See below…

Broadening Your Perspective 8-1

The financial statements of Tootsie Roll are presented below.

TOOTSIE ROLL INDUSTRIES, INC. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF Earnings, Comprehensive Earnings and Retained Earnings (in thousands except per share data)
		For the year ended December 31,
		2011		2010		2009
	Net product sales	$528,369		$517,149		$495,592
	Rental and royalty revenue	4,136		4,299		3,739
	Total revenue	532,505		521,448		499,331
	Product cost of goods sold	365,225		349,334		319,775
	Rental and royalty cost	1,038		1,088		852
	Total costs	366,263		350,422		320,627
	Product gross margin	163,144		167,815		175,817
	Rental and royalty gross margin	3,098		3,211		2,887
	Total gross margin	166,242		171,026		178,704
	Selling, marketing and administrative expenses	108,276		106,316		103,755
	Impairment charges	—		—		14,000
	Earnings from operations	57,966		64,710		60,949
	Other income (expense), net	2,946		8,358		2,100
	Earnings before income taxes	60,912		73,068		63,049
	Provision for income taxes	16,974		20,005		9,892
	Net earnings	$43,938		$53,063		$53,157

	Net earnings	$43,938		$53,063		$53,157
	Other comprehensive earnings (loss)	(8,740	)	1,183		2,845
	Comprehensive earnings	$35,198		$54,246		$56,002

	Retained earnings at beginning of year.	$135,866		$147,687		$144,949
	Net earnings	43,938		53,063		53,157
	Cash dividends	(18,360	)	(18,078	)	(17,790	)
	Stock dividends	(47,175	)	(46,806	)	(32,629	)
	Retained earnings at end of year	$114,269		$135,866		$147,687

	Earnings per share	$0.76		$0.90		$0.89

	Average Common and Class B Common shares outstanding	57,892		58,685		59,425
(The accompanying notes are an integral part of these statements.)

CONSOLIDATED STATEMENTS OF Financial Position TOOTSIE ROLL INDUSTRIES, INC. AND SUBSIDIARIES (in thousands except per share data)
Assets		December 31,
		2011		2010
CURRENT ASSETS:
	Cash and cash equivalents	$78,612		$115,976
	Investments	10,895		7,996
	Accounts receivable trade, less allowances of $1,731 and $1,531	41,895		37,394
	Other receivables	3,391		9,961
	Inventories:
	Finished goods and work-in-process	42,676		35,416
	Raw materials and supplies	29,084		21,236
	Prepaid expenses	5,070		6,499
	Deferred income taxes	578		689
	Total current assets	212,201		235,167
PROPERTY, PLANT AND EQUIPMENT, at cost:
	Land	21,939		21,696
	Buildings	107,567		102,934
	Machinery and equipment	322,993		307,178
	Construction in progress	2,598		9,243
		455,097		440,974
	Less—Accumulated depreciation	242,935		225,482
	Net property, plant and equipment	212,162		215,492
OTHER ASSETS:
	Goodwill	73,237		73,237
	Trademarks	175,024		175,024
	Investments	96,161		64,461
	Split dollar officer life insurance	74,209		74,441
	Prepaid expenses	3,212		6,680
	Equity method investment	3,935		4,254
	Deferred income taxes	7,715		9,203
	Total other assets	433,493		407,300
	Total assets	$857,856		$857,959
Liabilities and Shareholders’ Equity		December 31,
		2011		2010
CURRENT LIABILITIES:
	Accounts payable	$10,683		$9,791
	Dividends payable	4,603		4,529
	Accrued liabilities	43,069		44,185
	Total current liabilities	58,355		58,505
NONCURRENT LIABILITES:
	Deferred income taxes	43,521		47,865
	Postretirement health care and life insurance benefits	26,108		20,689
	Industrial development bonds	7,500		7,500
	Liability for uncertain tax positions	8,345		9,835
	Deferred compensation and other liabilities	48,092		46,157
	Total noncurrent liabilities	133,566		132,046
SHAREHOLDERS’ EQUITY:
	Common stock, $.69-4/9 par value—120,000 shares authorized—36,479 and 36,057 respectively, issued	25,333		25,040
	Class B common stock, $.69-4/9 par value—40,000 shares authorized—21,025 and 20,466 respectively, issued	14,601		14,212
	Capital in excess of par value	533,677		505,495
	Retained earnings, per accompanying statement	114,269		135,866
	Accumulated other comprehensive loss	(19,953	)	(11,213	)
	Treasury stock (at cost)—71 shares and 69 shares, respectively	(1,992	)	(1,992	)
	Total shareholders’ equity	665,935		667,408
	Total liabilities and shareholders’ equity	$857,856		$857,959

