Excel project financial statement analysis part 3

Complete part 3 of the excel project and combined previous parts 1 and 2 into a single document for the final part of the project. Instructions for part 3 are attached.

Project needs to be done by 7pm PST on Monday the 2nd of October.

Historical Income Statements

AMAZON.COM, INC.
Consolidated Statements of Comprehensive Income (Loss)
As of December 31, 2022, December 31, 2021 and December 31, 2020
USD ($) $ in Millions
	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement of Comprehensive Income
Net income (loss)	$ (2,722)	$ 33,364	$ 21,331
Other comprehensive income (loss):
Foreign currency translation adjustments, net of tax of $(36), $47, and $100	(2,586)	(819)	561
Net change in unrealized gains (losses) on available-for-sale debt securities:
Unrealized gains (losses), net of tax of $(83), $72, and $159	(823)	(343)	273
Reclassification adjustment for losses (gains) included in “Other income (expense), net,” net of tax of $8, $13, and $0	298	(34)	(28)
Net unrealized gains (losses) on available-for-sale debt securities	(525)	(377)	245
Other comprehensive income (loss)	(3,111)	(1,196)	806
Comprehensive income (loss)	$ (9,469)	$ 30,595	$ 23,188

Historical Balance Sheets

AMAZON.COM, INC.
Consolidated Balance Sheets
As of December 31, 2022, December 31, 2021 and December 31, 2020
USD ($) $ in Millions
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Current assets:
Cash and cash equivalents	$ 53,888	$ 36,220	$ 42,122
Marketable securities	16,138	59,829	42,274
Inventories	34,405	32,640	23,795
Accounts receivable, net and other	42,360	32,891	24,542
Total current assets	146,791	161,580	132,733
Property and equipment, net	186,715	160,281	113,114
Operating leases	66,123	56,082	37,553
Goodwill	20,288	15,371	15,017
Other assets	42,758	27,235	22,778
Total assets	462,675	420,549	321,195
Current liabilities:
Accounts payable	79,600	78,664	72,539
Accrued expenses and other	62,566	51,775	44,138
Unearned revenue	13,227	11,827	9,708
Total current liabilities	155,393	142,266	126,385
Long-term lease liabilities	72,968	67,651	52,573
Long-term debt	67,150	48,744	31,816
Other long-term liabilities	21,121	23,643	17,017
Total Liabilities	316,632	282,304	227,791
Stockholders’ equity:
Preferred stock ($0.01 par value; 500 shares authorized; no shares issued or outstanding)	0	0	0
Common stock ($0.01 par value; 100,000 shares authorized; 10,644 and 10,757 shares issued; 10,175 and 10,242 shares outstanding)	108	106	5
Treasury stock, at cost	(7,837)	(1,837)	(1,837)
Additional paid-in capital	75,066	55,437	42,865
Accumulated other comprehensive income (loss)	(4,487)	(1,376)	(180)
Retained earnings	83,193	85,915	52,551
Total stockholders’ equity	146,043	138,245	93,404
Total liabilities and stockholders’ equity	$ 462,675	$ 420,549	$ 321,195

Historical Statement of Cash Fl

AMAZON.COM, INC.
Consolidated Statements of Cash Flows
As of December 31, 2022, December 31, 2021 and December 31, 2020
USD ($) $ in Millions
	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement of Cash Flows [Abstract]
CASH, CASH EQUIVALENTS, AND RESTRICTED CASH, BEGINNING OF PERIOD	$ 36,477	$ 42,377	$ 36,410
OPERATING ACTIVITIES:
Net income (loss)	(2,722)	33,364	21,331
Adjustments to reconcile net income (loss) to net cash from operating activities:
Depreciation and amortization of property and equipment and capitalized content costs, operating lease assets, and other	41,921	34,433	25,180
Stock-based compensation	19,621	12,757	9,208
Other expense (income), net	16,966	(14,306)	(2,582)
Deferred income taxes	(8,148)	(310)	(554)
Net Income Adjustments	70,360	32,574	31,252
Adjusted Net income (loss)	67,638	65,938	52,583
Changes in operating assets and liabilities:
Inventories	(2,592)	(9,487)	(2,849)
Accounts receivable, net and other	(21,897)	(18,163)	(8,169)
Accounts payable	2,945	3,602	17,480
Accrued expenses and other	(1,558)	2,123	5,754
Unearned revenue	2,216	2,314	1,265
Net cash provided by (used in) operating activities	46,752	46,327	66,064
INVESTING ACTIVITIES:
Purchases of property and equipment	(63,645)	(61,053)	(40,140)
Proceeds from property and equipment sales and incentives	5,324	5,657	5,096
Acquisitions, net of cash acquired, and other	(8,316)	(1,985)	(2,325)
Sales and maturities of marketable securities	31,601	59,384	50,237
Purchases of marketable securities	(2,565)	(60,157)	(72,479)
Net cash provided by (used in) investing activities	(37,601)	(58,154)	(59,611)
FINANCING ACTIVITIES:
Common stock repurchased	(6,000)	0	0
Proceeds from short-term debt, and other	41,553	7,956	6,796
Repayments of short-term debt, and other	(37,554)	(7,753)	(6,177)
Proceeds from long-term debt	21,166	19,003	10,525
Repayments of long-term debt	(1,258)	(1,590)	(1,553)
Principal repayments of finance leases	(7,941)	(11,163)	(10,642)
Principal repayments of financing obligations	(248)	(162)	(53)
Net cash provided by (used in) financing activities	9,718	6,291	(1,104)
Foreign currency effect on cash, cash equivalents, and restricted cash	(1,093)	(364)	618
Net increase (decrease) in cash, cash equivalents, and restricted cash	17,776	(5,900)	5,967
CASH, CASH EQUIVALENTS, AND RESTRICTED CASH, END OF PERIOD	$ 54,253	$ 36,477	$ 42,377

