Hi-

I have a friend who is looking at possibly seeking employment at a
publicly traded company.  The ticker for the company is ARTG (on
Nasdaq).

I am worried about the financial position and cash-flow aspects of the company.

I need help to analyse the balance sheet, income statement, cash flow
of the company (and any other documents) to determine or identify what
the financial position of the company is and help my friend evaluate
short term fiancial viability and long term financial viability of the
company, then to use this data to determine the job opportunity risk
(of course we will be considering other aspects).

It will be helpful if this process could be repeatable - for other
companies we might seek employment with.

Thanks

Art Technology Group, Inc. - delivers software solutions to help
organizations market to, sell to and service their customers and
partners, via the Web, e-mail, contact centers and mobile devices.

According to the corporate 2004 financial results,  its sales (69.22
m) went down to a negative y/y growth of -4.51%
Its employees were off by -8.03%
The Net Income plunged with -9.54 m thus decreasing the net profit margin to 
-13.79%

Thus earnings per share are actually a loss per s of 0.12 usd.
Market capitalization for the company 256.62 m USD

QUICK COMPARISON RATIOS:

			Company Sector S&P 500 
Dividends 		
Dividend 5-Yr Growth rate 	-- 	-42.94 	-4.36 	not good
Payout 			-- 	10.21 	27.25 	with a negative EPS
-------------------------------
Revenue, 5-Yr Growth	16.63 	9.39 	9.58 	GOOD! 
Operating Margin, 5-Yr Avrg 	-30.59 	10.16 	18.19 	BAD !
Net Profit Margin, 5-Yr Avrg	-32.19 	6.84 	11.16  	VERY BAD !
Return on Investment, 5-Yrav -39.50 	7.32 	9.81 	VERY BAD
Quick Ratio 		1.30 	2.98 	1.18 	BAD 
Total Debt to Equity 	0.72 	28.40 	79.30 	GOOD
--------------------

I would not invest in this company if I based my decidion on this data
only. Yet, ther is much more to be considered of course.

If employment is what you are at ==== 
probably many people left the company (or were forced to) because it
seems costs are much higher than initially expected. Revenues are
great, but with such high costs - no profit...

as for cash flows - do not worry , - The company has just concluded a
deal with Vodafone ...

An easy shortcut, just look at their bond ratings.