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Broadening Your Perspective 5-2 The financial statements of The Hershey Company

ID: 2501802 • Letter: B

Question

Broadening Your Perspective 5-2

The financial statements of The Hershey Company and Tootsie Roll are presented below.

TOOTSIE ROLL INDUSTRIES, INC. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF
Cash Flows (in thousands)

    Impairment of equity method investment

    Loss from equity method investment

    Amortization of marketable security premiums

    Changes in operating assets and liabilities:

    Accounts receivable

    Other receivables

    Inventories

    Prepaid expenses and other assets

    Accounts payable and accrued liabilities

    Income taxes payable and deferred

    Postretirement health care and life insurance benefits

    Deferred compensation and other liabilities

    Others

  Capital expenditures

  Net purchase of trading securities

  Purchase of available for sale securities

  Sale and maturity of available for sale securities

  Net cash used in investing activities

    Shares repurchased and retired

    Dividends paid in cash

    Net cash used in financing activities

  Income taxes paid

  Interest paid

  Stock dividend issued


Based on the information contained in these financial statements, determine the following values for each company. (Round all percentages to 1 decimal places, e.g. 17.5%, and all other answers to thousands.)

(1) Profit margin for 2011. (For Tootsie Roll, use “Total Revenue.”)


(2) Gross profit for 2011. (For Tootsie Roll, use “Product” amounts.)


(3) Gross profit rate for 2011. (For Tootsie Roll, use “Product” amounts.)


(4) Operating income for 2011.


(5) Percentage change in operating income from 2011 to 2010. (Show decrease with either a negative sign, e.g. -15.2% or in parentheses, e.g. (15.2)%.)

THE HERSHEY COMPANY
CONSOLIDATED STATEMENTS OF INCOME
For the years ended December 31, 2011 2010 2009 In thousands of dollars except per share amounts Net Sales $6,080,788 $5,671,009 $5,298,668 Costs and Expenses:   Cost of sales 3,548,896 3,255,801 3,245,531   Selling, marketing and administrative 1,477,750 1,426,477 1,208,672   Business realignment and impairment (credits) charges, net (886 ) 83,433 82,875     Total costs and expenses 5,025,760 4,765,711 4,537,078 Income before Interest and Income Taxes 1,055,028 905,298 761,590   Interest expense, net 92,183 96,434 90,459 Income before Income Taxes 962,845 808,864 671,131   Provision for income taxes 333,883 299,065 235,137 Net Income $628,962 $509,799 $435,994 Net Income Per Share—Basic—Class B Common Stock $2.58 $2.08 $1.77 Net Income Per Share—Diluted—Class B Common Stock $2.56 $2.07 $1.77 Net Income Per Share—Basic—Common Stock $2.85 $2.29 $1.97 Net Income Per Share—Diluted—Common Stock $2.74 $2.21 $1.90 Cash Dividends Paid Per Share:   Common Stock $1.3800 $1.2800 $1.1900   Class B Common Stock 1.2500 1.1600 1.0712 The notes to consolidated financial statements are an integral part of these statements and are included in the Hershey's 2011 Annual Report, available at www.thehersheycompany.com.

Explanation / Answer

(1) Profit margin for 2011.

(2) Gross profit for 2011.

(3) Gross profit rate for 2011

(4) Operating income for 2011.

(5) Percentage change in operating income from 2011 to 2010

Tootsie Roll 43938/ 528369 8.3% Hershey Company 628962/ 6080788 10.3%
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