Regina Inc

Regina Company Inc.

Common Size Income Statement

Year
1988
1988
1987
1987
1986
19862
Net Sales $181,123
100%
$128,234
100%
$76,144
100%
Cost of Goods Sold $94,934
52.41%
$70,756
55.18%
$46,213
60.69%
Selling Distribution and Administrative $21,870
12.07%
$14,621
11.40%
$10,366
13.61%
Advertising $39,992
22.08%
$26,449
20.63%
$8,557
11.24%
R&D $2,423
1.34%
$1,530
1.19%
$1,182
1.55%
Total Operating Cost & Expenses $159,219
87.91%
$113,356
88.40%
$66,318
87.10%
Operating income $21,904
12.09%
$14,878
11.60%
$9,826
12.90%
Interest expense $3,189
1.76%
$1,584
1.24%
$1,930
2.53%
Income before Income Taxes $18,715
10.33%
$13,294
10.37%
$7,896
10.37%
Income tax Expenses $7,761
4.28%
$6,189
4.83%
$3,807
5.00%
Net Income $10,954
6.05%
$7,105
5.54%
$4,089
5.37%
Earnings per share $1.21

$0.78

$0.46

Common Size Balance Sheets

Column7
Year
1988
1988
1987
1987
1986
1986
Current Assets

Cash $885
0.75%
$514.00
0.79%
$63
0.15%
Receivables $51,076
43.23%
$27,801.00
42.61%
$14,402
33.34%
Inventories $39,135
33.13%
$19,577.00
30.01%
$9,762
22.60%
Other Assets $3,015
2.55%
$1,449.00
2.22%
$708
1.64%
Total Current Assets $94,111
79.66%
$49,341.00
75.63%
$24,935
57.72%
PP&E $21,548
18.24%
$14,788.00
22.67%
$16,383
37.92%
Other Assets $2,481
2.10%
$1,112.00
1.70%
$1,884
4.36%
Total Assets $118,140
100.00%
$65,241.00
100.00%
$43,202
100.00%
Current Liabilities

Short-term Borrowings $-

$-

$2,707

Current Portion of long term debt $1,250
1.06%
$900.00
1.38%
$-
0.00%
Accounts Payable $13,288
11.25%
$15,072.00
23.10%
$7,344
17.00%
Accrued Liabilities $4,710
3.99%
$5,468.00