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CHAPTER8LABS
8-1UseXBRLAnalysttoaccessXBRLdata
8-2UseXBRLAnalysttocreatedynamiccommonsizefinancialstatements.
8-3UseXBRLtoAccessandAnalyzeFinancialStatementRatios;TheUseofDuPontRatios
8-4UseSQLtoqueryanXBRLdatabase
(Level1Header)8-1UseXBRLAnalysttoaccessXBRLdata
(Level2Header)Part1:IdentifytheQuestions
Q1.SelectaFortune100company,suchasApple(AAPL)orNike(NKE),andIdentifythreequestionsyoumightwanttoknowaboutthatcompany’sincomeoverthepastthreeyears.Forexample,“Whatisthetrendofoperatingcosts?”
Answerswillvary.
Q2.Formahypothesisforeachofyourquestions.Forexample“IexpectNike’soperatingcostshavegoneup.”
Answerswillvary.
(Level2Header)Part2:Generatearequestfordata
(Level2Header)Part3:Performananalysisofthedata
Usetheformattingtoolstocleanupyourspreadsheet,thenTAKEASCREENSHOT(8-1A).
KeyScreenshot:
TAKEASCREENSHOT(8-1B).
KeyScreenshot:
(Level2Header)Part5:Addressandrefineresults
Q3.Lookatthetrendsandcompositionoftheincomestatement,thenansweryourthreequestionsfromQ1.
Answerswillvary
Q4.Howdidtheactualresultscomparewithyourhypothesis?
Answerswillvary
Q5.Replacethecompanytickerwithacompetitorofyourcompany(e.g.,MSFTvs.AAPL).Howdotheirtrendscomparewithyourinitialcompany?
Answerswillvary
Q6.Howcouldyouexpandthisspreadsheettoincludemultiplecompetitors’dataonthesamesheetforquickanalysis?
Answerswillvary
ENDOFLAB
(Level1Header)8-2UseXBRLAnalysttocreatedynamiccommonsizefinancialstatements.
Q1.Usingtheskillslearnedfromyourpriorfinancialaccountingclasses,yourabilitytoextractinformationfromXBRLandyourknowledgeofcommon-sizedfinancialstatements,matchthenamesofTable8-XmatchtheircorrespondingratiosineachcolumnofTable8-X?
ColumnA=______________whichCompany?
ColumnB=______________
ColumnC=______________
ColumnD=______________
ColumnE=______________
ColumnF=______________
ColumnG=______________
ColumnH=______________
ColumnI=______________
ColumnJ=______________
Solution:
A.AMZN
B.CSCO
C.WMT
D.EBAY
E.DIS
F.MRK
G.MDLZ
H.BAC
I.KO
J.BA
ENDOFLAB
(Level1Header)8-3UseXBRLtoAccessandAnalyzeFinancialStatementRatios;TheUseofDuPontRatios
(Level2Header)Part1:Identifytheproblem
Q1.HowdoesXBRLfulfilltheneedforreal-time,accuratefinancialdata?
Answerswillvary.ByusingtheXBRLtags,theamountoftimeittakestogatherdataiscutdowndrastically,particularlywhencomparingseveralperiodsoftimeand/ormorethanonecompanyagainstanother.Thetagsalsoautomatetheprocess,whichhelpstoensureaccuracy.
Q2.Whyisitusefultocomparemultiplecompaniesatonce?
Answerswillvary.Figuresinfinancialstatementsgainmeaningandrelevancewhenthey’recomparedagainstothercompanies.
(Level2Header)Part2:Masterthedataandprepareforanalysis
Figure1
(Level2Header)Part3:InputTickerSymbols
Takeascreenshotofyourfigurewiththefinancialstatementsofyourchosencompanies(8-3A).
Answerswillvary,becausestudentscanchooseanycompaniestocomparefromTable1.
(Level2Header)Part4:AnalyzetheFinancialRatios
Q3.Reviewthe14financialratiosandmakesomeconclusionsorjudgementsaboutthevalues,trends,orcomparisonswiththeothercompanies.Forexample,ifonecompanyhasasignificantlyhigherdebt-to-equityratiothantheothertwo,whatmightbedrivingthis?
