Spreadsheet: 54885d1254933118-select-from-list-and-it-pulls-data-from-corresponding-sheet-listandworksheet
Sheet: SW Publish Sales

511210 - Software Publishers
2008-09 Annual Statement Studies
National - All Regions
TOC
 | 0-1MM | 1-3MM | 3-5MM | 5-10MM | 10-25MM | 25MM and Over | All
Type of Statement
Unqualified |  | 1 | 2 | 6 | 15 | 47 | 71
Reviewed |  |  | 5 | 5 | 5 | 2 | 17
Compiled | 1 | 4 | 2 | 4 | 3 | 3 | 17
Tax Returns | 3 | 4 | 4 | 2 | 2 |  | 15
Other | 5 | 7 | 7 | 12 | 20 | 46 | 97
 |  |  |  |  |  |  | 47 (4/1-9/30/07) 170 (10/1-3/31/08)
Number of Statements | 9 | 16 | 20 | 29 | 45 | 98 | 217
ASSETS
Cash & Equivalents |  | 22.3 | 22.6 | 21.1 | 26.7 | 26.4 | 24.9
Trade Receivables - (net) |  | 33.0 | 36.6 | 34.0 | 32.2 | 22.7 | 28.7
Inventory |  | 1.1 | 3.3 | 1.8 | 1.8 | 1.2 | 1.8
All Other Current Assets |  | 4.0 | 1.5 | 3.2 | 4.1 | 5.7 | 4.3
Total Current Assets |  | 60.4 | 64.0 | 60.1 | 64.8 | 56.0 | 59.7
Fixed Assets (net) |  | 13.6 | 25.0 | 9.4 | 8.6 | 7.3 | 10.2
Intangibles (net) |  | 13.4 | 6.1 | 18.0 | 18.9 | 30.6 | 22.5
All Other Non-Current Assets |  | 12.6 | 4.9 | 12.5 | 7.8 | 6.1 | 7.6
Total Assets |  | 100.0 | 100.0 | 100.0 | 100.0 | 100.0 | 100.0
LIABILITIES
Notes Payable-Short Term |  | 8.5 | 12.7 | 7.1 | 4.7 | 1.4 | 5.4
Cur. Mat.-L/T/D |  | 8.8 | 1.6 | 2.6 | 2.0 | 2.5 | 2.8
Trade Payables |  | 11.7 | 12.5 | 7.4 | 9.6 | 8.1 | 9.2
Income Taxes Payable |  | 1.6 | .1 | .8 | .5 | .7 | .7
All Other Current Liabilities |  | 24.7 | 19.5 | 29.3 | 20.8 | 28.1 | 25.0
Total Current Liabilities |  | 55.3 | 46.4 | 47.2 | 37.5 | 40.7 | 43.0
Long Term Debt |  | 8.2 | 11.4 | 9.9 | 8.5 | 20.2 | 16.8
Deferred Taxes |  | .0 | .1 | .2 | .6 | .9 | .6
All Other Non-Current Liabilities |  | 4.9 | 19.6 | 18.2 | 14.4 | 7.5 | 13.5
Net Worth |  | 31.5 | 22.5 | 24.4 | 38.9 | 30.7 | 26.1
Total Liabilities & Net Worth |  | 100.0 | 100.0 | 100.0 | 100.0 | 100.0 | 100.0
INCOME DATA
Net Sales |  | 100.0 | 100.0 | 100.0 | 100.0 | 100.0 | 100.0
Gross Profit |  | 100.0 | 100.0 | 100.0 | 100.0 | 100.0 | 100.0
Operating Expenses |  | 94.8 | 95.0 | 95.5 | 91.7 | 95.5 | 94.1
Operating Profit |  | 5.2 | 5.0 | 4.5 | 8.3 | 4.5 | 5.9
All Other Expenses (net) |  | .4 | .7 | .9 | .8 | 3.3 | 2.1
Profit Before Taxes |  | 4.8 | 4.3 | 3.5 | 7.4 | 1.2 | 3.8
RATIOS
Current - upper |  | 1.9 | 3.6 | 2.5 | 4.7 | 2.0 | 2.2
Current - median |  | 1.1 | 1.6 | 1.3 | 2.1 | 1.4 | 1.4
Current - lower |  | .6 | .9 | .7 | 1.0 | .9 | .9
Quick - upper |  | 1.7 | 3.5 | 2.1 | 4.4 | 1.8 | 2.1
Quick - median |  | 1.0 | 1.3 | 1.2 | 1.6 | 1.2 | 1.2
Quick - lower |  | .5 | .8 | .6 | .9 | .7 | .7
Sales / Receivables - upper |  | [14]  26.6 | [34]  10.7 | [29]  12.7 | [38]  9.5 | [52]  7.1 | [41]  9.0
Sales / Receivables - median |  | [49]  7.4 | [49]  7.5 | [52]  7.1 | [62]  5.9 | [74]  5.0 | [68]  5.4
Sales / Receivables - lower |  | [98]  3.7 | [86]  4.3 | [82]  4.5 | [99]  3.7 | [91]  4.0 | [90]  4.1
