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Sony corporation

Comparative Income Statement


For years ended March 31,2010 and 2009
2010
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

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

Liabilities & Share holders Equity


Account Payable
Bond Payable 10%due 2010
Total Liabilities
Ordinary Shares
Retained Earnings
Total Share Holders Equity

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

Comparative Income Statement


Vertical analysis
2010
100%
60%
40%
17%
12%
29%
11%
2%
9%
4%
6%

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

Liabilities & Share holders Equity

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

Comparison of Acid test ratio and Current ratio

12.00

11.23

10.00

7.81

8.00

6.55

6.00

5.19

4.00
2.00
2010

2009

Total of each expenses for year 2010

Total of each expen

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

Total of each expenses for year 2009


524,000.00

Selling Expenses

Administrative
expenses

12,394,572.00

17,070,000.00

Other
Expenses(Interes
t)