Historical Income Statements

AMAZON.COM, INC.
Consolidated Statements of Comprehensive Income (Loss)
As of December 31, 2022, December 31, 2021 and December 31, 2020
USD ($) $ in Millions
	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement of Comprehensive Income
Net income (loss)	$ (2,722)	$ 33,364	$ 21,331
Other comprehensive income (loss):
Foreign currency translation adjustments, net of tax of $(36), $47, and $100	(2,586)	(819)	561
Net change in unrealized gains (losses) on available-for-sale debt securities:
Unrealized gains (losses), net of tax of $(83), $72, and $159	(823)	(343)	273
Reclassification adjustment for losses (gains) included in “Other income (expense), net,” net of tax of $8, $13, and $0	298	(34)	(28)
Net unrealized gains (losses) on available-for-sale debt securities	(525)	(377)	245
Other comprehensive income (loss)	(3,111)	(1,196)	806
Comprehensive income (loss)	$ (9,469)	$ 30,595	$ 23,188

Historical Balance Sheets

AMAZON.COM, INC.
Consolidated Balance Sheets
As of December 31, 2022, December 31, 2021 and December 31, 2020
USD ($) $ in Millions
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Current assets:
Cash and cash equivalents	$ 53,888	$ 36,220	$ 42,122
Marketable securities	16,138	59,829	42,274
Inventories	34,405	32,640	23,795
Accounts receivable, net and other	42,360	32,891	24,542
Total current assets	146,791	161,580	132,733
Property and equipment, net	186,715	160,281	113,114
Operating leases	66,123	56,082	37,553
Goodwill	20,288	15,371	15,017
Other assets	42,758	27,235	22,778
Total assets	462,675	420,549	321,195
Current liabilities:
Accounts payable	79,600	78,664	72,539
Accrued expenses and other	62,566	51,775	44,138
Unearned revenue	13,227	11,827	9,708
Total current liabilities	155,393	142,266	126,385
Long-term lease liabilities	72,968	67,651	52,573
Long-term debt	67,150	48,744	31,816
Other long-term liabilities	21,121	23,643	17,017
Total Liabilities	316,632	282,304	227,791
Stockholders’ equity:
Preferred stock ($0.01 par value; 500 shares authorized; no shares issued or outstanding)	0	0	0
Common stock ($0.01 par value; 100,000 shares authorized; 10,644 and 10,757 shares issued; 10,175 and 10,242 shares outstanding)	108	106	5
Treasury stock, at cost	(7,837)	(1,837)	(1,837)
Additional paid-in capital	75,066	55,437	42,865
Accumulated other comprehensive income (loss)	(4,487)	(1,376)	(180)
Retained earnings	83,193	85,915	52,551
Total stockholders’ equity	146,043	138,245	93,404
Total liabilities and stockholders’ equity	$ 462,675	$ 420,549	$ 321,195

