Financial Statement Analysis

Date:
March 2005
Account
Description
Opening Balance
This Year
YTD Debits YTD Credits
YTD Movement
Opening Balance
This Period
Current Period
Debits
Current Period
Credits
Current Period
Movement
ASSETS
Current Assets
1000
1100
Cash and equivalents

A/R - trade
1110
1199
A/R - other
Allowance for bad debts
1200
1900
Total
Inventory
Other current assets
Current Assets
3,862,508
10,290,145
5,052,759
7,990,628
3,421,160
4,922,866
1,631,599
3,067,762
4,851,115
13,560,733
965,735
750,851
322,744
953,677
642,991
(202,826)
(44,611)
(139,569)
0
0
14,938
46,523
(14,938)
(46,523)
(58,239)
(181,719)
0
0
1,310
4,373
(1,310)
(4,373)
702,699
65,395
14,736,567
208,522
22,825
13,274,734
0
0
8,405,487
208,522
22,825
4,869,247
905,835
86,416
19,164,142
5,386
1,804
1,723,776
0
0
1,282,104
5,386
1,804
441,672
(11,815)
(737,469)
0
0
4,027
245,823
(4,027)
(245,823)
(15,488)
(960,185)
0
0
354
23,107
(354)
(23,107)
15,542
5,126
(733,742)
5,126
14,002,825 13,279,860
0
249,850
8,655,337
5,126
(244,724)
4,624,523
20,270
(955,403)
18,208,739
398
398
1,724,174
0
23,461
1,305,566
398
(23,063)
418,609
Other Assets
2000
2100
Fixed assets
Accumulated depreciation
2900
Other assets
Total
Other Assets
TOTAL ASSETS
LIABILITIES & OWNERS' EQUITY
Current Liabilities
3000
3100
Accounts payable
Accrued payroll
(1,897,695)
(16,555)
3,200,696
5,492
3,795,779
0
(595,083)
5,492
(2,452,350)
(11,554)
316,387
491
356,815
0
(40,428)
491
3400
Total
Other current liabilities

Current Liabilities
(404,090)
(2,318,341)
0
3,206,188
141,702
3,937,481
(141,702)
(731,293)
(532,974)
(2,996,877)
0
316,878
12,819
369,634
(12,819)
(52,756)
(12,303)
(12,550)
(24,853)
(2,343,194)
0
0
0
3,206,188
4,163
2,506
6,669
3,944,150
(4,163)
(2,506)
(6,669)
(737,962)
(16,187)
(14,795)
(30,982)
(3,027,860)
0
0
0
316,878
279
261
540
370,174
(279)
(261)
(540)
(53,296)
(7,451)
(11,652,180)
(11,659,631)
0
0
0
2,501
0
2,501
(2,501)
0
(2,501)
(9,741)
(11,652,180)
(11,661,921)
0
0
0
211
0
211
(211)
0
(211)
Other Liabilities
3500
Long-term notes
3900
Other liabilities
Total
Other Liabilities
TOTAL LIABILITIES
Owners' Equity
4000
4500
Total
Capital stock
Retained earnings
Owners' Equity
Revenue
5000
5200
In Store sales
Catalog sales
0
0
0
0
2,452,399
1,471,399
(2,452,399)
(1,471,399)
(2,221,873)
(1,333,088)
0
0
230,526
138,312
(230,526)
(138,312)
5800
5900
Consulting sales
Other revenue
0
0
0
0
2,391,287
59,518
(2,391,287)
(59,518)
(2,166,506)
(53,923)
0
0
224,781
5,595
(224,781)
(5,595)
Copyright, 2003, JaxWorks, All Rights Reserved.
Date:
Account
Total
March 2005
Description
Revenue
Opening Balance
Opening Balance Current Period
This Year
YTD Debits YTD Credits YTD Movement
This Period
Debits
0
0
6,374,603
(6,374,603)
(5,775,390)
0
Current Period
Credits
599,213
Current Period
Movement
(599,213)
Direct Expense
6000
6100
Direct material
Direct labor
6200
Other direct cost
6900
Sales and marketing
Total
Direct Expense
Gross Profit
0
0
713,118
911,319
0
0
713,118
911,319
646,085
825,655
67,033
85,664
0
0
67,033
85,664
0
0
0
0
537,186
318,655
2,480,278
2,480,278
0
0
0
6,374,603
537,186
318,655
2,480,278
(3,894,325)
486,691
288,701
2,247,132
(3,528,258)
50,495
29,954
233,146
233,146
0
0
0
599,213
50,495
29,954
233,146
(366,067)
Indirect Expense
5100
7000
Telephone sales
Accounting and legal
0
0
0
56,495
1,592,399
0
(1,592,399)
56,495
(1,442,713)
51,184
0
5,311
149,685
0
(149,685)
5,311
7100
7200
Communication & telephone

Deprec & amortization
0
0
87,364
245,823
0
0
87,364
245,823
79,152
222,716
8,212
23,107
0
0
8,212
23,107
7300
7500
Facilites and rent

Office expense & misc
0
0
273,640
116,167
0
0
273,640
116,167
247,918
105,247
25,722
10,920
0
0
25,722
10,920
7600
7700
Salaries
Taxes - business
0
0
281,069
195,643
0
0
281,069
195,643
254,649
177,253
26,420
18,390
0
0
26,420
18,390
7800
7400
Bad debt expense

Interest expense
0
0
46,523
73,340
0
0
46,523
73,340
42,150
66,446
4,373
6,894
0
0
4,373
6,894
0
0
0
(14,002,825)
226,600
1,602,664
4,082,942
7,289,130
0
1,592,399
7,967,002
11,913,653
226,600
10,265
(3,884,060)
(4,624,523)
205,300
9,300
(3,518,958)
(18,208,739)
21,300
150,650
383,797
700,675
0
149,685
748,898
1,119,283
21,300
965
(365,102)
(418,609)
9990
Income taxes
Total
Indirect Expense
Net Loss (Profit)
TOTAL LIABILITIES & OWNERS' EQUITY
Date:
March 2005
Account
Description
Closing Balance
ASSETS
Current Assets
1000
1100

