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Policy & Guidance

Interim Economic Guidance for Water Quality Standards

Exhibit 3-6

353

MANUFACTURERS -- GAMES, TOYS & CHILDREN'S VEHICLES; EXCEPT DOLLS & BICYCLES. SIC # 3944

Comparative Historical Data

  

Current Data Sorted by Sales
    1

# Postretirement Benefits
Type of Statement

           1
17 19 19

Unqualified

       4 4 11
11 21 24

Reviewed

 1 3 7 10 2 1
2 7 14

Compiled

 3 5  

3

 1 2

 

 1  

Tax Returns

 

 

        

17

20

18

Other

2

5

2

  

1

8

4/1/90-
3/31/91

4/1/91-
3/31/92

4/1/92-
3/31/93

  

17(4/1/-9/30/92)

58 (10/1/92-3/31/93)
ALL
47		 ALL
68		 ALL
75

NUMBER OF STATEMENTS

 0-1MM
6		 1-3mm
13		 3-5MM
9		 5-10MM
17		 10-25MM
8		 25MM & OVER
22
% % %

ASSETS

 % % % % % %
7.1 8.9 7.2

Cash & Equivalents

   7.4   13.3   5.8
27.0 30.9 31.8

Trade Receivables - (net)

   24.5   32.0   36.0
31.9 30.4 35.3

Inventory

   47.4   31.0   28.3
2.1 1.9 1.7

All Other Current

   .6   2.2   2.7
68.1 72.1 76.1

Total Current

   79.8   78.5   72.7
19.2 17.5 16.7

Fixed Assets (net)

   16.1   14.4   17.2
4.2 3.7 3.1

Intangibles (net)

   1.8   14.4   5.4
8.5 6.7 4.1

All Other Non-Current

   2.3   4.9   4.7

100.0

100.0

100.0

Total

  

100.0

  

100.0

  

100.0
     

LIABILITIES

            
16.4 12.6 14.0

Notes Payable Short-Term

   13.9   12.3   11.8
3.4 2.3 3.0

Cur. Mat.-L/T/D

   4.5   3.6   .7
11.7 13.1 14.6

Trade Payables

   14.5   12.0   16.5
.7 .9 .6

Income Taxes Payable

   .5   .5   .7
8.1 9.0 11.1

All Other Current

   5.6   10.8   11.9
40.3 38.0 43.2

Total Current

   38.8   39.2   41.7
13.2 13.4 12.2

Long Term Debt

   15.5   9.4   11.8
1.2 .5 .4

Deferred Taxes

   .1   .5   .6
2.8 5.3 3.5

All Other Non-Current

   2.2   2.1   1.7
42.4 42.9 40.6

Net Worth

   43.4   48.8   44.3

100.0

100.0

100.0

Total Liabilities and Net Worth

  

100.0

  

100.0

  

100.0
     

INCOME DATA

            
100.0 100.0 100.0

Net Sales

   100.0   100.0   100.0
35.5 37.2 36.0

Gross Profit

   35.5   33.5   35.8
28.5 29.3 30.2

Operating Expenses

   29.9   28.2   28.6
6.9 7.9 5.8

Operating Profit

   5.7   5.3   7.2
3.3 1.8 1.2

All Other Expenses (net)

   1.1   .4   1.8

3.7

6.1

4.6

Profits Before Taxes

  

4.6

  

4.9

  

5.3
     

 

            
     

RATIOS

            
2.5
1.7
1.2		 2.8
1.9
1.3		 2.9
1.8
1.3

Current

   4.5
2.3
1.5		   2.8
1.9
1.3		   2.8
1.9
1.2
1.4
.8
.6		 1.7
1.1
.7		 1.4
.8
.6

Quick

   1.7
.6
.5		   2.0
.8
.6		   1.8
1.0
.7
34
55
85		 10.6
6.6
4.3		 31
49
85

11.6
7.4
4.3

 34
56
85		 10.8
6.5
4.3

Sales Receivables

 14
37
78		 25.2
10.0
4.7		 31
56
89		 11.9
6.5
4.1		 56
72
99		 6.5
5.1
3.7
62
104
146		 5.9
3.5
2.5		 55
85
152		 6.6
4.3
2.4		 63
94
146		 5.8
3.9
2.5		 Cost of Sales/Inventory 79
126
166		 4.6
2.9
2.2		 43
78
140		 8.5
4.7
2.6		 68
85
118		 5.4
4.3
3.1
21
29
50		 17.0
12.4
7.3		 21
27
47		 17.7
13.3
7.8		 18
30
61		 20.1
12.3
6.0		 Cost of Sales/Payables 10
27
40		 38.1
13.3
9.1		 12
22
33		 30.2
16.4
11.0		 29
39
66		 12.5
9.4
5.5
  3.9
7.6
17.5		   3.4
6.2
10.8		   3.3
6.3
13.8		 Sales/Working Capital   2.6
4.4
14.0		   3.0
6.5
11.5		   3.3
5.1
15.0
(44) 7.1
2.4
1.0		 (66) 10.1
3.4
1.5		 (69) 9.0
3.6
1.5		 EBIT/Interest (12) 6.8
1.9
.8		 (14) 9.2
4.6
1.3		 (21) 14.5
4.3
2.9
(23) 8.9
2.8
.5		 (34) 13.3
3.3
1.8		 (24) 13.1
2.8
1.2		 Net Profit + Depr., Dep.,
Amort./Cur. Mat.L/T/D		            
  .2
.6
.8		   .2
.4
.8		   .1
.5
1.0		 Fixed/Worth   .1
.4
1.2		   .1
.3
.7		   .2
.5
1.0
  .9
2.0
3.0		   .8
1.6
3.3		   1.0
1.8
3.3		 Debt/Worth   .7
1.5
3.0		   .5
1.1
5.5		   .7
1.7
2.6
(45) 34.5
16.2
1.1		 (65) 52.8
26.1
7.0		 (70) 39.9
22.8
4.6		 % Profit Before Taxes/Tangible Net Worth   51.2
9.2
2.8		 (16) 42.8
27.4
3.2		 (21) 37.9
27.9
17.2
  11.7
5.5
.4		   20.5
10.8
1.9		   17.0
7.6
1.5		 % Profit Before Taxes/Total Assets   21.1
3.3
.8		   18.6
9.6
1.5		   14.2
8.2
3.9
  20.1
9.8
6.5		   44.3
15.6
7.3		   35.8
17.1
7.5		 Sales/Net Fixed Assets   64.6
35.8
9.5		   42.7
15.1
7.3		   21.4
11.2
7.2
  2.1
1.6
1.3		   2.5
2.0
1.5		   2.6
2.0
1.6		 Sales/Total Assets   2.9
2.0
1.7		   2.6
1.8
1.5		   2.1
1.9
1.4
(36) 1.1
2.1
2.9		 (61) .8
1.7
3.3		 (61) .7
1.6
2.8		 % Depr., Dep., Amort./Sales (11) .4
.8
2.5		   .8
2.3
2.9		   1.4
2.6
3.2
(12) 1.8
4.3
6.7		 (23) 2.4
4.1
9.5		 (30) 2.7
4.5
7.8		 % Officers', Directors', Owners' Comp/Sales            
  1537661M
1092333M		   1883457M
1169085M		   1840680M
1136958M		 Net Sales ($) Total Assets ($) 3293M
1948M		 27202M
13736M		 36782M
20946M		 116678M
72757M		 115773M
52973M 		1540952M
974598M




© Robert Morris Associates 1993
M = $thousand
MM = $million
See Pages 1 through 15 for Explanation of Ratios and Data

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