CompanyDataPage1CompanyNameDemoCompanyContactNameCompanyAddressstreetIndustrycitystateSICCodezipGBPCodeDateNotesCompanyDataPage2Page3DemoCompanyScheduleI-EOPAT***Inputamountsinthousands***Line#Category19921NetSales$28,50023MaterialCosts-LIFO16,0004LIFO(Provision)Credit55CostofMaterial-FIFO16,0056ValueAddedbyManufacturing(VAM)12,49578HumanResources(laborandfringes)1,0009Overhead2,23410OptionalField11OptionalField12FIFOGrossProfit9,2611314Selling3,45615General&Administrative3,63616OptionalField17OptionalField18IntangiblesAmortizationincl.above(inputasnegative)19EnterpriseOperatingProfit(EOP)2,1692021CurrentTaxes66822EnterpriseOperatingProfitAfterTaxes(EOPAT)$1,5012324Other(Income)Expense$3002526InterestExpense$2502728Depreciation&Amortization(incl.Intangibles)$6002930EarningsBeforeInterest&Taxes(EBIT)$1,8693132EarningsBeforeInterest,Taxes,Depreciation33andAmort.(EBITDA)$2,4693435AccrualBasisIncomeTaxProvision$5003637NETINCOME$1,124Page4DemoCompanyScheduleII-BalanceSheet***Inputamountsinthousands***Line#Category19911992ASSETS1Cash$1,500$1,9002MarketableSecurities3TradeReceivables-Net2,5003,5004NotesReceivable&OtherCurrentAssets5Inventory2,5132,6596LIFOReserve50467NetInventory-FIFO2,4632,6138TotalCurrentAssets6,4638,01391011FixedAssets-Cost8,4509,00012AccumulatedDepreciation3,4563,78913NetFixedAssets4,9945,2111415OtherNon-CurrentAssets1617DeferredTaxBenefit1819Intangibles20AccumulatedAmortizationofIntangibles21NetIntangibles002223TotalAssets$11,457$13,224Page5DemoCompanyScheduleII-BalanceSheet***Inputamountsinthousands***Line#Category19911992LIABILITIES&SHAREHOLDEREQUITY1LineofCreditandCurr.portionofLTDebt$100$1502AccountsPayable1,0002,0003AccruedLiabilities1,0001,0004OtherCurrentLiabilities9999005IncomeTaxesPayable6TotalCurrentLiabilities3,0994,050789Long-termDebt4,0003,70010OtherLong-termLiabilities10015011DeferredTaxLiability505012TotalLiabilities7,2497,9501314PreferredStock15CommonStock6616Paid-in-capital1,5001,67817OtherEquityEquivalents,Net18RetainedEarnings2,7023,59019ShareholderEquity4,2085,2742021TotalLiabilitiesandShareholderEquity$11,457$13,224Page6DemoCompanyScheduleIII-CAPITAL***Inputamountsinthousands***Line#Category199119921Debt$4,100$3,8502OtherLong-termLiabilities1001503PreferredStock004Debt(D)4,2004,00056CommonShareholderEquity4,2085,2747DeferredTaxes,net50508LIFOReserve50469CumulativeGoodwillAmortization0010Less:ExcessCash/MarketableSecurities(EC)11Equity(E)4,3085,370121314Capital(C)=(D+E)$8,508$9,370151617Company'sExternalBorrowingRate12.00%11.00%18EffectiveDebtTaxRate40%40%19Company'saftertaxExternalBorrowingRate7.20%6.60%2021ShareholdersDesiredRate22ofReturnonInvestment15.00%15.00%2324EffectiveCurrentTaxRate(%)25OR26EffectiveCurrentTax($)$6685/4/202510:49PMPage7***Inputamountsinthousands***19931994$33,333$34,56719,00020,000151519,01520,01514,31814,5521,2341,5672,6782,78910,40610,1964,5674,5544,2423,9991,5971,643322476$1,275$1,167$400$300$450$350$700$800$1,197$1,343$1,897$2,143$600$700$162$308Page8***Inputamountsinthousands***19931994$1,900$1,7704,5804,8902,3782,78962-52,3162,7948,7969,4549,50012,0004,5675,0004,9337,00000$13,729$16,454Page9***Inputamountsinthousands***19931994$100$1502,0002,0001,0101,1119039094,0134,1703,5005,50015010050507,7139,820661,8901,8884,1204,7406,0166,634$13,729$16,454Page10***Inputamountsinthousands***19931994$3,600$5,650150100003,7505,7506,0166,634505062-5006,1286,679$9,878$12,42910.00%10.00%40%40%6.00%6.00%15.00%15.00%$322$476Page11ValuesRequiredforEVC=019921993199433.3%20.5%12.6%ShareholdersDesiredReturnonInvestment(EVC=0)199219931994$1,009$1,107$1,246EOPAT(EVC=0)1992199319940.0%5.0%10.0%15.0%20.0%25.0%30.0%35.0%199219931994$0$200$400$600$800$1,000$1,200$1,400