Historical Statement of Cash Fl

AMAZON.COM, INC.
Consolidated Statements of Cash Flows
As of December 31, 2022, December 31, 2021 and December 31, 2020
USD ($) $ in Millions
	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement of Cash Flows [Abstract]
CASH, CASH EQUIVALENTS, AND RESTRICTED CASH, BEGINNING OF PERIOD	$ 36,477	$ 42,377	$ 36,410
OPERATING ACTIVITIES:
Net income (loss)	(2,722)	33,364	21,331
Adjustments to reconcile net income (loss) to net cash from operating activities:
Depreciation and amortization of property and equipment and capitalized content costs, operating lease assets, and other	41,921	34,433	25,180
Stock-based compensation	19,621	12,757	9,208
Other expense (income), net	16,966	(14,306)	(2,582)
Deferred income taxes	(8,148)	(310)	(554)
Net Income Adjustments	70,360	32,574	31,252
Adjusted Net income (loss)	67,638	65,938	52,583
Changes in operating assets and liabilities:
Inventories	(2,592)	(9,487)	(2,849)
Accounts receivable, net and other	(21,897)	(18,163)	(8,169)
Accounts payable	2,945	3,602	17,480
Accrued expenses and other	(1,558)	2,123	5,754
Unearned revenue	2,216	2,314	1,265
Net cash provided by (used in) operating activities	46,752	46,327	66,064
INVESTING ACTIVITIES:
Purchases of property and equipment	(63,645)	(61,053)	(40,140)
Proceeds from property and equipment sales and incentives	5,324	5,657	5,096
Acquisitions, net of cash acquired, and other	(8,316)	(1,985)	(2,325)
Sales and maturities of marketable securities	31,601	59,384	50,237
Purchases of marketable securities	(2,565)	(60,157)	(72,479)
Net cash provided by (used in) investing activities	(37,601)	(58,154)	(59,611)
FINANCING ACTIVITIES:
Common stock repurchased	(6,000)	0	0
Proceeds from short-term debt, and other	41,553	7,956	6,796
Repayments of short-term debt, and other	(37,554)	(7,753)	(6,177)
Proceeds from long-term debt	21,166	19,003	10,525
Repayments of long-term debt	(1,258)	(1,590)	(1,553)
Principal repayments of finance leases	(7,941)	(11,163)	(10,642)
Principal repayments of financing obligations	(248)	(162)	(53)
Net cash provided by (used in) financing activities	9,718	6,291	(1,104)
Foreign currency effect on cash, cash equivalents, and restricted cash	(1,093)	(364)	618
Net increase (decrease) in cash, cash equivalents, and restricted cash	17,776	(5,900)	5,967
CASH, CASH EQUIVALENTS, AND RESTRICTED CASH, END OF PERIOD	$ 54,253	$ 36,477	$ 42,377

Walmart Com Inc. Income Stateme

WALMART COM INC.
Income Statements
As of January 31, 2022, 2021, and January 31,2020
USD($) shares in Millions, $ in Millions
Particulars	January 31, 2022	Jan-31-2021	Jan-31-2020
Revenues:
Net sales	567,762.00	555,233.00	519,926.00
Membership and other income	4,992.00	3,918.00	4,038.00
Total Revenue	572,754.00	559,151.00	523,964.00
Costs and expenses:
Cost of sales	429,000.00	420,315.00	394,605.00
Operating selling, general, and administrative expenses	117,812.00	116,288.00	108,791.00
Operating income	25,942.00	22,548.00	20,568.00
Interest:				15.4970131422
Debt	1674	1976	2262
Finance lease	320	339	337
Interest income	-158	-121	-189
Interest, net	1836	2194	2410
loss on extinguishment of debt	2410	0	0
other (gains) and losses	3000	-210	-1938
Income before income taxes	18696	20564	20116
Provision for income taxes	4756	6858	4915
Consolidated net income	13,940.00	13,706.00	15,201.00
Consolidated net income attributable to noncontrolling interest	-267	-196	-320
Consolidated net income attributable to Walmart	$13,673.00	$13,510.00	$14,881.00
Net Income per common share:
Basic rent income per common share attributable to Walmart (in USD per share)	$4.90	$4.77	$5.22
Diluted net income per common share attributable to Walmart (in USD per share)	$4.87	$4.75	$5.19
Weighted-average common share outstanding:
Basic(in shares)	2792	2831	2850
Diluted(in shares)	2805	2847	2868
Dividends declared per common share (in USD per share)	$2.20	$2.16	$2.12

