Question

Current and historical Financial Statements (Income Statement (I/S), Balance Sheet (B/S) and Statement of Cash Flows) from the 3 most current years for the firm
The financial statements must include changes (deltas) between years.

Income Statement (Annual)

Revenue	12/31/2017	12/31/2016	12/31/2016
Total Revenue	40,122,000	39,807,000	39,498,000
Cost of Revenue	12,503,000	13,363,000	14,423,000
Gross Profit	27,619,000	26,444,000	25,075,000
Operating Expenses
Research Development	9,687,000	6,784,000	6,613,000
Selling General & Administrative	9,784,000	9,589,000	9,779,000
Non Recurring
Others
Total Operating Expenses	31,974,000	29,736,000	30,835,00
Operating Income or Loss	8,148,000	10,071,000	8,663,000
Income from Continuing Operations
Total Other Income/ Expenses Net	-1,401,000	-5,412,000	-3,262,000
Earnings Before Interest & Taxes	8,148,000	10,071,000	8,663,000
Interest Expense	-754,000	-693,000	-672,000
Income Before Tax	6,747,000	4,659,000	5,401,000
Income Tax Expense	4,155,000	718,000	942,000
Minority Interest	-	220,000	91,000
Net Income From Continuing Ops	2,592,000	3,941,000	4,459,000
Non- recurring Events
Discontinued Operations	-	-	-
Extraordinary Items	-	-	-
Effect of Accounting Changes	-	-	-
Other items	-	-	-
Net Income
Net Income	2,568,000	3,920,000	4,442,000
Preferred Stock and Other Adjustments	-	-	-
Net Income Applicable To Common Shares	2,586,000	3,920,000	4,442,000

Balance Sheet

Period Ending	12/31/2017	12/31/2016	12/31/2015	12/31/2014
Current Assets
Cash and Cash Equivalents		6,515,000	8,524,000	7,441,000
Short-Term Investments		7,826,000	4,903,000	8,278,000
Net Receivables		7,019,000	6,518,000	6,671,000
Inventory		4,866,000	4,700,000	5,571,000
Other Current Assets		4,388,000	5,106,000	4,644,000
Total Current Assets		30,614,000	29,751,000	32,605,000
Long Term Investments		12,151,000	13,783,000	13,871,000
Property Plant and Equipment		12,026,000	12,507,000	13,136,000
Goodwill		18,162,000	17,723,000	12,992,000
Intangible Assets		17,305,00	22,602,000	20,386,000
Accumulated Amortization		-	-	-
Other Assets		5,119,000	5,311,000	5,177,000
Deferred Long Term-Asset Charges		546,000	608,000	801,000
Total Assets		95,377,000	101,677,000	98,167,000
Current Liabilities
Accounts Payable		2,807,000	2,533,000	2,625,000
Short/Current long Term Debt	27,021,000	24,871,000	26,436,000	21,418,000
Other Current Liabilities		4,188,000	3,769,000	4,033,000
Total Current Liabilities		17,204,000	19,201,000	18,397,000
Long-Term Debt		24,303,000	23,852,000	18,714,000
Other Liabilities		13,562,000	13,857,000	12,265,000
Deferred Long-term Liability Changes		-	-	-
Minority Interest		220,000	91,000	144,000
Negative Goodwill		-	-	-
Total Liabilities		55,069,000	56,910,000	49,376,000
Stockholder’s Equity
Misc. Stocks Options Warrants		-	-	-
Redeemable Preferred Stock		-	-	-
Preferred Stock		-	-	-
Common Stock		1,788,000	1,788,000	1,788,00
Retained Earnings		44,133,000	45,348,000	46,021,000
Treasury Stock		-45,772,000	-42,682,000	-39,585,000
Capital Surplus		39,939,000	40,222,000	40,423,000
Other Stockholder Equity		-5,226,000	-4,148,000	-4,323,000
Total Stockholder Equity	38,248,00	40,088,000	44,676,000	48,647,000
Net Tangible Assets	4,770,000	4,621,000	4,351,000	15,269,000

