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This video series introducing you to financial statement analysis is based on the dozens of training seminars I have given to credit industry groups organized by Dun & Bradstreet, the National Association of Credit Management and Riemer Reporting Services. It is applicable to anyone wanting | This is the downloaded transcript of the video presentation for this topic. More downloads and videos are available at www.kaaction.com financial-statement-analvsis www.kgaction.com 805-541-2639 TheKaplanGroup Introduction To The Income Statement The Kaplan Group ỊlIntroduction to The Income Statem Hi. This is Dean Kaplan. The Kaplan Group is a commercial collection agency specializing in debt collection of large business to business claims. CREDIT MANAGER SEMINARS This video series introducing you to financial statement analysis is based on the dozens of training seminars I have given to credit industry groups organized by Dun Bradstreet the National Association of Credit Management and Riemer Reporting Services. It is applicable to anyone wanting to learn about this topic although on occasion I will highlight information from the perspective of credit management. Cash Flow Statement For the Year Ended December 31 2011 00Í 0s Cash Flows From Operating Activities Net Income 397 Depreciation and amortization Unrealized gain on marketable SỄ Decrease increase in deferred ti Net increase decrease in receivi Balance Sheet As of December 31 2011 000s Total Cash Flows From Opera Assets Liabilities Cash Flows From Investing Act Cash 481 Purchase j hjngn ouiDme Marketable Securities 1 346 Accounts Payable Current Portion L-T Debt 625 1 021 Decrease Proceeds Purchase Decrease Decrease Income Statement For the Year Ended December 31 2011 000s Sales le senses t Liabilities 11 892 36 157 1 839 Total Ca 1 Cost of Goods Sold 9 905 ebt 2 332 Cash Flow Gross Profit 1 987 ities 4 171 New she Repaym Repaym Research Development Selling Expense 225 rs Equity 520 ockand 194 Total Ci General Administrative Expense 490 dings 4 009 Net Increa Total Operating Expense 1 235 lOlders 4 203 Cash and c Operating Profit 752 Cash and c Interest Income ities and 114 8 374 Interest Expense 10 Other Income 25 Pretax Income 881 I Income taxes k 352 I Income before E 529 Extraordinary Ite 1 132 Net .