TOOTSIE ROLL INDUSTRIES, INC. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF Cash Flows (in thousands)
				For the year ended December 31,
				2011		2010		2009
	CASH FLOWS FROM OPERATING ACTIVITIES:
		Net earnings		$43,938		$53,063		$53,157
		Adjustments to reconcile net earnings to net cash provided by operating activities:
			Depreciation	19,229		18,279		17,862
			Impairment charges	—		—		14,000
			Impairment of equity method investment	—		—		4,400
			Loss from equity method investment	194		342		233
			Amortization of marketable security premiums	1,267		522		320
			Changes in operating assets and liabilities:
			Accounts receivable	(5,448	)	717		(5,899	)
			Other receivables	3,963		(2,373	)	(2,088	)
			Inventories	(15,631	)	(1,447	)	455
			Prepaid expenses and other assets	5,106		4,936		5,203
			Accounts payable and accrued liabilities	84		2,180		(2,755	)
			Income taxes payable and deferred	(5,772	)	2,322		(12,543	)
			Postretirement health care and life insurance benefits	2,022		1,429		1,384
			Deferred compensation and other liabilities	2,146		2,525		2,960
			Others	(708	)	310		305
		Net cash provided by operating activities		50,390		82,805		76,994
	CASH FLOWS FROM INVESTING ACTIVITIES:
			Capital expenditures	(16,351	)	(12,813	)	(20,831	)
			Net purchase of trading securities	(3,234	)	(2,902	)	(1,713	)
			Purchase of available for sale securities	(39,252	)	(9,301	)	(11,331	)
			Sale and maturity of available for sale securities	7,680		8,208		17,511
			Net cash used in investing activities	(51,157	)	(16,808	)	(16,364	)
	CASH FLOWS FROM FINANCING ACTIVITIES:
			Shares repurchased and retired	(18,190	)	(22,881	)	(20,723	)
			Dividends paid in cash	(18,407	)	(18,130	)	(17,825	)
			Net cash used in financing activities	(36,597	)	(41,011	)	(38,548	)
	Increase (decrease) in cash and cash equivalents			(37,364	)	24,986		22,082
	Cash and cash equivalents at beginning of year			115,976		90,990		68,908
	Cash and cash equivalents at end of year			$78,612		$115,976		$90,990
	Supplemental cash flow information
			Income taxes paid	$16,906		$20,586		$22,364
			Interest paid	$38		$49		$182
			Stock dividend issued	$47,053		$46,683		$32,538
(The accompanying notes are an integral part of these statements.)

Five Year Summary of Earning and Financial Hightlights TOOTISE ROLL. INDUSTRY, INC. AND SUBSIDIARIES (Thousands of dollars except per share, percentage and ratio figures)
			2011		2010		2009		2008		2007
	Sales and Earnings Data
		Net product sales	$528,369		$517,149		$495,592		$492,051		$492,742
		Product gross margin	163,144		167,815		175,817		158,055		165,456
		Interest expenses	121		142		243		378		535
		Provision for income taxes	16,974		20,005		9,892		16,347		25,401
		Net earnings	43,938		53,063		53,157		38,880		52,175
		% of net product sales	8.3	%	10.3	%	10.7	%	7.9	%	10.6	%
		% of shareholders’ equity	6.6	%	8.0	%	8.1	%	6.1	%	8.1	%

	Per Common Share Data
		Net earnings	$0.76		$0.90		$0.89		$0.65		$0.85
		Cash dvidends declared	0.32		0.32		0.32		0.32		0.32
		Stock dividends	3	%	3	%	3	%	3	%	3	%