A/R - trade
1110
1199
A/R - other
1200
1900
Total
Inventory
Current Assets
5,494,107
13,357,907
(59,548)
(186,092)
911,221
88,220
19,605,814
Other Assets
2000
2100
Fixed assets
2900
Other assets
Total
Other Assets
TOTAL ASSETS
(15,842)
(983,292)
20,668
(978,466)
18,627,348
Current Liabilities
3000
3100
Accounts payable
Accrued payroll
(2,492,778)
(11,063)
3400
Total

Current Liabilities
(545,793)
(3,049,634)
Other Liabilities
3500
Long-term notes
3900
Other liabilities
Total
Other Liabilities
TOTAL LIABILITIES
(16,466)
(15,056)
(31,522)
(3,081,156)
Owners' Equity
4000
4500
Total
Capital stock
Retained earnings
Owners' Equity
(9,952)
(11,652,180)
(11,662,132)
Revenue
5000
5200
In Store sales
Catalog sales
(2,452,399)
(1,471,399)
5800
5900
Consulting sales
Other revenue
(2,391,287)
(59,518)
Date:
Account
Total
March 2005
Description
Revenue
Closing Balance
(6,374,603)
Direct Expense
6000
6100
Direct material
Direct labor
6200
Other direct cost
6900
Sales and marketing
Total
Direct Expense
Gross Profit
713,118
911,319
537,186
318,655
2,480,278
(3,894,325)
Indirect Expense
5100
7000
Telephone sales
7100
7200
Communication & telephone

Deprec & amortization
87,364
245,823
7300
7500
Facilites and rent

Office expense & misc
273,640
116,167
7600
7700
Salaries
Taxes - business
281,069
195,643
7800
7400
Bad debt expense

Interest expense
46,523
73,340
9990
Income taxes
Total
Indirect Expense
Net Loss (Profit)
(1,592,399)
56,495
226,600
10,265
(3,884,060)
(18,627,348)
Balance
Date:
Sheet
March 2000
Account
ASSETS
Description
March 2000
Current Assets
1000
1100

A/R - trade
5,494,107
13,357,907
1110
1199
A/R - other
1200
1900
Total
Inventory
Current Assets
(59,548)
(186,092)
911,221
88,220
19,605,814
Other Assets
2000
2100
Fixed assets
2900
Other assets
Total
Other Assets
TOTAL ASSETS
(15,842)
(983,292)
20,668
(978,466)
18,627,348
Current Liabilities
3000
3100
Accounts payable
Accrued payroll
2,492,778
11,063
3400
Total

Current Liabilities
545,793
3,049,634
Other Liabilities
3500
Long-term notes
3900
Other liabilities
Total
Other Liabilities
TOTAL LIABILITIES
16,466
15,056
31,522
3,081,156
Owners' Equity
4000
4500
Capital stock
Retained earnings
Net Income
Total
Owners' Equity
9,952
11,652,180
3,884,060
15,546,192
18,627,348
Balance
Date:
Sheet
March 2000
Account
ASSETS
Description
March 1999 March 2000
Change
Current Assets
1000
1100

A/R - trade
1110
1199
A/R - other
1200
1900
Total
Inventory
Current Assets
3,862,508
10,290,145
5,494,107
13,357,907
1,631,599
3,067,762
(44,611)
(139,569)
(59,548)
(186,092)
(14,938)
(46,523)
702,699
65,395
14,736,567
911,221
88,220
19,605,814
208,522
22,825
4,869,247
(11,815)
(737,469)
(15,842)
(983,292)
(4,027)
(245,823)
Other Assets
2000
2100
Fixed assets
2900
Other assets
Total
Other Assets
TOTAL ASSETS
15,542
(733,742)
14,002,825
20,668
5,126
(978,466) (244,724)
18,627,348 4,624,523
Current Liabilities
3000
3100
Accounts payable
Accrued payroll
1,897,695
16,555
2,492,778
11,063
595,083
(5,492)
3400
Total

Current Liabilities
404,090
2,318,341
545,793
3,049,634
141,702
731,293
12,303
12,550
24,853
2,343,194
16,466
15,056
31,522
3,081,156
4,163
2,506
6,669
737,962
7,451
7,768,120
9,952
11,652,180
2,501
3,884,060
3,884,060
11,659,631
14,002,825
3,884,060
15,546,192
18,627,348
(0)
3,886,561
4,624,523
Other Liabilities
3500
Long-term notes
3900
Other liabilities
Total
Other Liabilities
TOTAL LIABILITIES
Owners' Equity
4000
4500
Capital stock
Retained earnings
Net Income
Total
Owners' Equity
Date:
February 2012
Account Description
March 2000
Current
Change
February 2000
Cash Flow From Operations

0
Net Income
365,102
361,218
3,884
1100
Net change in Accounts receivable - trade
202,826
(299,201)
502,028
1110
Net change in Accounts receivable - other
1,310
1,179
131
1199
Net change in Allowance for bad debts
1200
Net change in Inventory
1900
Net change in Other current assets
3000
Net change in Accounts payable
3100
Net change in Accrued payroll
(491)
3400
Net change in Other current liabilities
Total
4,373
4,327
47
(5,386)
(10,027)
4,642
(1,804)
(2,035)
231
40,428
40,086
342
(406)
(85)
12,819
12,146
673
619,177
107,286
511,891
22
Cash Flow From Investments

2900
Increases in Other assets
(398)
(420)
2000
Decreases in Fixed assets
354
346
2100
Decreases in Accumulated depreciation
23,107
22,862
246
Total
23,063
22,788
276
Cash Flow From Financing

3500
Increases in Long-term notes
279
318
(39)
3900
Increases in Other liabilities
261
189
72
4000
Increases in Capital stock
211
203
Total
751
710
41
642,991
130,783
512,208
Total Cash Flow
Date:
February 2012
YTD
March 2000
Account Description
YTD
March 1999
YTD
Change

0
Net Income
3,884,060
3,884,060
(0)
1100
(3,067,762)
(3,611,191)
543,429
1110
14,938
14,836
101
1199
1200
1900
(22,825)
(21,285)
(1,540)
3000
595,083
651,306
(56,224)
3100
(5,492)
11,024
(16,516)
3400
Total
46,523
46,523
(208,522)
(247,089)
38,567
141,702
131,194
10,508
1,377,705
859,378
518,327

2900
(5,126)
(5,208)
82
2000
4,027
3,894
133
2100
245,823
245,823
(0)
Total
244,724
244,509
215