Cost of Sales / Inventory - upper
Cost of Sales / Inventory - median
Cost of Sales / Inventory - lower
Cost of Sales / Payables - upper
Cost of Sales / Payables - median
Cost of Sales / Payables - lower
Sales / Working Capital - upper |  | 11.6 | 6.1 | 4.7 | 2.9 | 3.3 | 3.4
Sales / Working Capital - median |  | 163.9 | 8.9 | 14.6 | 5.8 | 8.3 | 9.3
Sales / Working Capital - lower |  | -6.8 | -72.6 | -15.6 | NM | -16.8 | -19.7
EBIT / Interest - upper |  | 6.1 | 18.6 | 21.1 | 61.0 | 9.1 | 13.5
EBIT / Interest - median |  | (12)  4.5 | (17)  9.1 | (18)  5.4 | (33)  8.8 | (68)  1.2 | (153)  3.2
EBIT / Interest - lower |  | -2.0 | -1.5 | .5 | .9 | -1.2 | -.9
Net Profit + DDA / Curr Mat LTD - upper |  |  |  |  |  | 8.3 | 10.1
Net Profit + DDA / Curr Mat LTD - median |  |  |  |  |  | (19)  1.9 | (37)  4.3
Net Profit + DDA / Curr Mat LTD - lower |  |  |  |  |  | -.8 | 1.0
Fixed / Worth - upper |  | .1 | .1 | .1 | .1 | .2 | .1
Fixed / Worth - median |  | 1.0 | .9 | .5 | .2 | .8 | .6
Fixed / Worth - lower |  | -.9 | 9.0 | -.2 | -.6 | -.2 | -.4
Debt / Worth - upper |  | .8 | .8 | .9 | .6 | 1.0 | .9
Debt / Worth - median |  | 3.7 | 2.2 | 4.7 | 1.8 | 6.2 | 4.6
Debt / Worth - lower |  | [NAME] | 34.4 | -3.4 | -5.7 | -2.6 | -3.9
% Profit before Taxes / Tangible Net Worth - upper |  | 78.9 | 66.7 | 58.7 | 50.6 | 57.0 | 56.7
% Profit before Taxes / Tangible Net Worth - median |  | (11)  20.5 | (16)  27.1 | (17)  35.9 | (30)  36.4 | (58)  9.4 | (135)  26.5
% Profit before Taxes / Tangible Net Worth - lower |  | -8.3 | 14.5 | 22.8 | 17.7 | -8.2 | -1.1
% Profit before Taxes / Total Assets - upper |  | 16.9 | 25.8 | 21.4 | 26.1 | 10.5 | 19.2
% Profit before Taxes / Total Assets - median |  | 9.4 | 11.4 | 9.7 | 15.8 | .4 | 6.2
% Profit before Taxes / Total Assets - lower |  | -2.5 | -1.6 | .0 | 1.4 | -5.0 | -3.8
Sales / Net Fixed Assets - upper |  | 109.0 | 53.3 | 56.6 | 87.7 | 33.8 | 47.5
Sales / Net Fixed Assets - median |  | 30.3 | 21.6 | 26.1 | 41.0 | 17.9 | 21.2
Sales / Net Fixed Assets - lower |  | 9.3 | 7.3 | 15.5 | 15.0 | 10.8 | 12.3
Sales / Total Assets - upper |  | 5.7 | 4.3 | 3.1 | 2.5 | 1.4 | 2.3
Sales / Total Assets - median |  | 2.7 | 2.3 | 2.0 | 1.6 | 1.0 | 1.4
Sales / Total Assets - lower |  | .9 | 1.4 | 1.0 | 1.0 | .6 | .8
% Depr, Depl, Amort / Sales - upper |  |  | .6 | .4 | .6 | 1.3 | .8
% Depr, Depl, Amort / Sales - median |  |  | (16)  2.2 | (19)  2.4 | (27)  1.5 | (50)  2.7 | (124)  2.1
% Depr, Depl, Amort / Sales - lower |  |  | 5.5 | 3.1 | 3.2 | 5.2 | 4.4
% Officers', Directors', Owners' Comp / Sales - upper |  |  |  |  |  |  | 5.5
% Officers', Directors', Owners' Comp / Sales - median |  |  |  |  |  |  | (30)  9.7
% Officers', Directors', Owners' Comp / Sales - lower |  |  |  |  |  |  | 18.9
Net Sales ($) | 4464M | 31101M | 79793M | 202483M | 717536M | 8905354M | 9940731M
Total Assets ($) | 7266M | 16604M | 41831M | 154340M | 619680M | 10088623M | 10928344M