Jet 2 Task 1

Jet 2 Task 1
Financial Analysis Summary Report
Task 1
Competition Bikes Incorporated
Lisa A Castro, MSW
Western Governors University
Horizontal Analysis (A. 1. a) A horizontal analysis can be defined as "the study of percentage changes in comparative statements" (Charles T.
Horngren, 2008, p. 746). It is useful in determining a company's financial stability. This section will analyze Competition Bikes Incorporated's (CBI)
percentage changes from years 6 to 7 and then 7 to 8. The report will include an analysis of CBI's comparative income statement and balance sheet.
Between years 6 and 7 CBI's Net Sales increased by 33.3% for a change of $1,495,000. The increase of 33% indicates strength for the company
because it means that the ... Show more content on Helpwriting.net ...
This is a weakness for CBI because it could indicate that they are not collecting from their buyers in efficient or timely manner. When a company
has large amounts of funds that are uncollected they do not have the cash on hand to purchase raw materials and pay expenses, which can negatively
impact its ability to turn a profit. This will be examined further when the average collection period is analyzed later in this report. Between years 6
and 7 CBI's Total Assets have increased by 2.2% for a change of $93,741. This shows strength in CBI because by increasing their assets they also
increase their value. This can help instill confidence in current as well as potential shareholders.
Between years 6 and 7 CBI's Accounts Payable and Notes Payable increased by 192% for a change of $128,820. This indicates a weakness as the
company has more than doubled their debts between these two years. Significantly increasing debt can impact shareholder confidence, which could
impact the market value of CBI stock. Between years 6 and 7 CBI's Long Term Liabilities decreased by –5.6% for a change of negative ($105,000).
This indicates strength for CBI as it demonstrates that the company as allocated monies to pay down their long–term debt further reducing their
liabilities. Between years 6 and 7 CBI's Retained Earnings increased by 17.4% for a change of $170,121. This is strength for CBI because it
demonstrates its ability and willingness
... Get more on HelpWriting.net ...

Higher Value Equates to Higher Profit Essay
A higher value of return on equity employed indicates the company is able to generate a higher profitability while lower value shows that the company
is generating a lesser earning and lower profitability.
Therefore, from the bar chart we know that HupSeng is able to generate high profitability then other two companies with have highest value of return
on capital employed, 28.03% compare to other two companies. For Hwa Tai, who have–2.86% on return on capital employed, it show that Hwa Tai
was generating a loss in business and lowest profitability compare to other two companies. For London Biscuits which have 7.30% in return on capital
employed, it means that London biscuits able to generate earning but less than HupSeng and have higher ... Show more content on Helpwriting.net ...
Compare & Comment From the bar chart shown above, the highest gross profit margin is HupSeng, with 35.47% compare to other two companies and
the lowest gross profit margin is London Biscuits,with 25.40%. Hwa Tai gross profit margin is just more than London Biscuits about 0.10%, so it
gross profit margin value was 25.50%.
Gross profit margin is able to reveal the financial health of a certain company. Low margin shows that the company unable to cope with the cost of
production whereas high margin indicate that the company is in a good financial health as well as showing that the company is efficient in
manufacturing and distributing processes.
For the bar chart shown that HupSeng is gaining RM35.47 gross profit of every RM100 of sales revenue generated before the operating expenses. It
more than Hwa Tai London Biscuit about RM9.97 and RM10.07 gross profit of every RM100 of sales revenue generated before the operating expenses.
In conclusion,HupSengperform better than other two companies.
Net Profit Margin
Definition
Net Profit Margin can be call profit margin or return on revenue or rate of profitability. Net profit margin is the rate of profitability which can inform us
that the amount of after–tax profit which make for everyone dollar and it generate revenue. (Kennon, 2013) Net profit margin is very beneficial when
companies which in the same industry.(Peavler, 2013)
Formula
Net Profit

Jetblue Is A Low Cost, High Service Airline
JetBlue operates as a low–cost, high–service airline. JetBlue (JBLU) revenues have increased by at least 5% every year for the past decade. This
continual growth in revenues coupled with a growth in net income has allowed JBLU stock price to grow rapidly in the last three years. JBLU's
operating margin stands at 7.9%, the highest in the US airline industry. JBLU began offering its "Even More" spacious seating arrangements on all
flights and "MINT" service on particular flights in 2014. Revenues from these services have caused JetBlue to have its highest ever net income in
2014. JBLU stock has outperformed both the industry average and the S&P 500 in the last year with a shocking 185% growth rate YTD. Legacy
airline carriers lag far behind this growth rate in revenue and stock price. JetBlue has added value through its high profit margins and stellar financial
performance in the past decade.
JBLU currently trades around $26 a share. Its market cap stands at $8.2 billion, making it the fifth largest airline in the US. JBLU has experienced
positive growth for the past three years. JBLU also faces some difficulties because of its rapid growth rate. JBLU holds a P/S ratio of 1.9 against the
industry average of .8. A high P/S suggests the stock may be overvalued. JBLU generated $912 million in free cash in 2014. This increase in cash is
allowing JBLU to increase its liquidity. Revenues are expected to increase by 15% in 2015 and 2016, but net income is projected to increase

Fine Food 's Financial Position
The liquidity, profitability, and solvency ratios reveal some interesting points about Kudler Fine Food's financial position. The liquidity ratios revealed
that during 2002 and 2003, Kudler was having no trouble paying short–term debt. However, the current and acid–test (quick) ratios showed that during
2003 Kudler had an excess amount of cash that they were not investing properly. These ratios also showed that Kudler was collecting receivables and
selling average inventory very quickly. The profitability ratios revealed that during 2002 and 2003, Kudler was using assets efficiently and making a
decent profit. The profit margin ratio showed that during 2002 Kudler made a profit of four cents per dollar, and during 2003 they made a profit ... Show
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Lenders or suppliers would be interested in the liquidity ratio because the company's likelihood to pay off short–term debt is obvious. The profit of the
company determines the potential impending success and would be important to creditors and investors. The solvency ratios show if the company will
continue to grow and stockholders or financial analysts would be interested in these ratios. Asset Turnover is the amount of sales or revenues produced
per dollar of assets. The Asset Turnover ratio is a gauge of the productivity in which a company is using its assets. The number of times is
calculated by the net sales divided by the average assets. Usually, the higher the ratio, the better it is, since it implies the company is generating
more revenues per dollar of assets ("Investopedia", 2014). The asset turnover ratio tends to be higher for companies in a sector like consumer
staples, which has a relatively small asset base but high sales volume. On the other hand, companies in areas like utilities and broadcastings, which
have large asset bases, will have lower asset turnover. Kudler Fine Foods asset turnover ratio shows that from 2002 to 2003 there was not much of an
increase. However, the percent does improve at a .3% increase from year to year. A profit margin is a ratio of profitability calculated as net income
divided by revenues, or net profits divided by sales ("Investopedia", 2014). It measures how much out of every dollar of sales a

