List of Tables

Table T-ND - Normal distribution cummulative probability (d deviations of standard deviations from mean)

Table T-T - Distribution of values of t statistic

Table T-FVF - Future value factors

Table T-PVF - Present value factors

Table T-FVAF - Future value annuity factors

Table T-PVAF - Presenet value annuity factors

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Table T-2.1 - Annual Returns for Five Classes of US Securities, 1926-1988

Table T-2.2 - New York Times "Key Rates", on Wednesday, July 12, 1995

Table T-2.3 - Betas for 25 randomly selected US stocks estimates

Table T-2.4 - BETAs for selected industries

 

Table T-3.1 - Definition of Moody's Croporate Bond Ratings

Table T-3.2 - Equivalency between ratings of S&P, Moody's and generic

Table T-3.3 - Median Key Financial Ratios of Industrial Companies by Moody's Rating Category

Table T-3.4 - Moody's bond yields chart

Table T-3.5 - Price to earnings ratio of selected companies and industries

Table T-3.6 - Data for project NPV and IRR calculation

Table T-4.1 - Median Key Financial Ratios of Industrial Companies by Rating Category

Table T-4.2 - IBM stock option prices on April 18, 2001

 

Table T-5.1 - Texaco Inc. and Subsidiary Companies -  Normalized Balance Sheets

Table T-5.2 - Retail store "AO BOOM", Russia -  Normalized Balance Sheet

Table T-5.3   - The Timken Company -  Normalized Income Statements 1998-99

Table T-5.4 - The Timken Company - Normalized Balance Sheets 1998-99

Table T-5.5 - Merck & Co., Inc. - Normalized Income Statement

Table T-5.6 - Merck & Co., Inc - Normalized Balance Sheet 1997-98

Table T-5.7 - Bell Atlantic Corporation - Normalized Income Statement

Table T-5.8 - Bell Atlantic Corporation - Normalized Balance Sheets

Table T-5.9 - Lucent Technology - Normalized Income Statement

Table T-5.10 - Lucent Technology - Normalized Balance Sheets

Table T-5.11 - J.C. Penney Company Inc. - Normalized Income Statement

Table T-5.12 - J.C. Penney Company Inc. - Normalized Balance Sheet

Table T-5.13 - Delta Air Lines - Normalized Income Statement

Table T-5.14 - Delta Air Lines - Normalized Balance Sheets

 

Table T-5.16 - The Timken Company - Ratios

Table T-5.17 - Merck & Co., Inc - Ratios

Table T-5.18 - Bell Atlantic Corporation - Ratios

Table T-5.19 - Lucent Technology - Ratios

Table T-5.20- - J.C. Penney Company Inc. - Ratios

Table T-5.21 - Delta Air Lines - Ratios

Table T-5.22 - The Dow Company - Ratios

Table T-5.25 - Regression application data

Table T-5.26 - Regression elements calculation

Table T-5.27 - Regression estimates calculation

Table T-5.28 - Spreadsheet cells for regression analysis

Table T-5.30 - Seasonal Adjustment of Sales January 1995 to December 1999

Table T-5.31 - Trend in Sales January 1995 to December 1999

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Table T-5.33 - Spreadsheet cells for decomposition

Table T-5.34 - Forecasted values with decomposition for data sample 1995 to 1999

and beyond sample for 2000

 

 

Table T-6.1 -  The Timken Company -  Income Statements 1997-99

Table T-6.2 - The Timken Company - Balance Sheets 1998-99

Table T-6.3 - Merck & Co., Inc. - Income Statements 1988-99

Table T-6.4 - Merck & Co., Inc - Balance Sheets 1997-98

Table T-6.5 - Bell Atlantic Corporation - Income Statements 1996-98

Table T- 6.6 - Bell Atlantic Corporation - Balance Sheets 1997-98

Table T-6.7 - Lucent Technology - Income Statements 1997-99

Table T-6.8 - Lucent Technology - Balance Sheets 1998-99

Table T-6.9 - J.C. Penney Company Inc. - Income Statements 1996-98

Table T-6.10 - J.C. Penney Company Inc. - Balance Sheets 1997-98

Table T-6.11 - Delta Air Lines - Income Statements 1997-99

Table T-6.12 - Delta Air Lines - Balance Sheets 1998-99

Table T-6.13 - The Dow Chemical Company - Income Statements 1989-98

Table T-6.14 - The Dow Chemical Company - Balance Sheets 1997-98

 

Table T-7.1- AO BOOM - Russian accounting Balance Sheets 1993-94

Table T-7.2 - AO BOOM - Russian accounting Income Statement 1994

Table T-7.3 - AO BOOM- GAAP Balance Sheets 1993-94

Table T-7.4 - AO BOOM - GAAP Income Statement 1994

Table T-7.5 - Conversion: Items with analogue in GAAP and Russsian accounting

Table T-7.6 - Conversion: Item without analogue in GAAP and Russian accounting

Table T-7.7 - Conversion: Item with analogue in GAAP and Russian income statements

Table T-7.8 - Conversion: Item without analogue in GAAP and Russian income statements

 