	Additional Financial Data
		Working capital	$153,846		$176,662		$154,409		$129,694		$142,163
		Net cash provided by opreating activities	50,390		82,805		76,994		57,333		90,148
		Net cash provided by (used by) investing activities	(51,157	)	(16,808	)	(16,364	)	(7,565	)	(43,429	)
		Net cash used in financing activities	(36,597	)	(41,011	)	(38,548	)	(38,666	)	(44,842	)
		Property, plant & equipment additions	16,351		12,813		20,831		34,355		14,767
		Net property, plant & equipment	212,162		215,492		220,721		217,628		201,401
		Total assets	857,856		857,959		836,844		813,252		813,134
		Long-term debt	7,500		7,500		7,500		7,500		7,500
		Shareholders’ equity	665,935		667,408		654,244		636,847		640,204
		Average shares outstanding	57,892		58,685		59,425		60,152		61,580

Notes to Consolidated Financial Statements ($ in thousands)

Revenue recognition:

Products are sold to customers based on accepted purchase orders which include quantity, sales price and other relevant terms of sale. Revenue, net of applicable provisions for discounts, returns, allowances and certain advertising and promotional costs, is recognized when products are delivered to customers and collectability is reasonably assured. Shipping and handling costs of $45,850, $43,034, and $38,628 in 2011, 2010 and 2009, respectively, are included in selling, marketing and administrative expenses. Accounts receivable are unsecured. Revenues from a major customer aggregated approximately 23.3%, 21.4% and 22.9% of net product sales during the years ended December 31, 2011, 2010 and 2009, respectively.

SEGMENT AND GEOGRAPHIC INFORMATION:

The Company operates as a single reportable segments encompassing the manufacturing and sale of confectionery products. Its principal manufacturing operations are located in the United States and Canada, and its principal market is in the United States. The Company also manufactures and sells confectionery products in Mexico, and exports products to Canada and countries worldwide.

The following geographic data includes net product sales summarized on the basis of the customer location and long-lived assets based on their location:

	2011	2010	2009
Net product sales:
United states	$487,185	$471,714	$455,517
Foreign	41,184	45,435	40,075
	$528,369	$517,149	$495,592
Long-lived assets:
United states	$170,173	$172,087	$176,044
Foreign	41,989	43,405	44,677
	$212,162	$215,492	$220,721

Calculate the accounts receivable turnover and average collection period for 2011. (Use “Net Product Sales.” Assume all sales were credit sales.) (Round answers to 1 decimal place, e.g. 15.2.)

Accounts receivable turnover		[removed]	times
Average collection period		[removed]	days

Broadening Your Perspective 8-2

The financial statements of The Hershey Company and Tootsie Roll are presented below.

THE HERSHEY COMPANY CONSOLIDATED STATEMENTS OF INCOME
For the years ended December 31,	2011		2010	2009
In thousands of dollars except per share amounts
Net Sales	$6,080,788		$5,671,009	$5,298,668
Costs and Expenses:
Cost of sales	3,548,896		3,255,801	3,245,531
Selling, marketing and administrative	1,477,750		1,426,477	1,208,672
Business realignment and impairment (credits) charges, net	(886	)	83,433	82,875
Total costs and expenses	5,025,760		4,765,711	4,537,078
Income before Interest and Income Taxes	1,055,028		905,298	761,590
Interest expense, net	92,183		96,434	90,459
Income before Income Taxes	962,845		808,864	671,131
Provision for income taxes	333,883		299,065	235,137
Net Income	$628,962		$509,799	$435,994
Net Income Per Share—Basic—Class B Common Stock	$2.58		$2.08	$1.77
Net Income Per Share—Diluted—Class B Common Stock	$2.56		$2.07	$1.77
Net Income Per Share—Basic—Common Stock	$2.85		$2.29	$1.97
Net Income Per Share—Diluted—Common Stock	$2.74		$2.21	$1.90
Cash Dividends Paid Per Share:
Common Stock	$1.3800		$1.2800	$1.1900
Class B Common Stock	1.2500		1.1600	1.0712
The notes to consolidated financial statements are an integral part of these statements and are included in the Hershey’s 2011 Annual Report, available at www.thehersheycompany.com.

