Income statement of the Entity | Assignment

ANALYSIS
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SUBJECT: ANALYSIS

ANALYSIS 2
11) Income statement of the Entity
In the income statement the special item can be defined as the large or one-time expense of the
entity or the source of the income that the entity will not be expected to recur in future years.
Special items are reported in the income statement and are separated out from the other
categories of income and expenses so that the investors can have more clear understanding of the
financial position of the entity. The special item includes extraordinary expenses, charges of
restructuring, gains from the elimination of debt and any earning from the discontinued
operations. The income statement of the given entity does not comprise of any special item as
there is only ordinary income and expenses reported by the entity in its income statement.

ANALYSIS 3
12) Assets of the Company
The total assets of the given company are $6069.2 million which is more as compared to the
previous year which is $6014.8. There is increase in the amount of the total assets of the given
entity. The assets of the company have various types of assets such as current and non-current
assets. The major five constituent of the assets of the entity are trade names and other intangibles
amounting $2274million, goodwill amounting 1992.9 million, property plant and equipment
amounting $598.2 million, inventories amounting $382.8 million and accounts receivable which
amounts to $345.3 million. The assets of the company also comprises of intangible assets which
includes trade mark and other intangibles and goodwill. Trademark is a type of intangible asset
that legally prevents others from utilizing the name of the business, logo or other brand related
items (Church & Dwight 2018). It is generally referred as the design or symbol in relation to the
product or business. The goodwill of the company can be described as the intangible assets
which are recognized when one business acquires another entity. It describes the reputation of
the entity.

ANALYSIS 4
13) Liabilities of the Company
The liabilities of the company in the year 2018 are $3615.4 million and in the previous year the
amount of the total liabilities is $3796.8 million. Thus, there is decrease in the amount of the
total liabilities of the entity which states that the company has paid off its liabilities in the current
year. The total liabilities of the entity are comprised into two segments such as current liabilities
and non-current liabilities. The liability which forms major part of the amount of the total
liabilities which includes long term debt that amounts to $1508.8 million, accounts payable and
accrued expenses amounting $725.1 million, current portion of the debt which amounts to $596.5
million, deferred income taxes with amount of $576.4 million and deferred and other long-term
liabilities amounting to $203.9 million.
14) Total stockholder equity of the entity:
The amount of the total stockholder equity of the entity in the current year is $2453.8 million and
in the previous year the amount of the equity is $2218 million. Thus, it states that there is
increase in the amount of the owner equity in current year as compared to previous year and it is
due to increase in the amount of the retained earnings and additional paid in capital (Church &
Dwight 2018). The common stock of the entity consists of the 292,855,100 outstanding or issued
shares at the end of the current year and there is no increase or decrease in the number of the