Analysis of Goodwill and Intangible Assets
- Goodwill and Intangible Asset Disclosure
- Adjustments to Financial Statements: Removal of Goodwill
- Adjusted Financial Ratios: Removal of Goodwill (Summary)
- Adjusted Net Profit Margin
- Adjusted Total Asset Turnover
- Adjusted Financial Leverage
- Adjusted Return on Equity (ROE)
- Adjusted Return on Assets (ROA)
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Goodwill and Intangible Asset Disclosure
Yahoo! Inc., balance sheet: goodwill and intangible assets
US$ in thousands
Based on: 10-K (reporting date: 2016-12-31), 10-K (reporting date: 2015-12-31), 10-K (reporting date: 2014-12-31), 10-K (reporting date: 2013-12-31), 10-K (reporting date: 2012-12-31).
| Item | Description | The company |
|---|---|---|
| Intangible assets, net | Sum of the carrying amounts of all intangible assets, excluding goodwill, as of the balance sheet date, net of accumulated amortization and impairment charges. | Yahoo! Inc. intangible assets, net decreased from 2014 to 2015 and from 2015 to 2016. |
| Goodwill | Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. | Yahoo! Inc. goodwill decreased from 2014 to 2015 and from 2015 to 2016. |
| Intangible assets and goodwill, net | Sum of the carrying amounts of all intangible assets, including goodwill, as of the balance sheet date, net of accumulated amortization and impairment charges. | Yahoo! Inc. intangible assets and goodwill, net decreased from 2014 to 2015 and from 2015 to 2016. |
Adjustments to Financial Statements: Removal of Goodwill
Yahoo! Inc., adjustments to financial statements
US$ in thousands
Based on: 10-K (reporting date: 2016-12-31), 10-K (reporting date: 2015-12-31), 10-K (reporting date: 2014-12-31), 10-K (reporting date: 2013-12-31), 10-K (reporting date: 2012-12-31).
Yahoo! Inc., Financial Data: Reported vs. Adjusted
Adjusted Financial Ratios: Removal of Goodwill (Summary)
Yahoo! Inc., adjusted financial ratios
Based on: 10-K (reporting date: 2016-12-31), 10-K (reporting date: 2015-12-31), 10-K (reporting date: 2014-12-31), 10-K (reporting date: 2013-12-31), 10-K (reporting date: 2012-12-31).
| Financial ratio | Description | The company |
|---|---|---|
| Adjusted net profit margin | An indicator of profitability, calculated as adjusted net income divided by revenue. | Yahoo! Inc. adjusted net profit margin ratio deteriorated from 2014 to 2015 but then slightly improved from 2015 to 2016. |
| Adjusted total asset turnover | An activity ratio calculated as total revenue divided by adjusted total assets. | Yahoo! Inc. adjusted total asset turnover ratio improved from 2014 to 2015 but then slightly deteriorated from 2015 to 2016. |
| Adjusted financial leverage | A measure of financial leverage calculated as adjusted total assets divided by adjusted total equity. Financial leverage is the extent to which a company can effect, through the use of debt, a proportional change in the return on common equity that is greater than a given proportional change in operating income. |
Yahoo! Inc. adjusted financial leverage ratio decreased from 2014 to 2015 and from 2015 to 2016. |
| Adjusted ROE | A profitability ratio calculated as adjusted net income divided by adjusted shareholders’ equity. | Yahoo! Inc. adjusted ROE deteriorated from 2014 to 2015 but then slightly improved from 2015 to 2016. |
| Adjusted ROA | A profitability ratio calculated as adjusted net income divided by adjusted total assets. | Yahoo! Inc. adjusted ROA deteriorated from 2014 to 2015 but then slightly improved from 2015 to 2016. |
Yahoo! Inc., Financial Ratios: Reported vs. Adjusted
Adjusted Net Profit Margin
Based on: 10-K (reporting date: 2016-12-31), 10-K (reporting date: 2015-12-31), 10-K (reporting date: 2014-12-31), 10-K (reporting date: 2013-12-31), 10-K (reporting date: 2012-12-31).
