assets20132012 cash & equivalents 13.71%18.27% cash and short term investments 13.71%18.27%...
TRANSCRIPT
LINCOLN ELECTRIC,INC Financial Analysis Project
Presentation Common Size Balance Sheet
Abdul
Common Sized Balance Sheet ( Current Assets)
Assets 2013 2012
Cash & Equivalents 13.71% 18.27%
Cash and Short Term Investments 13.71% 18.27%
Accounts Receivable - Trade, Gross 17.67% 19.89%
Provision for Doubtful Accounts -0.41% -0.36%
Accounts Receivable - Trade, Net 17.26% 19.54%
Total Receivables, Net 17.26% 19.54%
Inventories - Finished Goods 9.72% 10.82%
Inventories - Work In Progress 2.00% 2.13%
Inventories - Raw Materials 5.74% 5.93%
Total Inventory 17.46% 18.88%
Deferred Income Tax - Current Asset 0.00% 0.76%
Other Current Assets 5.78% 4.23%
Other Current Assets, Total 5.78% 4.99%
Total Current Assets 54.21% 61.68%
Common Sized Balance Sheet ( Non-Current Assets)
Item 2013 2012Buildings - Gross 16.45% 16.32%
Land / Improvements - Gross 2.13% 2.17%
Machinery / Equipment - Gross 35.05% 36.67%
Property / Plant / Equipment, Total - Gross 53.63% 55.16%
Accumulated Depreciation, Total -30.37% -31.36%
Property / Plant / Equipment, Total - Net 23.27% 23.80%
Goodwill, Net 0.00% 3.29%
Intangibles - Gross 0.00% 6.54%
Accumulated Intangible Amortization 0.00% -1.76%
Intangibles, Net 0.00% 4.78%
LT Investment - Affiliate Companies 0.00% 1.25%
LT Investments - Other 0.00% 1.53%
Long Term Investments 0.00% 2.77%
Pension Benefits - Overfunded 0.00% 0.00%
Defered Income Tax - Long Term Asset 0.00% 2.91%
Other Long Term Assets 22.53% 0.76%
Other Long Term Assets, Total 22.53% 3.68%
Total Assets 100.00% 100.00%
Common Size Balance Sheet ( Current Liabilities)
Item 2013 2012
Accounts Payable 10.03% 8.92%
Accrued Expenses 0.00% 4.87%
Notes Payable / Short Term Debt 0.87% 1.01%
Current Portion of Long Term Debt / Capital Leases 0.02% 4.12%
Dividends Payable 0.00% 0.72%
Customer Advances 0.00% 0.78%
Income Taxes Payable 0.00% 1.11%
Other Current Liabilities 10.14% 2.30%
Other Current liabilities, Total 10.14% 4.91%
Total Current Liabilities 21.07% 23.83%
Common Size Balance Sheet ( Long Term Liabilities and Other Liabilities)
Item 2013 2012
Long Term Debt 0.08% 0.10%
Total Long Term Debt 0.08% 0.10%
Total Debt 0.97% 5.23%
Deferred Income Tax – Long Term Liability 0.00% 0.89%
Deferred Income Tax 0.00% 0.89%
Minority Interest 0.76% 0.82%
Pension Benefits - Underfunded 10.34% 11.75%
Other Long Term Liabilities 3.52% 3.07%
Other Liabilities, Total 13.86% 14.82%
Total Liabilities 35.77% 40.46%
Common Size Balance Sheet ( Equities)
Item 2013 2012
Common Stock 0.47% 0.50%
Common Stock, Total 0.47% 0.50%
Additional Paid-In Capital 9.82% 9.06%
Retained Earnings (Accumulated Deficit) 80.52% 75.09%
Treasury Stock - Common -15.31% -12.57%
Unrealized Gain (Loss) 0.00% 0.05%
Translation Adjustment 0.00% 0.33%
Minimum Pension Liability Adjustment 0.00% -12.92%
Other Comprehensive Income -11.26% 0.00%
Other Equity, Total -11.26% -12.59%
Total Equity 64.23% 59.54%
Total Liabilities & Shareholders' Equity 100.00% 100.00%