Swot Analysis of Samsung
SWOT analysis of Samsung
This is a Samsung Electronics SWOT analysis for 2013. For more information on how to do SWOT analysis please refer to our article.
Company background
Name| Samsung Electronics Co., Ltd.| Industries served| Consumer electronics, Telecoms Equipment, Semiconductors, Home Appliances| Geographic
areas served| Worldwide| Headquarters| South Korea| Current CEO| Kwon Oh Hyun| Revenue| в‚© 201.103 trillion (2012)| Profit| в‚© 23.845 trillion
(2012)| Employees| 221,726 (2012)| Parent| Samsung Group| Main Competitors| Apple Inc., Nokia OYJ, Intel Corporation, LG Display and LG
Electronics, Sony Corporation, Texas Instruments Inc., Lenovo Group Limited, Hewlett–Packard Company, Sanyo ... Show more content on
Helpwriting.net ...
Hardware integration with many open source OS and software. Samsung is focused on producing devices which can be integrated with most of the
software and OS. This gives Samsung products an edge over Apple's (its arch rival) devices, especially as Android and other OS are gaining market
share when iOS and OS X are losing it.
2. Excellence in engineering and producing hardware parts and consumer electronics. Samsung is the number 1 by market share in televisions and
mobile phones sales and some of the hardware parts (processors, memory chips, etc.). This was largely achieved due to excellence in engineering and
both efficient and effective production.
3. Innovation and design. In 2011, Samsung ranked second on the list of US top patent assignees. More patents strengthen Samsung position among its
competitors. The firm also won many awards for the design of its products, proving the superior advanatage over the competitors.
4. Focus on environment. Samsung focuses on producing environment friendly products that are free from PVC and BFRs (currently only MP3 and
mobile phones). It also develops various recycling programs that are awarded for their success. Thus, Samsung's focus on environment gives it an edge
over its competitors in the eyes of its customers.
5. Low production costs. Samsung has set up its production facilities in low cost countries. This allows producing goods with low production cost and
benefit Samsung as it can offer lower price

2013 Fiscal And Environmental Analysis
Suncor Investment Report Case Study 2010 – 2013 Fiscal and Environmental Analysis Written Report Turner Fenton SS Date of Report: January 17th
2015 Suncor Energy Inc. Alun Stokes Mr. Barrett BBI 2O8– A January 17th 2015 I.COMPANY ANALYSIS Suncor was founded in 1919 in Montreal,
and originally incorporated as Sun Company of Canada, (Subsidiary of Sun Oil). It stayed as such until 1979, at which point the name 'Suncor' came to
fruition through the merging of Great Canadian Oil Sands, and its conventional gas and oil interests. Suncor Energy is an integrated energy company
that specializes in the production of synthetic crude oil from oil sands in Calgary, Alberta. ENVIRONMENTAL ANALYSIS When looking for
investment opportunities, whilst analyzing the trends in a company's financials may paint a fairly accurate picture of their financial standing, and
allow for prediction in years to come, without first properly addressing environmental factors that affect the company, one cannot come to an informed
decision about where or not to invest. The predominant categories these fall under being political, social, economic and technological, there are certain
facets that prove more important than others. In terms of Suncor Energy, there is no one most important factor, as each interconnects with the others to
make up that which is the competitive environment. To begin with, the economic environment affects Suncor, both on a local and global scale.

Starion Entrepreneurship Case Analysis
M3786 NEW VENTURE PLANNING SAMPLE CASE ANALYSIS REPORT
STARION ENTREPRENEURSHIP SAMPLE CASE ANALYSIS REPORT
Starion Instruments, headquartered in Sunnyvale, CA is a private company with core IP assets based on the exclusive license of groundbreaking
medical research in the field of laser tissue welding. Starion hopes to revolutionize the electrosurgical field with the introduction of products like its
cautery forceps used for cutting and sealing (cauterizing) tissue. The overall annual market for these types of medical devices is in excess of $1
billion. Furthermore, Starion's promising IP and continued research goals will enable it to gain a significant foothold in the worldwide medical
technology industry with sales reaching ... Show more content on Helpwriting.net ...
However, it is only with repeated use that they gain skill with a given device. Therefore, it is critical that they see not only a cost advantage, but a
significant increase in product performance in order for considerable adoption to take place. Starion's choice to focus on the core buyer requirements
magnifies their intimate knowledge of the space and contributed greatly to the company's overall success. The decision was made to concentrate on an
open surgery strategy. Early adoption, particularly for a small fish in a big pond, is critical to any start up. This direction, spearheaded by
management, was a deft decision for several reasons. The customer base in this field consists of an end user with a complex hierarchy and buyer
process. However, it is ultimately the end user's decision which makes or breaks a product in this field. Therefore, the decision to launch the product
for use in open surgeries as opposed to laparoscopic procedures vastly increased the attractiveness to the early adopter base. The open surgery tool
strategy enabled doctors to rely on backwards compatibility (the ability to simply fall back on the tried and true cut and suture method), another key
point with "experimental" tools and methods.
Prior to Starion's laser tissue welding breakthrough, the most common electrosurgical tool was the monopolar device, also known as the Bovie device.
With

On the other hand, while Zynga has managed to keep a...
On the other hand, while Zynga has managed to keep a positive cash flow in operations for 2013, their cash flow in investment activities were positive
for the first time. For a growth company, this could also be a tell–tale sign that the company is at a standstill in deciding what their next project should
be. Profitability Assessment Return on Equity Description: Return on Equity (ROE) indicates what each owner's dollar is producing in terms of net
income that is the rate of return on stockholder dollars. ROE is a common metric for assessing the value of a firm and most investors look to ROE
first when deciding where to allocate their capital. As such, it is also an important measure for a CEO to monitor. Present Position:... Show more content
on Helpwriting.net ...
Another way to make the ROE look better is to increase debt financing. An increase in debt on the balance sheet makes shareholder's equity smaller
and thus increases ROE without an increase in earnings. As the other ratios herein indicate, Zynga has not been utilizing debt to a large extent. So an
increase in debt may help, but the company's main focus should be on increasing revenue. An argument could be made here that Zynga's low ROE at
this stage should be disregarded, given its circumstances as a relatively new company in a rapidly changing external environment. Investors may need
to accept that Zynga needs to spend money in order to make money. Other indicators would tend to support this, including the steady rise in ROE
itself, which if the trend continues, should bring ROE into the black by the end of 2014. This trend suggests that Zynga is getting more efficient,
possibly through economies of scale, but it should be expected that research and development remains a significant expense cutting into equity
investor's returns. Return on Assets Description: Return on Assets (ROA) is synonymous with return on investment. It indicates how well a firm uses
its assets to produce net income. It is calculated by dividing a company's net income by its average total assets for a given period. Like ROE, ROA is
often used as a measurement of firm value by providing solid insight to the number