2016 Calculations
1 Net profit margin = 100 × Net income (loss) attributable to Yahoo! Inc. ÷ Revenue
= 100 × ÷ =
2 Adjusted net profit margin = 100 × Adjusted net income (loss) attributable to Yahoo! Inc. ÷ Revenue
= 100 × ÷ =
| Profitability ratio | Description | The company |
|---|---|---|
| Adjusted net profit margin | An indicator of profitability, calculated as adjusted net income divided by revenue. | Yahoo! Inc. adjusted net profit margin ratio deteriorated from 2014 to 2015 but then slightly improved from 2015 to 2016. |
Adjusted Total Asset Turnover
Based on: 10-K (reporting date: 2016-12-31), 10-K (reporting date: 2015-12-31), 10-K (reporting date: 2014-12-31), 10-K (reporting date: 2013-12-31), 10-K (reporting date: 2012-12-31).
2016 Calculations
1 Total asset turnover = Revenue ÷ Total assets
= ÷ =
2 Adjusted total asset turnover = Revenue ÷ Adjusted total assets
= ÷ =
| Activity ratio | Description | The company |
|---|---|---|
| Adjusted total asset turnover | An activity ratio calculated as total revenue divided by adjusted total assets. | Yahoo! Inc. adjusted total asset turnover ratio improved from 2014 to 2015 but then slightly deteriorated from 2015 to 2016. |
Adjusted Financial Leverage
Based on: 10-K (reporting date: 2016-12-31), 10-K (reporting date: 2015-12-31), 10-K (reporting date: 2014-12-31), 10-K (reporting date: 2013-12-31), 10-K (reporting date: 2012-12-31).
2016 Calculations
1 Financial leverage = Total assets ÷ Total Yahoo! Inc. stockholders’ equity
= ÷ =
2 Adjusted financial leverage = Adjusted total assets ÷ Adjusted total Yahoo! Inc. stockholders’ equity
= ÷ =
| Solvency ratio | Description | The company |
|---|---|---|
| Adjusted financial leverage | A measure of financial leverage calculated as adjusted total assets divided by adjusted total equity. Financial leverage is the extent to which a company can effect, through the use of debt, a proportional change in the return on common equity that is greater than a given proportional change in operating income. |
Yahoo! Inc. adjusted financial leverage ratio decreased from 2014 to 2015 and from 2015 to 2016. |
Adjusted Return on Equity (ROE)
Based on: 10-K (reporting date: 2016-12-31), 10-K (reporting date: 2015-12-31), 10-K (reporting date: 2014-12-31), 10-K (reporting date: 2013-12-31), 10-K (reporting date: 2012-12-31).
2016 Calculations
1 ROE = 100 × Net income (loss) attributable to Yahoo! Inc. ÷ Total Yahoo! Inc. stockholders’ equity
= 100 × ÷ =
2 Adjusted ROE = 100 × Adjusted net income (loss) attributable to Yahoo! Inc. ÷ Adjusted total Yahoo! Inc. stockholders’ equity
= 100 × ÷ =
| Profitability ratio | Description | The company |
|---|---|---|
| Adjusted ROE | A profitability ratio calculated as adjusted net income divided by adjusted shareholders’ equity. | Yahoo! Inc. adjusted ROE deteriorated from 2014 to 2015 but then slightly improved from 2015 to 2016. |
Adjusted Return on Assets (ROA)
Based on: 10-K (reporting date: 2016-12-31), 10-K (reporting date: 2015-12-31), 10-K (reporting date: 2014-12-31), 10-K (reporting date: 2013-12-31), 10-K (reporting date: 2012-12-31).
2016 Calculations
1 ROA = 100 × Net income (loss) attributable to Yahoo! Inc. ÷ Total assets
= 100 × ÷ =
2 Adjusted ROA = 100 × Adjusted net income (loss) attributable to Yahoo! Inc. ÷ Adjusted total assets
= 100 × ÷ =
| Profitability ratio | Description | The company |
|---|---|---|
| Adjusted ROA | A profitability ratio calculated as adjusted net income divided by adjusted total assets. | Yahoo! Inc. adjusted ROA deteriorated from 2014 to 2015 but then slightly improved from 2015 to 2016. |