Financial Statement Analysis

1) Match the following ratios/measurements to the appropriate descriptions

__ Financial leverage A. Operating efficiency

__ Operating (EBIT) Margin B. Effective asset selection (investment decisions)

__ Asset Turnover C. Production efficiency (value added)

__ Return on Equity D. Risk/Confidence

__ Return on Assets E. Overall efficiency

__ Operating retention F. Treasury function efficiency

__ Profit Margin E. Non-production operating efficiency

__ Non-operating retention G. Overall profitability

______Gross profit margin H. Effective use of assets

2) Identify the two different approached to calculating EBIT and discuss the merits or problems associated with each.

3) Explain the merits of DeGeorge’s disaggregation of Profit Margin compared to the tradition DuPont disaggregation of Profit Margin.

4) You go to work for a company that uses the DuPont method to disaggregate profit margin. How might you disaggregate EBIT margin to impress your supervisor, earn

more money for your owners in the very near future and secure for yourself a very nice promotion?

5) DeGeorge needs to lose weight. Disaggregate the problem.

Sample Solution