Answerswillvary,becausestudentscanchooseanycompaniestocomparefromTable1.
Q4.Hasthecompanyyouareanalyzingseenanymajorchangesintheirratiosinthepastthreeyears?Whichofthethreecompaniesismostliquidinthemostcurrentyear?
Answerswillvary,becausestudentscanchooseanycompaniestocomparefromTable1.
Q5.Howhasyourcompanymanagedshort-termliabilitiesoverthelastthreeyears?
Answerswillvary,becausestudentscanchooseanycompaniestocomparefromTable1.
Q6.Analyzeliquidity,profitability,financing(leverage)andactivityforyourcompany.
Whereisitstrong?
Answerswillvary,becausestudentscanchooseanycompaniestocomparefromTable1.
Q7.ConsidertheDuPontframeworktointerprettheresultsandmakesureyoumakeajudgementaboutyourcompany’sfinancialpositionbaseduponthedata.
Answerswillvary,becausestudentscanchooseanycompaniestocomparefromTable1.
ENDOFLAB
(Level1Header)8-4UseSQLtoqueryanXBRLdatabase
(Level2Header)Part1:IdentifytheQuestions
Q1.IdentifythreequestionsthatwouldbeinterestingregardingfindingcommonalitiesinXBRLtagsorinfilteringthedatatoviewasubsetbasedonsimilarcriteria.
Answerswillvary.
Q2.Ifyoudidn’tknowhowtouseSQLtoqueryanXBRLdatabase,howwouldyougoabouttryingtoanswerthosethreequestionsyouidentifiedinQ1?
Answerswillvary,butwithoutXBRLandSQL,thenthelikelyanswerwouldbetosearchfortheanswersmanually.
(Level2Header)Part2:MastertheData
Exhibit8.4AXBRLDatabaseSchema–Subset
Q3.Lookingthroughthedatabaseschema,identifythetablesyouwillneedtoretrievedatafromtoanswerthetwoquestionswe’llworkthroughonthislab.
Forthefirstquestion:Entity,Filing
Forthesecondquestion:Aspect.
(Level2Header)Part3:Performananalysisofthedata
InAccess,createthequerytoidentifythenumberoflarge,acceleratedfilerslastMarch.
Thereareavarietyofrightanswers.Acoupleoptionsinclude:
SELECT,e.reference_number,e.standard_industry_code,f.filing_date
FROMentitye
INNERJOINFilingf
ONf.entity_id=e.entity_id
WHEREf.filing_date>#02/28/2017#ANDf.filing_date<#01/04/2015#ANDfiler_category=‘LargeAcceleratedFiler’
OR
SELECTCOUNT()ASCountFilers
FROMentitye
INNERJOINFilingf
ONf.entity_id=e.entity_id
WHEREf.filing_date>#02/28/2017#ANDf.filing_date<#01/04/2015#ANDfiler_category=‘LargeAcceleratedFiler’
Takeascreenshot(8-4A)thatincludesthefirstrowsthatareinyouroutput,aswellasthebottomcornerthatindicateshowmanytotalrowswereinthequeryresults.
InAccess,createthequerytoidentifythedifferenttagsthatcontaintheword“Cash”inthem.
Thereareavarietyofrightanswers.Thequeryshouldbesimilarto:
SELECTname,base_type,balance,abstract
FROMaspect
WHEREnameLIKE‘*cash*’
Takeascreenshot(8-4B)thatincludesthefirstrowsthatareinyouroutput,aswellasthebottomcornerthatindicateshowmanytotalrowswereinthequeryresults.
(Level2Header)Part5:Addressandrefineresults
Basedonthemassiveamountoftagsthatcontaintheword“cash”inthem,wemaydecidewe’dprefertobemorespecificwiththequery.
Thistime,refinethequerytoshowonlythetagsthatbeginwiththeword“Cash.”
Thereareavarietyofrightanswers.Thequeryshouldbesimilarto:
SELECT
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