3500
4,163
4,070
93
3900
2,506
5,022
(2,516)
4000
2,501
2,475
26
Total
9,170
11,567
(2,397)
1,631,599
1,115,454
516,145
Total Cash Flow
Date:
April 1999 - March 2000
Account Description
April 1999
May 1999
June 1999
Quarter 1, FY2000
July 1999
August 1999

0
Net Income
1100
1110
1199
1200
1900
3000
3100
3400
Total
275,768
279,652
295,189
850,609
302,957
314,609
(566,488)
(228,611)
(255,774)
(1,050,873)
(252,000)
(266,488)
1,292
998
1,318
1,341
3,657
1,304
3,303
3,350
3,536
10,189
3,629
3,768
(89,959)
(8,712)
(19,078)
(117,750)
(10,160)
(14,749)
(1,836)
(1,887)
(1,840)
(5,563)
(1,863)
(1,768)
194,284
30,987
33,005
258,276
33,656
35,043
(418)
(430)
(524)
(1,372)
(462)
(520)
12,343
12,447
12,434
37,224
11,505
10,963
(172,005)
88,113
68,288
(15,603)
88,565
82,150

2900
(491)
(420)
(443)
(1,354)
(437)
(414)
2000
372
336
344
1,052
327
360
2100
17,453
17,699
18,683
53,835
19,174
19,912
Total
17,334
17,615
18,584
53,533
19,064
19,858

3500
312
396
319
1,027
359
324
3900
262
226
207
695
204
184
4000
202
180
171
553
233
174
Total
776
802
697
2,275
796
682
(153,894)
106,531
87,568
40,205
108,425
102,690
Total Cash Flow
Date:
Account Description
September 1999
Quarter 2, FY2000
October 1999
November 1999

0
Net Income
322,377
939,943
330,145
337,913
1100
(267,851)
(786,339)
(274,110)
(280,516)
1110
1,090
3,686
1,306
1,261
1199
3,861
11,259
3,954
4,047
1200
(10,066)
(34,975)
(9,952)
(10,132)
1900
(2,087)
(5,718)
(2,057)
(1,823)
3000
35,805
104,505
36,660
37,512
3100
3400
Total
(437)
(1,419)
(470)
(485)
9,545
32,013
10,104
12,359
92,238
262,953
95,581
100,137

2900
(418)
(1,269)
(413)
(463)
2000
264
951
351
343
2100
20,403
59,489
20,895
21,387
Total
20,249
59,171
20,833
21,267

3500
352
1,035
418
391
3900
225
613
157
171
4000
253
660
178
239
Total
830
2,308
753
801
113,317
324,432
117,167
122,205
Total Cash Flow
Date:
Account Description
December 1999
Quarter 3, FY2000
January 2000
February 2000
March 2000

0
Net Income
345,681
1,013,740
353,449
361,218
365,102
1100
(286,684)
(841,310)
(292,865)
(299,201)
202,826
1110
1,318
3,885
1,222
1,179
1,310
1199
4,141
12,142
4,234
4,327
4,373
1200
(10,059)
(30,142)
(10,241)
(10,027)
(5,386)
1900
(1,878)
(5,758)
(1,947)
(2,035)
(1,804)
3000
38,375
112,547
39,240
40,086
40,428
3100
3400
Total
(434)
(1,389)
(415)
(406)
(491)
11,727
34,190
13,310
12,146
12,819
102,187
297,905
105,988
107,286
619,177

2900
(390)
(1,266)
(419)
(420)
(398)
2000
333
1,027
297
346
354
2100
21,878
64,160
22,370
22,862
23,107
Total
21,821
63,921
22,248
22,788
23,063

3500
347
1,156
348
318
279
3900
186
514
234
189
261
4000
231
648
226
203
211
Total
764
2,318
808
710
751
124,772
364,144
129,044
130,783
642,991
Total Cash Flow
Date:
Account Description
Quarter 4, FY2000
Total

0
Net Income
1100
1,079,769
3,884,060
(389,240)
(3,067,762)
1110
1199
3,711
14,938
1200
1900
3000
3100
(1,312)
(5,492)
3400
38,275
141,702
Total
832,451
1,377,705
(1,237)
(5,126)
997
4,027
12,933
46,523
(25,654)
(208,522)
(5,786)
(22,825)
119,755
595,083

2900
2000
2100
68,339
245,823
Total
68,099
244,724

3500
945
4,163
3900
684
2,506
4000
640
2,501
Total
2,269
9,170
902,818
1,631,599
Total Cash Flow
Income Statement
Date:
Mar-2000
Account Description
Mar-2000
Feb-2000
Variance
% Chg
Revenue
5000
In Store sales
230,526
228,073
2,452
1.08%
5200
Catalog sales
138,312
136,840
1,471
1.08%
5800
Consulting sales
224,781
222,390
2,391
1.08%
5900
Total
Other revenue
Revenue
5,595
599,213
5,535
592,838
60
6,375
1.08%
1.08%
Cost of Sales
6000
Direct material
67,033
66,320
(713)
(1.08)%
6100
Direct labor
85,664
84,753
(911)
(1.08)%
6200
Other direct cost
50,495
49,958
(537)
(1.08)%
6900
Total
Sales and marketing

Cost of Sales
29,954
233,146
29,635
230,666
(319)
(2,480)
(1.08)%
(1.08)%
366,067
362,172
3,894
1.08%
(149,685)
(148,093)
1,592
(1.08)%
5,311
5,254
(57)
(1.08)%
Gross Profit
Operating Expenses
5100
Telephone sales
7000
7100
Communications and telephone
8,212
8,125
(87)
(1.08)%
7200
Depreciation and amortization
23,107
22,862
(246)
(1.08)%
7300
Facilities and rent
25,722
25,449
(274)
(1.08)%
7400
Interest expense
6,894
6,821
(73)
(1.08)%
7500
Office expense and miscellaneous
10,920
10,804
(116)
(1.08)%
7600
Salaries
26,420
26,139
(281)
(1.08)%
7700
Taxes - business
18,390
18,195
(196)
(1.08)%
7800
Total
Bad debt expense