Table T-8.1 - Normalized Balance Sheet of six industries in 1993

Tabl;e T-8.2 - Selected ratios for cash cylce determination in six US industries in 1993

Table T-8.3 - Comparison of Current Ratio by size of company in 1999

Table T-8.4 - Median ratios of 80,000 US firms in eight sectors in 1999

Table T-8.5 - Comparison of Quick Ratio by company size in 1999

Table T-8.6 - Cash as a % of total assets by size in 80,000 US firms in 1999

Table T-8.7 - Composition of Assets of US corporations 1960-96

Table T-8.8 - Accounts receivable of groups of US firms by size in three sectors in 1993

Table T-8.9 - Analysis of Inventory strategy for groups of firms by size in 1993

Table T-8.10- Statement of Consolidated Cash Flows of Texaco Inc. and Subsidiary Companies 1989 and 1990

Table T-8.11- Cash Budget

 

 

Table T-9.1- Break-even example

Table T-9.2 - Timken Sales by Product Line

Table T-9.3 - Merck Growth Index Income Statement

Table T-9.4 - Gross Margin in four US sectors by size of sales in 1999

Table T-9.5 - Gross margin in US manufacturing sector from 1963 to 1996

 

Table T-10.1 - Delta Air Line Expenses

Table T-10.2 -  Data used for operating leverage illustration

Table T-10.3 - Lucent Technologies in-process research and development

Table T-10.4 - Cash flows of nine projects of Zee Company, Inc.

Table T-10.5 - NPV, IRR and PI of nine projects without adjustment for risk

Table T-10.6 - NPV, IRR and PI of nine projects with adjustment for risk

Table T-10.7 - Selection of mutually exclusive projects with different lives

Table T-10.8 - Selection of mutually exclusive projects with assumption of replacement to achieve common number of years.

Table T-10.9 - Comparison of projects (1 and 2) of different size

Table T-10.10 - Comparison of projects (1 and 8) with different size

Table T-10.11 - Comparison of NPV and IRR showing conflict

Table T-10.12 - Zee Company remaining projects

Table T-10.13 - Normalized average balance sheet of eight US sectors in 1999 (80,000 firms)

Table T-11.1 - Data for financial leverage example: Company X with sales of 40,000

Table T-11.2 - Financial Leverage of Company X with sales of 38,000

Table T-11.3 - Financial Leverage of Company X with sales of 36,000

Table T-11.4 - Financial Leverage of Company X with sales of 34,000

Table T-11.5 - Comparison of volatility of sales and profits growth rate

Table T-11.6 - Proportion of equity funding and tax burden 1973-1996

Table T-11.7 - Values of EPS with increasing leverage and decreasing sales

Table T-11.8 - Financial Leverage and Variability of EPS

Table T-11.9 - Data for financial leverage example: Company X with sales of 40,000 and high operating leverage

Table T-11.10- Financial Leverage of Company X with sales of 38,000 and high operating leverage

Table T-11.11 - Financial Leverage of Company X with sales of 36,000 and high operating leverage

Table T-11.12 - Financial Leverage of Company X with sales of 34,000 and high operating leverage

Table T-11.13 - Values of EPS with increasing financial and operating leverage

Table T-11.14 - Data for determination of WACC with increasing financial leverage and interest rate on debt

Table T-11.15 - Proportion of equity by company size in eight US sectors in 1999

Table T-11.16 - Sales instability and financial leverage in eight US sectors in 1999

Table T-11.17 - Proportion of equity average and standard deviation in eight US sectors in 1999

Table T-11.18 - Delta Air Lines operating lease implied interest

Table T-11.19 - Lucent Technologies weighted average cost of capital

 

Table T-12.1 - The Timken Company EPS and dividends

Table T-13.1 - The Timken Company, average earnings calculation

Table T-13.2 - Merck, calculation of average earnings

Table T-13.3 - Delta Air Lines Comprehensive Income

Table T-13.4 - Lucent Technologies 1999 Annual Report Notes to Financial Statements, Note #8

Table T-13.5 - Comparison of costs and margins of three department stores chains in 1998

Table T-13.6 - Comparison of selling/administrative expense of two convenience store chains in 1998

Table T-13.7 - Comparison of Employee expense of five US air carriers in 1999

Table T-13.8 - Comparison of depreciation, maintenance and rental of five US air carriers in 1999

Table T-13.9 - Comparison of research and development of four US firms in 1998

Table T-13.10 - Midway Airlines Income Statements

Table T-13.12 - Net Profit Margin % averages in eight US sectors by size of sales in 1999

 

Table T-13.13 - Gas and electric utilities ROA

Table T-13.14 - Net profit margin, ROE and number of firms in six computer related US industries

Table T-13.15 - ROE, net profit margin and NW/TA in six computer related US industries by size in 1999

Table T-13.16 - US shoe industry ratios

Table T-13.17 - Operating expense % of sales in eight US sectors by size in 1999

Table T-13.18 - ROE in seven US sectors by size of sales in 1999

 

Table T-14.1 - Indices of industrial production for selected US industries 1950-1998 (base year 1992)

