DIVERSIFIED TECHNOLOGY

CONSOLIDATED STATEMENT OF INCOME
3M COMPANY AND SUBSIDIARIES*
Years ended December 31

 

2008

2007

2006

(Millions, except per share amounts)

$25,269

$24,462

$22,923

Net sales

     

Operating expenses

     

Cost of sales

13,379

12,735

11,713

Selling, general, and administrative expenses

5,245

5,015

5,066

Research, development, and related expenses

1,404

1,368

1,522

(Gain)/loss on sale of business

23

849

1,074

Total

20,051

18,269

17,227

Operating income

5,218

6,193

5,696

Interest expense and income

     

Interest expense

215

210

122

Interest income

105

132

51

Total

110

78

71

Income before income taxes and minority interest

5,108

6,115

5,625

Provision for income taxes

1,588

1,964

1,723

Minority interest

60

55

51

Net income

$3,460

$4,096

$3,851

Weighted average common shares outstanding—basic

699.2

718.3

747.5

Earnings per share —basic

4.95

5.7

5.15

Weighted average common shares outstanding—diluted

707.2

732

761

Earnings per share —diluted

4.89

5.6

5.06

Cash dividends paid per common share

$2.00

$1.92

$1.84

 

CONSOLIDATED BALANCE SHEET
3M COMPANY AND SUBSIDIARIES
At December 31

 

2008

2007

(Dollars in millions, except per share amount)

   

Assets

   

Current Assets:

   

Cash and cash equivalents

$1,849

$1,896

Marketable securities —current

373

579

Accounts receivable —net of allowances of $85 and $75

3,195

3,362

Inventories

   

Finished goods

1,505

1,349

Work in progress

851

880

Raw materials and supplies

657

623

Total inventories

3,013

2,852

Other current assets

1,168

1,149

Total current assets

9,598

9,838

Marketable securities—noncurrent

352

480

Investments

286

298

Property, plant, and equipment —net

18,812

18,390

Less: Accumulated Depreciation

11,926

11,808

Property, plant, and equipment —net

6,886

6,582

Goodwill

5,753

4,589

Intangible assets —net

1,398

801

Prepaid pension and postretirement benefits

36

1,378

Other assets

1,238

728

Total assets

$25,547

$24,694

Liabilities and Stockholders’ Equity

   

Current liabilities

   

Short term borrowings and current portion of long term debt

$1,552

$901

Accounts payable

1,301

1,505

Accrued payroll

644

580

Accrued income taxes

350

543

Other current liabilities

1,992

1,833

Total current liabilities

5,839

5,362

Long term debt

5,166

4,019

Pension and postretirement benefits

2,847

1,348

Other liabilities

1,816

2,218

Total liabilities

$15,668

$12,947

Commitments and contingencies (Note 14)

   

Stockholders’ equity

   

Common stock, par value $.01 per share

   

Shares outstanding —2008: 693,543,287

9

9

Shares outstanding —2007: 709,156,031

   

Additional paid in capital

   

Retained earnings

3,001

2,785

Treasury stock

22,248

20,316

Unearned compensation

11,676

10,520

Accumulated other comprehensive income (loss)

57

96

Stockholders’ equity— net

3,646

747

Total liabilities and stockholders’ equity

9,879

11,747

Required

a. Based on these data, calculate the following for 2008 and 2007:

1. Days’ sales in receivables

2. Accounts receivable turnover (gross receivables at year end)

3. Days’ sales in inventory

4. Inventory turnover (use inventory at year end)

5. Working capital

6. Current ratio

7. Acid test ratio

b. Comment on each ratio individually

c. Comment on the apparent total liquidity.