FNAN 307: SPR 10
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ANNUAL disclosure of financial info DUE 90 days following company's fiscal year-end
QUARTERLY disclosure required 45 days following each of the company's fiscal quarters prior to 10K.
Reports unscheduled events considered important to stockholders or the SEC.
filing made prior to selling stock
Issued prior to stockholder vote on matters of importance for direction or management of the company. Allows representative(s) to vote instead of stockholder.
Filing made by company that is selling stock
Schedule 13 D
Filing made by a person owing more than 5% of a company's stock.
Schedule 14 D
Report of an offer to buy shares of stock to gain >5% ownership (as in a takeover).
Financial Reports contain?
- Balance Sheet
- Income Statement
- Statement of Cash flows
- Statement of stockholders Equity
Balance Sheet information is based on how many days?
information based on a single day
Income Statement information is based on a specified period of time.
Information based on a specified period of time.
Assets on a Blance sheet are recorded at
Book value or Market Value??
Assets recorded at Book Value
Another name for the Balance Sheet?
Statement of Financial Condition is another name for what?
Stock holders equity is also known as?
Net worth stands for ___________
Too much cash on the balance sheet means what?
takeover target is caused by what?
Who uses the balance sheet?
- The company itself
- Investment Analysts
- Internal Revenue Service
- Overpaid for a company
TAX PAID/TAXABLE INCOME
What is another name for THE INCOME STATEMENT?
Profit and Loss Statement is another name for what?
EAT (Earnings after tax) is also?
Net Profit or Net Income is also?
How is an income statement set up?
- Sales/revune (less operating expenses) = EBIT
- EBIT (less interest expense) = EBT
- EBT (less taxes due) = EAT
In the income statement, does Operating Expenses include depreciation?
In the income statement, operating expenses DOES include depreciation
What does EBIT stand for?
What does EBT stand for?
What does EAT stand for?
Earning before interest and Taxes
Earnings before Taxes
Earnings After Tax
Pf dividend: earnings available for common stockholders/ # of shares of common stock = Earnings per share (EPS)
Retained Earnings: Distributable earnings/# of shares of common stock = Dividends per Share (DPS)
Another name for Statement of Cash Flows is _____?
Sources and Uses Statement
Summary of Cash Flows Does NOT tell:
- The profit earned (or loss suffered)
- The financial condition of the business
who uses the cashflow statement?
How can you tell if a company is downsizing?
A company that is downsizing would receive cash from selling assets. This would be the largest source of cash.
Sources of Cash
Those events that provide cash in hand or allow the retention of cash
Uses of Cash
Those events that require the payment of actual cash or prevent the receipt of cash.
Reflect wether or not the company can pay its day-to-day expenses.
Reflect wether or not the firm is productive. Measures managment efficiency.
Reflect wether or not the company has borrowed too much money.
Measure wether or not the company is making money. Can the firm pay dividends?
What would you like to do?
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