Panasonic Corp. (PC)

  • Profile
  • Financial Statement
    • Income Statement
    • Comprehensive Income
    • Assets
    • Liabilities and Stockholders' Equity
    • Statement of Cash Flows
  • Common-Size
    • Income Statement
    • Assets
    • Liabilities and Stockholders' Equity
  • Ratios
    • Short-term (Operating) Activity
    • Long-term (Investment) Activity
    • Liquidity
    • Long-term Debt and Solvency
    • Profitability
    • DuPont
  • Valuation
    • Ratios (Price Multiples)
    • Enterprise Value (EV)
    • EV to EBITDA
    • EV to FCFF
    • Price to FCFE
  • Analysis
    • Revenues
    • Investments
    • Inventory
    • Property, Plant and Equipment
    • Goodwill and Intangible Assets
    • Debt
  • Financial Reporting Quality
    • Aggregate Accruals

Corporate profile
Basic information about Panasonic Corp.

Financial Statements

Income Statement
The income statement (statement of earnings) reports on the performance of Panasonic Corp., the result of its operating activities.

Statement of Comprehensive Income
Comprehensive income is the change in equity (net assets) of Panasonic Corp. during a period from transactions and other events and circumstances from non-owners sources. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners.

Statement of Financial Position, Assets
The assets reports major classes and amounts of resources owned or controlled by Panasonic Corp..

Statement of Financial Position, Liabilities and Stockholders' Equity
The liabilities and stockholders' equity reports major classes and amounts of external claims on assets and owners' capital contributions, and other internally generated sources of capital.

Statement of Cash Flows
The cash flow statement provides information about Panasonic Corp.'s cash receipts and cash payments during an accounting period, showing how these cash flaws link the ending cash balance to the beginning balance shown on Panasonic Corp.'s statement of financial position.

Common-Size Financial Statements

Common-Size Income Statement
Income statement components (revenuess and expenses) shown as percentage of total sales.

Common-Size Statement of Financial Position, Assets
Assets components shown as percentage of total assets.

Common-Size Statement of Financial Position, Liabilities and Stockholders' Equity
Liabilities and stockholders' equity components shown as percentage of total liabilities and stockholders' equity.

Ratios

Short-term (Operating) Activity Analysis
Evaluates revenues and output generated by the Panasonic Corp.'s assets. Operating performance ratios describe the relationship between the Panasonic Corp.'s level of operations and the assets needed to sustain operating activities.

  • Ratios (Summary)
  • Inventory Turnover
  • Receivables Turnover
  • Payables Turnover
  • Working Capital Turnover
  • Average Inventory Processing Period
  • Average Receivable Collection Period
  • Operating Cycle
  • Average Payables Payment Period
  • Cash Conversion Cycle

Long-term (Investment) Activity Analysis
Measures how efficiently Panasonic Corp. generates revenues from its investments in fixed or total assets.

  • Ratios (Summary)
  • Net Fixed Asset Turnover
  • Total Asset Turnover
  • Equity Turnover

Liquidity Analysis
Measures the adequacy of a Panasonic Corp.'s cash resources to meet its near-term cash obligations.

  • Ratios (Summary)
  • Current Ratio
  • Quick Ratio
  • Cash Ratio

Long-term Debt and Solvency Analysis
Examines Panasonic Corp.'s capital structure in terms of the mix of its financing sources and the ability of the firm to satisfy its longer-term debt and investment obligations.

  • Ratios (Summary)
  • Debt to Equity
  • Debt to Capital
  • Interest Coverage

Profitability Analysis
Measures the income of Panasonic Corp. relative to its revenuess and invested capital.

  • Ratios (Summary)
  • Gross Profit Margin
  • Operating Profit Margin
  • Net Profit Margin
  • Return on Equity (ROE)
  • Return on Assets (ROA)

DuPont Analysis: Decomposition of ROE
An approach to decomposing Panasonic Corp.'s return on equity as the product of other financial ratios.

