Please give a detailed analysis of the financial statements given below for Joshua & White Technologies. Your analysis should include answers to the questions as follows (not limited to these...


Please give a detailed analysis of the financial statements given below for Joshua & White Technologies. Your analysis should include answers to the questions as follows (not limited to these questions):



  • Has the company’s liquidity position improved or worsened?




  • Has the company’s ability to manage its assets improved or worsened?




  • How has the company’s profitability changed during the last year?

























































































































































































































































































Joshua & White Technologies: December 31 Balance Sheets



(Thousands of Dollars)





Assets




2019




2018



Cash and cash equivalents



$21,000



$20,000



Short-term investments



3,759



3,240



Accounts Receivable



52,500



48,000



Inventories



84,000



56,000



  Total current assets



$161,259



$127,240



  Net fixed assets



223,097



200,000



Total assets



$384,356



$327,240





Liabilities and equity



Accounts payable



$33,600



$32,000



Accruals



12,600



12,000



Notes payable



19,929



6,480



  Total current liabilities



$66,129



$50,480



Long-term debt



67,662



58,320



  Total liabilities



$133,791



$108,800



Common stock



178,440



178,440



Retained Earnings



72,125



40,000



  Total common equity



$250,565



$218,440



Total liabilities and equity



$384,356



$327,240




Joshua & White Technologies December 31 Income Statements



(Thousands of Dollars)




2019




2018



Sales



$420,000



$400,000



COGS except excluding depr. and amort.



300,000



298,000



Depreciation and Amortization



19,660



18,000



Other operating expenses



27,600



22,000



  EBIT



$72,740



$62,000



Interest Expense



5,740



4,460



  EBT



$67,000



$57,540



Taxes (25%)



16,750



14,385



  Net Income



$50,250



$43,155



Common dividends



$18,125



$17,262



Addition to retained earnings



$32,125



$25,893




Other Data




2019




2018



Year-end Stock Price



$90.00



$96.00



# of shares (Thousands)



4,052



4,000



Lease payment (Thousands of Dollars)



$20,000



$20,000



Sinking fund payment (Thousands of Dollars)



$5,000



$5,000





Jun 05, 2022
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