Gap Ineternational Financial Ratio Analysis Input Worksheet 12/6/2013

Gap Ineternational
Financial Ratio Analysis

Input Worksheet
12/6/2013
Line Item
Beginning of Year
Inventory
Total assets
Owners' equity
Number of common shares
Line Item
Current assets
Fixed assets
Total assets
Average total assets
Cash and cash equivalents
Inventory
Average inventory
Current liabilities
Total liabilities
Owners' equity
Number of common shares
Average number of common shares
Average owners' equity
Market price per share
Cash flow
Cash flow per share
Dividends paid
Total sales
Operating expenses
Operating income
Advertising expense
Marketing expense
Earnings before interest and taxes
Interest expense
Net income
Total loan
Value of collateral or property
$0
$0
$0
0
Q1(2010)
Q2 (2009)
4,664
3,321
7,985
3,993
2,348
1,477
739
2,131
963
4,891
694
347
2,446
0.00
0
Q3 (2008)
Q4
Annual
4,004
3,560
7,564
3,782
1,715
1,506
753
2,158
1,019
4,387
716
358
2,194
0.00
0
0.0
0
4,086
3,752
7,838
3,919
1,724
1,575
788
2,433
1,081
4,274
791
396
2,137
0.00
0
0.0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0.00
0
#DIV/0!
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
#DIV/0!
0
14,197
3,909
10,288
0
0
1,816
714
1,102
14,526
3,899
10,627
0
0
1,584
617
967
15,763
4,377
11,386
0
0
1,406
539
833
0
0
0
0
0
0
0
0
44,486
12,185
32,301
0
0
4,806
1,870
2,902
0
0
0
0
50
0
0
0
0
0
0.0
Gap Ineternational
Ratio Analysis
Q1
Liquidity Ratios
Q2
Q3
Q4
Annual
Definition:
Current Ratio =
Current Assets
Current Liabilities
Industry Average
Variance
Quarterly Growth/Decline
Quick Ratio =
Current Assets Inventory

Current Liabilities
Industry Average
Variance
1.86
1.50
0.32
Current Liabilities
Inventory
1.44
$4,664
Cash and Cash Equivalents

Current Liabilities
1.10
$4,664
Industry Average
Variance
0.38
1.68
$1,477
$2,131
1.16
$2,131
$7,985
0.24
$2,131
$1,477
1.43
$4,004
$2,348
$2,131
0.79
$4,004
$3,909
$10,288
2.00
(1.62)
0.37
#DIV/0!
$1,506
$2,158
1.03
$2,158
$7,564
0.21
$2,158
$1,506
1.54
$4,086
$1,715
$2,158
0.71
$4,086
$3,899
$10,627
2.00
(1.63)
(0.01)
0.38
#DIV/0!
$1,575
$2,433
#DIV/0!
$2,433
$7,838
#DIV/0!
$2,433
$1,575
#DIV/0!
$0
$1,724
$2,433
#DIV/0!
$0
$0
$0
$4,377
$11,386
2.00
(1.62)
0.02
#DIV/0!
#DIV/0!
$0
$0
$0
$0
$0
#DIV/0!
$0
$0
$0
$0
$0
$0
$0
$12,185
$32,301
$0
$44,486
$0
$44,486
2.00
#DIV/0!
$0
$0
#DIV/0!
2.00
#DIV/0!
$0
$0
2.00
#DIV/0!
#DIV/0!
=
$0
$0
2.00
#DIV/0!
2.00
#DIV/0!
#DIV/0!
=
2.00
#DIV/0!
2.00
#DIV/0!
#DIV/0!
2.00
(1.29)
(0.09)
=
$0
$0
7.20
#DIV/0!
#DIV/0!
2.00
(0.46)
0.11
=
2.00
#DIV/0!
#DIV/0!
2.00
(1.79)
(0.03)
2.00
(1.21)
(0.31)
=
$4,086
$2,433
7.30
(6.27)
(0.13)
2.00
(0.57)
(0.01)
=
2.00
(0.32)
(0.18)
2.00
(1.76)
(0.07)
2.00
(0.90)
Operating Expenses
Operating Income
$4,004
$2,158
7.00
(5.84)
(0.34)
2.00
(0.56)
Industry Average
Variance
2.00
(0.14)
(0.33)
2.00
(1.68)
Industry Average
Variance
Operating Ratio =
$4,664
$2,131
7.00
(5.50)
Net Working Capital = Current Assets Current Liabilities