Analysis Of Harvey Norman 's Net Profit Margin Essay
In the Table __ and Fig __, you can see how the company has been performing. The overall profitability of the company has increased. Profitability
ratios have increased since 2010. In particular, Harvey Norman's Gross Profit Margin saw a significant growth, it grew 44.7% since 2010. Operating
Profit Margin saw a similar result, finishing with a ratio of 10.5 in Financial Year 2015. Harvey Norman's NetProfit Margin (when positive), have been
at best maximum and are further illustrative of the paper–thin margins typically associated with the retail sector. Investments of Return on Assets
(ROA) and Return on Equity (ROE) were also substantial, comparing 2010 and 2015 there was a relative decrease in ROA and ROE which doesn't
make much of a difference if the Gross Profit Margin has a strong game. Thus, on the basis of the financial results over the last 6 years, shareholders
would definitely be confident about investing in Harvey Norman, unless there is a decline in current asset and equity returns.
Harvey Norman' Activity ratios are shown in Table __ and Fig __. The only year when Harvey Noman had its maximum inventory turnover was in
the Financial year 2010. There was not much of a difference between the Financial Years 2010 and 2015 as the Average Collection Period, Accounts
Receivable Ratio, Fixed Assets Turnover and Total Asset were fluctuating (it increased as well as decreased simultaneously). This increase in turnover
is reflective of both a recent increase in consumer

The Business Of Cheesecake Factory
This paper is about Cheesecake Factory. Inc (SIC:5812), one of the most famous restaurants chain in the United States. This restaurant chain garnered
people's attention when it was founded in 1978 in Beverly Hills, California. Nowadays, there are hundreds of restaurants that have opened their doors
under the Cheesecake name. The signature entrees such as pasta, steak, chicken and fish, as well as tasty appetizers like bread and salad, have made
Cheesecake an unforgettable place. No matter where it is, Cheesecake Factory ensures customers will have the same friendly environment and
outstanding service. As can be seen, there has been an increase in the number of franchises founded since it was established. As of present, there are
about 185... Show more content on Helpwriting.net ...
As stated in the 2014 financial statements, Cheesecake Factory has 17.86% as return equity, which is 3.12% higher than it was in 2010. This ratio
indicates that the company has used the funds from the stakeholders effectively. In order to generate more sales as well as profit, the company has put
some plans in action. To be more precise, more restaurants will be founded internationally, and the company is trying to encourage more stakeholders
to invest with a promising dividend. Taking advantage of information technology systems, the company hopes to bring the most convenient payment
along with ordering method to the customers. With a mobile application that is preparing to be launched customers can easily any payment with a
single tap. Knowing the impact of the environment, new solar panels and some other units are being installed to minimize energy consumption and
provide a sanitized environment for the food supplies. Taking revenue into consideration, as stated in the 2014 financial statements, the company's
revenue was about $1,976 million and it has been increasing constantly since 2010. The annual sales are estimated at around $10.5 million for each
restaurant. According to the annual report in 2014, the revenue has been increased by 5.2% since 2013. Undoubtedly, the company has good strategies
to keep the revenue on track. To be more specific, Cheesecake Factory has always been an innovator in its menu; the

Shrinking Profit Margins Case Study
So, you have a relatively new staffing agency and you've also focused on a niche. You know all about the gig economy and how it will be changing
the definition of work. You're sourcing great talent. Everything seems to be going well...So, why then are you seeing your staffing agency profit
margins shrink already? The truth of the matter is that staffing agency profit margins aren't all that transparent. On the surface, you might think it's
mostly about covering your general overhead and having extra saved for emergency costs. But the most draining expenses for staffing agencies have
a lot to do with customer service and compliance as well. Want to know how to fix your shrinking profit margins? Continue reading for a clearer
picture of why your... Show more content on Helpwriting.net ...
If you can't, this is likely part of the reason why your staffing agency profit margins are shrinking. Although you do need to stay competitive with your
rate of placements, you can't compromise on the quality of your customer service. You can't rush your clients and candidates off the phone or ignore
their emails when they have questions and concerns simply because you want to move on to the next placement. You must provide quality customer
service. Being speedy is good, but being empathetic to your candidates' needs and your clients' staffing challenges is even better. Cookie–cutter
customer service that's solely focused on quantity rather than quality of placements will lead to customer dissatisfaction. And as your talent database
shrinks, your clients will begin to leave. Are You Behind on Canadian Compliance? The Canadian business law landscape is constantly shifting and
evolving. Your current perception might be that profit margins aren't affected much by this fact, barring exceptional law updates and changes. But even
yearly taxes and remittances can impact your staffing agency profit

Industry Analysis : Nature 's Kandy
Industry Analysis – Nature's Kandy
Summary
The industry analysis below includes reports and data from IBIS World. Nature's Kandy currently operates in Candy Production in United States, with
a NAICS code of 31134. According to IBIS World, this industry includes,
"Producers of confectionery such as breakfast bars, candied fruits, fudge, Halvah, marshmallows and toffee. Finished goods are distributed to
confectionery and grocery wholesalers and retailers, who then sell the candy to households and other consumers. The industry does not produce
chocolates, chocolate confectionery, ice cream or frozen yogurt."
The competitors in this field are Mars Inc., Ferrara Candy Company, The Hershey Company, and Mondelez International. The top four ... Show more
content on Helpwriting.net ...
In the past 5 years the annualized rate of fall in the revenue in the industry is 1%.
Revenue Analysis
According to IBIS, due to politics and poor climatic conditions limited international production of sugar, leading to worldwide shortages; therefore,
sugar prices increased, climbing to double digits in 2011. This has ever changing in selling prices and also the thin profit margins of operators that
purchased sugar when prices were high then sold inventory when prices were low. Still, the profit margins of the largest four operators have buoyed
the average profit in this industry. IBISWorld expects profit to reach 14.9% over 2016, with giants like Hershey 's commanding significantly more.
IBISWorld expects concluded that:
""Producers of confectionery such as breakfast bars, candied fruits, fudge, Halvah, marshmallows and toffee. Finished goods are distributed to
confectionery and grocery wholesalers and retailers, who then sell the candy to households and other consumers. The industry does not produce
chocolates, chocolate confectionery, ice cream or frozen yogurt."

