Analyzing Financial Reports

PG reported Diluted EPS of $3.86 in accordance with GAAP. How much higher would EPS be if PG ignored the impact of restructuring and impairment charges during the period? Please provide your answer with 2 decimal places, but without $ sign (Ex: 0.50)

$0.10+$0.18 = $0.28, per p.34 of PG 2013 10-K (MD&A).

What is the numerator used to calculate 2013 Basic EPS for PG? Is this figure reported on PG's Income Statement? $11,312; Yes $11,068; No $11,068; Yes $11,068; Yes

$11,068; No $11,068 is used as the numerator to calculate 2013 basic EPS, as reported in the company's Note 7.

How much cash consideration (not including Facebook shares or RSUs) is to be provided to WhatsApp according to the first document filed with the SEC regarding the acquisition? Please provide your answer in billions, without comma separator or decimal (Ex: 13)

$4 billion - Source filing: FB 2/19/14 8-K

It is 4/18/2014. What is Tesla's latest available number of exercisable stock options? Please provide your answer without comma separator or decimal (Ex: 23456326563)

10,714,106 - per the company's 2013 10-K, p. 114

It is 4/18/2014. What is Google's latest available number of exercisable stock options? Please provide your answer without comma separator or decimal (Ex: 23456326563)

3,795,911 - per the company's 2013 10-K, p. 80

How many PG options were outstanding as of June 30, 2013? Please provide your answer without comma separator or decimal (Ex: 23456326563)

306,239 options were outstanding as of June 30, 2013

It is 1/15/2014. What is the latest reported number of AAPL shares beneficially owned by BlackRock, Inc.? Please provide your answer without comma separator or decimal (Ex: 23456326563)

49,807,372 - Source filing: 1/10/14 DEF 14A

What is the date and name of the first filing Facebook made in relation to its acquisition of WhatsApp? 8-K, February 19, 2014 Proxy statement (DEF 14A), as of March 31, 2014 10-K, as of January 31, 2014 10-Q as of April 18, 2014

8-K, February 19, 2014

It is 1/15/2014. What is Apple's latest available actual share count? Please provide your answer without comma separator or decimal (Ex: 23456326563)

892,553,950 - Source filing: 1/10/14 DEF 14A

What is the latest actual share count reported in the 2013 PG 10-K? Please provide your answer without comma separator or decimal (Ex: 23456326563)

According to PG's 10-K the latest actual share count is 2,738,760,542.

It is 4/18/2014. What is Google's latest available actual share count (include both classes)? Please provide your answer without comma separator or decimal (Ex: 23456326563)

Answer: 280,844,569 + 55,800,053 = 336644622 - date is March 17, 2014, per the March 28 2014 proxy.

10-Q's must be filed four times a year for publicly traded companies.

False. 10-Q's must be filed only three times.

These reports cannot contain information not included in the 10-K.

False. Annual reports do sometimes contain information not included in the 10-K.

For accelerated filers, 10-K's must be filed no later than 90 days after the fiscal year end date.

False. For accelerated filers, 10-K's must be filed no later than 60 days after the fiscal year-end date.

For large accelerated filers, 10-K's must be filed no later than 90 days after the fiscal year-end date.

False. For large accelerated filers, 10-K's must be filed no later than 60 days after the fiscal year-end date.

Both the 10-K and 10-Q filings are audited.

False. Only 10-K filings are audited.

Part I of the 10-K contains the Management Discussion & Analysis section, while Part II contains the Financial statements and Footnotes.

False. Part I of the 10-K contains the Management Discussion & Analysis section, while Part II contains the Financial statements and Footnotes.

All publicly traded companies and private companies with revenues greater than $850m must file 10-K's annually with the SEC.

False. Private companies do not need to file 10-K's.

It is 4/18/2014. What are the revenues Google reported on its latest available quarterly financials (use revenues for the latest three months)? Enter as a positive number in millions without $ sign or comma separator (Ex: 2345)

Google reported $15,420 million in revenues -- Source filing: 4/16/14 8-k

In what section of ArchCoal's 2013 10-K did the company disclose EBITDA? Item 7. Management discussion & analysis Item 1. Business Item 8. Financial Statements and Supplementary Data Item 6. Selected financial data

Item 7. Management discussion & analysis

In what section of BRE's 2012 10-K did it provide a complete GAAP Net income to Non-GAAP Core FFO reconciliation? Item 6. Selected financial data Item 7. Management discussion & analysis Item 1. Business Item 8. Financial Statements and Supplementary Data

Item 7. Management discussion & analysis

Does Google provide this GAAP to non-GAAP reconciliation in its latest 10-K?

No

Was this the first time the segment had a goodwill impairment for PG? No Yes

No

How much "cash and equivalents" did PG have as of June 30, 2013? Please provide your answer in millions without $ sign or comma separator (Ex: 2345)

PG had cash and cash equivalents of $5,947m on its balance sheet as of June 30, 2013.

What was PG's net change in cash in 2013? Please provide your answer in millions without $ sign or comma separator (Ex: 2345)

PG's net change in cash in 2013 came to $1,511 million

For PG, what was the weighted average interest rate the company faced on all of its long-term debt in 2013? Enter with 1 decimal place and with % sign (Ex: 9.9%)

PG's weighted average interest rate was 3.3%, per the company's note 4.

For PG, what was the accumulated depreciation as of Jun 30, 2013? Enter as a positive number in millions without $ sign or comma separator (Ex: 2345)

The accumulated depreciation totaled $21,346 million.

For PG, what was the amount of pre-tax impairment charges related to goodwill and indefinite-lived intangible assets recorded in 2013? Enter as a positive number in millions without $ sign or comma separator (Ex: 2345)

The amount of pre-tax goodwill impairment by PG totaled $308 million in 2013.

PG reported $8,828m in accrued & other liabilities as of June 30, 2013. What category made up the largest component of these liabilities? Please write it exactly as it appears in the filing.

The category is Marketing and Promotion.

What was the balance of all deferred tax assets for PG as of June 30, 2013? Enter as a positive number in millions without $ sign or comma separator (Ex: 2345)

The entire balance of DTA's is listed in the company's income tax footnote. The balance on the balance sheet is only for current DTA's.

What is the useful life PG uses for machinery & equipment? Enter as a positive number (Ex: 23)

The useful life of the PG equipment is 15 years.

For PG, which reportable segment was this impairment recorded?

This impairment is recorded under the Appliances segment.

The income statement included in a company's 10-K must show 3 years of results, while the balance sheet must show 2 years. False True

True

Did Google eliminate stock-based compensation expense when calculating its Non-GAAP EPS on its latest available quarterly financials?

Yes, Reconciliation is available in the 8-K PR