6.00
5.19
4.00
2.00
2010
2009
1,529,000.00
Selling Expenses
12,285,461.00
16,533,000.00
Administrative
expenses
Other
Expenses(Interest)
12,394,572.00
Other
Expenses(Interest)
Current Ratio
Acid Ratio
Selling Expenses
Administrative
expenses
12,394,572.00
17,070,000.00
Other
Expenses(Interes
t)