THE HERSHEY COMPANY CONSOLIDATED BALANCE SHEETS
December 31,	2011		2010
In thousands of dollars
ASSETS
Current Assets:
Cash and cash equivalents	$693,686		$884,642
Accounts receivable—trade	399,499		390,061
Inventories	648,953		533,622
Deferred income taxes	136,861		55,760
Prepaid expenses and other	167,559		141,132
Total current assets	2,046,558		2,005,217
Property, Plant and Equipment, Net	1,559,717		1,437,702
Goodwill	516,745		524,134
Other Intangibles	111,913		123,080
Deferred Income Taxes	38,544		21,387
Other Assets	138,722		161,212
Total assets	$4,412,199		$4,272,732
LIABILITIES AND STOCKHOLDERS’ EQUITY
Current Liabilities:
Accounts payable	$420,017		$410,655
Accrued liabilities	612,186		593,308
Accrued income taxes	1,899		9,402
Short-term debt	42,080		24,088
Current portion of long-term debt	97,593		261,392
Total current liabilities	1,173,775		1,298,845
Long-term Debt	1,748,500		1,541,825
Other Long-term Liabilities	617,276		494,461
Total liabilities	3,539,551		3,335,131
Commitments and Contingencies	—		—
Stockholders’ Equity:
The Hershey Company Stockholders’ Equity
Preferred Stock, shares issued: none in 2011 and 2010	—		—
Common Stock, shares issued: 299,269,702 in 2011 and 299,195,325 in 2010	299,269		299,195
Class B Common Stock, shares issued: 60,632,042 in 2011 and 60,706,419 in 2010	60,632		60,706
Additional paid-in capital	490,817		434,865
Retained earnings	4,699,597		4,374,718
Treasury—Common Stock shares, at cost: 134,695,826 in 2011 and 132,871,512 in 2010	(4,258,962	)	(4,052,101	)
Accumulated other comprehensive loss	(442,331	)	(215,067	)
The Hershey Company stockholders’ equity	849,022		902,316
Noncontrolling interests in subsidiaries	23,626		35,285
Total stockholders’ equity	872,648		937,601
Total liabilities and stockholders’equity	$4,412,199		$4,272,732

THE HERSHEY COMPANY CONSOLIDATED STATEMENTS OF CASH FLOWS
For the years ended December 31,		2011		2010		2009
In thousands of dollars
Cash Flows Provided from (Used by) Operating Activities
	Net income	$628,962		$509,799		$435,994
	Adjustments to reconcile net income to net cash provided from operations:
	Depreciation and amortization	215,763		197,116		182,411
	Stock-based compensation expense, net of tax of $15,127, $17,413 and $19,223, respectively	28,341		32,055		34,927
	Excess tax benefits from stock-based compensation	(13,997	)	(1,385	)	(4,455	)
	Deferred income taxes	33,611		(18,654	)	(40,578	)
	Gain on sale of trademark licensing rights, net of tax of $5,962	(11,072	)	—		—
	Business realignment and impairment charges, net of tax of $18,333, $20,635 and $38,308, respectively	30,838		77,935		60,823
	Contributions to pension plans	(8,861	)	(6,073	)	(54,457	)
	Changes in assets and liabilities, net of effects from business acquisitions and divestitures:
	Accounts receivable—trade	(9,438	)	20,329		46,584
	Inventories	(115,331	)	(13,910	)	74,000
	Accounts payable	7,860		90,434		37,228
	Other assets and liabilities	(205,809	)	13,777		293,272
Net Cash Provided from Operating Activities		580,867		901,423		1,065,749
Cash Flows Provided from (Used by) Investing Activities
	Capital additions	(323,961	)	(179,538	)	(126,324	)
	Capitalized software additions	(23,606	)	(21,949	)	(19,146	)
	Proceeds from sales of property, plant and equipment	312		2,201		10,364
	Proceeds from sales of trademark licensing rights	20,000		—		—
	Business acquisitions	(5,750	)	—		(15,220	)
Net Cash (Used by) Investing Activities		(333,005	)	(199,286	)	(150,326	)
Cash Flows Provided from (Used by) Financing Activities
	Net change in short-term borrowings	10,834		1,156		(458,047	)
	Long-term borrowings	249,126		348,208		—
	Repayment of long-term debt	(256,189	)	(71,548	)	(8,252	)
	Proceeds from lease financing agreement	47,601		—		—
	Cash dividends paid	(304,083	)	(283,434	)	(263,403	)
	Exercise of stock options	184,411		92,033		28,318
	Excess tax benefits from stock-based compensation	13,997		1,385		4,455
	Contributions from noncontrolling interests in subsidiaries	—		10,199		7,322
	Repurchase of Common Stock	(384,515	)	(169,099	)	(9,314	)
Net Cash (Used by) Financing Activities		(438,818	)	(71,100	)	(698,921	)
(Decrease) Increase in Cash and Cash Equivalents		(190,956	)	631,037		216,502
Cash and Cash Equivalents as of January 1		884,642		253,605		37,103
Cash and Cash Equivalents as of December 31		$693,686		$884,642		$253,605
Interest Paid		$97,892		$97,932		$91,623
Income Taxes Paid		292,315		350,948		252,230

