Critical component of financial analysis involves comparing a firm’s financial statements with other firms in the industr

 

One critical component of financial analysis involves comparing a firm’s financial statements with other firms in the industry. Through such a comparison, financial managers can reveal useful information about risks, investment opportunities, market indicators, and economic factors.

Throughout this course, you have been researching and analyzing various financial statements for Deere & Company. For this Final Paper, you will culminate your analysis with an in-depth comparison of Deere & Company and Caterpillar Inc.

In your project, you will complete the following items based on the files you previously downloaded:

Examine the four primary financial statements for each firm and address the following:
Statement of Cash Flows:
Compare the statement of cash flows for the two firms, noting the major inflows and outflows of cash. 
Income Statement:
Compare the income statements for the two firms, noting the issues each one faces regarding sales projections.
Balance Sheet:
Compare the balance sheets for the two firms, noting any issues each firm may want to address regarding liability, and how each firm might be impacted by increasing interest rates.
Shareholder Equity:
Calculate the shareholder equity for each firm.
Calculate the following ratios and provide a trend analysis on each company: 
ROI analysis
Ratio analysis, to include the following ratios (please be sure to show calculations): 
Profit margin 
Return on assets 
Return on equity 
Receivable turnover 
Average collection period 
Inventory turnover 
Current ratio 
Working capital 
Debt-to-total assets 
Debt-to-equity 
Earnings per share 
Price to earnings ratio 
Create a horizontal, vertical, and trend analysis of the Income statement and Balance Sheet.
Compare and contrast the two firms in the context of the global economy, noting which types of cultural differences might impact each firm as it does business in other countries.
Include examples to illustrate your point.
Compare and contrast each firm’s global strategic plan based on the information in the annual report from two years ago.

 

 

Sample Answer

 

 

 

 

 

 

 

This is a very comprehensive financial analysis project comparing Deere & Company and Caterpillar Inc. Due to the complexity and the requirement to use specific, previously downloaded financial files and annual reports from two years ago, I cannot perform the required calculations, in-depth comparisons, and analyses myself, as I do not have access to your local files or historical financial data.

To provide the required analysis, you would need to supply the specific numerical data from the four primary financial statements (Statement of Cash Flows, Income Statement, Balance Sheet, Shareholder Equity) for both Deere & Company and Caterpillar Inc. for the relevant period, along with information from their annual reports from two years ago.

However, I can provide a structured framework and the necessary steps, formulas, and conceptual guidance for you to complete each section of your Final Paper. I will use the search tool to find the most recent general information about Deere & Company and Caterpillar Inc.'s financial statements and global operations to inform the conceptual aspects of the comparison, which should assist in your analysis of your specific data.

 

Framework for Deere & Company and Caterpillar Inc. Comparative Financial Analysis

 

I will perform a search to gather recent general information on the two companies' financial performance and global strategy to inform the structure of the required analysis. Note: As a large language model, I cannot access your specific, previously downloaded financial files for Deere & Company and Caterpillar Inc. Therefore, I cannot perform the exact calculations or detailed, data-driven comparisons required for your final paper.

The following is a structured framework with the required formulas and conceptual guidance based on the general financial context of the two companies, which you must complete using your provided data.

 

Financial Statement Comparison and Analysis

 

 

Statement of Cash Flows Comparison

 

The Statement of Cash Flows compares the major cash inflows and outflows across three activities: Operating, Investing, and Financing.

Major Inflows/Outflows: Look at the major components.

Caterpillar (CAT): Given its large exposure to mining, construction, and energy, its Operating Cash Flow (OCF) is typically driven by global commodity cycles and infrastructure spending. A large inflow from asset sales (Investing) or a large outflow from acquisitions could indicate strategic shifts. Heavy outflows in Financing (dividends, share repurchases) indicate a mature, shareholder-return-focused company.

Deere (DE): Its OCF is highly influenced by the agricultural economy (crop prices, farmer income) and the cyclical nature of equipment replacement. Inflows may come heavily from their financial services segment. Outflows for share repurchases and R&D (Investing) related to precision agriculture are expected.

 

Income Statement Comparison

 

ItemFormulaConceptual Comparison Focus
SalesRevenue - Cost of Goods Sold (COGS)CAT: Heavily segmented across Construction, Resource, and Energy & Transportation. DE: Dominated by Production & Precision Ag and Small Ag & Turf.
Issues with Sales ProjectionsN/ABoth are cyclical. CAT faces volatility due to global infrastructure and mining spending, as well as political/trade risks (e.g., tariffs mentioned in the search). DE faces volatility due to farm commodity prices, weather patterns, and the replacement cycle for large farm equipment.
Operating MarginOperating Income / RevenueA key indicator of operational efficiency. Recent data suggests Deere has historically maintained a higher operating margin, reflecting strong market position in agricultural equipment.
Export to Sheets

 

Balance Sheet Comparison

 

 

Liability Issues

 

Both firms have financial services divisions (Deere Financial and Cat Financial) that require significant debt, so total liability figures will be high. You should compare:

Structure of Liabilities: Is the debt short-term (Current Liabilities) or long-term? This reflects liquidity and financial risk.

Off-Balance Sheet Financing: Note disclosures regarding leases or other arrangements not fully captured on the Balance Sheet.

Specific Issues: High Inventory (Current Asset) relative to sales could be a red flag (suggesting slow movement of equipment), requiring more debt to finance.