1 POKE53281,0:POKE53280,0:PRINT""
10 PRINT"[147]":PRINT"":PRINT"FINANCIAL RATIO ANALYSIS[146]"
20 PRINT"BY GARLAND COULSON":PRINT"INSTRUCTIONS? (Y/N)"
30 INPUTA$:IFA$="N"THEN100
40 PRINT"[147]":PRINT"FINANCIAL RATIO ANALYSIS[146]":PRINT"THIS PROGRAM WILL"
50 PRINTSPC(19)"[145]CALCULATE THE VALUES OF MOST OF THE FINANCIAL RATIOS USED IN"
60 PRINT"ANALYSIS OF INCOME STATEMENTS AND         BALANCE SHEETS OF BUSINESSES"
61 PRINT"THE RATIOS CAN BE COMPARED TO RATIOS"
62 PRINT"OF SIMILAR BUSINESS OR THE INDUSTRY"
63 PRINT"IN GENERAL.  BUT THE MOST FREQUENT"
64 PRINT"USE IS TO COMPARE THIS YEAR'S RATIO"
65 PRINT"TO PREVIOUS YEARS.  THIS SHOWS TRENDS"
66 PRINT"DEVELOPING THAT COULD BE PROBLEM AREAS."
67 PRINT"THESE RATIOS ARE USED IN ALL BUSINESS"
68 PRINT"AND FINANCIAL MANAGEMENT COURSES"
69 PRINT"AND IN FINANCIAL ANALYSIS."
70 PRINT"PICK WHICH RATIO YOU WANT AND  INPUT THE FIGURES. HIT RETURN  "
80 INPUTB$:IFB$=""THEN100"
100 [153]"LOADFINANCIAL RATIO ANALYSISWAIT"
120 [153]"1)  CURRENT"
130 [153]"2)  ACID TEST"
140 [153]"3)  DEBT TO TOTAL ASSETS"
150 [153]"4)  TIMES INTEREST EARNED"
160 [153]"5)  FIXED CHARGE COVERAGE"
170 [153]"6)  INVENTORY TURNOVER"
180 [153]"7)  INVENTORY INTERVAL MEASURE"
190 [153]"8)  AVERAGE COLLECTION PERIOD"
200 [153]"9)  AVERAGE PAYMENT PERIOD"
210 [153]"10) FIXED ASSETS TURNOVER"
220 [153]"11) TOTAL ASSETS TURNOVER"
230 [153]"12) PROFIT MARGIN ON SALES"
240 [153]"13) RETURN ON TOTAL ASSETS"
250 [153]"14) RETURN ON NET WORTH"
260 [153]"15) SALES GROWTH"
270 [153]"16) NET INCOME GROWTH"
280 [153]"17) EARNINGS PER SHARE GROWTH"
290 [153]"18) DIVIDENDS PER SHARE GROWTH"
300 [153]"19) PRICE TO EARNINGS RATIO"
310 [153]"20) MARKET TO BOOK RATIO"
320 [153]"CHOOSE THE NUMBER OF THE RATIO YOU WANT CALCULATED"
330 [133]C$:[139]C$[178]"1"[167]400
340 [139]C$[178]"2"[167]500:
341 [139]C$[178]"3"[167]600
342 [139]C$[178]"4"[167]700
343 [139]C$[178]"5"[167]800
344 [139]C$[178]"6"[167]900
345 [139]C$[178]"7"[167]1000
346 [139]C$[178]"8"[167]1100
347 [139]C$[178]"9"[167]1200
348 [139]C$[178]"10"[167]1300
349 [139]C$[178]"11"[167]1400
350 [139]C$[178]"12"[167]1500
351 [139]C$[178]"13"[167]1600
352 [139]C$[178]"14"[167]1700
353 [139]C$[178]"15"[167]1800
354 [139]C$[178]"16"[167]1900
355 [139]C$[178]"17"[167]2000
356 [139]C$[178]"18"[167]2100
357 [139]C$[178]"19"[167]2200
358 [139]C$[178]"20"[167]2300
400 [153]"LOADCURRENTWAIT":[153]"CURRENT RATIO=CURRENT ASSETS/CURRENT LIABILITIES"
410 [153]"CURRENT ASSETS =":[133]D:[153]"CURRENT LIABILITIES=":[133]E
420 F[178]D[173]E:[153]"CURRENT RATIO=";F"TIMES"