Walmart Com Inc. Balance Sheet

WALMART COM INC.
Balance Sheets
As of January 31, 2022, 2021, and January 31,2020
USD($) shares in Millions, $ in Millions
Particulars	January 31, 2022	Jan-31-2021	Jan-31-2020
Current assets:
Cash and cash equivalents	$14,760.00	$17,741.00	$9,465.00
Receivables, net	8,280.00	6,516.00	6,284.00
Inventories	56,511.00	44,949.00	44,435.00
Prepaid expenses and other	1,519.00	20,861.00	1,622.00
Total current assets	$81,070.00	$90,067.00	$61,806.00
Property and equipment, net	189,324.00	180,571.00	195,028.00
Less: Accumulated depreciation	-94,809.00	-88,370.00	-89,820.00
Total property and equipment, net	$94,515.00	$92,201.00	$105,208.00
Property unver capital lease and financing obligations, net	18,109.00	17,647.00	21,841.00
Goodwill	29,014.00	28,983.00	31,073.00
Other long-term assets	22,152.00	23,598.00	16,567.00
Total assets	$244,860.00	$252,496.00	$236,495.00
Current liabilities:
Short-term borrowings	410.00	224.00	575.00
Accounts payable	55,261.00	49,141.00	46,973.00
Accrued liabilities	26,060.00	37,966.00	22,296.00
Accrued income taxes	851.00	242.00	280.00
Long-term debt due within one year	2,803.00	3,115.00	5,362.00
Operating lease obligations due within one year	1,483.00	1,466.00	1,793.00
Finance lease obligations due within one year	511.00	491.00	511.00	1.66
Total current liabilities	$87,379.00	$92,645.00	$77,790.00
Long-term debt	34,864.00	41,194.00	43,714.00
Long-term operating lease obligations	13,009.00	12,909.00	16,171.00
Long-term finance lease obligations	4,243.00	3,847.00	4,307.00
Deferred income taxes and other	13,474.00	14,370.00	12,961.00
Total liabilities:	$152,969.00	$164,965.00	$154,943.00
Commitments and contingencies
Equity:
Common stock	276	282	284
Capital in excess of par value	4839	3646	3247
Retained earnings	86904	88763	83943
Accumulated other comprehensive loss	-8766	-11766	-12805
Total Walmart shareholders' equity	$83,253.00	$80,925.00	$74,669.00
Noncontrolling interest	8638	6606	6883
Total equity	$91,891.00	$87,531.00	$81,552.00
Total liabilities and equity	$244,860.00	$252,496.00	$236,495.00

Walmart Com Inc. Cash Flows

WALMART COM INC.
Cash Flows
As of January 31, 2022, 2021, and January 31,2020
USD($) shares in Millions, $ in Millions
Particulars	January 31, 2022	Jan-31-2021	Jan-31-2020
Cash flows from operating activities:
Consolidated net income	13,940.00	13,706.00	15,201.00
Adjustments to reconcile consolidated net income to net cash provided by operating
Depreciation and amortization	10,658.00	11,152.00	10,987.00
Net unrealized and realized (gains) and losses	2,440.00	-8,589.00	-1,886.00
Losses on the disposal of business operations	433.00	5,401.00	15.00
Asda pension contribution	0.00	0.00	-1,036.00
Deferred income taxes	-755.00	1,911.00	320.00
Loss on extinguishment of debt	2,410.00	0.00	0.00
Other operating activities	1,652.00	1,521.00	1,982.00
Changes in certain assets and liabilities, net of effects of acquisitions and dispositions:
Receivables, net	-1,796.00	-1,086.00	154.00
Inventories	-11,764.00	-2,395.00	-300.00
Accounts payable	5,520.00	5,966.00	-274.00
Accrued liabilities	1,404.00	4,623.00	186.00
Accrued income taxes	39.00	-136.00	-93.00
Net cash provided by operating activities	24,181.00	35,074.00	25,255.00
Cash flows from investing activities:
Payments for property and equipment	-13,106.00	-10,264.00	-10,705.00
Proceeds from the disposal of property and equipment	394.00	215.00	321.00
Proceeds from disposal of certain operations, net of divested cash	7,935.00	56.00	833.00
Payments for business acquisitions, not of cash acquired	-359.00	-180.00	-56.00
Other investing activities	-879.00	102.00	479.00
Net cash used in investing activities	-5,015.00	-10,071.00	-9,128.00
Cash flows from financing activities:
Net change in short-term borrowings	193.00	-324.00	-4,656.00
Proceeds from issuance of long-term debt	5,945.00	0.00	5,492.00
Repayments of long-term debt	-13,010.00	-5,382.00	-1,907.00
Premiums paid to extinguish debt	-2,317.00	0.00	0.00
Dividends paid	-5,152.00	-5,152.00	-6,048.00
Purchase of Company stock	-9,787.00	-2,625.00	-5,717.00
Dividends paid to noncontrolling interest	-424.00	-434.00	-555.00
Sale of subsidiary stock	3,239.00	140.00	52.00
Other financing activities	-1,515.00	-1,376.00	-960.00
Net cash used in financing activities	-22,828.00	-16,117.00	-14,299.00
Effect of exchange rates on cash, cash equivalents and restricted cash	-140.00	235.00	-69.00
Net increase (decrease) in cash, cash equivalents and restricted cash	-4,802.00	10,121.00	1,759.00
Change in cash and cash equivalents reclassified from (to) assets held for sale	1,848.00	-1,848.00	0.00
Cash, cash equivalents and restricted cash at beginning of year	17,788.00	9,515.00	7,756.00
Cash, cash equivalents and restricted cash at end of year	$14,834.00	$17,788.00	$9,515.00
Balance Sheet Comparison	-$74.00	-$47.00	-$50.00
Net Income Comparison	$14,760.00	$17,741.00	$9,465.00

