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  • Toy World, Inc. Managerial BS

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    Katie Rose
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    This document shows monthly financial data for a company from January to December 1993. It includes information on the company's cash, accounts receivable, inventories, assets, liabilities, equity, debt levels, and working capital requirements over time. The data indicates that the company's liquidity deteriorates significantly in September due to seasonal effects on its business.

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    This document shows monthly financial data for a company from January to December 1993. It includes information on the company's cash, accounts receivable, inventories, assets, liabilities, equity, debt levels, and working capital requirements over time. The data indicates that the company's liquidity deteriorates significantly in September due to seasonal effects on its business.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Scarica in formato XLSX, PDF, TXT o leggi online su Scribd
    Segnala contenuti inappropriati
    898 visualizzazioni6 pagine

    Toy World, Inc. Managerial BS

    Caricato da

    Katie Rose
    This document shows monthly financial data for a company from January to December 1993. It includes information on the company's cash, accounts receivable, inventories, assets, liabilities, equity, debt levels, and working capital requirements over time. The data indicates that the company's liquidity deteriorates significantly in September due to seasonal effects on its business.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Scarica in formato XLSX, PDF, TXT o leggi online su Scribd
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    di 6

    Invested capital or net assets 1993 JAN. FEB. MAR. APR.

    Cash 200 878 1526 1253 1054


    Accounts Receivable 2905 1060 260 300 300
    Inventories 586 586 586 586 586
    Prepaid Expenses 0 0 0 0 0
    Accounts Payable 282 36 42 48 42
    Accrued TAXES 88 31 23 162 251
    Term Loan 50 50 50 50 50
    Working Capital Requirements (WCR) 3403 1529 731 626 543
    Net Fixed Assets 1176 1176 1176 1176 1176

    Total Invested Capital Or Net Assets 4779 3583 3433 3055 2773

    Capital employed
    Short-term debt 752 0 0 0 0
    Long-term debt financing
    Long-term debt 400 400 400 400 400
    Owners' equity 3295 3183 3079 2979 2875
    Total Long-term debt financing 3695 3583 3479 3379 3275

    Total capital employed 4447 3583 3479 3379 3275

    Total Long-term investment 4579 2705 1907 1802 1719

    Net Liquid Assets -884 878 1572 1577 1556


    ∆ Net Liquid assets 1762 694 5 -21

    1993 JAN. FEB. MAR. APR.

    Working Capital Requirement / Sales 43% 1274% 522% 391% 388%

    To evaluate the overall efficiency with wich the firm's operating cycle is managed.

    Inventory Turnover: (times)


    COGS / Inventories

    To evaluate the efficiency with which inventories are managed.

    Average Collection Period: (days)


    Accts Receivable / Average Daily Sales
    To evaluate the efficiency with which accounts receivable are managed.
    Average Payment Period: (days)
    Accts Payable / Average Daily Purchases
    To evaluate the efficiency with which accounts payable are managed.
    MAY JUNE JULY AUG. SEPT. OCT. NOV. DEC.
    915 696 527 200 200 200 200 200 Funding
    280 280 300 1780 3460 3980 4425 3400
    586 586 586 586 586 586 586 586 6000
    0 0 0 0 0 0 0 0
    42 42 48 486 552 642 686 334 5000
    305 394 448 352 271 126 33 40
    50 50 50 50 50 50 50
    4000
    469 380 340 1478 3173 3748 4242 3612
    1176 1176 1176 1176 1176 1176 1176
    3000
    2560 2252 2043 2854 4549 5124 5618 3812
    2000

    0 0 0 433 1741 1745 1677 942 1000

    400 375 375 375 375 375 375 350


    0
    2770 2665 2564 2750 2975 3256 3566 3646 JAN. FEB. MAR. APR. MA
    3170 3040 2939 3125 3350 3631 3941 3996

    3170 3040 2939 3558 5091 5376 5618 4938

    1645 1556 1516 2654 4349 4924 5418 3612

    1525 1484 1423 471 -999 -1293 -1477 384


    -31 -41 -61 -952 -1470 -294 -184 1861

    MAY JUNE JULY AUG. SEPT. OCT. NOV. DEC.

    335% 271% 213% 91% 172% 175% 186% 324%


    Funding Strategy Graph Month By Month 1994

    Net Fixed Assets


    Owners' equity
    Total Long-term debt financing
    Total Long-term investment

    JAN. FEB. MAR. APR. MAY JUNE JULY AUG. SEPT. OCT. NOV. DEC.
    Net long-term financing / Working capital requirement
    Percentage of working capital requirement financed long-term

    1993 JAN. FEB. MAR. APR. MAY JUNE JULY AUG. SEPT.

    74.02% 157.42% 315.05% 351.92% 386.56% 425.16% 490.53% 518.53% 131.87% 68.52%

    The liquidity of the firm is deteriorating rapidly in Sept. due to the seasonality of the business

    Net short-term financing / Working capital requirement


    Percentage of working capital requirement financed short-term

    1993 JAN. FEB. MAR. APR. MAY JUNE JULY AUG. SEPT.

    16% -57% -209% -200% -194% -195% -183% -155% 16% 49%
    OCT. NOV. DEC.

    65.50% 65.18% 110.63%

    OCT. NOV. DEC.

    41% 35% 21%

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