430 [153]"ANOTHER RATIO? (Y/N)":[133]G$:[139]G$[178]"Y"[167]100
431 [139]G$[179][177]"Y"[167][128]
500 [153]"LOADACID TESTWAIT"
510 [153]"ACIDITY=(CURRENT ASSETS-INVENTORY)/CURRENT LIABILITIES
520 PRINT"CURRENT ASSETS=":INPUTH:PRINT"INVENTORY=":INPUTI
530 PRINT"CURRENT LIABILITIES=":INPUTJ:K=(H-I)/J:PRINT"ACIDITY=";K"TIMES"
540 GOTO430
600 PRINT"[147]DEBT TO TOTAL ASSETS[146]"
610 PRINT"DEBT TO TOTAL ASSET RATIO=TOTAL DEBT/TOTAL ASSETS"
620 PRINT"TOTAL DEBT=":INPUTM:PRINT"TOTAL ASSETS=":INPUTN:O=(M*100)/N
630 PRINT"DEBT TO TOTAL ASSETS=";O"%"
640 GOTO430
700 PRINT"[147]TIMES INTEREST COVERAGE[146]"
710 PRINT"(INTEREST COVERAGE)"
720 PRINT"TIMES INTEREST EARNED=(INCOME BEFORE TAXES+INTEREST CHARGES)/INTEREST
730 [153][166]70)"ONONCHARGES"
740 [153]"INCOME BEFORE TAXES=":[133]L:[153]"INTEREST CHARGES=":[133]Q
750 R[178](L[171]Q)[173]Q:[153]"TIMES INTEREST EARNED=";R"TIMES"
760 [137]430
800 [153]"LOADFIXED CHARGE COVERAGEWAIT"
810 [153]"FIXED CHARGE COVERAGE=INCOME AVAILABLE FOR MEETING FIXED CHARGES/FIX
820 PRINTSPC(68)"[145][145]ED CHARGES"
830 PRINT"INCOME AVAILABLE=":INPUTS:PRINT"FIXED CHARGES=":INPUTT
840 U=S/T:PRINT"FIXED CHARGE COVERAGE=";U;"TIMES"
850 GOTO430
900 PRINT"[147]INVENTORY TURNOVER[146]":PRINT"INVENTORY TURNOVER=SALES/INVENTORY
910 [153]"SALES=":[133]S:[153]"INVENTORY=":[133]T:U[178]S[173]T:
920 [153]"INVENTORY TURNOVER=";U;"TIMES"
930 [137]430
1000 [153]"LOADINVENTORY INTERVALWAIT":[153]"INVENTORY INTERVAL=ENDING INVENTORY/
1010 PRINTSPC(40)"[145]DAILY COST OF GOODS SOLD"
1020 PRINT"ENDING INVENTORY=":INPUTV:PRINT"ANNUAL COST OF GOODS SOLD=":INPUTW
1030 X=W/360:Y=V/X:PRINT"INVENTORY INTERVAL MEASURE=";Y;"DAYS
1040 [137]430
1100 [153]"LOADAVERAGE COLLECTION PERIODWAIT":[153]"AVERAGE COLLECTION PERIOD=RECEI"
1110 [153][166]31)"ONVABLES/":[153]"SALES PER DAY"
1120 [153]"RECEIVABLES=":[133]Z:[153]"ANNUAL SALES=":[133]AA:BB[178]AA[173]360:CC[178]Z[173]BB
1130 [153]"AVERAGE COLLECTION PERIOD=";CC;"DAYS"
1140 [137]430
1200 [153]"LOADAVERAGE PAYMENT PERIODWAIT":[153]"AVERAGE PAYMENT PERIOD=ACCOUNTS"
1210 [153][166]32)"ONPAYABLE":[153]"/AVERAGES DAYS PURCHASES"
1220 [153]"ACCOUNTS PAYABLE=":[133]DD:[153]"ANNUAL PURCHASES(COST OF GOODS SOLD)
1230 INPUTEE:FF=EE/360:GG=DD/FF:PRINT"AVERAGE PAYMENT PERIOD=";GG"DAYS"
1240 GOTO430
1300 PRINT"[147]FIXED ASSETS TURNOVER[146]":PRINT"FIXED ASSETS TURNOVER=SALES/FIXED"
1310 PRINTSPC(34)"[145]ASSETS"
1320 PRINT"SALES=":INPUTHH:PRINT"FIXED ASSETS=":INPUTII:JJ=HH/II
1330 PRINT"FIXED ASSETS TURNOVER=";JJ;"TIMES"
1340 GOTO430
