Analysis of Financial Statements

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  • 25% INCREASE 2011 AND A 9% IN 2012, GROSS MARGIN 39.8%, 42%, 44% NET PROFIT MARGIN 3.83%, 4.93%, 6.8%
  • Analysis of Financial Statements

    1. 1. Statement of Comprehensive Income Statement of Financial Position Cash Flow Statement Non Financial Statement items Comparison with Salada Foods
    2. 2. Statement of Comprehensive Income
    3. 3. 2010 2011 2012 REVENUES $448.56 $560.85 $611.33 GROSS PROFIT $178.65 $235.88 $269.27 EXPENSES $146.20 $197.10 $227.00 NET PROFIT $17.19 $27.63 $41.54 $- $100.00 $200.00 $300.00 $400.00 $500.00 $600.00 $700.00Amount inMillions SUMMARY GRAPHICAL INCOME STATEMENT
    4. 4. Ratio Analysis of Income Statement Ratio 2010 2011 2012 Gross Margin Percentage 39.83% 42.06% 44.05% Net Margin Percentage 3.83% 4.93% 6.08%
    5. 5. Statement of Financial Position (Balance Sheet)
    6. 6. - 20.00 40.00 60.00 80.00 100.00 120.00 2010 2011 2012 AMOUNTINMILLIONS 2010 2011 2012 Current Assets 57.08 78.63 107.49 Current Liabilities 64.10 51.69 45.94
    7. 7. 2010 2011 2012 1 1 1 0.89 1.52 2.34 Current Ratio CURRENT LIABILITIES CURRENT ASSETS
    8. 8. Other Ratios Ratio 2010 2011 2012 Debt to Equity 44% 32% 18% Acid Test Ratio 0.62 to 1 1.10 to 1 1.72 to 1 Operating Cash Flow Ratio 0.57 to 1 0.72 to 1 1.06 to 1
    9. 9. $- $20.00 $40.00 $60.00 $80.00 $100.00 $120.00 $140.00 $160.00 2010 2011 2012 AmountinMillions 2010 2011 2012 Bank $7.05 $10.72 $23.95 Retained Earnings $88.10 $115.78 $151.77 Cash compared to Retained Earnings
    10. 10. Statement of Cash Flow
    11. 11. - 5.00 10.00 15.00 20.00 25.00 30.00 35.00 40.00 45.00 2010 2011 2012 AmountinMillions 2010 2011 2012 Investments 10.04 18.46 - PPE 42.57 41.17 29.04 Intangible Assets - 5.46 4.46 Investing Activities
    12. 12. Table Showing Financial Activities Year Largest Activity Second Largest Activity 2010 Proceeds from Borrowing - $28 million Dividend paid - $8 million 2011 Issue of shares $46.01 million Dividend paid $6.45 million 2012 Repayment of Borrowings - $4.21 million Dividend Paid $11.31 million
    13. 13. Is this a good investing and financing strategy?
    14. 14. Increasing Fixed Assets Paying of its debt Paying dividends
    15. 15. Non Financial Items
    16. 16. Corporate Responsibility Marketing Campaigns Customer Service
    17. 17. Comparison with Salada Foods Jamaica
    18. 18. $- $100.00 $200.00 $300.00 $400.00 $500.00 $600.00 $700.00 $800.00 2010 2011 2012 2010 2011 2012 Honey Bun $448.56 $560.85 $611.33 Salada Foods $426.38 $560.86 $715.61 Revenues for Honey Bun and Salada Foods
    19. 19. 0% 5% 10% 15% 20% 25% 30% 35% 40% 45% 50% 2010 2011 2012 Salada Foods 40% 42% 44% Honey Bun 39% 35% 46% Gross Margin for Honey Bun and Salada Foods
    20. 20. 0.00% 5.00% 10.00% 15.00% 20.00% 25.00% 2010 2011 2012 Net Profit Margin Honey Bun salada Foods
    21. 21. Earnings Per Share of Both Companies Honey Bun Limited Salada Food Jamaica 2010 $0.23 $0.78 2011 $0.34 $0.69 2012 $0.44 $1.43
    22. 22. Thank you from the Honey Bun Team.

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