Operating Expenses
4,373
(20,335)
4,327
(20,119)
(47)
216
(1.08)%
(1.07)%
0
0
0
0
0
0
0.00%
0.00%
0
0
0
0
0
0
0.00%
0.00%
386,402
382,291
4,111
1.08%
21,300
21,300
21,074
21,074
(227)
(227)
(1.08)%
(1.08)%
365,102
361,218
3,884
1.08%
Non-Operating Income
N/A
Total
Not Available
Non-Operating Expenses
N/A
Total
Not Available
Net Income before Taxes

Income Taxes
9990
Total
Income taxes
Income Taxes
Net Income after Taxes
Income Statement
Date:
Mar-2000
YTD
March 2000
Account Description
YTD
March 1999
Variance
% Chg
Revenue
5000
In Store sales
2,452,399
2,452,399
0.00%
5200
Catalog sales
1,471,399
1,471,399
0.00%
5800
Consulting sales
2,391,287
2,391,287
0.00%
5900
Total
Other revenue
Revenue
59,518
6,374,603
59,518
6,374,603
0
0
0.00%
0.00%
Cost of Sales
6000
Direct material
713,118
713,118
0.00%
6100
Direct labor
911,319
911,319
0.00%
6200
Other direct cost
537,186
537,186
(0)
(0.00)%
6900
Total
Sales and marketing

Cost of Sales
318,655
2,480,278
318,655
2,480,278
0
0
0.00%
0.00%
3,894,325
3,894,325
0.00%
(1,592,399)
(1,592,399)
(0)
0.00%
56,495
56,495
0.00%
Gross Profit
Operating Expenses
5100
Telephone sales
7000
7100
87,364
87,364
0.00%
7200
245,823
245,823
0.00%
7300
Facilities and rent
273,640
273,640
0.00%
7400
Interest expense
73,340
73,340
0.00%
7500
116,167
116,167
0.00%
7600
Salaries
281,069
281,069
(0)
(0.00)%
7700
Taxes - business
195,643
195,643
(0)
(0.00)%
7800
Total
Bad debt expense

Operating Expenses
46,523
(216,335)
46,523
(216,335)
(0)
(0)
(0.00)%
0.00%
0
0
0
0
0
0
0.00%
0.00%
0
0
0
0
0
0
0.00%
0.00%
4,110,660
4,110,660
0.00%
226,600
226,600
226,600
226,600
(0)
(0)
(0.00)%
(0.00)%
3,884,060
3,884,060
(0)
(0.00)%
N/A
Total
Not Available
N/A
Total
Not Available

Income Taxes
9990
Total
Income taxes
Income Taxes
Income Statement
Date:
Account Description
Apr-1999
May-1999
Jun-1999
Quarter 1, FY2000
Revenue
5000
In Store sales
174,120
176,573
186,382
537,075
5200
Catalog sales
104,469
105,941
111,826
322,236
5800
Consulting sales
169,781
172,173
181,738
523,692
5900
Total
Other revenue
Revenue
4,226
452,597
4,285
458,971
4,523
484,470
13,034
1,396,038
Cost of Sales
6000
Direct material
50,631
51,345
54,197
156,173
6100
Direct labor
64,704
65,615
69,260
199,579
6200
Other direct cost
38,140
38,677
40,826
117,644
6900
Total
Sales and marketing

Cost of Sales
22,625
176,100
22,943
178,580
24,218
188,501
69,785
543,181
276,497
280,391
295,969
852,857
Gross Profit
Operating Expenses
5100
Telephone sales
(113,060)
(114,653)
(121,022)
(348,735)
7000
4,011
4,068
4,294
12,372
7100
6,203
6,290
6,640
19,133
7200
17,453
17,699
18,683
53,835
7300
Facilities and rent
19,428
19,702
20,797
59,927
7400
Interest expense
5,207
5,280
5,574
16,061
7500
8,248
8,364
8,829
25,441
7600
Salaries
19,956
20,237
21,361
61,554
7700
Taxes - business
13,891
14,086
14,869
42,846
7800
Total
Bad debt expense

Operating Expenses
3,303
(15,360)
3,350
(15,576)
3,536
(16,442)
10,189
(47,377)
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
291,857
295,968
312,410
900,235
16,089
16,089
16,315
16,315
17,222
17,222
49,626
49,626
275,768
279,652
295,189
850,609
N/A
Total
Not Available
N/A
Total
Not Available

Income Taxes
9990
Total
Income taxes
Income Taxes
Income Statement
Date:
Account Description
Jul-1999
Aug-1999
Sep-1999
Quarter 2, FY2000
Revenue
5000
In Store sales
191,287
198,644
203,549
593,481
5200
Catalog sales
114,769
119,183
122,126
356,079
5800
Consulting sales
186,520
193,694
198,477
578,691
5900
Total
Other revenue
Revenue
4,642
497,219
4,821
516,343
4,940
529,092
14,403
1,542,654
Cost of Sales
6000
Direct material
55,623
57,763
59,189
172,575
6100
Direct labor
71,083
73,817
75,639
220,539
6200
Other direct cost
41,901
43,512
44,586
129,999
6900
Total
Sales and marketing

Cost of Sales
24,855
193,462
25,811
200,903
26,448
205,863
77,115
600,227
303,757
315,440
323,229
942,427
Gross Profit
Operating Expenses
5100
Telephone sales
(124,207)
(128,984)
(132,169)
(385,361)
7000
4,407
4,576
4,689
13,672
7100
6,814
7,076
7,251
21,142
7200
19,174
19,912
20,403
59,489
7300
Facilities and rent
21,344
22,165
22,712
66,221
7400
Interest expense
5,721
5,941
6,087
17,748
7500
9,061
9,410
9,642
28,112
7600
Salaries
21,923
22,767
23,329
68,019
7700
Taxes - business
15,260
15,847
16,238
47,346
7800
Total
Bad debt expense

Operating Expenses
3,629
(16,874)
3,768
(17,523)
3,861
(17,956)
11,259
(52,353)
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
320,632
332,963
341,185
994,780
17,675
17,675
18,355
18,355
18,808
18,808
54,837
54,837
302,957
314,609
322,377
939,943
N/A
Total
Not Available
N/A
Total
Not Available