1400 PRINT"[147]TOTAL ASSETS TURNOVER[146]":PRINT"TOTAL ASSETS TURNOVER=SALES/TOTAL"
1410 PRINTSPC(33)"[145] ASSETS"
1420 PRINT"SALES=":INPUTKK:PRINT"TOTAL ASSETS=":INPUTLL:MM=KK/LL
1430 PRINT"TOTAL ASSETS TURNOVER=";MM;"TIMES"
1440 GOTO430
1500 PRINT"[147]PROFIT MARGIN ON SALES[146]":PRINT"PROFIT MARGIN ON SALES="
1510 PRINTSPC(23)"[145]NET INCOME AFTER TAXES/SALES":PRINT"NET INCOME=":INPUTNN
1520 PRINT"SALES=":INPUTOO:PP=(NN*100)/OO:PRINT"PROFIT MARGIN ON SALES=";PP;"%"
1530 GOTO430
1600 PRINT"[147]RETURN ON TOTAL ASSETS[146]":PRINT"RETURN ON TOTAL ASSETS="
1610 PRINTSPC(23)"[145]NET INCOME AFTER TAXES/TOTAL ASSETS":PRINT"NET INCOME="
1620 INPUTQQ:PRINT"TOTAL ASSETS=":INPUTRR:SS=(QQ*100)/RR
1630 PRINT"RETURN ON TOTAL ASSETS=";SS;"%"
1640 GOTO430
1700 PRINT"[147]RETURN ON NET WORTH[146]":PRINT"RETURN ON NET WORTH=NET INCOME AFTER"
1710 PRINTSPC(36)"[145]TAXES/NET WORTH":PRINT"NET INCOME=":INPUTTT
1720 PRINT"NET WORTH=":INPUTUU:VV=(TT*100)/UU:PRINT"RETURN ON NET WORTH=";VV;"%"
1730 GOTO430
1800 PRINT"[147]SALES GROWTH[146]":PRINT"SALES GROWTH=(ENDING VALUE/BEGINNING VALUE)-1
1810 [153]"ENDING VALUE=":[133]WW:[153]"BEGINNING VALUE=":[133]XX
1820 YY[178]([182]((WW[173]XX)[171]1)[172]100):[153]"SALES GROWTH=";YY;"%"
1840 [137]430
1900 [153]"LOADNET INCOME GROWTHWAIT":[153]"NET INCOME GROWTH=(ENDING VALUE"
1910 [153][166]31)"ON/BEGINNING VALUE)-1"
1920 [153]"ENDING INCOME=":[133]ZZ:[153]"BEGINNING INCOME=":[133]AB
1930 AA[178]([182]((ZZ[173]AB)[171]1)[172]100):[153]"INCOME GROWTH=";AA;"%"
1940 [137]430
2000 [153]"LOADEARNINGS PER SHARE GROWTHWAIT"
2010 [153]"EARNINGS PER SHARE GROWTH=(ENDING EARNINGS/BEGINNING EARNINGS)-1
2020 PRINT"ENDING EARNINGS=":INPUTAC:PRINT"BEGINNING EARNINGS=":INPUTAD
2030 AE=(ABS((AC/AD)-1)*100):PRINT"EARNINGS PER SHARE GROWTH=";AE;"%"
2040 GOTO430
2100 PRINT"[147]DIVIDENDS PER SHARE GROWTH[146]"
2110 PRINT"DIVIDENDS PER SHARE GROWTH=(ENDING DIVIDENDS/BEGINNING DIVIDENDS)-1"
2120 PRINT"ENDING DIVIDENDS=":INPUTAF:PRINT"BEGINNING DIVIDENDS=":INPUTAG
2130 AH=(ABS((AF/AG)-1)*100):PRINT"DIVIDENDS PER SHARE GROWTH=";AH;"%"
2140 GOTO430
2200 PRINT"[147]PRICE TO EARNINGS RATIO[146]"
2210 PRINT"PRICE TO EARNINGS RATIO=PRICE PER SHARE/EARNINGS PER SHARE"
2220 PRINT"PRICE PER SHARE=":INPUTAI:PRINT"EARNINGS PER SHARE=":INPUTAJ
2230 AK=(AI/AJ):PRINT"PRICE TO EARNINGS RATIO=";AK
2240 GOTO430
2300 PRINT"[147]MARKET TO BOOK RATIO[146]"
2310 PRINT"MARKET TO BOOK RATIO=MARKET VALUE/BOOK VALUE":PRINT"MARKET VALUE="
2320 INPUTAL:PRINT"BOOK VALUE=":INPUTAM:AN=(AL/AM)
2330 PRINT"MARKET TO BOOK RATIO=";AN"
2340 [137]430