Key External Drivers
The five external drivers for this industry are demand from chocolate, per capita disposable income, Per capita sugar and sweetener consumption, price
of sugar, and trade–weight index. These five factors have a direct impact on competitors in the industry, this level of competition makes barriers to
entering the market medium and

What Is Office Depot's Gross Profit Margin
Gross profit margin reflects the amount of revenue from sales that is left for profit and to pay other expenses after the cost of the goods sold is
subtracted. This margin is roughly equivalent to the markup on a product and reflects the amount over cost the company is able to charge. Firms in
retail can usually increase their gross profit margin if they can differentiate themselves from their competitors and charge a higher price for roughly
equivalent products. Staples has pulled ahead of Office Depot in recent years, mostly owing to a drop in Office Depot's margin from roughly 30% to
about 24%. This drop is significant because that means less money from sales is flowing through the company to cover operating and other expenses,
and contributed to problems such as those discussed with the times–interest–earned ratio. Staples, while facing slight declines in its margin, has been
able to keep its gross ... Show more content on Helpwriting.net ...
The operating profit margin is this amount as a percentage of total gross sales. This is where Office Depot's problems, as well as some of Staples'
become apparent. For Staples, there is wide variation in this margin from year to year, whereas their gross profit margin had relatively small variation.
This signifies that Staples likely has less control of its expenses that are incurred in the operating section. An improvement in controlling these
expenses could not only improve the bottom line, but also make the company's earnings more predictable from year to year. Staples still fares
comparatively well here when compared to Office Depot, who is already losing money before interest and income taxes are subtracted. It is interesting
that, despite its many advantages in most functional areas, Amazon lags behind Staples here. This may indicate that a certain competency exists here
for Staples to

Ratio Analysis Memo
Kudler CEO Financial Memo
NAME
ACC/291
Date
Professor
decent profit. The profit margin ratio ... Show more content on Helpwriting.net ...
So while the company increased its net income, it has done so with diminishing profit margins.
This is said because the return on assets ratio is low. When it is low the company uses less money on more investment. The profit margin is low as
well calculated at only .6% showing that Kudler Foods had a low profit at that reporting time. The debt to total assets ratio was .28%, which showed
the company is healthy. The times interest earned ratio was 9.8%, which backs up claims of financial health. The solvency ratio shows Kudler Foods
can pay back long–term obligations. Each ratio has different users interest in mind. Return on common stockholder's equity is defined as Net Income
/ Total Capital, and Return on Common Stockholders' Equity: 676,795 / 1,928,960 = 35.09% Return. Here is a comparison of this (2003) information
to the same information from last years' (2002) records to begin to determine a trend.
Profit Margin (2002), $647,645 / $10,644,800 = 6.08 % Margin
Return on Assets (2002), $2,675,250 / $10,796,200 = 24.78% Return Asset Turnover (2002)
$10,644,800 / $2,271,400 = 4.69 Times Return on Common Stockholders' Equity (2002) $647,645 / $1,928,960 = 33.58% Return 2002 Year 2003 Year
Profit Margin 6.08% Margin 6.27% Margin
Return on Assets 24.78% Return 25.3% Return
Asset

The Decline and Collapse of General Motors
The Decline and Collapse Of General Motors
ntroduction
General Motors (GM), who once dominated the automobile industry, has now plummeted, almost to the point of extinction. Throughout the 1940's to
the 1970's General Motors (GM) had dominated the automobile industry. By the 1980's, GM was suddenly facing a shift in the economy and consumer
demands.
GM's Earlier Successes
In the 1950's, GM agreed to pay their workers well, by signing groundbreaking long–term employment union contracts which included:
workers to be the highest paid in America
pay rates were automatically increased with the rate of inflation
workers were paid during shutdown periods
extensive health coverage
strong retirement benefits
substantial ... Show more content on Helpwriting.net ...
GM was given the opportunity to make radical changes and regain its market leadership, they failed. The Saturn was introduced, but has recently closed
its doors.
Adam Hartung (a business advisor), says GM could have avoided its present dilemma. According to Hartung, Smith shouldn't have opened a new
division separate from the main firm. Instead he says Smith should have focused on making dramatic changes within the existing company's labor
structure, dealer structure, and vehicles, by imitating its competitors.
GM's Demise
It was GM's arrogance that led this company to their present demise. GM had monopolized the auto industry for so long, they thought they were
infallible; believing that its competitors would never have the resources or capability that they had. GM never considered shifts in the environment (gas
prices and a declining economy) and consumer demands for quality and fuel–efficient automobiles.
Too busy with their own internal problems, like employee contracts that forced them to focus on high profits; they had ignored and underestimated their
competitors. GM has lost its share of the market. Had they focused on the innovation they had when the company was first established, they may not
be in the situation they are in today. It appears that they had drifted away from their mission to become and stay the leader of the automotive industry,
now their paying the price. Recently, GM's stock price had fallen from $96 per

About Viacom Inc.. Viacom Inc. Is One Of The Largest Media
About Viacom Inc.
Viacom Inc. is one of the largest media company in the world with leading positions in broadcast and television, radio, outdoor advertising and online.
The company operates its business through two segments: Media Networks and Filmed Entertainment. It provides entertainment content through its TV
channels like Nickelodeon, MTV, VH1, Comedy Central, and others.Viacom's filmed entertainment segment produces, finances, acquires, and
distribute motion pictures under the banner of Paramount Pictures, MTV Films, and others. The company also provides online content services like
video–on–demand, pay television, basic cable television, and many more. Viacom Inc is publicly traded on NASDAQ at $33.99 price per share as of
May 18, ... Show more content on Helpwriting.net ...
In 2014, Viacom profit margin was 30%, highest in 5 years, whereas the peer group average was 25%. This higher value of profit margin can be
attributed to the increase in the revenue generated from their media network segment, mainly from advertising and affiliate revenues. There was a
significant 20% increase from international advertising due to acquisition of Channel 5 Broadcasting Limited (UK), however, the other revenue was
driven by news channels, MTV Italy, and improvement in European markets. Moreover, its affiliate revenue was increased remarkably by $415 million
because of higher fees rate, as well as the benefit of distribution agreements. In contrast to income, Viacom had reduced their overall expenses by $257
million, however, they had incurred more expenses for their media network component. Company's media network segment expenses increased by
$340 million in comparison to prior year mainly due to higher operating and selling, general & administrative expenses. This increase in expenses was
attributed to their investment in the original content and programming cost. Distribution expenses were also increased due to higher participations
expense and costs from news channels in international markets. They also spent lot of money in advertising and promotional expenses to market their
original programmes. Overall, Viacom had an outstanding performance in