Income Taxes
9990
Total
Income taxes
Income Taxes
Income Statement
Date:
Account Description
Oct-1999
Nov-1999
Dec-1999
Quarter 3, FY2000
Revenue
5000
In Store sales
208,454
213,359
218,264
640,076
5200
Catalog sales
125,069
128,012
130,955
384,035
5800
Consulting sales
203,259
208,042
212,825
624,126
5900
Total
Other revenue
Revenue
5,059
541,841
5,178
554,590
5,297
567,340
15,534
1,663,771
Cost of Sales
6000
Direct material
60,615
62,041
63,468
186,124
6100
Direct labor
77,462
79,285
81,107
237,854
6200
Other direct cost
45,661
46,735
47,810
140,206
6900
Total
Sales and marketing

Cost of Sales
27,086
210,824
27,723
215,784
28,360
220,745
83,169
647,353
331,018
338,806
346,595
1,016,419
Gross Profit
Operating Expenses
5100
Telephone sales
(135,354)
(138,539)
(141,723)
(415,616)
7000
4,802
4,915
5,028
14,745
7100
7,426
7,601
7,775
22,802
7200
20,895
21,387
21,878
64,160
7300
Facilities and rent
23,259
23,807
24,354
71,420
7400
Interest expense
6,234
6,381
6,527
19,142
7500
9,874
10,107
10,339
30,320
7600
Salaries
23,891
24,453
25,015
73,359
7700
Taxes - business
16,630
17,021
17,412
51,063
7800
Total
Bad debt expense

Operating Expenses
3,954
(18,388)
4,047
(18,821)
4,141
(19,254)
12,142
(56,463)
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
349,406
357,627
365,849
1,072,882
19,261
19,261
19,714
19,714
20,167
20,167
59,143
59,143
330,145
337,913
345,681
1,013,740
N/A
Total
Not Available
N/A
Total
Not Available

Income Taxes
9990
Total
Income taxes
Income Taxes
Income Statement
Date:
Account Description
Jan-2000
Feb-2000
Mar-2000
Quarter 4, FY2000
Revenue
5000
In Store sales
223,168
228,073
230,526
681,767
5200
Catalog sales
133,897
136,840
138,312
409,049
5800
Consulting sales
217,607
222,390
224,781
664,778
5900
Total
Other revenue
Revenue
5,416
580,089
5,535
592,838
5,595
599,213
16,546
1,772,140
Cost of Sales
6000
Direct material
64,894
66,320
67,033
198,247
6100
Direct labor
82,930
84,753
85,664
253,347
6200
Other direct cost
48,884
49,958
50,495
149,338
6900
Total
Sales and marketing

Cost of Sales
28,998
225,705
29,635
230,666
29,954
233,146
88,586
689,517
354,384
362,172
366,067
1,082,622
Gross Profit
Operating Expenses
5100
Telephone sales
(144,908)
(148,093)
(149,685)
(442,687)
7000
5,141
5,254
5,311
15,706
7100
7,950
8,125
8,212
24,287
7200
22,370
22,862
23,107
68,339
7300
Facilities and rent
24,901
25,449
25,722
76,072
7400
Interest expense
6,674
6,821
6,894
20,389
7500
10,571
10,804
10,920
32,294
7600
Salaries
25,577
26,139
26,420
78,137
7700
Taxes - business
17,804
18,195
18,390
54,389
7800
Total
Bad debt expense

Operating Expenses
4,234
(19,687)
4,327
(20,119)
4,373
(20,335)
12,933
(60,141)
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
374,070
382,291
386,402
1,142,764
20,621
20,621
21,074
21,074
21,300
21,300
62,995
62,995
353,449
361,218
365,102
1,079,769
N/A
Total
Not Available
N/A
Total
Not Available

Income Taxes
9990
Total
Income taxes
Income Taxes
Income Statement
Date:
Account Description
Total
Revenue
5000
In Store sales
2,452,399
5200
Catalog sales
1,471,399
5800
Consulting sales
2,391,287
5900
Total
Other revenue
Revenue
59,518
6,374,603
Cost of Sales
6000
Direct material
713,118
6100
Direct labor
911,319
6200
Other direct cost
537,186
6900
Total
Sales and marketing

Cost of Sales
318,655
2,480,278
Gross Profit
3,894,325
Operating Expenses
5100
Telephone sales
7000
(1,592,399)
56,495
7100
87,364
7200
245,823
7300
Facilities and rent
273,640
7400
Interest expense
73,340
7500
116,167
7600
Salaries
281,069
7700
Taxes - business
195,643
7800
Total
Bad debt expense

Operating Expenses
46,523
(216,335)
N/A
Total
Not Available
0
0
N/A
Total
Not Available
0
0
4,110,660
Income Taxes
9990
Total
Income taxes
Income Taxes
226,600
226,600
3,884,060
Income Statement
Date:
Q1 FY2000 - Q4 FY2000
Account Description
Q1, FY2000
Q2, FY2000 Q3, FY2000 Q4, FY2000
Revenue
5000
In Store sales
2,452,399
5200
Catalog sales
1,471,399
5800
Consulting sales
2,391,287
5900
Total
Other revenue
Revenue
59,518
6,374,603
0
0
0
0
0
0
Cost of Sales
6000
Direct material
713,118
6100
Direct labor
911,319
6200
Other direct cost
537,186
6900
Total
Sales and marketing

Cost of Sales
318,655
2,480,278
0
0
0
0
0
0
3,894,325
Gross Profit
Operating Expenses
5100
Telephone sales
(1,592,399)
7000
56,495
7100
87,364
7200
245,823
7300
Facilities and rent
273,640
7400
Interest expense
73,340
7500
116,167
7600
Salaries
281,069
7700
Taxes - business
195,643
7800
Total
Bad debt expense

Operating Expenses
46,523
(216,335)
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
4,110,660
226,600
226,600
0
0
0
0
0
0
3,884,060
N/A
Total
Not Available
N/A
Total
Not Available

Income Taxes
9990
Total
Income taxes
Income Taxes
Income Statement
Date:
Account Description
Apr-1999
May-1999
Jun-1999
Quarter 1, FY2000
Revenue
5000
In Store sales
174,120
176,573
186,382
537,075
5200
Catalog sales
104,469
105,941
111,826
322,236
5800
Consulting sales
169,781
172,173
181,738
523,692
5900
Total
Other revenue
Revenue
4,226
452,597
4,285
458,971
4,523
484,470
13,034
1,396,038
Cost of Sales
6000
Direct material
50,631
51,345
54,197
156,173
6100
Direct labor
64,704
65,615
69,260
199,579
6200
Other direct cost
38,140
38,677
40,826
117,644
6900
Total
Sales and marketing

