Beruflich Dokumente
Kultur Dokumente
Date: 2018/06/03
2018
Financial Statement Analysis of
1. Horizontal Analysis
Computation of Dollar Changes and Percent changes
TRADE AND DEVELOPMENT BANK OF MONGOLIA LLC AND ITS SUBSIDIARIES
2. Trend Analysis
120
100
80
Net sales
60 Cost of sales
40
20
0
2014 2015 2016 2017
3. Vertical Analysis
Consolidated Statements of Financial Position
Common-Size Statements
Income Statement
Income statement
Cost of sales
Operating income
Income tax expense
Other comprehensive income
Assest
Assest
Cash and due from banks
Investment securities
Equity
Share capital
Share premium
Capital adjustments
Revaluation reserves
Borrowings
4. Working Capital
Current assets
Current liabilities
–
Working capital
=
5. Current Ratio
Current Assets
Current Ratio =
Current Liabilities
8. Inventory Turnover
Cost of goods sold
Inventory
turnover = Average inventory
Day's
Ending inventory × 365
sales in =
Inventory
Cost of goods sold
Day's sales in
Inventory= 117,750,839/434,121,831x365= 99.002
11. Total Asset Turnover
Net sales
Total asset
turnover = Average total assets
= 73,759,946/3437462658= 0.021457672
16. Return on Total Assets
= 73,759,946/875,532,631=0.084245799