Ratio
Total Assets
Cash Ratio =
2.00
0.19
Industry Average
Variance
Current Liabilities to =
Inventory Ratio
2.19
#DIV/0!
2.00
#DIV/0!
$0
$0
2.00
#DIV/0!
#DIV/0!
0.38
2.00
(1.62)
The following calculations can be used for any expense line item or grouping of expense line items:
Advertising Expense =
to Sales Ratio
Advertising Expense
Total Sales
Industry Average
Variance
Marketing Expense =
to Sales Ratio
Industry Average
Variance
0.00
$0
$14,197
2.00
(2.00)
Marketing Expense
Total Sales
0.00
2.00
(2.00)
0.00
$0
$14,526
2.00
(2.00)
0.00
=
$0
$14,197
0.00
2.00
(2.00)
0.00
0.00
$0
$15,763
2.00
(2.00)
0.00
=
$0
$14,526
0.00
2.00
(2.00)
0.00
#DIV/0!
$0
$0
2.00
#DIV/0!
#DIV/0!
=
$0
$15,763
#DIV/0!
2.00
#DIV/0!
#DIV/0!
0.00
2.00
(2.00)
$0
$0
0.00
2.00
(2.00)
Gap Ineternational
Ratio Analysis
Q1
Asset Ratios
Q2
Q3
Q4
Annual
Definition:
Inventory Turnover =
Ratio
Total Sales
Average Inventory
Industry Average
Variance
Quarter Growth/Decline
Total Sales
Fixed Assets
Industry Average
Variance
$14,197
$739
4.27
Total Sales
Total Assets
Industry Average
Variance
1.78
$14,197
$3,321
Total Assets
Owners' Equity
1.63
2.00
(0.37)
$14,526
$753
4.08
$14,197
$7,985
1.92
$14,526
$3,560
$7,985
$4,891
1.72
2.00
(0.28)
0.09
$15,763
$788
4.20
$14,526
$7,564
2.01
$15,763
$3,752
$7,564
$4,387
1.83
2.00
(0.17)
0.11
$0
$0
#DIV/0!
$15,763
$7,838
#DIV/0!
$0
$0
$7,838
$4,274
#DIV/0!
2.00
#DIV/0!
#DIV/0!
$44,486
$0
#DIV/0!
$44,486
$0
$44,486
$0
$0
$0
2.00
#DIV/0!
$0
$0
2.00
#DIV/0!
#DIV/0!
=
#DIV/0!
2.00
#DIV/0!
2.00
#DIV/0!
#DIV/0!
2.00
0.01
0.09
=
#DIV/0!
6.00
#DIV/0!
#DIV/0!
2.00
2.20
0.12
2.00
(0.08)
0.14
=
20.02
6.00
14.02
0.73
2.00
2.08
(0.19)
2.00
(0.22)
19.29
6.00
13.29
0.07
2.00
2.27
Total Assets Ratio =
Industry Average
Variance
6.00
13.22
Fixed Assets Turnover =

Ratio
Asset to Equity Ratio
19.22
#DIV/0!
2.00
#DIV/0!
$0
$0
#DIV/0!
2.00
#DIV/0!
Gap Ineternational
Ratio Analysis
Q1
Profitability Ratios
Q2
Q3
Q4
Annual
Definition:
Return on Assets Ratio =
Net Income
Average Total Assets
Industry Average
Variance
Return on Equity Ratio =
Net Income
Average Owners' Equity
Net Income
Total Sales
Industry Average
Variance
0.45
0.08
Earnings Before Interest and Taxes

Total Assets
0.23
$1,102
$2,446
3.18
2.00
1.18
$967
$3,782
0.44
$1,102
$14,197
0.07
$967
$2,194
$1,816
$7,985
0.21
$967
$14,526
$1,102
$347
2.70
2.00
0.70
(0.47)
$833
$3,919
0.39
0.05
$1,584
$7,564
0.18
$833
$2,137
$967
$358
2.11
2.00
0.11
(0.59)
$0
$0
#DIV/0!
$833
$15,763
#DIV/0!
$0
$0
$1,406
$7,838
#DIV/0!
$0
$0
$833
$396
#DIV/0!
2.00
#DIV/0!
#DIV/0!
$2,902
$0
#DIV/0!
$2,902
$0
0.07
$2,902
$44,486
$4,806
$0
$2,902
$0
2.00
(1.93)
$0
$0
2.00
#DIV/0!
#DIV/0!
=
2.00
#DIV/0!
2.00
#DIV/0!
#DIV/0!
=
#DIV/0!
2.00
#DIV/0!
2.00
#DIV/0!
#DIV/0!
2.00
(1.82)
(0.03)
=
#DIV/0!
2.00
#DIV/0!
#DIV/0!
2.00
(1.95)
(0.01)
2.00
(1.79)
(0.02)
=
2.00
(1.61)
(0.05)
2.00
(1.93)
(0.01)
=
0.21
2.00
(1.79)
(0.04)
2.00
(1.56)
(0.01)
2.00
(1.77)
Net Income
Average Number of Common Shares
0.26
2.00
(1.74)
(0.02)
2.00
(1.92)
Industry Average
Variance
Earnings per Share Ratio =
$1,102
$3,993
2.00
(1.55)
Industry Average
Variance
Basic Earnings =
Power Ratio
2.00
(1.72)
Industry Average
Variance
Profit Margin Ratio =
0.28
#DIV/0!
2.00
#DIV/0!
$0
$0
#DIV/0!
2.00
#DIV/0!
Gap Ineternational
Ratio Analysis
Q1
Debt Ratios
Q2
Q3
Q4
Annual
Definition:
Total Debt Ratio/
=
Leaverage Ratio
Total Liabilities
0.12
Total Assets
Industry Average
Variance
Interest Coverage Ratio
2.00
(1.88)
Earnings Before Interest and Taxes