  • Two-Component Disaggregation of ROE
  • Three-Component Disaggregation of ROE
  • Five-Component Disaggregation of ROE
  • Two-Way Decomposition of ROA
  • Four-Way Decomposition of ROA
  • Decomposition of Net Profit Margin

Valuation

Common Stock Valuation Ratios
Relative valuation technique determine the value of Panasonic Corp. by comparing it to similar entities (like industry or sector) on the basis of several relative ratios that compare its stock price to relevant variables that affect the stock's value, such as earnings, book value, and sales.

  • Current Valuation Ratios
  • Historical Valuation Ratios (Summary)
  • Price to Earnings (P/E)
  • Price to Operating Profit (P/OP)
  • Price to Sales (P/S)
  • Price to Book Value (P/BV)

Enterprise Value (EV)
Enterprise value is total company value (the market value of common equity, debt, and preferred equity) minus the value of cash and short-term investments.

  • Current EV
  • Historical EV

Enterprise Value to EBITDA (EV/EBITDA)
To calculate EBITDA analysts start with net earnings. To that earnings number, interest, taxes, depreciation, and amortization are added. EBITDA as a pre-interest number is a flow to all providers of capital.

  • Earnings before Interest, Tax, Depreciation and Amortization (EBITDA)
  • EV to EBITDA Ratio, Current
  • EV to EBITDA Ratio, Historical

Enterprise Value to FCFF (EV/FCFF)
Free cash flow to the firm is the cash flow available to the Panasonic Corp.'s suppliers of capital after all operating expenses have been paid and necessary investments in working and fixed capital have been made.

  • Free Cash Flow to The Firm (FCFF)
  • EV to FCFF Ratio, Current
  • EV to FCFF Ratio, Historical

Price to FCFE (P/FCFE)
Free cash flow to equity is the cash flow available to Panasonic Corp.'s equity holders after all operating expenses, interest, and principal payments have been paid and necessary investments in working and fixed capital have been made.

  • Free Cash Flow to Equity (FCFE)
  • P to FCFE Ratio, Current
  • P to FCFE Ratio, Historical

Analysis

Analysis of Revenues

  • Revenue Recognition Accounting Policy
  • Revenues

Analysis of Investments

  • Investment Accounting Policy
  • Adjustment to Net Income (Loss): Mark to Market Available-for-sale Securities
  • Adjusted Ratios: Mark to Market Available-for-sale Securities (Summary)
  • Adjusted Net Profit Margin
  • Adjusted Return On Equity (ROE)
  • Adjusted Return On Assets (ROA)

Analysis of Inventory

  • Inventory Accounting Policy
  • Inventory Disclosure

Analysis of Property, Plant and Equipment

  • Property, Plant and Equipment Accounting Policy
  • Property, Plant and Equipment Disclosure
  • Property, Plant and Equipment Ratios (Summary)
  • Average Age
  • Estimated Total Useful Life
  • Estimated Age, Time Elapsed Since Purchase
  • Estimated Remaining Life

Analysis of Goodwill and Intangible Assets

  • Goodwill and Intangible Assets Accounting Policy
  • Goodwill and Intangible Assets Disclosure
  • Analyst Adjustments: Removal of Goodwill
  • Adjusted Ratios: Removal of Goodwill (Summary)
  • Adjusted Net Profit Margin
  • Adjusted Total Asset Turnover
  • Adjusted Financial Leverage
  • Adjusted Return On Equity (ROE)
  • Adjusted Return On Assets (ROA)

Analysis of Debt

  • Total Debt Disclosure

Financial Reporting Quality

Financial reporting quality relates to the accuracy with which Panasonic Corp.'s reported financial statements reflect its operating performance and to their usefulness for forecasting future cash flows.

Aggregate Accruals
Deriving measures of the accrual component of Panasonic Corp.'s earnings.

  • Balance-Sheet-Based Accruals Ratio
  • Cash-Flow-Statement-Based Accruals Ratio

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