Appendix II - Financial Ratios (Traffic and Cost Study Carrier _____)  


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  • [Complete appendix II for each traffic and cost study carrier and for all such carriers combined]Line No.ItemSource 1Third preceding calendar year (actual)Second preceding calendar year (actual)First preceding calendar year (actual or estimated)(1)(2)(3)(4)(5)1Current assets 2A.R. Sch. 100, L. 18$$$2Net carrier operating property (owned)2A.R. Sch. 100, L. 213Net carrier operating property (owned plus leased to others) 2A.R. Sch. 100, L. 21+L. 234Net tangible property 2A.R. Sch. 100, L. 265Intangibles 2A.R. Sch. 100, L. 326Current liabilities 2A.R. Sch. 101, L. 137Long-term debt 2A.R. Sch. 101, L. 15+L. 258Shareholders’ equity 2A.R. Sch. 101, L. 559Operating revenuesA.R. Sch. 2998, L. 310Depreciation plus or minus depreciation adjustmentA.R. Sch. 2998, L. 6+ or−L. 711Operating expensesA.R. Sch. 2998, L. 1012Net carrier operating incomeA.R. Sch. 2998, L. 1413Ordinary income before income taxesA.R. Sch. 2998, L. 2814Net income or lossA.R. Sch. 2998, L. 3515Net income or loss plus or minus depreciation 3L. 10 Plus L. 14$$$16Percent owned and leased property to net tangible property (3 decimals)L. 3÷L. 4%%%17Investment in owned and leased property plus working capital 4$$$18Shareholders’ equity less intangiblesL. 8−L. 5$$$19Long-term debt plus shareholders’ equity less intangiblesL. 7+L. 18$$$20Operating ratio (2 decimals)L. 11÷L. 9%%%21Current ratio (2 decimals)L. 1÷L. 622Ratio net income or loss to operating revenue (2 decimals)L. 14÷L. 9%%%23Rate of return on owned and leased operating property plus working capital (2 decimals)L. 12÷L. 17%%%24Rate of return on shareholders’ equity less intangibles (2 decimals)L. 14÷L. 18%%%25Capital structure ratio (2 decimals)L. 7÷L. 19%%%26Throwoff to debt ratio (2 decimals)L. 15÷L. 7%%%27Ratio long-term debt to shareholders’ equity less intangibles (2 decimals)L. 7÷L. 18%%% 1 Annual report sources refer to 1970 Motor Carrier Annual Report Form A for Class I Motor Carriers of Property. For class II carriers use the comparable sources. For years prior to 1970 use the comparable annual report sources.2 Show average of beginning and end of year figures.3 If carrier shows a net income, the amount shown for depreciation should be added to it; if a net loss, then the net loss and the amount for depreciation should be netted and the appropriate figure shown.4 Multiply the percent on line 16 by the difference between line 1 and line 6. Add the resulting amount to line 3.