Statement of Cash Flows

Period Ending	12/31/17	12/31/16	12/31/15	12/31/14
Net Income	2,568,000	3,920,000	4,442,000	11,920,000
Operating Activities, Cash Flows Provided By or Used In
Depreciation		5,214,000	6,210,000	5,791,000
Adjustments To Net Income		3,843,000	2,163,000	-11,546,000
Changes In Accounts Receivables		-619,000	-480,000	-554,000
Changes In Liabilities		278,000	-37,000	593,000
Changes In Inventories		206,000	805,000	79,000
Changes In Other Operating Activities		-2,590,000	-2290,000	1,727,000
Total Cash Flow From Operating Activities		10,376,000	12,58,000	7,989,000
Investing Activities, Cash Flows Provided By or Used In
Capital Expenditures		-1,614,000	-1,283,000	-1,317,000
Investments		-1,298,000	3,732,000	-9,411,000
Other Cash flows from Investing Activities		482,000	221,000	115,000
Total Cash Flows From Investing Activities		-3,210,000	-4,758,000	-374,000
Financing Activities, Cash Flows Provided By or Used In
Capital Expenditures		-1,614,000	-1,283,000	-1,317,000
Investments		-1,298,000	3,732,000	-9,411,000
Other Cash flows from Investing Activities		482,000	221,000	115,000
Total Cash Flows From Investing Activities		-3,210,000	-4,758,000	-374,000
Financing Activities, Cash Flows Provided By or Used In
Dividends Paid		--5,124,000	-5,117,000	-5,170,000
Sale Purchase of Stock		939,000	485,000	1,560,000
Net Borrowings		-1,307,000	3.492,000	-3,931,000
Other Cash Flows from Financing Activities		-188,000	-61,000	2,000
Total Cash Flows From Financing Activities		-9,044,000	-5,387,000	-15.242,000
Effect Of Exchange Rate Changes		-131,000	-1,310,000	-553,000
Change In Cash and Cash Equivalents		-2,009,000	1,083,000	-8,180,000

What are the Deltas for each chart for each year?

Answer 1

Income Statement (Annual)

