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Water: Economics

Policy & Guidance: Exhibit 3-2

353

MANUFACTURERS -- GAMES, TOYS & CHILDREN'S VEHICLES; EXCEPT DOLLS & BICYCLES. SIC # 3944

Comparative Historical Data

 

Current Data Sorted by Sales


 
 
1

# Postretirement Benefits
Type of Statement

          1
17 19 19

Unqualified

      4 4 11
11 21 24

Reviewed

1 3 7 10 2 1
2 7 14

Compiled

3 5  

3

1 2

 

1  

Tax Returns

 

 

       

17

20

18

Other

2

5

2

 

1

8


4/1/90-
3/31/91

4/1/91-
3/31/92

4/1/92-
3/31/93

 

17(4/1/-9/30/92)

58 (10/1/92-3/31/93)

ALL
47
ALL
68
ALL
75

NUMBER OF STATEMENTS

0-1MM
6
1-3mm
13
3-5MM
9
5-10MM
17
10-25MM
8
25MM & OVER
22
% % %

ASSETS

% % % % % %
7.1 8.9 7.2

Cash & Equivalents

  7.4   13.3   5.8
27.0 30.9 31.8

Trade Receivables - (net)

  24.5   32.0   36.0
31.9 30.4 35.3

Inventory

  47.4   31.0   28.3
2.1 1.9 1.7

All Other Current

  .6   2.2   2.7
68.1 72.1 76.1

Total Current

  79.8   78.5   72.7
19.2 17.5 16.7

Fixed Assets (net)

  16.1   14.4   17.2
4.2 3.7 3.1

Intangibles (net)

  1.8   14.4   5.4
8.5 6.7 4.1

All Other Non-Current

  2.3   4.9   4.7

100.0

100.0

100.0

Total

 

100.0

 

100.0

 

100.0


     

LIABILITIES

           
16.4 12.6 14.0

Notes Payable Short-Term

  13.9   12.3   11.8
3.4 2.3 3.0

Cur. Mat.-L/T/D

  4.5   3.6   .7
11.7 13.1 14.6

Trade Payables

  14.5   12.0   16.5
.7 .9 .6

Income Taxes Payable

  .5   .5   .7
8.1 9.0 11.1

All Other Current

  5.6   10.8   11.9
40.3 38.0 43.2

Total Current

  38.8   39.2   41.7
13.2 13.4 12.2

Long Term Debt

  15.5   9.4   11.8
1.2 .5 .4

Deferred Taxes

  .1   .5   .6
2.8 5.3 3.5

All Other Non-Current

  2.2   2.1   1.7
42.4 42.9 40.6

Net Worth

  43.4   48.8   44.3

100.0

100.0

100.0

Total Liabilities and Net Worth

 

100.0

 

100.0

 

100.0


     

INCOME DATA

           
100.0 100.0 100.0

Net Sales

  100.0   100.0   100.0
35.5 37.2 36.0

Gross Profit

  35.5   33.5   35.8
28.5 29.3 30.2

Operating Expenses

  29.9   28.2   28.6
6.9 7.9 5.8

Operating Profit

  5.7   5.3   7.2
3.3 1.8 1.2

All Other Expenses (net)

  1.1   .4   1.8

3.7

6.1

4.6

Profits Before Taxes

 

4.6

 

4.9

 

5.3

     

 

           
     

RATIOS

           
2.5
1.7
1.2
2.8
1.9
1.3
2.9
1.8
1.3

Current

  4.5
2.3
1.5
  2.8
1.9
1.3
  2.8
1.9
1.2
1.4
.8
.6
1.7
1.1
.7
1.4
.8
.6

Quick

  1.7
.6
.5
  2.0
.8
.6
  1.8
1.0
.7
34
55
85
10.6
6.6
4.3
31
49
85

11.6
7.4
4.3

34
56

85
10.8
6.5
4.3

Sales Receivables

14
37

78
25.2
10.0
4.7
31
56

89
11.9
6.5
4.1
56
72

99
6.5
5.1
3.7
62
104
146
5.9
3.5
2.5
55
85

152
6.6
4.3
2.4
63
94
146
5.8
3.9
2.5
Cost of Sales/Inventory 79
126

166
4.6
2.9
2.2
43
78

140
8.5
4.7
2.6
68
85

118
5.4
4.3
3.1
21
29
50
17.0
12.4
7.3
21
27
47
17.7
13.3
7.8
18
30

61
20.1
12.3
6.0
Cost of Sales/Payables 10
27

40
38.1
13.3
9.1
12
22

33
30.2
16.4
11.0
29
39

66
12.5
9.4
5.5
  3.9
7.6
17.5
  3.4
6.2
10.8
  3.3
6.3
13.8
Sales/Working Capital   2.6
4.4
14.0
  3.0
6.5
11.5
  3.3
5.1
15.0
(44) 7.1
2.4
1.0
(66) 10.1
3.4
1.5
(69) 9.0
3.6
1.5
EBIT/Interest (12) 6.8
1.9
.8
(14) 9.2
4.6
1.3
(21) 14.5
4.3
2.9
(23) 8.9
2.8
.5
(34) 13.3
3.3
1.8
(24) 13.1
2.8
1.2
Net Profit + Depr., Dep.,
Amort./Cur. Mat.L/T/D
           
  .2
.6
.8
  .2
.4
.8
  .1
.5
1.0
Fixed/Worth   .1
.4
1.2
  .1
.3
.7
  .2
.5
1.0
  .9
2.0
3.0
  .8
1.6
3.3
  1.0
1.8
3.3
Debt/Worth   .7
1.5
3.0
  .5
1.1
5.5
  .7
1.7
2.6
(45) 34.5
16.2
1.1
(65) 52.8
26.1
7.0
(70) 39.9
22.8
4.6
% Profit Before Taxes/Tangible Net Worth   51.2
9.2
2.8
(16) 42.8
27.4
3.2
(21) 37.9
27.9
17.2
  11.7
5.5
.4
  20.5
10.8
1.9
  17.0
7.6
1.5
% Profit Before Taxes/Total Assets   21.1
3.3
.8
  18.6
9.6
1.5
  14.2
8.2
3.9
  20.1
9.8
6.5
  44.3
15.6
7.3
  35.8
17.1
7.5
Sales/Net Fixed Assets   64.6
35.8
9.5
  42.7
15.1
7.3
  21.4
11.2
7.2
  2.1
1.6
1.3
  2.5
2.0
1.5
  2.6
2.0
1.6
Sales/Total Assets   2.9
2.0
1.7
  2.6
1.8
1.5
  2.1
1.9
1.4
(36) 1.1
2.1
2.9
(61) .8
1.7
3.3
(61) .7
1.6
2.8
% Depr., Dep., Amort./Sales (11) .4
.8
2.5
  .8
2.3
2.9
  1.4
2.6
3.2
(12) 1.8
4.3
6.7
(23) 2.4
4.1
9.5
(30) 2.7
4.5
7.8
% Officers', Directors', Owners' Comp/Sales            
  1537661M
1092333M
  1883457M
1169085M
  1840680M
1136958M
Net Sales ($) Total Assets ($) 3293M
1948M
27202M
13736M
36782M
20946M
116678M
72757M
115773M
52973M
1540952M
974598M

© Robert Morris Associates 1993
M = $thousand
MM = $million
See Pages 1 through 15 for Explanation of Ratios and Data

 


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