Balance Sheet Data
The Stephan Co. (SPCO)
$1.75
-0.15 (-7.89%)
Year A/P | 2013 Actual | 2014 Actual | 2015 Actual | 2016 Projected | 2017 Projected | 2018 Projected | 2019 Projected | 2020 Projected |
| Total Cash | 1.96 | 1.72 | 1.09 | 1.03 | 0.82 | 0.65 | 0.52 | 0.42 |
|---|---|---|---|---|---|---|---|---|
| Total Cash (%) | ||||||||
| Account Receivables | 0.48 | 0.15 | 0.22 | 0.17 | 0.14 | 0.11 | 0.09 | 0.07 |
| Account Receivables (%) | ||||||||
| Inventories | 2.15 | 0.91 | 0.77 | 0.78 | 0.62 | 0.50 | 0.40 | 0.32 |
| Inventories (%) | ||||||||
| Accounts Payable | - | 0.04 | 0.22 | 0.10 | 0.08 | 0.07 | 0.05 | 0.04 |
| Accounts Payable (%) | ||||||||
| Capital Expenditure | -0.20 | -0.10 | -0.13 | -0.09 | -0.07 | -0.06 | -0.05 | -0.04 |
| Capital Expenditure (%) |
To support growth, companies need to keep investing in capital items – including property, plants and equipment.
To calculate this net investment,we take capital expenditure (found in the company’s statement of cash flows)
and subtract non-cash depreciation (found on the income statement).
Working capital refers to the cash a company needs for day-to-day operations.
The faster a company expands, the more cash it will need.
To calculate working capital, we take current assets and subtract current liabilities.
You can find both of these on a company’s balance sheet, which is published in its quarterly and annual financial statements.