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Analyzing Amazon's Financial Statements: A Comprehensive Overview of Assets and Earnings

This document provides an in-depth analysis of Amazon.com, Inc.'s financial performance as reflected in its income statement and balance sheet. We explore the computation of net enterprise assets, make key assumptions regarding operating cash and financial liabilities, and evaluate common shareholder equity. Additional calculations include enterprise profit after tax (EPAT) and financing expenses after tax. The analysis is based on Amazon's 10-K reports for fiscal years 2012, 2011, and 2010, seeking to identify trends and implications for stakeholders.

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Analyzing Amazon's Financial Statements: A Comprehensive Overview of Assets and Earnings

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  1. Amazon.com,inc Nick Romjue

  2. Amazon income statement

  3. Amazon balance sheet

  4. Identifying net enterprise assets

  5. Identifying net enterprise assets cont’d

  6. Net enterprise assets calculation

  7. Nea assumptions • Assumed operating cash necessary was 2% of sales • Assumed that the following accounts were all enterprise based, which they may not be: • Deferred tax assets • Other assets • Other long term liabilities

  8. Net financial liabilities calculation

  9. Common share-holder equity calculation

  10. Check figures

  11. EPAT and feat identification

  12. Epat and feat identification cont’d

  13. Interest tax shield calculation

  14. Enterprise profit after tax calculation

  15. Epat assumptions • Assumed the Other income account was related to the enterprise • Assumed no foreign currency translation costs were financing related

  16. Financing expenses after tax calculation

  17. Feat assumptions • Assumed equity method investment activity was not related to enterprise activities • Assumed reclassification adjustments were related to available for sale securities

  18. Check to comprehensive income

  19. Questions?

  20. Sources • Amazon.comInc 10-K Report for fiscal years 2012, 2011, and 2010

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