Interest Expense
Industry Average
Variance
Debt/Equity Ratio =
Total Liabilities
Owners' Equity
Loan to Value Ratio =
2.54
$1,816
$714
0.20
#DIV/0!
2.00
#DIV/0!
$1,019
$963
$4,891
$0
$0
2.57
0.23
#DIV/0!
2.00
#DIV/0!
#DIV/0!
$1,081
$1,584
$617
$1,019
$4,387
2.61
$1,406
$539
0.25
$0
$0
#DIV/0!
2.00
#DIV/0!
#DIV/0!
$0
$1,081
$4,274
$50
$0
#DIV/0!
#DIV/0!
#DIV/0!
2.00
#DIV/0!
#DIV/0!
$0
$0
2.00
#DIV/0!
$0
$0
2.57
$4,806
$1,870
$0
$0
$0
$0
2.00
0.57
$0
$0
2.00
#DIV/0!
#DIV/0!
=
#DIV/0!
$0
2.00
#DIV/0!
#DIV/0!
2.00
(1.75)
0.02
=
2.00
#DIV/0!
#DIV/0!
2.00
0.61
0.04
=
#DIV/0!
$7,838
2.00
(1.86)
0.00
2.00
(1.77)
0.04
=
0.14
$7,564
2.00
0.57
0.02
2.00
(1.80)
Total Loan
Value of Collateral or Property
0.13
2.00
(1.87)
0.01
2.00
0.54
Industry Average
Variance
Industry Average
Variance
$963
$7,985
#DIV/0!
2.00
#DIV/0!
$0
$0
#DIV/0!
2.00
#DIV/0!
Gap Ineternational
Ratio Analysis
Q1
Market Ratios
Q2
Q3
Q4
Annual
Definition:
Earnings per Share =
(EPS) Ratio
Net Income
Average Number of Common Shares
Industry Average
Variance
Price to Earnings Ratio =
Market Price per Share

Earnings per Share
Industry Average
Variance
$1,102
347
0.00
Market Price per Share

Cash Flow per Share
#DIV/0!
$0.00
$3.18
0.00
2.00
(2.00)
$967
358
0.00
$0.00
$0.00
#DIV/0!
$0.00
$2.70
$0
$1,102
0.00
2.00
(2.00)
0.00
$833
396
0.00
$0.00
$0.00
#DIV/0!
$0.00
$2.11
$0
$967
0.00
2.00
(2.00)
0.00
$0
0
#DIV/0!
$0.00
$0.00
#DIV/0!
$0.00
#DIV/0!
$0
$833
#DIV/0!
2.00
#DIV/0!
#DIV/0!
$2,902
0
#DIV/0!
$0.00
#DIV/0!
$0.00
#DIV/0!
$0
$2,902
2.00
#DIV/0!
$0.00
#DIV/0!
2.00
#DIV/0!
#DIV/0!
=
#DIV/0!
2.00
#DIV/0!
2.00
#DIV/0!
#DIV/0!
2.00
#DIV/0!
#DIV/0!
=
#DIV/0!
2.00
#DIV/0!
#DIV/0!
2.00
(2.00)
0.00
2.00
#DIV/0!
#DIV/0!
=
$2.11
2.00
0.11
(0.59)
2.00
(2.00)
0.00
2.00
#DIV/0!
Dividends Paid
Net Income
$2.70
2.00
0.70
(0.47)
2.00
(2.00)
Industry Average
Variance
Payout Ratio =
2.00
1.18
Industry Average
Variance
Price to Cash Flow =
Ratio
$3.18
#DIV/0!
2.00
#DIV/0!
$0
$0
0.00
2.00
(2.00)

Gap Ineternational Financial Ratio Analysis Input Worksheet 12/6/2013

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Gap Ineternational

Financial Ratio Analysis

Current Assets Inventory

Cash and Cash Equivalents

Net Working Capital = Current Assets Current Liabilities

Total Assets Ratio =

Fixed Assets Turnover =

Asset to Equity Ratio

Earnings Before Interest and Taxes

Earnings Before Interest and Taxes

Loan to Value Ratio =

Market Price per Share

Market Price per Share

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