EBAY COM INC. Income Statement

EBAY COM INC.
Income Statements
As of December 31, 2022, December 31,2021, December 31,2020
USD($) shares in Millions, $ in Millions
	Dec-31- 2021	Dec-31-2020	Dec-31-2019
Income Statement:
Net Revenues	$10,420.00	$8,894.00	$7,429.00
Cost of net revenues	2,650.00	1,797.00	1,585.00
Gross profit	$7,770.00	$7,097.00	$5,844.00
Operating expenses
saleds and marketing	2,170.00	2,091.00	1,866.00
product development	1,325.00	1,028.00	930.00		$2,923.00
genera; and administrative	921.00	985.00	988.00		0.2805182342
provision for transaction losses	422.00	330.00	262.00
Amortization of acquired intangible assets	9.00	27.00	28.00
Total Operating expenses	$4,847.00	$4,461.00	$4,074.00
Income from operations	2,923.00	2,636.00	1,770.00	18.26875
Gain(loss) on equity inv4stments and warranty,	-2,365.00	1,007.00	133.00
net interest and other, net	-160.00	-298.00	-251.00
Income from continuing operations before incom taxes	398.00	3,345.00	1,652.00
income tax provision	-146.00	-858.00	-219.00
income from continuing operations	252.00	2,487.00	1,433.00
Income from discontinued operations, net of income taxes	13,356.00	3,180.00	353.00
Net income	$13,608.00	$5,667.00	$1,786.00
Income per share-basic:
Continuing Operations (in USD per share)	$0.39	$5.50	$1.69
Discontinued operations (in USD per share)	20.48	4.48	0.41
Net income per share-basic (in USD per share)	$20.87	$9.98				$20.87
Incme per share-diluted:
Continuing Operations (in USD per share)	0.38	3.46	1.68
Discontinued operations (in USD per share)	20.16	4.43	0.41
Net income per share-diluted (in USD per share)	$20.54	$7.89	$2.09
Weighted average shares:
Basic (in shares)	652	710	849
Diluted (in shares)	663	718	856

EBAY COM INC. Balance Sheet

EBAY COM INC.
Balance Sheets
As of December 31, 2022, December 31,2021, December 31,2020
USD($) shares in Millions, $ in Millions
Particulars	Dec-31- 2021	Dec-31-2020	Dec-31-2019
Current assets:				9,111.00
Cash and cash equivalents	$1,379.00	$1,101.00	$975.00
short term investments	5,944.00	2,392.00	1,850.00
Accounts receivable, net of aalowance for doubtful accounts	98.00	362.00	700.00
Customer accounts and funds receivables	681.00	290.00	–
Other current assets	1,009.00	780.00	1,181.00
Total current assets	9,111.00	4,925.00	4,706.00
long term investment	2,575.00	833.00	1,316.00
Property and equipment, net	1,236.00	1,292.00	1,510.00
Goodwill	4,178.00	4,285.00	5,153.00
Intangible assets, net	8.00	12.00	67.00
Operatinglease right-of-use assets	289.00	430.00	628.00
Deferred tax assets	3,255.00	3,537.00	4,377.00
Equity investment in Adevinta	5,391.00	1,444.00	–
Warrant assets	444.00	1,051.00	–
other assets	139.00	131.00	417.00
Total assets	26,626.00	17,940.00	18,174.00
Current liabilities:
short term debt	1,355.00	6.00	1,022.00
accounts payable	262.00	278.00	270.00
customer accounts and funds payable	707.00	379.00	–
Accrued expenses and other current liabilities	1,848.00	1,767.00	2,404.00
Deferred revenue	79.00	98.00	158.00
Income taxes payable	371.00	167.00	212.00
Total current liabilities	4,622.00	2,695.00	4,066.00
operating lease liabilities	200.00	316.00	492.00
Deferred tax liabilities	3,116.00	2,368.00	2,646.00
Long-term debt	7,727.00	7,740.00	6,738.00
Other liabilities	1,183.00	1,260.00	1,362.00
Total liabilities:	16,848.00	14,379.00	15,304.00
Commitments and Contingencies (Note 12)
Shareholders'Equity
Common stock	2.00	2.00	2.00
Additional paid -in-capital	16,659.00	16,497.00	16,126.00
Treasury stock at cost (1121 and 1021 shares)	-43,371.00	-36,515.00	-31,396.00
Retained earnings	36,090.00	22,961.00	17,754.00
Accumulated other comprehensive income	398.00	616.00	384.00
Total Shareholders' equity	9,778.00	3,561.00	2,870.00
Total liabilities and stockholders' equity	26,626.00	17,940.00	18,174.00