Cost of Sales
22,625
176,100
22,943
178,580
24,218
188,501
69,785
543,181
276,497
280,391
295,969
852,857
Gross Profit
Operating Expenses
5100
Telephone sales
(113,060)
(114,653)
(121,022)
(348,735)
7000
4,011
4,068
4,294
12,372
7100
6,203
6,290
6,640
19,133
7200
17,453
17,699
18,683
53,835
7300
Facilities and rent
19,428
19,702
20,797
59,927
7400
Interest expense
5,207
5,280
5,574
16,061
7500
8,248
8,364
8,829
25,441
7600
Salaries
19,956
20,237
21,361
61,554
7700
Taxes - business
13,891
14,086
14,869
42,846
7800
Total
Bad debt expense

Operating Expenses
3,303
(15,360)
3,350
(15,576)
3,536
(16,442)
10,189
(47,377)
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
291,857
295,968
312,410
900,235
16,089
16,089
16,315
16,315
17,222
17,222
49,626
49,626
275,768
279,652
295,189
850,609
N/A
Total
Not Available
N/A
Total
Not Available

Income Taxes
9990
Total
Income taxes
Income Taxes
Income Statement
Date:
Account Description
Jul-1999
Aug-1999
Sep-1999
Quarter 2, FY2000
Revenue
5000
In Store sales
191,287
198,644
203,549
593,481
5200
Catalog sales
114,769
119,183
122,126
356,079
5800
Consulting sales
186,520
193,694
198,477
578,691
5900
Total
Other revenue
Revenue
4,642
497,219
4,821
516,343
4,940
529,092
14,403
1,542,654
Cost of Sales
6000
Direct material
55,623
57,763
59,189
172,575
6100
Direct labor
71,083
73,817
75,639
220,539
6200
Other direct cost
41,901
43,512
44,586
129,999
6900
Total
Sales and marketing

Cost of Sales
24,855
193,462
25,811
200,903
26,448
205,863
77,115
600,227
303,757
315,440
323,229
942,427
Gross Profit
Operating Expenses
5100
Telephone sales
(124,207)
(128,984)
(132,169)
(385,361)
7000
4,407
4,576
4,689
13,672
7100
6,814
7,076
7,251
21,142
7200
19,174
19,912
20,403
59,489
7300
Facilities and rent
21,344
22,165
22,712
66,221
7400
Interest expense
5,721
5,941
6,087
17,748
7500
9,061
9,410
9,642
28,112
7600
Salaries
21,923
22,767
23,329
68,019
7700
Taxes - business
15,260
15,847
16,238
47,346
7800
Total
Bad debt expense

Operating Expenses
3,629
(16,874)
3,768
(17,523)
3,861
(17,956)
11,259
(52,353)
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
320,632
332,963
341,185
994,780
17,675
17,675
18,355
18,355
18,808
18,808
54,837
54,837
302,957
314,609
322,377
939,943
N/A
Total
Not Available
N/A
Total
Not Available

Income Taxes
9990
Total
Income taxes
Income Taxes
Income Statement
Date:
Account Description
Oct-1999
Nov-1999
Dec-1999
Quarter 3, FY2000
Revenue
5000
In Store sales
208,454
213,359
218,264
640,076
5200
Catalog sales
125,069
128,012
130,955
384,035
5800
Consulting sales
203,259
208,042
212,825
624,126
5900
Total
Other revenue
Revenue
5,059
541,841
5,178
554,590
5,297
567,340
15,534
1,663,771
Cost of Sales
6000
Direct material
60,615
62,041
63,468
186,124
6100
Direct labor
77,462
79,285
81,107
237,854
6200
Other direct cost
45,661
46,735
47,810
140,206
6900
Total
Sales and marketing

Cost of Sales
27,086
210,824
27,723
215,784
28,360
220,745
83,169
647,353
331,018
338,806
346,595
1,016,419
Gross Profit
Operating Expenses
5100
Telephone sales
(135,354)
(138,539)
(141,723)
(415,616)
7000
4,802
4,915
5,028
14,745
7100
7,426
7,601
7,775
22,802
7200
20,895
21,387
21,878
64,160
7300
Facilities and rent
23,259
23,807
24,354
71,420
7400
Interest expense
6,234
6,381
6,527
19,142
7500
9,874
10,107
10,339
30,320
7600
Salaries
23,891
24,453
25,015
73,359
7700
Taxes - business
16,630
17,021
17,412
51,063
7800
Total
Bad debt expense

Operating Expenses
3,954
(18,388)
4,047
(18,821)
4,141
(19,254)
12,142
(56,463)
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
349,406
357,627
365,849
1,072,882
19,261
19,261
19,714
19,714
20,167
20,167
59,143
59,143
330,145
337,913
345,681
1,013,740
N/A
Total
Not Available
N/A
Total
Not Available

Income Taxes
9990
Total
Income taxes
Income Taxes
Income Statement
Date:
Account Description
Jan-2000
Feb-2000
Mar-2000
Quarter 4, FY2000
Revenue
5000
In Store sales
223,168
228,073
230,526
681,767
5200
Catalog sales
133,897
136,840
138,312
409,049
5800
Consulting sales
217,607
222,390
224,781
664,778
5900
Total
Other revenue
Revenue
5,416
580,089
5,535
592,838
5,595
599,213
16,546
1,772,140
Cost of Sales
6000
Direct material
64,894
66,320
67,033
198,247
6100
Direct labor
82,930
84,753
85,664
253,347
6200
Other direct cost
48,884
49,958
50,495
149,338
6900
Total
Sales and marketing

Cost of Sales
28,998
225,705
29,635
230,666
29,954
233,146
88,586
689,517
354,384
362,172
366,067
1,082,622
Gross Profit
Operating Expenses
5100
Telephone sales
(144,908)
(148,093)
(149,685)
(442,687)
7000
5,141
5,254
5,311
15,706
7100
7,950
8,125
8,212
24,287
7200
22,370
22,862
23,107
68,339
7300
Facilities and rent
24,901
25,449
25,722
76,072
7400
Interest expense
6,674
6,821
6,894
20,389
7500
10,571
10,804
10,920
32,294
7600
Salaries
25,577
26,139
26,420
78,137
7700
Taxes - business
17,804
18,195
18,390
54,389
7800
Total
Bad debt expense