Summary: Gross Profit Margin Analysis
= (440.7)/(867.6) Quick Ratio = 0.508 (2014) As the cash ratio is below 1 in three years, the company needs to sell other assets as well to pay its
short term debts. In order to avoid bankruptcy in the near future, the company should maintain enough cash to meet its 3 months short term
liabilities. Profitability Indicator Ratios: Profit Margin Analysis: Gross Profit Margin: What remains from sales after a company pays out the cost of
goods sold. To obtain gross profit margin, divide gross profit by sales. Gross profit margin is expressed as a percentage. Formula (2012) = (500.6)
/(1,128.7)*100 Gross Profit Margin= 44.35% (2012) (2013) = (508.1)/(1,100.2)*100 Gross Profit Margin= 46.18% (2013) (2014)... Show more content
on Helpwriting.net ...
So, company is heading to betterment. GP margin shows company is improving in making gross profit by selling its services. Operating Profit Margin:
Formula (2012) = (356.3)/(1,128.7)*100 Operating Profit Margin = 31.56% (2012) (2013) = (357.7)/(1,100.2)*100 Operating Profit Margin = 32.51%
(2013) (2014) = (374.1)/(1,130.6)*100 Operating Profit Margin = 33.09% (2014) Operating margin of the company also increase from 31.56% in 2012
to 33.09% in 2014 which is up 1.53% in three years. Again, OP margin shows company is improving in making gross profit by selling its services.
Pretax Profit Margin: Formula (2012) = (234.2)/(1,128.7)*100 Pretax Profit Margin = 20.75% (2012) (2013) = (264.6)/(1,100.2)*100 Pretax Profit
Margin = 24.05% (2013) (2014) =

Marketing Plan for Samsung Essay
Introduction
Samsung Electronics Co., Ltd has proved to the world of business that they are one of the most advanced technology companies in terms of revenue.
With more advancement in the technology which the present market can handle at this point, Samsung has made the way for the future in electronics
industry. It is the largest mobile phone maker and television manufacturer.
Samsung's New Toy
One of the most popular new "toys" in the electronics market today, is the unbelievable 3D TV. First 3D TV was launched in 2010 March, and has
already had a significant impact on the electronics market (Wilson, 2010). With release earlier this year, Samsung has dominated the market,
controlling approximately 90% of the total share. One ... Show more content on Helpwriting.net ...
Ability to market the brand name. Samsung has been able to position the market in such a way that it has marketed the brand name strategically. It has
been named the "top rising brand by Interbrand and is the 9th most valuable brand" valued nearly $33 billion (Interbrand, 2012).
Weaknesses The Company might be able to market the product nicely or it might have been able to get a large market share but there are certain
weaknesses which the company has. Some of them are listed below. Patent infringement. Samsung has a loose policy regarding the infringement of
patents. The company's patents were not done through a proper channel, thus ending up infringing Apple's and other firms' patents (Wikipedia, 2012).
This outcome damaged Samsung's reputation and suffered losses. Low profit margin. Samsung Electronics is the largest technology business in the
world in terms of revenue. But its low profit margin was the result of low cost of their product and a price cut they had to endure (Wikipedia, 2012).
Focus on too many products. This point could be the strength as well as the weakness. Samsung Electronic serves many industries with many different
products in them. They lost their focus because there were competing in too many products and too many industries, which was their disadvantage over
their competitors (Shaughnessy, 2013).
Opportunities
The technology is moving faster and faster, therefore electronics industries are still

Netflix Inc. Essay
Netflix Inc.
Company Background
Netflix Inc. incorporated in 1997 and made its first public offering in 2002. Netflix is an online movie rental service which provides its 3,000,000
subscribers access to over 40,000 DVD titles. Although Netflix stocks nearly every title available on DVD, it does not stock titles containing adult
content. The Netflix program allows subscribers to rent as many DVD's as they want, and keep them for as long as they want. Three DVD's can be
out at a time, as soon as one is returned the next DVD on the subscriber generated movie list is shipped out. The DVD's are delivered for free by the
United States Postal Service from regional distribution centers located throughout the United States. Netflix can have ... Show more content on
Helpwriting.net ...
The video rental stores such as Blockbuster and Hollywood Video have suffered from dramatic drops in VHS rental spending. But new companies such
as Netflix have enjoyed strong growth.
Ticket sales for movie theaters are down nearly 6% since 2002. This is due in part by some movie goers deciding to pass on the theatre and wait
for the DVD. This is because the average price of a ticket is over $6 today and some markets charge up to $10. With the cost of a DVD falling toward
the $15 price range, and unlimited rentals for under $20, many people are opting for the convenience and savings of skipping the theatre.
The television industry has found that consumer spending on TV programs on DVD can reach $5 million per episode. With programming costs
sky–rocketing this revenue will change program development and ownership patterns.
Hollywood studios are the big winners in the new industry trend. Their home video business is now called home entertainment, and since 2002 has
been increasing its focus on the DVD format. This may be the reasoning behind the DVD releases of blockbuster movies shortly after their theatre run.
DVD's continue to grow more popular with existing users and in 2005 DVD's are expected to convert more than 15,000 new households to its format
every day. These new customers will bring new behaviors and preferences

Essay of Bs
Chapter 2
FROM THE IDEA TO THE BUSINESS PLAN
EXERCISES/PROBLEMS AND ANSWERS 1. Following is financial information for three ventures: Venture XXVenture YY Venture ZZ After
–tax
Profit Margins5%15%25% Asset Turnover2.0 times1.0 times3.0 times A. Calculate the return on assets for each firm. Venture XX: 5% x 2.0 = 10%
Venture YY: 15% x 1.0 = 15% Venture ZZ: 25% x 3.0 = 75% B. Which venture is indicative of a strong entrepreneurial venture opportunity? Venture ZZ
seems to represent a strong entrepreneurial venture opportunity based on a very high return on assets financial measure. C. Which venture seems to be
... Show more content on Helpwriting.net ...
Use information from Problem 2 and this problem to answer the following questions.
A. Calculate the return on assets in both 2005 and 2006. Total Assets 2005 = Warehouse + Inventory = $450,000 + $50,000 = $500,000 Total Assets
2006 = Warehouse + Inventory + Additional Capital Expenditure = $450,000 + $50,000 + $100,000 = $600,000
Return on Assets (ROA) = Net Profit/Total Assets
ROA for 2005 = 100,000/500,000 = 20%
ROA for 2006 = 120,000/600,000 = 20%
B. Calculate the asset intensity or asset turnover ratios for 2005 and 2006.
Asset Intensity = Assets Turnover = Revenues/Total Assets
Asset Turnover Ratio for 2005 = 600,000/500,000 = 1.20
Asset Turnover Ratio for 2006 = 1,200,000/600,000 = 2.00
C. Apply the ROA Business Model to Brandie's frozen yogurt venture.
ROA Business Model = Net Profit Margin x Asset Turnover Ratio
ROA for 2005 = 16.67% x 1.2 = 20%

ROA for 2006 = 10% x 2.0 = 20%
D. Briefly describe what has occurred between the two years.
The Returns on Assets were the same in the two years because the company's Net Profit Margins went down due to the increased operation expenses
while Asset Intensity went up due to additional capital expenditure on equipment.
E. Show how you would position Brandie's frozen yogurt venture in terms of the relationship between net profit margins and asset turnovers depicted in
Figure 2.8.
In relation to Figure 2.8,

