Scribd
Upload
18 views5 pages

Profit and Loss (Financial Statements)

Uploaded by

yara.fayad
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
18 views5 pages

Profit and Loss (Financial Statements)

Uploaded by

yara.fayad
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
You are on page 1/ 5

P&L caterpillar

Sales and Revenues 2,007 2,008


Sales of machinery and power systems 41,962 48,044
Revenues of financial products 2,996 3,280
Total sales and revenues 44,958 51,324

Operatings costs:
COGS 32,626 38,415
Selling general and administritive exp 3,821 4,399
Research and development exp 1,404 1,728
Interest expense of financial products 1,132 1,153
Deferred income taxes 1,054 1,181
Total operating costs 40,037 46,876

Operating profit 4,921 4,448

Interest Exp excluding financial prod 288 274


Other income (expense) 357 327

Consolidated profit before taxes 4,990 4,501

Provision(benefit) for income taxes 1,485 953


Profit of consolidated companies 3,505 3,548
Balance Sheet

Assets 2,007 2,008


Current assets

Cash and short term inv 1,122 2,736


Receivables- Trade and other 8,249 9,397
Receivables- finance 7,503 8,731
Deferred and refundable income taxes 816 1,223
Prepaid expenses and other current assets 583 765
Inventories 7,204 8,781
Total current assets 25,477 31,633

Property,plant and equipment-net 9,997 12,524


Long-term receivables-Trade and other 685 1,479
Long term rec-Finance 13,462 14,264
Investments in uncolidated affiliated comp 598 94
Non current deferred and refundable income taxes 1,553 3,311
Intangible assets 475 511
Goodwill 1,963 2,261
Other Assets 1,922 1,705
Total Assets 56,132 67,782

Liabilities
Current Liabilities
Short term borrowings
Machine 187 1,632
Financial products 5,281 5,577
Accounts payable 4,723 4,827
Accrued expenses 3,178 4,121
Accrued wages 1,126 1,242
Customer advances 1,442 1,898
Dividends payable 225 253
Other current liab 951 1,027
Long term debt
Machinery and power 180 456
Financial products 4,952 5,036
Total current liab 22,245 26,069

Long-term debt due after one year


Machinery 3,639 5,736
Financial prod 14,190 17,098
Liability for postemployment 5,059 9,975
Other liab 2,003 2,190
Total liab 47,136 61,068

Equity
Redeemable 524
Stockholders
Common stock of $1.00 par
Common stock 2,744 3,057
Treasury (9,451) (11,217)
Profit employed 17,398 19,826
Accummlated (1,808) (5,579)
Non controlling interests 113 103
Total shareholders equity 8,996 6,714
Total liab & equity 56,132 67,782
Net working capital

Current assets - Current liab


2,007 2,008
Current assets 25,477 31,633
Current liab 22,245 26,069
NWC 3,232 5,564

Net Operating cost


(Total operating cost - Depreciation)/Sales
2007 2008
Operating cost 40,037 46,876
Depreciation 1,797 1,980
Net operating cost 38,240 44,896
Sales revenues 44,958 51,324
NOC/sales 0.85 0.87
% 85% 87%
NWC analysis

35,000
30,000
25,000
20,000
15,000
10,000
5,000
-
Current assets Current liab NWC

2,007 2,008

NOC
%

from statement of cf
Net operating cost

- 10,000 20,000 30,000 40,000 50,000 60,000

2008 2007

You might also like