Operating Expenses
4,234
(19,687)
4,327
(20,119)
4,373
(20,335)
12,933
(60,141)
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
374,070
382,291
386,402
1,142,764
20,621
20,621
21,074
21,074
21,300
21,300
62,995
62,995
353,449
361,218
365,102
1,079,769
N/A
Total
Not Available
N/A
Total
Not Available

Income Taxes
9990
Total
Income taxes
Income Taxes
Income Statement
Date:
Account Description
Fiscal Year 2000
Revenue
5000
In Store sales
2,452,399
5200
Catalog sales
1,471,399
5800
Consulting sales
2,391,287
5900
Total
Other revenue
Revenue
59,518
6,374,603
Cost of Sales
6000
Direct material
713,118
6100
Direct labor
911,319
6200
Other direct cost
537,186
6900
Total
Sales and marketing

Cost of Sales
318,655
2,480,278
Gross Profit
3,894,325
Operating Expenses
5100
Telephone sales
7000
(1,592,399)
56,495
7100
87,364
7200
245,823
7300
Facilities and rent
273,640
7400
Interest expense
73,340
7500
116,167
7600
Salaries
281,069
7700
Taxes - business
195,643
7800
Total
Bad debt expense

Operating Expenses
46,523
(216,335)
N/A
Total
Not Available
0
0
N/A
Total
Not Available
0
0
4,110,660
Income Taxes
9990
Total
Income taxes
Income Taxes
226,600
226,600
3,884,060
Income Statement
Date:
Q1 FY2000 - Q4 FY2000
Account Description
Q1, FY2000
Q2, FY2000
Q3, FY2000
Q4, FY2000
Revenue
5000
In Store sales
537,075
593,481
640,076
681,767
5200
Catalog sales
322,236
356,079
384,035
409,049
5800
Consulting sales
523,692
578,691
624,126
664,778
5900
Total
Other revenue
Revenue
13,034
1,396,038
14,403
1,542,654
15,534
1,663,771
16,546
1,772,140
Cost of Sales
6000
Direct material
156,173
172,575
186,124
198,247
6100
Direct labor
199,579
220,539
237,854
253,347
6200
Other direct cost
117,644
129,999
140,206
149,338
6900
Total
Sales and marketing

Cost of Sales
69,785
543,181
77,115
600,227
83,169
647,353
88,586
689,517
852,857
942,427
1,016,419
1,082,622
Gross Profit
Operating Expenses
5100
Telephone sales
(348,735)
(385,361)
(415,616)
(442,687)
7000
12,372
13,672
14,745
15,706
7100
19,133
21,142
22,802
24,287
7200
53,835
59,489
64,160
68,339
7300
Facilities and rent
59,927
66,221
71,420
76,072
7400
Interest expense
16,061
17,748
19,142
20,389
7500
25,441
28,112
30,320
32,294
7600
Salaries
61,554
68,019
73,359
78,137
7700
Taxes - business
42,846
47,346
51,063
54,389
7800
Total
Bad debt expense

Operating Expenses
10,189
(47,377)
11,259
(52,353)
12,142
(56,463)
12,933
(60,141)
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
900,235
994,780
1,072,882
1,142,764
49,626
49,626
54,837
54,837
59,143
59,143
62,995
62,995
850,609
939,943
1,013,740
1,079,769
N/A
Total
Not Available
N/A
Total
Not Available

Income Taxes
9990
Total
Income taxes
Income Taxes
Ratios
Report
Date: March 2000
Net Sales to Net CapitalDescription

Assets
Apr 1999
May 1999
Jun 1999
Financial Health Ratios

Altman Z Score
1,003.57
995.86
995.65
Current Ratio
6.04
6.07
6.10
Gross Margin Percentage
5.69
5.73
5.76
Days Sales in AR
707.13
735.68
690.01
Allowance for Bad Debt as % of AR
1.32%
1.32%
1.33%
Bad Debt Expense as % of Net Revenues
0.73%
0.73%
0.73%
2.71
2.63
2.80
135.04
139.11
130.57
Net Sales to Inventory
6.97
6.76
7.20
Days Purchases in AP
Liquidity Ratios
Activity Ratios
Inventory Turnover
Days Inventory
356.39
368.53
343.12
Net Sales to Working Capital
0.43
0.42
0.44
Total Assets to Net Sales
2.62
2.73
2.56
Net Sales to AR
0.52
0.50
0.53
(7.20)
(6.90)
(7.35)
Net Sales to Total Assets
0.38
0.37
0.39
Net Sales to Net Worth
0.46
0.44
0.47
Amortization and Depreciation Expense to Net Sales
0.04
0.04
0.04
61.09%
61.09%
61.09%
4.54%
4.54%
4.54%
Return on Total Assets
0.23
0.22
0.24
Return on Net Worth
0.28
0.27
0.29
Return on Net Sales
0.61
0.61
0.61
Income before tax to Net Worth
0.30
0.29
0.30
Income before tax to Total Assets
0.25
0.24
0.25
Retained Earning to Net Income
3.55
3.70
3.47
Net Sales to Net Fixed Assets
Profitability Ratios
Gross Profit Percentage
Operating Expenses as % of Net Sales
Coverage Ratios
Times Interest Earned
57.05
57.05
57.05
Interest Expense to Net Sales
0.01
0.01
0.01
Current Liabilities to Net Worth
0.21
0.21
0.21
Current Liabilities to Inventory
3.18
3.20
3.18
AP to Net Sales
0.38
0.39
0.36
Total Liabilities to Net Worth
0.21
0.21
0.21
Net Worth to Total Liabilities
4.68
4.71
4.74
Ratios
Report
Date: March 2000