Abc Learning Centres Limited
1.Executive Summary
ABC Learning Centres Limited (ABC) has recently came into limelight in the childcare industry. It went into receivership on 6 Nov 2008 and
Australian Government has announced to assist ABC to continue operation till end of 2008 by injecting $22 million.
An analysis has been done on ABC on why the company has landed itself into receivership by analysing its annual Income Statement, Balance Sheet
and Cash Flow Statement. Reading and analysing of news and articles in relation to ABC has been done to support and supplement the analysis.
From the analysis, the underlying reasons for ABC to be in current state are the excessive borrowings to expand, high operating costs, poor credit
control, constant issues on equity ... Show more content on Helpwriting.net ...
(http://www.investsmart.com.au/shares/asx/ABC–Learning–Centres–ABS.asp)
4.Financial Position and State of Affairs
In 2006, ABC acquired Learning Care Group, Busy Bees in UK and Forward Steps in New Zealand to become the world largestchild care provider. All
these major acquisitions took place during 2005–2007.
In 2005, ABC bought over Funatastic Holding, the exclusive toys supplier for ABC. However, this doesn't mean ABC is getting the most competitive
price. By making Funatastic Holding too dependent on ABC and may impede its growth.
In last quarter of 2007, ABC further acquire Leapfrog Nurseries group of 88 childcare centres, increase its stakes to 80% in Mediasphere Pty Ltd in
digital publishing and the completion of acquisition of New Zealand College of Early Childhood Education.
They are involved in social activities like funding SIDS and Kids, Starlight Children's Foundation Australia and the Royal Children's Hospital–Brisbane,
and many others. It also set up its own training college, NIECE–The National Institute of Early Childhood Education, which makes ABC one of
Australia's most popular training and assessment providers in this specialized field.
As a result of this rapid expansion, ABC financial woes start to unfold due to rumours about its $1.8 billion debt triggered a decline in the company's
share price. The major shareholders were forced to sell their shares after receiving margin calls

Profit Margins Case Study
New employment agencies dealing with temp and contract workers face no shortage of challenges regarding profit margins. You need to meet your
overhead costs (office rent and supplies, admin, compliance, etc.) and ensure that your team is securing target numbers for placements made.
The better you are at keeping your employment agency profit margins strong, the better the chances you have at becoming an agency that can compete
with the big staffing firms. But it's not as simple as becoming more frugal with your expenses and setting aside large amounts of your financing to
account for concrete costs. Keeping profit margins generous is dependent on how well you can handle the more changeable costs, like statutory
holiday pay or new business laws, ... Show more content on Helpwriting.net ...
If your workers are kept for overtime work or are scheduled to work during holidays, you need measures put in place if your client doesn't want to
share the financial burden. And what do you do in the instance that your client is late with its payment, or reneges on its payment agreement altogether?
Because of the above situations and more we advise that you consider payroll financing solutions. Payroll financing solutions, like receivables
insurance and preemptive credit checks on potential clients, you can be proactive about keeping your employment agency profit margins in check.
If you're still planning to start an agency that you shouldn't start without payroll financing. The right provider of such solutions can also ensure your
invoicing and compliance stays consistent.
Make Vigilant Compliance Your Asset
If there's anything Ontario's announced changes to its employment standards act has taught us this past May, it's that Canadian compliance is always
evolving. But staying on top of updates to minimum wages, worker conditions, overtime and holiday rates, and more doesn't have to shrink your profit
margins. If your agency is vigilant about its compliance, compliance can help protect you from less trustworthy clients and hold current clients
responsible for sharing

Community Health And Organizational Dynamics
Community Health and Organizational Dynamics
Our medical staff and our allied healthcare employees have an important role in safeguarding the health of our patient populations. This healthcare
organization's staff has dedicated its efforts to ensure that the community have access to high quality healthcare. In an effort to improve the quality of
care, the hospital strives to ensure that even the poorest members of the community receive the highest quality of care.
The efforts of our hospital are in accordance with the ACHE Code of Ethics. This code urges members of the medical profession to promote
affordable and accessible care (ACHE, 2011). The actions of our hospital are also in accordance with the principle of community benefit. This ... Show
The closure of this clinic would go against the culture that the healthcare organization has promoted and the mission that it pursues. Healthcare
organizations have an obligation to protect vulnerable populations by ensuring that access to healthcare is not hindered (Weber, 2001). This obligation
is derived from the principle of common good. According to this principle, organizations need to embrace integrity as they promote the social welfare
of communities (Kammer, 2012).The short term goals that the hospital needs to develop to address this problem includes assuring the community and
the medical staff that the well–baby and pre–natal clinic remains open.
It has been observed that leaders are in the best position to offer direction to their organizations (Stephenson, 2004). As part of its long–term strategy,
the new leadership should continue to support the long standing mission of the hospital. As leaders of the hospital, they influence and primarily define
the mission statement of the hospital. The entire leadership team of Metropolitan Hospital needs to advocate for the delivery of care to poor and
vulnerable populations as this is one of the hospital's values. The leadership also needs to promote a culture of excellence.
The Goals of Medicine and Clinical Quality
Respecting the rights of patients is one of the main goals

Shrinking Profit Margins Case Study
How Do You Compensate for Shrinking Profit Margins?
American dealerships report a rise in new–car sales, but also a drop in profit margin.
It's a perplexing contrast for sure. The direction for both numbers remains consistent for all five publicly traded dealership groups. It's worth an
examination and a handful of theories. And interpretation of the numbers will influence how the groups proceed.
COMPETITION | When supply surpasses demand, it's a buyer's market. Dealerships hedge their bets on a weaker margin to secure the car sale.
Service revenue and back–end gains become focal points.
CONSUMER TASTES | How many customers will sign on the line for a new car? Incentives from one dealership force the hand at others. Consumer
taste affects which ... Show more content on Helpwriting.net ...
This can boost trucks and SUV sales and curtail non–hybrid cars with better gas mileage.
Incentives to dealerships also can play a role. Sales departments might budge on price to reach sales goals tied to incentive bonuses. A sale at a lesser
margin might be better than no sale, Asbury president Scott Smith said.
"It's kind of the idea half a loaf is better than no loaf," Smith said told Automative News. "You're selling a car at a lower rate, but maybe your F&T and
service goes up. So instead of selling one car at a $5,000 profit, you're selling two cars at a $3,000 profit.
Small margin as strategy
Earnings tell just part of the story.
A rise in earnings becomes more pronounced with a corresponding drop in profit margin. A company can sell its product at a steady volume, while it
controls operating costs. Movement by either metric toward each other can lead to an audit of pricing strategy.
Lithia Motors CEO Bryan DeBoer told Automotive News it's worth a loss of margin if sales climb.
"We still believe if you can continue to drive top–line in vehicles, it's worth the sacrifice in margin because volume drives service revenue and
back–end gains," DeBoer