EBAY COM Inc. Cash Flows

Cash Flows
As of December 31, 2022, December 31,2021, December 31,2020
USD($) shares in Millions, $ in Millions
Particulars	Dec-31- 2021	Dec-31-2020	Dec-31-2019
Cash flows from operating activities:
Net income	$13,608.00	$5,667.00	$1,786.00
(Income) loss from discontinued operations, net of income taxes	-13,356.00	-3,180.00	-353.00
Adjustments:
Provision for transaction losses	422.00	330.00	262.00
Depreciation and amortization	502.00	583.00	600.00
Stock-based compensation	477.00	417.00	415.00
(Gain) loss on investments, net	-143.00	2.00	0.00
(Gain) loss on sale of business	0.00	0.00	52.00
Deferred income taxes	-680.00	414.00	7.00
Change in fair value of warrant	-357.00	-770.00	-133.00
(Gain) loss on extinguishment of debt	10.00	0.00	0.00
Changes in assets and liabilities, net of acquisition effects
Accounts receivable	195.00	31.00	-93.00
Other current assets	41.00	-577.00	91.00
Other non-current assets	188.00	141.00	190.00
Accounts payable	9.00	69.00	-11.00
Accrued expenses and other liabilities	-535.00	209.00	-306.00
Deferred revenue	-17.00	-20.00	-1.00
Income taxes payable and other tax liabilities	-15.00	27.00	-90.00
Net cash provided by continuing operating activities	3,093.00	3,004.00	2,416.00
Net cash provided by (used in) discontinued operating activities	-436.00	-585.00	698.00
Net cash provided by operating activities	2,657.00	2,419.00	3,114.00
Cash flows from investing activities:
Purchases of property and equipment	-444.00	-463.00	-508.00
Purchases of investments	-22,161.00	-32,887.00	-46,966.00
Maturities and sales of investments	18,884.00	33,129.00	50,548.00
Proceeds from sale of shares in Adevinta	2,325.00	0.00	0.00
Settlement of foreign exchange derivative instruments in equity investments	85.00	0.00	0.00
Exercise of options under warrant	-110.00	0.00	0.00
Equity investment in Paytm Mall	0.00	0.00	-160.00
Other	4.00	42.00	-14.00
Net cash provided by (used in) continuing investing activities	-1,417.00	-179.00	2,900.00
Net cash provided by (used in) discontinued investing activities	5,080.00	3,973.00	-113.00
Net cash provided by investing activities	3,663.00	3,794.00	2,787.00
Cash flows from financing activities:
Proceeds from issuance of common stock	93.00	90.00	106.00
Repurchases of common stock	-7,055.00	-5,137.00	-4,973.00
Payments for taxes related to net share settlements of restricted stock units and awards	-236.00	-175.00	-202.00
Payments for dividends	-466.00	-920.00
Proceeds from issuance of long-term debt, net	2,478.00	1,765.00	0.00
Repayment of debt	-1,156.00	-1,771.00	-1,550.00
Net funds receivable and payable activity	-208.00	0.00	0.00
Other	-7.00	-5.00	5.00
Net cash (used in) continuing financing activities	-6,557.00	-5,680.00	-7,087.00
Net cash provided by (used in) discontinued financing activities	25.00	-12.00	-4.00
Net cash (used in) financing activities	-6,532.00	-5,692.00	-7,091.00
Effect of exchange rate changes on cash, cash equivalents and restricted cash	24.00	77.00	-33.00
Net increase (decrease) in cash, cash equivalents and restricted cash	-188.00	598.00	-1,223.00
Cash, cash equivalents and restricted cash at beginning of period	1,594.00	996.00	2,219.00
Cash, cash equivalents and restricted cash at end of period	1,406.00	1,594.00	996.00
Balance sheet Comparison	-27.00	-493.00	-21.00
Net Income Comparison	1,379.00	1,101.00	975.00