Table T-14.2 - Standard deviation and average of annual growth rate in US personal expenditures by type of expenditure1929-1996

Table T-14.3 - Concentration ratios: % of market held by top four companies 1963-1987

Table T-14.4 - Number of US firms by number of employees in 1987

 

Table T-15.1 - Business Cycle Expansions and Contractions 1919-1990

Table T-15.2 - Composition of leading, coincidental and lagging indicators

Table T-15.3 - Indicators indices 1970-1997 (100=1992)

 

 

Table T-BCE.1 - Bell Canada Entreprises Balance Sheets

Table T-BCE.2 - Bell Canada Entreprises Income Statements

Table T-BCE.3 - Bell Canada Entreprises Normalized Balance Sheets

Table T-BCE.4 - Bell Canada Entreprises Normalized Income Statements

Table T-BCE.5 - Bell Canada Entreprises Ratios

 

Table T-BR.1 - Big Rock Brewery Ltd. Balance Sheets

Table T-BR.2 - Big Rock Brewery Ltd. Income Statements

Tabel T-BR.3 - Big Rock Brewery Ltd. Normalized Balance Sheets

Table T-BR.4 - Big Rock Brewery Ltd. Normalized Income Statements

Table T-BR.5 - Big Rock Brewery Ltd. Ratios

 

Table T-KVa.1 - KV Pharmceutical Company Balance Sheets

Table T-KVa.2 - KV Pharmceutical Company Income Statements

Table T-KVa.3 - KV Pharmceutical Company Normalized Balance Sheets

Table T-KVa.4 - KV Pharmceutical Company Normalized Income Statements

Table T-KVa.5 - KV Pharmceutical Company Ratios

 

Table T-JC.1 - Jenny Craig, Inc. Balance Sheets

Table T-JC.2 - Jenny Craig, Inc. Income Statements

Table T-JC.3 - Jenny Craig, Inc. Normalized Balance Sheets

Table T-JC.4 - Jenny Craig, Inc. Normalized Income Statements

Table T-JC.5 - Jenny Craig, Inc. Ratios

 

Table T-BOOT.1 - La Crosse Footwear, Inc. Balance Sheets

Table T-BOOT.2 - La Crosse Footwear, Inc. Income Statements

Table T-BOOT.3 - La Crosse Footwear, Inc. Normalized Balance Sheets

Table T-BOOT.4 - La Crosse Footwear, Inc. Normalized Income Statements

Table T-BOOT.5 - La Crosse Footwear, Inc. Ratios

 

Table T-PB.1 - Panamerican Beverages, Inc. Balance Sheets

Table T-PB.2 - Panamerican Beverages, Inc. Income Statements

Table T-PB.3 - Panamerican Beverages, Inc. Normalized Balance Sheets

Table T-PB.4 - Panamerican Beverages, Inc. Normalized Income Statements

Table T-PB.5 - Panamerican Beverages, Inc. Ratios

 

 

Table T-PRBZ.1 - ProBusiness Services, Inc. Balance Sheets

Table T-PRBZ.2 - ProBusiness Services, Inc. Income Statements

Table T-PRBZ.3 - ProBusiness Services, Inc. Normalized Balance Sheets

Table T-PRBZ.4 - ProBusiness Services, Inc. Normalized Income Statements

Table T-PRBZ.5 - ProBusiness Services, Inc. Ratios

 

Table T-TGO.1 - Teleglobal Inc. Balance Sheets

Table T-TGO.2 - Teleglobal Inc. Income Statements

Table T-TGO.3 - Teleglobal Inc. Normalized Balance Sheets

Table T-TGO.4 - Teleglobal Inc. Normalized Income Statements

Table T-TGO.5 - Teleglobal Inc. Ratios

 

Table T-VSR.1 - Versar Inc. Balance Sheets

Table T-VSR.2 - Versar Inc. Income Statements

Table T-VSR.3 - Versar Inc. Normalized Balance Sheets

Table T-VSR.4 - Versar Inc. Normalized Income Statements

Table T-VSR.5 - Versar Inc. Ratios

 

Table T-VYTL.1 - Viatel Inc. Balance Sheets

Table T-VYTL.2 - Viatel Inc. Income Statements

Table T-VYTL.3 - Viatel Inc. Normalized Balance Sheets

Table T-VYTL.4 - Viatel Inc. Normalized Income Statements

Table T-VYTL.5 - Viatel Inc. Ratios

 

Table T-WWVY.1 - Warwick Valley Telephone Company Balance Sheets

Table T-WWVY.2 - Warwick Valley Telephone Company Income Statements

Table T-WWVY.3 - Warwick Valley Telephone Company Normalized Balance Sheets

Table T-WWVY.4 - Warwick Valley Telephone Company Normalized Income Statements

Table T-WWVY.5 - Warwick Valley Telephone Company Ratios

 

 

 

- Balance Sheets

- Income Statements

 - Normalized Balance Sheets

- Normalized Income Statements

- Ratios

 

- Balance Sheets

- Income Statements

 - Normalized Balance Sheets

- Normalized Income Statements

- Ratios