Kudler Fine Food's Financial Position
decent profit. The profit margin ratio showed that during 2002 Kudler made a profit of four cents per dollar, and during 2003 they made a profit of
roughly six cents per dollar. In addition, the return on assets ratio (which is also a profitability ratio) showed that Kudler utilized their assets
efficiently enough to turn a profit. The solvency ratio used, which was the debt to total assets ratio, showed that during 2002 and 2003 Kudler only
had around a quarter of their assets financed in debt. All of these ratios show that Kudler was a fairly strong company financially during 2002 and
2003. When trying to figure out how successful Kudler Fine Foods is, it is critical to review all financial statements. By using the horizontal and
vertical analysis and the determining ratio calculations the profitability, liquidity, and solvency are figured. A specific

Financial Ratio Analysis Qantas Airways Limited
Financial Ratio Analysis Qantas Airways Limited
Introduction
This report is a financial analysis of Qantas Airways Australian covering the last two complete financial years 2015 to 2016. The analysis will be
conducted using a series of financial ratios drawn from the following categories of the main ratio categories. Including profitability, asset efficiency,
liquidity, capital structure, and market performance. The report will highlight what the ratios indicate in the context of the company's operations. The
report will also endeavour to provide an overall assessment of the company's performance for the most recent period and discussion about which aspect
of the company's financials has demonstrated the most improvement. The ... Show more content on Helpwriting.net ...
Jetstar includes Jetstar, Jetstar Asia and investments in Jetstar Pacific and Jetstar Japan (IBISWorld, 2017).Qantas freight which includes Qantas ' air
cargo and express freight businesses, operated under the Qantas Freight, Australian air Express and Star Track Express brands (IBISWorld, 2017).
Qantas catering which comprises Snap Fresh and Q Catering, which operates five catering and food production centres across Australia and Qantas
frequent, a 10 million member frequent flyer loyalty program (IBISWorld, 2017).
Profitability
There will now be a look at the profitability aspect of Qantas airways operations. The following ratios have been selected for the last two most recent
years of 2015 and 2016 these are the Gross profit margin, return on equity (ROE), and Return on Assets (ROA).The Ability to make profits and secure
returns for investments are key indicators of a company's financial viability (Birt, Chalmers, Maloney, Brooks, & Oliver, 2012). This is illustrated by
the large increase in earnings per share seen in the market performance section. In the data,
Table1 Profitability ratios
Categories20162015ChangePercentage change profit available to owners1029557472.0084.7%
Equity32603447–187.00–5.4%
profit16431048595.0056.8%
Assets1670517530–825.00–4.7%
Sales Revenue1396113604357.002.6%

ROE

Financial Reporting, Financial Statement Analysis and...
CHAPTER 1
OVERVIEW OF FINANCIAL REPORTING, FINANCIAL STATEMENT ANALYSIS, AND VALUATION
Solutions to Questions, Exercises, and Problems, and Teaching Notes to Cases
1. Value Chain Analysis Applied to the Timber and Timber Products Industry. Exhibit 1.A below contains a depiction of the value chain. The links in
the value chain are as follows:
1. Timber Tracts: Plant and maintain timber tracts (Weyerhaeuser) 2. Logging: Harvests timber (Weyerhaeuser) a. Sawmills: Cut timber into various
grades of wood (Weyerhaeuser) b. Pulp and Paper Manufacturing: Grinds timber into pulp and converts the pulp into various grades of paper and
cardboard (International Paper) a. Intermediate Users of Wood:... Show more content on Helpwriting.net ...
Manufacturing. The manufacturing process is labor–intensive. The manufacturing process is relatively simple, and firms source their apparel from
Asia, which has low wages.
Marketing. Because of the large number of suppliers selling similar products, apparel–retail firms must stimulate demand with attractive store layouts,
colorful product offerings, and various sales promotions.
Investing and Financing. Firms must finance inventory, usually with a combination of supplier and bank financing. The risk of inventory obsolescence
is somewhat high if the product offerings in a particular season do not sell. Firms tend to rent retail space in shopping malls, so they need to engage in
extensive long–term borrowing.
4. Identification of Commodity Businesses.
Dell. Dell's products–computers, servers and printers–are commodities. Dell tends not to develop the technologies underlying these products. Instead, it
purchases the components from firms that develop the technologies (semiconductors and computer software). Dell's direct–to–customer marketing
strategy is not unique, but the extent to which Dell performs this strategy better than anyone else in the industry gives it a competitive advantage. Its

size, purchasing power, quality control, and efficiency permit it to operate as a low–cost provider.
Southwest Airlines. Airline transportation is a commodity service in

The Gross Profit Margin Ratio
The Gross profit margin ratio is a measure of profitability concerned with the effectiveness of generating profit. It represent the relation between the
gross profit and the sales revenue generate in the same period (McLaney and Atrill, 2012). The higher of this ratio is better for the company. The
DixonsВґ gross profit margin is virtually the same in both years, 2013 is 7,32% and 2014 is 7,47%. However, it is too low to compare with the
industry average ratio (15%). It should be as a consequence of the high cost of sales. Reducing the cost of the goods sold is an immediately measure
that the company must implemented. Additionally, increasing the price of the product should be another alternative. These changes will reflect
positively in the profit of the year leading to a higher gross profit margin.
The current ratio is a measure of liquidity, which is concerned with the ability of the company to meet its short–term financial obligations. It relates the
current assets and the current liabilities of a business the higher the ratio means that the business have more liquidity and quickly response to financial
obligations, however is not recommended to be too high (McLaney and Atrill, 2012). The DixonsВґ current ratios in both year are significantly lower
than the industry average which is 2.05 times, in 2013 is 0.89 and during 2014 is 0.93. These results lower than 1, is an evidence of a problem in the
liquidity of the company and the difficult for Dixon to meet its

Profit Margin Benefits
How is technology making the market more efficient? By looking at it through the producers side. For instance, look at Apple Products. The new
Iphone 6 goes for about $650. According to Time Inc. to make an Iphone it costs them around $200. That gives the device a profit margin of about
69 percent. The 6 plus is one hundred dollars more which gives them a 71 percent margin. Does such a profit margin seem justified? Yes, business is
business, and a company that creates and sells a product wants to make money. But does it have to be sold for so much money (androidpit)? No, but
people still go out and buy these products because they want to be up to date on all the products that are fresh out. Although the price of the product
make seem like it