TOOTSIE ROLL INDUSTRIES, INC. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF Earnings, Comprehensive Earnings and Retained Earnings (in thousands except per share data)
		For the year ended December 31,
		2011		2010		2009
	Net product sales	$528,369		$517,149		$495,592
	Rental and royalty revenue	4,136		4,299		3,739
	Total revenue	532,505		521,448		499,331
	Product cost of goods sold	365,225		349,334		319,775
	Rental and royalty cost	1,038		1,088		852
	Total costs	366,263		350,422		320,627
	Product gross margin	163,144		167,815		175,817
	Rental and royalty gross margin	3,098		3,211		2,887
	Total gross margin	166,242		171,026		178,704
	Selling, marketing and administrative expenses	108,276		106,316		103,755
	Impairment charges	—		—		14,000
	Earnings from operations	57,966		64,710		60,949
	Other income (expense), net	2,946		8,358		2,100
	Earnings before income taxes	60,912		73,068		63,049
	Provision for income taxes	16,974		20,005		9,892
	Net earnings	$43,938		$53,063		$53,157

	Net earnings	$43,938		$53,063		$53,157
	Other comprehensive earnings (loss)	(8,740	)	1,183		2,845
	Comprehensive earnings	$35,198		$54,246		$56,002

	Retained earnings at beginning of year.	$135,866		$147,687		$144,949
	Net earnings	43,938		53,063		53,157
	Cash dividends	(18,360	)	(18,078	)	(17,790	)
	Stock dividends	(47,175	)	(46,806	)	(32,629	)
	Retained earnings at end of year	$114,269		$135,866		$147,687

	Earnings per share	$0.76		$0.90		$0.89

	Average Common and Class B Common shares outstanding	57,892		58,685		59,425
(The accompanying notes are an integral part of these statements.)

CONSOLIDATED STATEMENTS OF Financial Position TOOTSIE ROLL INDUSTRIES, INC. AND SUBSIDIARIES (in thousands except per share data)
Assets		December 31,
		2011		2010
CURRENT ASSETS:
	Cash and cash equivalents	$78,612		$115,976
	Investments	10,895		7,996
	Accounts receivable trade, less allowances of $1,731 and $1,531	41,895		37,394
	Other receivables	3,391		9,961
	Inventories:
	Finished goods and work-in-process	42,676		35,416
	Raw materials and supplies	29,084		21,236
	Prepaid expenses	5,070		6,499
	Deferred income taxes	578		689
	Total current assets	212,201		235,167
PROPERTY, PLANT AND EQUIPMENT, at cost:
	Land	21,939		21,696
	Buildings	107,567		102,934
	Machinery and equipment	322,993		307,178
	Construction in progress	2,598		9,243
		455,097		440,974
	Less—Accumulated depreciation	242,935		225,482
	Net property, plant and equipment	212,162		215,492
OTHER ASSETS:
	Goodwill	73,237		73,237
	Trademarks	175,024		175,024
	Investments	96,161		64,461
	Split dollar officer life insurance	74,209		74,441
	Prepaid expenses	3,212		6,680
	Equity method investment	3,935		4,254
	Deferred income taxes	7,715		9,203
	Total other assets	433,493		407,300
	Total assets	$857,856		$857,959
Liabilities and Shareholders’ Equity		December 31,
		2011		2010
CURRENT LIABILITIES:
	Accounts payable	$10,683		$9,791
	Dividends payable	4,603		4,529
	Accrued liabilities	43,069		44,185
	Total current liabilities	58,355		58,505
NONCURRENT LIABILITES:
	Deferred income taxes	43,521		47,865
	Postretirement health care and life insurance benefits	26,108		20,689
	Industrial development bonds	7,500		7,500
	Liability for uncertain tax positions	8,345		9,835
	Deferred compensation and other liabilities	48,092		46,157
	Total noncurrent liabilities	133,566		132,046
SHAREHOLDERS’ EQUITY:
	Common stock, $.69-4/9 par value—120,000 shares authorized—36,479 and 36,057 respectively, issued	25,333		25,040
	Class B common stock, $.69-4/9 par value—40,000 shares authorized—21,025 and 20,466 respectively, issued	14,601		14,212
	Capital in excess of par value	533,677		505,495
	Retained earnings, per accompanying statement	114,269		135,866
	Accumulated other comprehensive loss	(19,953	)	(11,213	)
	Treasury stock (at cost)—71 shares and 69 shares, respectively	(1,992	)	(1,992	)
	Total shareholders’ equity	665,935		667,408
	Total liabilities and shareholders’ equity	$857,856		$857,959

