Polaris Industries - Intermediate Accounting

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Polaris Industries, Inc. RATIOS Liquidity Polaris Current Ratios Current Ratio 2011: $878,676/$615,531 = 1.43 Current Ratio 2010: $808,145/$584,210 = 1.38 Current Ratio 2009: $491,500/$343,074 = 1.43 Debt to Assets Ratio 2011: $727,968/$1,228,024 = 0.59 2010: $690,656/$1,061,647 = 0.65 Profitability Return on Sales 2011: $227,575/$2,656,949 = $0.08 2010: $147,138/$1,991,139 = $0.07 2009: $101,017/$1,565,887 = $0.06 Growth 5 yr. annual growth – 13.35% 5 yr. revenue growth – 9.91% 5 yr. dividend growth – 7.74% 5 year EPS growth – 18.68% Investments Dividend Yield - $1.35/$79.90 = 1.6% (using 2011’s annual divided) Yamaha Current Ratios Current Ratio 2011: $561,205/$366,415 = 1.53 Current Ratio 2010: $639,028/$365,131 = 1.75 Current Ratio 2009: $620,800/$379,698 = 1.63 Polaris Industries Inc. OVERVIEW Polaris Industries Inc. is an international manufacturing company with a variety of product that falls under a general category of motorsports. They are based out of Medina, Minnesota and are one of the leading competitors in the industry. Their product line consists of snowmobiles, all-terrain vehicles (ATV’s), off road vehicles (ORV’s), and neighborhood electric vehicles (NEV’s), with a subsidiary company that produces motorcycles. The origin of what would become Polaris Industries started in the 1950’s. It began with Edgar Hetteen and business partner David Johnson. Edgar and David were partners in a business that specialized in building agricultural and industrial accessories, Hetteen Hoist & Derrick (est. 1944). Edgar’s younger brother, Allan, became a partner in the business after he completed school. In the early 1950’s the men, along with a few employees, embarked on an idea to create a vehicle that could drive through the snow, mainly to assist with travel while hunting. Their original model consisted of a “track”

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