Case: Campbell Soup Co. Cash Flow Analysis and Forecasting Exhibit CC. 8 CAMPBELL SOUP COMPANY Trend Index of selected Accounts Year6=100) Year 11 year 10 year9 year8 Year 7 year 6 Cash and cash equivalents 115% 52% 78% 55% 93% 1551 Accounts receivable 176 209 163 113 299.0 Temporary investments 7 238.7 Inventory 116 13 109 610.5 Total current assets 114 125 120 102 108 1,3348 Total current liabilities 204 207 111 626.1 Working capital 708.7 Plant assets, net 153 147 132 129 115 1,168.1 Other assets 156 134 124 93 119 2599 Long-term debt 213 145 362.3 Total liabilities 176 140 1,2239 Shareowners' equity 117 110 116 123 113 15389 Net sales 145 145 114 105 42688 Cost of products sold 110 3.082.7 Admin and research expenses 157 148 129 119 109 1959 Marketing and sales expenses 176 180 150 135 115 544.4 nterest expense 199 191 58.5 Total costs and expenses 142 155 143 115 105 3900.0 Earnings before taxes 172 46 28 100 108 3872 Net income 223.2Case: Campbell Soup Co. Cash Flow Analysis and Forecasting Exhibit CC.8 CAMPBELL SOUP COMPANY Trend Index of Selected Accounts (Year 6 = 100) Year 11 Year 10 Year 9 Year 8 Year 7 Year 6 Cash and cash equivalents 115% 52% 78% 55% 93% $155.1 Accounts receivable 176 209 180 163 113 299.0 Temporary investments 5 9 11 15 117 238.7 Inventory 116 134 134 109 102 610.5 Total current assets 114 125 120 102 108 1,334.8 Total current liabilities 204 207 197 138 111 626.1 Working capital 34 52 52 70 105 708.7 Plant assets, net 153 147 132 129 115 1,168.1 Other assets 156 134 124 93 119 259.9 Long-term debt 213 222 174 145 105 362.3 Total liabilities 192 198 176 140 111 1,223.9 Shareowners’ equity 117 110 116 123 113 1,538.9 Net sales 145 145 132 114 105 4,268.8 Cost of products sold 133 138 130 110 103 3,082.7 Admin. and research expenses 157 148 129 119 109 195.9 Marketing and sales expenses 176 180 150 135 115 544.4 Interest expense 199 191 161 104 101 58.5 Total costs and expenses 142 155 143 115 105 3,900.0 Earnings before taxes 172 46 28 100 108 387.2 Net income 180 2* 6* 123 111 223.2