Financial analysis

The now defunct Enron Corporation, once headquartered in Houston, Texas, provided products and services for natural gas, electricity, and communications to wholesale and retail customers. Enron’s operations were conducted through a variety of subsidiaries and affiliates that involved transporting gas through pipelines, transmitting electricity, and managing energy commodities. The following data were taken from Enron’s financial statements:

In millions

Total revenues

$100,789

Total costs and expenses

98,836

Operating income

1,953

Net income

979

Total assets

65,503

Total liabilities

54,033

Total stockholders’ equity

11,470

Net cash flows from operating activities

4,779

Net cash flows from investing activities

(4,264)

Net cash flows from financing activities

571

Net increase in cash

1,086

The market price of Enron’s stock was approximately $83 per share when the prior financial statement data were taken. Before it went bankrupt, Enron’s stock sold for $0.22 per share.

Review the preceding financial statement data and search the Internet for articles on Enron Corporation. Briefly explain why Enron’s stock dropped so dramatically.