Historical and Competitor Ratio

Amazon Com Inc. Historical Ratios				Competitors Ratio Analysis
For the Years Ended Dec 31, 2021, 2020, and 2019				For the most current year
	2022	2021	2020	Walmart	EBAY Com Inc.	industry Averages (2021)
Liquidity
Current Ratio	0.94	1.14	1.05	0.93	1.97	1.14
Quick Ratio	0.72	0.91	0.86	0.28	1.97	0.91
Leverage Ratios
Debt to Total Assets Ratio	0.68	0.67	0.71	0.62	0.63	0.12
Debt to Equity Ratio	2.17	2.04	2.44	1.66	1.72	2.17
Long-Term Debt to Equity	0.46	0.35	0.34	0.38	0.79	2.04
Times Interest Earned Ratio		-13.75	-1390.00	14.13	11.16	–
Activity Ratios
Inventory Turnover		8.34	9.80	7.59	0.13	26.00
Fixed Assets Turnover		2.03	2.33	8.20	3.91	2.56
Total Assets Turnover		1.12	1.20	2.34	26.18	1.27
Accounts Recievebale Turnover		14.28	15.73	68.57	106.33	16.36
Average Collection Period		25.55	23.20	5.32	3.43	20.00
Profitability Ratios
Gross Profit Margin		42%	40%	25%	75%	0.41
Operating Profit Margin		8%	6%	5%	28%	0.09
Net Profit Margin		7%	6%	2%	131%	0.07
Return on Total Assets (ROA)		134%	93%	6%	51%	0.09
Return on Stockholders' Equity (ROE)		15%	13%	17%	139%	0.28
Earnings Per Share (EPS)		62..71	40.10	4.99	19.89	33.36
Price Earnings Ratio		12.54	8.02	4.97	9.95	51.45

ACCT 370

Page 1 of 4

EXCEL PROJECT: PROJECTING FINANCIAL STATEMENTS ASSIGNMENT

INSTRUCTIONS

OVERVIEW

Common Sized Balance Sheets (Tabs 12), Common Sized Income Statements (Tab 13),

Horizontal Analysis Balance Sheets (Tab 14), Horizontal Analysis Income Statements (Tab 15),

and Projected Financial Statements (Tabs 16-18)

INSTRUCTIONS

Continue in the same Excel workbook prepared in Module 4: Week 4, adding the following

tabs:

o The 12th tab in your Financial Statement Analysis Template must be labeled

Common Sized Balance Sheets.

▪ Set-up like the Historical Balance Sheets (Tab 3), this worksheet should use

formulas to calculate the common sized percentages, linking to the Historical

Balance Sheets for the calculations. “Total Assets” should be used as the base

for all common sized calculations on the Balance Sheets. Common sized

percentages should be calculated for all three historical years presented.

▪ See Exhibit A for a partial example of this tab.

o The 13th tab in your Financial Statement Analysis Template must be labeled

Common Sized Income Statements.

▪ Set-up like the Historical Income Statements (Tab 2), this worksheet should use

formulas to calculate the common sized percentages, linking to the Historical

Income Statements for the calculations. “Revenue” or “Total Revenue”

(depending on your company) should be used as the base for all common sized

calculations on the Income Statements. Common sized percentages should be

calculated for all three historical years presented.

o The 14th tab in your Financial Statement Analysis Template must be labeled

Horizontal Analysis of Balance Sheets.

▪ Start by copying and pasting the Historical Balance Sheets from Tab 3 to this

worksheet. Then, add dollar and percentage change columns between each of

the set of historical years.

▪ See Exhibit B for an example of this tab.

o The 15th tab in your Financial Statement Analysis Template must be labeled

Horizontal Analysis of Income Statements.

▪ Start by copying and pasting the Historical Income Statements from Tab 2 to

this worksheet. Then, add dollar and percentage change columns between each

of the set of historical years.

o The 16th tab in your Financial Statement Analysis Template must be labeled

Projected Income Statements. Three years of projected statements should be

included, starting with the most recent year after the company’s last issued report.

o The 17th tab in your Financial Statement Analysis Template must be labeled

Projected Balance Sheets. Three years of projected statements should be

ACCT 370

Page 2 of 4

included. Three years of projected statements should be included, starting with

the most recent year after the company’s last issued report.

o The 18th tab in your Financial Statement Analysis Template must be labeled

Projected Statement of Cash Flows. Three years of projected statements should

be included, starting with the most recent year after the company’s last issued

report.

▪ Other information relating to projected tabs:

▪ Projections should be based on research performed on your company

and its industry. Use historical, trend, ratio data and current and future

economic projections as well as information from the company’s

MD&A to aid in preparing projections.