Assets
Jul 1999
Aug 1999
Sep 1999
Oct 1999

Altman Z Score
993.02
993.92
993.47
989.08
Current Ratio
6.14
6.17
6.21
6.25
5.80
5.83
5.87
5.92
Days Sales in AR
710.13
699.53
675.56
697.03
1.33%
1.33%
1.33%
1.34%
0.73%
0.73%
0.73%
0.73%
2.75
2.81
2.94
2.88
133.10
130.44
124.66
127.25
7.07
7.21
7.55
7.39
Liquidity Ratios
Activity Ratios
Inventory Turnover
Days Inventory
350.86
343.27
329.41
337.78
0.43
0.44
0.45
0.44
2.64
2.60
2.51
2.60
Net Sales to AR
0.52
0.52
0.54
0.53
(7.13)
(7.22)
(7.47)
(7.22)
0.38
0.38
0.40
0.39
0.46
0.46
0.48
0.46
0.04
0.04
0.04
0.04
61.09%
61.09%
61.09%
61.09%
4.54%
4.54%
4.54%
4.54%
0.23
0.23
0.24
0.23
Return on Net Worth
0.28
0.28
0.29
0.28
Return on Net Sales
0.61
0.61
0.61
0.61
0.30
0.30
0.31
0.30
0.24
0.25
0.26
0.25
3.58
3.53
3.42
3.53
Coverage Ratios
57.05
57.05
57.05
57.05
0.01
0.01
0.01
0.01
0.21
0.21
0.20
0.20
3.20
3.20
3.21
3.23
AP to Net Sales
0.37
0.36
0.35
0.36
0.21
0.21
0.21
0.20
4.77
4.81
4.85
4.88
Ratios
Report
Date: March 2000

Assets
Nov 1999
Dec 1999
Jan 2000
Feb 2000

Altman Z Score
987.33
988.84
990.78
995.09
Current Ratio
6.29
6.33
6.36
6.39
5.95
5.99
6.03
6.06
Days Sales in AR
673.93
696.11
696.17
651.62
1.34%
1.34%
1.34%
1.35%
0.73%
0.73%
0.73%
0.73%
3.01
2.94
2.97
3.21
121.72
124.36
123.04
113.88
7.73
7.56
7.65
8.26
Liquidity Ratios
Activity Ratios
Inventory Turnover
Days Inventory
324.58
333.25
331.32
308.32
0.45
0.43
0.43
0.46
2.51
2.60
2.60
2.43
Net Sales to AR
0.54
0.53
0.53
0.56
(7.45)
(7.20)
(7.19)
(7.67)
0.40
0.39
0.38
0.41
0.48
0.46
0.46
0.49
0.04
0.04
0.04
0.04
61.09%
61.09%
61.09%
61.09%
4.54%
4.54%
4.54%
4.54%
0.24
0.23
0.23
0.25
Return on Net Worth
0.29
0.28
0.28
0.30
Return on Net Sales
0.61
0.61
0.61
0.61
0.31
0.30
0.30
0.32
0.26
0.25
0.25
0.26
3.42
3.54
3.55
3.33
Coverage Ratios
57.05
57.05
57.05
57.05
0.01
0.01
0.01
0.01
0.20
0.20
0.20
0.20
3.25
3.27
3.29
3.31
AP to Net Sales
0.35
0.35
0.35
0.33
0.20
0.20
0.20
0.20
4.92
4.95
4.98
5.01
Ratios
Report
Date: March 2000

Assets
Mar 2000

Altman Z Score
1,001.57
Liquidity Ratios
Current Ratio
6.43
6.10
Activity Ratios
Days Sales in AR
678.36
1.40%
0.73%
Inventory Turnover
3.02
Days Inventory
121.16
7.76
331.45
0.43
2.63
Net Sales to AR
0.54
(7.08)
0.38
0.46
0.04
61.09%
4.54%
0.23
Return on Net Worth
0.28
Return on Net Sales
0.61
0.29
0.24
3.60
Coverage Ratios
57.05
0.01
0.20
3.35
AP to Net Sales
0.35
0.20
5.05
Sales
Chart
Composition
Cost of Sales By Product

8%
5%
11%
11%
16%
13%
16%
21%
Product1
Product2
Product3
Product4
Product5
Product6
Product7
Product8
Product1
Product2
Product3
Product4
Product5
Product6
Product7
Product8
Revenue Expense
Trend Chart
Revenue-Expense Trend
$700,000
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000
$0
($100,000)
April 1999
May 1999
June 1999
July 1999
August 1999 September 1999 October 1999 November 1999 December 1999 Janua
Row 7
Row 8
Row 10
Row 9
Row 11
r 1999 December 1999 January 2000
February 2000
March 2000

Financial Statement Analysis

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Cash and equivalents

Other current liabilities

Copyright, 2003, JaxWorks, All Rights Reserved.

Communication & telephone

Facilites and rent

Bad debt expense

Copyright, 2003, JaxWorks, All Rights Reserved.

Cash and equivalents

Other current liabilities

Copyright, 2003, JaxWorks, All Rights Reserved.

Communication & telephone

Facilites and rent

Bad debt expense

Copyright, 2003, JaxWorks, All Rights Reserved.

Cash and equivalents

Other current liabilities

Copyright, 2003, JaxWorks, All Rights Reserved.

March 1999 March 2000

Cash and equivalents

Other current liabilities

Copyright, 2003, JaxWorks, All Rights Reserved.

Cash Flow From Operations

Net change in Accounts receivable - trade

Net change in Accounts receivable - other

Net change in Allowance for bad debts

Net change in Inventory

Net change in Other current assets

Net change in Accounts payable

Net change in Accrued payroll

Net change in Other current liabilities

Cash Flow From Operations

Cash Flow From Investments

Increases in Other assets

Decreases in Fixed assets

Decreases in Accumulated depreciation

Cash Flow From Investments

Cash Flow From Financing

Increases in Long-term notes

Increases in Other liabilities

Increases in Capital stock

Cash Flow From Financing

Total Cash Flow

Copyright, 2003, JaxWorks, All Rights Reserved.

Cash Flow From Operations

Net change in Accounts receivable - trade

Net change in Accounts receivable - other

Net change in Allowance for bad debts

Net change in Inventory

Net change in Other current assets

Net change in Accounts payable

Net change in Accrued payroll

Net change in Other current liabilities

Cash Flow From Operations

Cash Flow From Investments

Increases in Other assets

Decreases in Fixed assets

Decreases in Accumulated depreciation

Cash Flow From Investments

Cash Flow From Financing

Increases in Long-term notes

Increases in Other liabilities

Increases in Capital stock

Cash Flow From Financing