TOOTSIE ROLL INDUSTRIES, INC. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF Cash Flows (in thousands)
				For the year ended December 31,
				2011		2010		2009
	CASH FLOWS FROM OPERATING ACTIVITIES:
		Net earnings		$43,938		$53,063		$53,157
		Adjustments to reconcile net earnings to net cash provided by operating activities:
			Depreciation	19,229		18,279		17,862
			Impairment charges	—		—		14,000
			Impairment of equity method investment	—		—		4,400
			Loss from equity method investment	194		342		233
			Amortization of marketable security premiums	1,267		522		320
			Changes in operating assets and liabilities:
			Accounts receivable	(5,448	)	717		(5,899	)
			Other receivables	3,963		(2,373	)	(2,088	)
			Inventories	(15,631	)	(1,447	)	455
			Prepaid expenses and other assets	5,106		4,936		5,203
			Accounts payable and accrued liabilities	84		2,180		(2,755	)
			Income taxes payable and deferred	(5,772	)	2,322		(12,543	)
			Postretirement health care and life insurance benefits	2,022		1,429		1,384
			Deferred compensation and other liabilities	2,146		2,525		2,960
			Others	(708	)	310		305
		Net cash provided by operating activities		50,390		82,805		76,994
	CASH FLOWS FROM INVESTING ACTIVITIES:
			Capital expenditures	(16,351	)	(12,813	)	(20,831	)
			Net purchase of trading securities	(3,234	)	(2,902	)	(1,713	)
			Purchase of available for sale securities	(39,252	)	(9,301	)	(11,331	)
			Sale and maturity of available for sale securities	7,680		8,208		17,511
			Net cash used in investing activities	(51,157	)	(16,808	)	(16,364	)
	CASH FLOWS FROM FINANCING ACTIVITIES:
			Shares repurchased and retired	(18,190	)	(22,881	)	(20,723	)
			Dividends paid in cash	(18,407	)	(18,130	)	(17,825	)
			Net cash used in financing activities	(36,597	)	(41,011	)	(38,548	)
	Increase (decrease) in cash and cash equivalents			(37,364	)	24,986		22,082
	Cash and cash equivalents at beginning of year			115,976		90,990		68,908
	Cash and cash equivalents at end of year			$78,612		$115,976		$90,990
	Supplemental cash flow information
			Income taxes paid	$16,906		$20,586		$22,364
			Interest paid	$38		$49		$182
			Stock dividend issued	$47,053		$46,683		$32,538
(The accompanying notes are an integral part of these statements.)

Based on the information contained in these financial statements, compute the following 2011 values for each company. (Round answers to 1 decimal place, e.g. 15.2.)

(1)	Accounts receivable turnover. (For Tootsie Roll, use “Net product sales.” Assume all sales were credit sales.)
(2)	Average collection period for accounts receivable.

	Tootsie Roll		Hershey Company
Accounts receivable turnover	[removed]	times	[removed]	times
Average collection period	[removed]	days	[removed]	days

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