Figuring Out ConAgra's Financials

WHAT YOU NEED: In order to figure out the trailing 12-months numbers for ConAgra, you first need to get the last 10-K filing and all of the 10-Q filings or quarterly press releases since the last 10-K filing. Luckily for us, ConAgra has only reported one quarter since their last earnings report on September 19th and it was filed in EDGAR on October 8th.

To get to the filings, use the following URLs:

ConAgra's 10-K: http://www.edgar-online.com/bin/gethist/?choice=2-771446

ConAgra's 10-Q: http://www.edgar-online.com/bin/gethist/?choice=2-809372

Now, I have reposted the relevant parts of the filings below and color coded the important numbers. Revenues are red, operating earnings are blue, earnings per share are purple, shares outstanding are green and cash dividends are steel-blue.

TRAILING 12 MONTH SALES: Trailing twelve month sales (or revenues) are calculated by taking the net sales from the 10-K for fiscal 1997 of $24,002.1 million and adding to this the sales increase in the first quarter. You calculate the sales increase (or decrease by taking the $6,140.4 million in sales the company booked in the fiscal first quarter and subtracting the $6,157.5 million in sales the company had in the same quarter a year ago.

Trailing 12 Month Sales = $24,002.1 million + ($6,140.4 million - $6,157.5 million)
Trailing 12 Month Sales = $24,002.1 million + -$17.1 million
Trailing 12 Month Sales = $24,002.1 million - $17.1 million
Trailing 12 Month Sales = $23,985 million

TRAILING 12 MONTH OPERATING EARNINGS: Trailing twelve month operating earnings (or income before taxes) are calculated by taking the net operating earnings from the 10-K for fiscal 1997 of $1,017.7 million and adding to this the operating earnings increase in the first quarter. You calculate the operating earnings increase (or decrease by taking the $182.0 million in operating earnings the company booked in the fiscal first quarter and subtracting the $162.8 million in operating earnings the company had in the same quarter a year ago.

Trailing 12 Month Op. Earn.= $1,017.7 million + ($182.0 million - $162.8 million)
Trailing 12 Month Op. Earn. = $1,017.7 million + $19.2 million
Trailing 12 Month Op. Earn. = $1,036.9 million

TRAILING 12 MONTH EARNINGS PER SHARE: Trailing twelve month earnings per share (or EPS) are calculated by taking the EPS from the 10-K for fiscal 1997 of $2.68 and adding to this the EPS increase in the first quarter. You calculate the EPS increase (or decrease by taking the $0.24 EPS the company booked in the fiscal first quarter and subtracting the $0.21 EPS the company had in the same quarter a year ago.

Trailing 12 Month EPS = $2.68 EPS + ($0.24 EPS - $0.21 EPS)
Trailing 12 Month EPS = $2.68 EPS + $0.03 EPS
Trailing 12 Month EPS = $2.71 EPS

Finally, the last numbers you will need are the shares outstanding and the last quarterly dividend. Shares outstanding are green and cash dividends are steel-blue at the bottom of the 10-Q info on this screen.

FROM CONAGRA'S 10-K FILING:

                                        ---------------------------------------
In millions except per share amounts       1997           1996           1995
                                        ---------      ---------      ---------
Net sales                               $24,002.1      $23,899.3      $23,425.8
Costs and expenses
  Cost of goods sold                     20,441.8       20,399.9       20,091.9
  Selling, administrative and
  general expenses                        2,265.4        2,278.1        2,229.9
  Interest expense (Note 6)                 277.2          304.9          278.1
  Non-recurring charges (Note 2)                -          507.8              -
                                       ----------      ---------      ---------
                                         22,984.4       23,490.7       22,599.9
                                       ----------      ---------      ---------
Income before income taxes                1,017.7          408.6          825.9
Income taxes (Note 11)                      402.7          219.7          330.3
                                       ----------      ---------      ---------
NET INCOME                                  615.0          188.9          495.6
Less preferred dividends                        -            8.6           24.0
                                       ----------      ---------      ---------
Net income available for common stock    $  615.0       $  180.3       $  471.6
                                       ----------      ---------      ---------
                                       ----------      ---------      ---------
NET INCOME PER COMMON AND
     COMMON EQUIVALENT SHARE              $  2.68         $  .79        $  2.06

FROM CONAGRA'S 10-Q FILING:

                                                        THIRTEEN WEEKS ENDED
                                                     -------------------------
                                                     AUGUST 24,     AUGUST 25,
                                                        1997           1996
                                                     ----------     ----------
Net sales                                            $  6,140.4     $  6,157.5
 Costs and expenses
 Cost of goods sold                                    5,298.4        5,365.6
 Selling, administrative and general expenses            586.9          559.0
 Interest expense, net                                    73.1           70.1
                                                     ----------     ----------
                                                       5,958.4        5,994.7
                                                     ----------     ----------
 Income before income taxes                              182.0          162.8
 Income taxes                                             71.9           66.7
                                                     ----------     ----------
 NET INCOME                                           $  110.1        $  96.1
                                                     ==========     ==========
 NET INCOME PER COMMON AND COMMON EQUIVALENT SHARE    $   0.24        $  0.21
                                                     ==========     ==========
 Weighted average number of common and common
   equivalent shares outstanding                         459.1          457.9
                                                     ==========     ==========
 Cash dividends declared per common share             $  0.136       $  0.119
                                                     ==========     ==========

TODAY'S NUMBERS
  
              Stock   Close    Change
               Intel  $77 7/16  +3 15/16

            Day   Month Year  History
        Drip:    +0.00%   0.00%  0.00% 0.00%
        S&P:     +0.00%   0.00%  0.00% 0.00%
        NASDAQ:  +0.00%   0.00%  0.00% 0.00%


        Rec'd   #    Security         In At 
       9/8/97   1      Intel         $94.69

                          
                        Base: $800.00
                    Expenses: $ 70.50 (Moneypaper)
                   Purchases: See above and below
                        Cash: $634.89**
                 Total Value: $710.00 apprx.

**Transactions in progress:
1. $81.00 sent on 10/17/97 to buy one share of JNJ and
   enroll in its DRIP.
2. $300.00 sent on 10/23/97 to buy more shares of INTC.