Revenue	12/31/2017 (a)	12/31/2016 (b)	12/31/2015 (c )	2016 -> 2017 [(a-b)/b]%	2015 -> 2016     [(b-c)/(c )]%
Total Revenue	40,122,000	39,807,000	39,498,000	0.79%	0.78%
Cost of Revenue	12,503,000	13,363,000	14,423,000	-6.44%	-7.35%
Gross Profit	27,619,000	26,444,000	25,075,000	4.44%	5.46%
Operating Expenses
Research Development	9,687,000	6,784,000	6,613,000	42.79%	2.59%
Selling General & Administrative	9,784,000	9,589,000	9,779,000	2.03%	-1.94%
Non Recurring
Others
Total Operating Expenses	31,974,000	29,736,000	30,835,00	7.53%	864.36%
Operating Income or Loss	8,148,000	10,071,000	8,663,000	-19.09%	16.25%
Income from Continuing Operations
Total Other Income/ Expenses Net	-1,401,000	-5,412,000	-3,262,000	-74.11%	65.91%
Earnings Before Interest & Taxes	8,148,000	10,071,000	8,663,000	-19.09%	16.25%
Interest Expense	-754,000	-693,000	-672,000	8.80%	3.13%
Income Before Tax	6,747,000	4,659,000	5,401,000	44.82%	-13.74%
Income Tax Expense	4,155,000	718,000	942,000	478.69%	-23.78%
Minority Interest	-	220,000	91,000	-	141.76%
Net Income From Continuing Ops	2,592,000	3,941,000	4,459,000	-34.23%	-11.62%
Non- recurring Events
Discontinued Operations	-	-	-	-	-
Extraordinary Items	-	-	-	-	-
Effect of Accounting Changes	-	-	-	-	-
Other items	-	-	-	-	-
Net Income
Net Income	2,568,000	3,920,000	4,442,000	-34.49%	-11.75%
Preferred Stock and Other Adjustments	-	-	-	-	-
Net Income Applicable To Common Shares	2,586,000	3,920,000	4,442,000	-34.03%	-11.75%
Balance Sheet
Period Ending	12/31/2017	12/31/2016 (a)	12/31/2015 (b)	12/31/2014       (c )	2015 -> 2016 [(a-b)/b]%	2015 -> 2014 [(b-c)/(c )]%
Current Assets
Cash and Cash Equivalents		6,515,000	8,524,000	7,441,000	-23.57%	14.55%
Short-Term Investments		7,826,000	4,903,000	8,278,000	59.62%	-40.77%
Net Receivables		7,019,000	6,518,000	6,671,000	7.69%	-2.29%
Inventory		4,866,000	4,700,000	5,571,000	3.53%	-15.63%
Other Current Assets		4,388,000	5,106,000	4,644,000	-14.06%	9.95%
Total Current Assets		30,614,000	29,751,000	32,605,000	2.90%	-8.75%
Long Term Investments		12,151,000	13,783,000	13,871,000	-11.84%	-0.63%
Property Plant and Equipment		12,026,000	12,507,000	13,136,000	-3.85%	-4.79%
Goodwill		18,162,000	17,723,000	12,992,000	2.48%	36.41%
Intangible Assets		17,305,00	22,602,000	20,386,000	-92.34%	10.87%
Accumulated Amortization		-	-	-	-	-
Other Assets		5,119,000	5,311,000	5,177,000	-3.62%	2.59%
Deferred Long Term-Asset Charges		546,000	608,000	801,000	-10.20%	-24.09%
Total Assets		95,377,000	101,677,000	98,167,000	-6.20%	3.58%
Current Liabilities
Accounts Payable		2,807,000	2,533,000	2,625,000	10.82%	-3.50%
Short/Current long Term Debt	27,021,000	24,871,000	26,436,000	21,418,000	-5.92%	23.43%
Other Current Liabilities		4,188,000	3,769,000	4,033,000	11.12%	-6.55%
Total Current Liabilities		17,204,000	19,201,000	18,397,000	-10.40%	4.37%
Long-Term Debt		24,303,000	23,852,000	18,714,000	1.89%	27.46%
Other Liabilities		13,562,000	13,857,000	12,265,000	-2.13%	12.98%
Deferred Long-term Liability Changes		-	-	-	-	-
Minority Interest		220,000	91,000	144,000	141.76%	-36.81%
Negative Goodwill		-	-	-	-	-
Total Liabilities		55,069,000	56,910,000	49,376,000	-3.23%	15.26%
Stockholder’s Equity
Misc. Stocks Options Warrants		-	-	-	-	-
Redeemable Preferred Stock		-	-	-	-	-
Preferred Stock		-	-	-	-	-
Common Stock		1,788,000	1,788,000	1,788,000	0.00%	0.00%
Retained Earnings		44,133,000	45,348,000	46,021,000	-2.68%	-1.46%
Treasury Stock		-45,772,000	-42,682,000	-39,585,000	7.24%	7.82%
Capital Surplus		39,939,000	40,222,000	40,423,000	-0.70%	-0.50%
Other Stockholder Equity		-5,226,000	-4,148,000	-4,323,000	25.99%	-4.05%
Total Stockholder Equity	38,248,00	40,088,000	44,676,000	48,647,000	-10.27%	-8.16%
Net Tangible Assets	4,770,000	4,621,000	4,351,000	15,269,000	6.21%	-71.50%
Statement of Cash Flows
Period Ending	12/31/2017	12/31/2016 (a)	12/31/2015 (b)	12/31/2014       (c )	2015 -> 2016 [(a-b)/b]%	2015 -> 2014 [(b-c)/(c )]%
Net Income	2,568,000	3,920,000	4,442,000	11,920,000	-11.75%	-62.73%
Operating Activities, Cash Flows Provided By or Used In
Depreciation		5,214,000	6,210,000	5,791,000	-16.04%	7.24%
Adjustments To Net Income		3,843,000	2,163,000	-11,546,000	77.67%	-118.73%
Changes In Accounts Receivables		-619,000	-480,000	-554,000	28.96%	-13.36%
Changes In Liabilities		278,000	-37,000	593,000	-851.35%	-106.24%
Changes In Inventories		206,000	805,000	79,000	-74.41%	918.99%
Changes In Other Operating Activities		-2,590,000	-2,290,000	1,727,000	13.10%	-232.60%
Total Cash Flow From Operating Activities		10,376,000	12,58,000	7,989,000	724.80%	-84.25%
Investing Activities, Cash Flows Provided By or Used In
Capital Expenditures		-1,614,000	-1,283,000	-1,317,000	25.80%	-2.58%
Investments		-1,298,000	3,732,000	-9,411,000	-134.78%	-139.66%
Other Cash flows from Investing Activities		482,000	221,000	115,000	118.10%	92.17%
Total Cash Flows From Investing Activities		-3,210,000	-4,758,000	-374,000	-32.53%	1172.19%
Financing Activities, Cash Flows Provided By or Used In
Capital Expenditures		-1,614,000	-1,283,000	-1,317,000	25.80%	-2.58%
Investments		-1,298,000	3,732,000	-9,411,000	-134.78%	-139.66%
Other Cash flows from Investing Activities		482,000	221,000	115,000	118.10%	92.17%
Total Cash Flows From Investing Activities		-3,210,000	-4,758,000	-374,000	-32.53%	1172.19%
Financing Activities, Cash Flows Provided By or Used In
Dividends Paid		--5,124,000	-5,117,000	-5,170,000	200.14%	-1.03%
Sale Purchase of Stock		939,000	485,000	1,560,000	93.61%	-68.91%
Net Borrowings		-1,307,000	3.492,000	-3,931,000	-137.43%	-188.83%
Other Cash Flows from Financing Activities		-188,000	-61,000	2,000	208.20%	-3150.00%
Total Cash Flows From Financing Activities		-9,044,000	-5,387,000	-15.242,000	67.89%	-64.66%
Effect Of Exchange Rate Changes		-131,000	-1,310,000	-553,000	-90.00%	136.89%
Change In Cash and Cash Equivalents		-2,009,000	1,083,00		-1955.03%