▪ Clearly state your assumptions in a text box at the bottom of each tab.

Cite sources for assumptions based on research.

▪ The statements should be consistent, reasonable, and accurate. Areas

that will be checked for accuracy include:

• The Balance Sheets should balance for all years presented.

• Retained earnings should be properly calculated using the prior

year’s balance, net income, and dividends.

• The Ending Cash Balance on the Statement of Cash Flows

should agree to the Cash Balance shown on the Balance Sheet

for the same year.

• Net Income on the Income Statements should match what is

reported on the top of the Statement of Cash Flows (if indirect

method is used).

o Other instructions:

▪ The Excel workbook should be professionally formatted. Professional

formatting includes:

• All numbers are formatted similarly. The use of decimals, commas

for thousands, and other formatting is consistent.

• Dollar signs are included in the first and last numbers of each

column.

• Subtotals and totals are preceded by a single underline. Totals are

followed by a double underline.

• Line descriptions are indented/bolded in a manner that makes the

spreadsheet easy to read.

▪ All common sized, horizontal analysis, and projection items should be

calculated using formulas. Totals and subtotals should also be calculated

using formulas. For an example of which cells may need formulas, please

see Exhibits A & B.

Note: Your assignment will be checked for originality via the Turnitin plagiarism tool.

ACCT 370

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EXHIBIT A: EXAMPLE COMMON SIZED BALANCE SHEETS (TAB 12, PARTIAL

VIEW) (IMPORTANT NOTE: ONLY PARTIAL BALANCE SHEET SHOWN. YOUR BALANCE SHEET SHOULD

INCLUDE LIABILITIES AND STOCKHOLDERS’ EQUITY AS WELL.)

EXHIBIT B: EXAMPLE HORIZONTAL ANALYSIS OF BALANCE SHEETS (TAB 14,

PARTIAL VIEW) (IMPORTANT NOTE: ONLY PARTIAL BALANCE SHEET SHOWN. YOUR BALANCE SHEET SHOULD

INCLUDE LIABILITIES AND STOCKHOLDERS’ EQUITY AS WELL.)

ACCT 370

Page 4 of 4

ACCT 370 Excel Project
AMAZON
Brianna Moore
Company Name	AMAZON.COM, INC.
Ticker Symbol	AMZN
Industry	E-Commerce and Technology
Products and Services Offered	E-Commerce, Kindle, Amazon Prime, Amazon Web Services (AWS), Amazon Echo and Alexa, Amazon Fresh and Whole Foods Market, Amazon Prime Video, Amazon Advertising, Amazon Music, Amazon Business, Amazon Logistics, Amazon Pharmacy, Audible, Twitch, Amazon Studios, Amazon Go
Major Competitors	Grocery and Food Delivery: Walmart,Instacart Streaming Services: Netflix, Disney+ Online Advertising: Google, Facebook Retail Technology: Shopify Pharmacy Services: CVS Health, Walgreens Smart Home Devices: Google (Nest), Apple (HomeKit) Cloud Computing (AWS): Microsoft Azure, Google Cloud Platform (GCP) E-Commerce: Walmart, Alibaba Group

ACCT 370 Excel Project
AMAZON
Company Information
Student Name
Company Name	AMAZON.COM, INC.
Ticker Symbol	AMZN
Industry	E-Commerce and Technology
Products and Services Offered	E-Commerce, Kindle, Amazon Prime, Amazon Web Services (AWS), Amazon Echo and Alexa, Amazon Fresh and Whole Foods Market, Amazon Prime Video, Amazon Advertising, Amazon Music, Amazon Business, Amazon Logistics, Amazon Pharmacy, Audible, Twitch, Amazon Studios, Amazon Go
Major Competitors	Grocery and Food Delivery: Walmart,Instacart Streaming Services: Netflix, Disney+ Online Advertising: Google, Facebook Retail Technology: Shopify Pharmacy Services: CVS Health, Walgreens Smart Home Devices: Google (Nest), Apple (HomeKit) Cloud Computing (AWS): Microsoft Azure, Google Cloud Platform (GCP) E-Commerce: Walmart, Alibaba Group

Excel project financial statement analysis part 3

Company Information

Historical Income Statements

Historical Balance Sheets

Historical Statement of Cash Fl

Company Information

Historical Income Statements

Historical Balance Sheets

Historical Statement of Cash Fl

Walmart Com Inc. Income Stateme

Walmart Com Inc. Balance Sheet

Walmart Com Inc. Cash Flows

EBAY COM INC. Income Statement

EBAY COM INC. Balance Sheet

EBAY COM Inc. Cash Flows

Historical and Competitor Ratio

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