MEI601 Proctored Exam Financial Statements
Completion requirements
| Common Sized | |||||||
| 2019 | 2018 | 2017 | 2019 | 2018 | 2017 | ||
| Net product sales | $ 5,934,400 | $ 3,932,000 | $ 3,145,600 | 100.0% | 100.0% | 100.0% | |
| Cost of Goods Sold (COGS) | $ 4,180,000 | $ 2,864,000 | $ 2,004,800 | 70.4% | 72.8% | 63.7% | |
| Total gross margin | $ 1,754,400 | $ 1,068,000 | $ 1,140,800 | 29.6% | 27.2% | 36.3% | |
| Selling, general and administrative expenses (S, G & A) | $ 720,000 | $ 340,000 | $ 306,000 | 12.1% | 8.6% | 9.7% | |
| Earnings before interest, taxes, deprec. & amort. (EBITDA) | $ 1,034,400 | $ 728,000 | $ 834,800 | 17.4% | 18.5% | 26.5% | |
| Depreciation Expense | $ 116,960 | $ 18,900 | $ 17,010 | 2.0% | 0.5% | 0.5% | |
| Earnings before income taxes (EBIT) | $ 917,440 | $ 709,100 | $ 817,790 | 15.5% | 18.0% | 26.0% | |
| Interest Expense | $ 176,000 | $ 62,500 | $ 56,250 | 3.0% | 1.6% | 1.8% | |
| Earnings before taxes (EBT) | $ 741,440 | $ 646,600 | $ 761,540 | 12.5% | 16.4% | 24.2% | |
| Provision for income taxes (40%) | $ 296,576 | $ 258,640 | $ 232,776 | 5.0% | 6.6% | 7.4% | |
| Net earnings | $ 444,864 | $ 387,960 | $ 528,764 | 7.5% | 9.9% | 16.8% | |
| 2019 | 2018 | 2017 | 2019 | 2018 | 2017 | |||
| CURRENT ASSETS: | ||||||||
| Cash and cash equivalents | $ 7,282 | $ 9,600 | $ 7,680 | 0.25% | 0.61% | 0.56% | ||
| Investments | $ 20,000 | $ 48,600 | $ 43,740 | 0.69% | 3.10% | 3.18% | ||
| Accounts receivable | $ 632,160 | $ 351,200 | $ 280,960 | 21.90% | 22.38% | 20.41% | ||
| Inventories | $ 1,287,360 | $ 815,200 | $ 733,680 | 44.60% | 51.94% | 53.31% | ||
| Total current assets | $ 1,946,802 | $ 1,224,600 | $ 1,066,060 | 67.44% | 78.03% | 77.45% | ||
| PROPERTY, PLANT AND EQUIPMENT, at cost: | ||||||||
| Land | $ 92,950 | $ 85,000 | $ 76,500 | 3.22% | 5.42% | 5.56% | ||
| Buildings | $ 240,000 | $ 135,000 | $ 121,500 | 8.31% | 8.60% | 8.83% | ||
| Machinery and equipment | $ 870,000 | $ 271,000 | $ 243,900 | 30.14% | 17.27% | 17.72% | ||
| $ 1,202,950 | $ 491,000 | $ 441,900 | 41.67% | 31.29% | 32.11% | |||
| Less – Accumulated depreciation | $ 263,160 | $ 146,200 | $ 131,580 | 9.12% | 9.32% | 9.56% | ||
| Net property, plant and equipment | $ 939,790 | $ 344,800 | $ 310,320 | 32.56% | 21.97% | 22.55% | ||
| Total assets | $2,886,592 | $1,569,400 | $1,376,380 | 100.00% | 100.00% | 100.00% | ||
| CURRENT LIABILITIES: | ||||||||
| Accounts payable | $ 324,000 | $ 145,600 | $ 109,200 | 13.91% | 16.08% | 14.02% | ||
| Notes payable | $ 720,000 | $ 200,000 | $ 150,000 | 30.92% | 22.08% | 19.26% | ||
| Accrued liabilities | $ 284,960 | $ 136,000 | $ 108,800 | 12.24% | 15.02% | 13.97% | ||
| Total current liabilities | $ 1,328,960 | $ 481,600 | $ 386,000 | 57.06% | 53.18% | 47.24% | ||
| NONCURRENT LIABILITIES: | ||||||||
| Long-term debt | $ 1,000,000 | $ 424,032 | $ 410,989 | 42.94% | 46.82% | 52.76% | ||
| Total noncurrent liabilities | $ 1,000,000 | $ 424,032 | $ 410,989 | 42.94% | 46.82% | 52.76% | ||
| Total liabilities | $ 2,328,960 | $ 905,632 | $ 778,989 | 100.00% | 100.00% | 100.00% | ||
| SHAREHOLDERS' EQUITY: | ||||||||
| Common stock | $ 460,000 | $ 460,000 | $ 414,000 | 82.49% | 69.30% | 69.30% | ||
| Retained earnings, per accompanying statement | $ 97,632 | $ 203,768 | $ 183,391 | 17.51% | 30.70% | 30.70% | ||
| Total shareholders' equity | $ 557,632 | $ 663,768 | $ 597,391 | 100.00% | 100.00% | 100.00% | ||
| Total liabilities and shareholders' equity | $ 2,886,592 | $ 1,569,400 | $ 1,376,380 | |||||
| Additional Financial Data | ||||||||
| Shares Outstanding | 100,000 | 100,000 | 100,000 | |||||
| Common Stock Price | $ 46.00 | $ 58.00 | $ 49.00 | |||||
| Earnings per Share | $ 6.00 | $ 21.00 | $ 14.00 | |||||
Last modified: Tuesday, 29 April 2025, 10:07 AM