Income Statement

Cronkite City Chronicle

(in 000s) 2005 2012 2013 2014 2015
Revenue:
Adv Sales $14,000 $11,500 $10,500 $9,000 $7,500
Circ 2100 1725 1575 1800 1810
Total Rev $16,100 $13,225 $12,075 $10,800 $9,310
Operating
Expense:
Prod/Pres 1,000 1,200 1,100 1,050 1,075
Nwprt 1,800 2,200 2,300 1,800 1,850
Editorial 3,000 3,200 2,750 2,450 2,400
Circulation 650 625 600 625 675
Sales 450 350 325 375 400
Info Tech 20 120 200 300 350
Promo 300 350 250 150 50
Total Dept 7,220 8,045 7,525 6,750 6,800
Gen&Admin:
Admin 1,500 1,200 1,400 1,200 1,350
Insurance 200 225 250 350 400
Utilities 25 25 25 25 25
Rents 50 50 50 40 35
Tot G&A 1,775 1,500 1,725 1,615 1,810
Total Operating Exp $8,995 $9,545 $9,250 $8,365 $8,610
Net Operating Profit  EBITDA
$7,105 $3,680 $2,825 $2,435 $700
ROS 44% 28% 23% 23% 8%
Non-Operating Exp
Interst Ex 120 100 250 450 500
Deprec 40 40 150 150 150
Total 160 140 400 600 650
Taxable Income
6,945 3,540 2,425 1,835 50
less tax 3125.25 1593 1212.5 917.5 25
Earnings after tax $3,820 $1,947 $1,213 $918 $25
Plus depreciation $3,860 $1,987 $1,363 $1,068 $175
EPS (100,000 shrs) 38.60 19.87 13.63 10.68 1.75
P/E 10 6 4 4 3
Share Price $385.98 $119.22 $54.50 $42.70 $5.25

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Questions:

  1. Would you invest in this company?
  2. What about holding EPS steady even though revenues are down?
  3. Can you reduce editorial staff and still retain readers? Why?
  4. What if your company had to invest in new circulation equipment?
  5. Can you cut commissions in difficult times and sustain sales?