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Look at Caterpillar (CAT) and Union Pacific (UNP), compare their sources of fund

ID: 2731209 • Letter: L

Question

Look at Caterpillar (CAT) and Union Pacific (UNP), compare their sources of funds and financial structures. What factors might explain the difference in the companies' financing patterns? Union Pacific Income Statement View: Annual Data | Quarterly Data Period Ending 31-Dec-15 31-Dec-14 31-Dec-13 Total Revenue 21,813,000   23,988,000   21,963,000   Cost of Revenue 4,434,000   6,097,000   5,849,000   Gross Profit 17,379,000   17,891,000   16,114,000   Operating Expenses Research Development -   -   -   Selling General and Administrative 7,315,000   7,234,000   6,891,000   Non Recurring -   -   -   Others 2,012,000   1,904,000   1,777,000   Total Operating Expenses -   -   -   Operating Income or Loss 8,052,000   8,753,000   7,446,000   Income from Continuing Operations Total Other Income/Expenses Net 226,000   151,000   128,000   Earnings Before Interest And Taxes 8,278,000   8,904,000   7,574,000   Interest Expense 622,000   561,000   526,000   Income Before Tax 7,656,000   8,343,000   7,048,000   Income Tax Expense 2,884,000   3,163,000   2,660,000   Minority Interest -   -   -   Net Income From Continuing Ops 4,772,000   5,180,000   4,388,000   Non-recurring Events Discontinued Operations -   -   -   Extraordinary Items -   -   -   Effect Of Accounting Changes -   -   -   Other Items -   -   -   Net Income 4,772,000   5,180,000   4,388,000   Preferred Stock And Other Adjustments -   -   -   Net Income Applicable To Common Shares 4,772,000   5,180,000   4,388,000   Caterpillar Income Statement View: Annual Data | Quarterly Data Period Ending 31-Dec-15 31-Dec-14 31-Dec-13 Total Revenue 47,011,000   55,184,000   55,656,000   Cost of Revenue 34,329,000   40,391,000   41,454,000   Gross Profit 12,682,000   14,793,000   14,202,000   Operating Expenses Research Development 2,165,000   2,135,000   2,046,000   Selling General and Administrative 7,261,000   7,330,000   6,528,000   Non Recurring -   -   -   Others -   -   -   Total Operating Expenses -   -   -   Operating Income or Loss 3,256,000   5,328,000   5,628,000   Income from Continuing Operations Total Other Income/Expenses Net 106,000   239,000   -35,000 Earnings Before Interest And Taxes 3,362,000   5,567,000   5,593,000   Interest Expense 507,000   484,000   465,000   Income Before Tax 2,855,000   5,083,000   5,128,000   Income Tax Expense 742,000   1,380,000   1,319,000   Minority Interest -11,000 -16,000 -14,000 Net Income From Continuing Ops 2,102,000   3,695,000   3,789,000   Non-recurring Events Discontinued Operations -   -   -   Extraordinary Items -   -   -   Effect Of Accounting Changes -   -   -   Other Items -   -   -   Net Income 2,102,000   3,695,000   3,789,000   Preferred Stock And Other Adjustments -   -   -   Net Income Applicable To Common Shares 2,102,000   3,695,000   3,789,000  

Explanation / Answer

CAT:
source of funds can be found from cash flow sattement
we can find that cash flow from opearting activities is major source of fund

The capitla structure can be found in the balance sheet
we can see that debt=63,688,000(2015)
equity=14,809,000

Wt of debt= debt/(debt+equity)
=63688000/(63688000+14809000)=81%

wt of equity= equity/(debt+equity)
=14809000/(63688000+14809000)
=19%

Capital structure is mostly debt based

UAT:

source of funds can be found from cash flow sattement
we can find that cash flow from opearting activities is major source of fund

The capitla structure can be found in the balance sheet
we can see that debt=33,898,000(2015)
equity=20,702,000

Wt of debt= debt/(debt+equity)
=33898000/(33898000+20702000)=62%

wt of equity= equity/(debt+equity)
=20702000/(33898000+20702000)
Capital structure is mostly debt based
=38%

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