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Drug Stores

Drug Stores. Trevor Yerrick Section 2. Reformulation – Balance Sheet. Enterprise Assets Cash (2% of sales) Accounts Receivable Inventories Other Current Assets PP&E Goodwill Other non-current assets Equity Investment in Alliance Boots Alliance Boots Call Option.

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Drug Stores

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  1. Drug Stores Trevor Yerrick Section 2

  2. Reformulation – Balance Sheet • Enterprise Assets • Cash (2% of sales) • Accounts Receivable • Inventories • Other Current Assets • PP&E • Goodwill • Other non-current assets • Equity Investment in Alliance Boots • Alliance Boots Call Option • Enterprise Liabilities • Trade Accounts Payable • Accrued Expenses & Other Liabilities • Income Taxes Payable • Deferred Income Taxes (net) • Other non-current liabilities • Net Financing Liabilities • Cash (in excess of 2% of sales) • Short-term borrowings • Long-term debt

  3. Reformulation – Balance Sheet

  4. Reformulation – Balance Sheet

  5. Reformulation – Balance Sheet

  6. Reformulation – Income Statement • Enterprise Profit After Tax (EPAT) • Net Sales • Cost of Sales • SG&A • Gain on sale of business • Other Income • Postretirement Liability • Translation Adjustments • Income taxes allocated to enterprise operations • Equity Earnings in Alliance Boots • Share of other comprehensive income of Alliance Boots • Financing Expenses After Tax (FEAT) • Interest expense (net) • Income tax benefit allocated to financing activities • Unrecognized gain on AFS investments

  7. Reformulation – Income Statement

  8. Reformulation – Income Statement

  9. Reformulation – Income Statement

  10. Questions?

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