Filter Innovations
Case #1 – Filter Innovations Inc. Critical Issues 1.) How to comply with government regulations so that FII can sustain their corporate goals and vision
of being an innovative leader within their industry. 2.) How to effectively brand FII with the MBR technology within the scope of their current market
so that they can sustain their existing customer centric competitive advantage. 3.) FII is behind innovation due to managerial decision of only
allocation 5% of EBIT towards R&D. Analysis The waste water management industry is experiencing significant growth around the world and
expected to be worth $348 billion by 2010. The opportunities in North America are growing due to rising population, government regulations... Show
This is very important to their competitive advantage as ongoing service and support will allow them to win contracts. FII will need to hire a
technology expert that already has experience in MBR systems and for this they may look to Europe because Europe is more advanced in this
technological aspect. A decrease in net income had an adverse effect to R&D because 5% of EBIT is allocated towards further research and
due to the decline in net income, FII's R&D budget decreases as well. Therefore, FII is losing their innovative edge within the industry. This
is evident as they are currently behind in the MBR technology. Options A.) Status Quo If FII were to go into 2009 without investing into MBR
technology, they will continue to lose revenue due to the new government regulations making some of their products and services more obsolete.
FII will lose even more clientele because they will not pass future regulations. Based on their decline in profit in 2008В№ and if FII's product line
were to remain the same, FII would continue to see a loss in the coming years. Dragasevich's vision for the company is to be a leader in innovations
and the company's corporate goal is to be socially and environmentally responsible. Neither the vision or cooperate goals will be met if FII continues
its current product line. B.) Investment and launching MBR products in 2009 Investing in the MBR technology would give FII the ability to serve
clients with

Global Warming Can Have An Impact On Coca Juice
Social: People want to eat healthy nowadays; this can be a good opportunity to advertise and market Jamba Juice in a healthy way so it can increase
the sales. People have realized the link between eating poorly leading to face diseases. Jamba Juice is likely to benefit from this, if they can keep
doing what they are by reducing non–healthy food intakes. (Burnette, Margarette) Fast food has been growing and getting "healthier" as well, that is a
positive for Jamba Juice since they sell snacks as well as smoothies and juices.
Ecological: Global warming can have an impact on Jamba Juice. This means there might be a change in increase of temperatures in the atmosphere,
which may lead to increase demand for Jamba Juice products since Jamba ... Show more content on Helpwriting.net ...
(Financial Alchemist)
Substitutes: This is a huge factor in the industry. There are substitute for food and even restaurants. Since Jamba Juice offers drinks these can be
substituted with soda or alcohol, or even the same juice from one of Jamba Juice's competitors. Competition also plays a role in the price of the product.
If competition increases, price can decrease. In another words, substitution is available. Buyers would face no uncertainty when switching to different
product. Substitutes satisfy price and value. (Financial Alchemist)
Buyer's Power: Jamba Juice often deals with small individual target market of customers; hence the power of the customer is quite low. The customers
have limited ability to influence the pricing of the products. The customer is always are of existence of competing and substitute products and they also
keep in mind the price of the products. If Jamba Juice decreases their operating cost, this might help them decrease the prices for the products.
(Financial Alchemist)
Supplier Power: Jamba Juice supplier power is quite low because the company gets all the fresh fruit and vegetable from any companies which are
geographically dispersed. There is a low switching cost, and some suppliers exert greater influence than others.(Financial Alchemist)
Segmentation, Targeting, and Positioning:
Jamba Juice targets and segments to young middle and high class consumer. This customer has to have high disposable income, so

Corporate Profit Margins Case Analysis
"Corporate profit margins hit 3–decade high on falling loonie, labour costs" Dana Flavelle, Economy, Tuesday March 31, 2015 Summary– In spite of
plunging oil price and slow of Canadian economic growth rate. The reason of higher profit margins is structural changes in the economy, such as low
interest rates, decreased unionization and globalization. Canadian exports have competitive because of a lower dollar. The higher profits will
eventually lead companies to invest and expand and create jobs. Most of the increase profit margins have occurred since 2012. The lift to profit
margins is in the agriculture, manufacturing and transportation. Also, the labour cost growth is decreasing in 2014. (88 words) Analysis– The falling
loonie and labour costs

Profit Margin
This column covers fundamental analysis, which involves examining a company's п¬Ѓnancial statements and evaluating its operations. The analysis
concentrates only on variables directly related to the company itself, rather than the stock's price movement or the overall state of the market. Profit
Margin Anal ysis A company's stock price, in large part, is driven by the company's ability to generate earnings. Therefore, it is useful for investors to
analyze the proп¬Ѓtability of a company before investing in it. One way to do this is by calculating and tracking various proп¬Ѓt margins, which
reп¬‚ect how efп¬Ѓciently a company uses its resources. Proп¬Ѓt margins are expressed as a ratio, speciп¬Ѓcally "earnings" as a percentage of sales....
Show more content on Helpwriting.net ...
This is the "bottom line" that garners most of the attention in discussions of a company's proп¬Ѓtability. The net proп¬Ѓt margin (net margin)
compares net income to sales, such that: Net proп¬Ѓt margin = net income after taxes Г· sales A consistently high net margin is often indicative of a
company with one or more competitive advantages. Furthermore, a high net margin provides a company with a cushion during downturns in its
business. Margin Analysis When analyzing proп¬Ѓt margins, it is useful to examine the trends for individual companies over time as well as to
compare a company's levels to its competitors and to industry norms. However, it is important to note that margins can differ drastically from company
to company and industry to industry. Some industries, historically, have much higher margins relative to others. For this reason, when comparing
companies on the basis of their proп¬Ѓt margins, it is vital to compare п¬Ѓrms in similar lines of business. Differences in margins for companies in the
same industry provide insights into industry– and company–speciп¬Ѓc cost structures. Table 1 presents the gross margins, operating margins and net
margins for three airlines for the last 12 months (current) and for each of the last seven п¬Ѓscal years. The companies are AMR Corporation (AMR),
parent company of American Airlines; Delta Air Lines, Inc. (DAL); and Southwest Airlines Co. (LUV). In addition, we present the median industry

Automation Consulting Services
Executive Summary
Automation Consulting Services (ASC) has experienced rapid and tremendous growth, resulting in several issues and problems within the company.
Founders are worried the company is out of control due to the increasing business practice conflict, inconsistency in entrepreneur spirit and increase in
office expenses. Thus they are considering documenting a long–term company strategy, monitoring office costs and centralizing the control in order to
address these problems.
The purposes of this report are to:
В·Identify and analyze the issues raised from current operating offices.
В·Provide recommendations to address the problems and concerns that have been raised.
To address the issues that have been raised, it is ... Show more content on Helpwriting.net ...
While this was a generally accepted pricing practice within the office to control revenue, the Executive Committee considered this as avoiding
responsibility for poorly controlled projects and being unethical to some clients. Thus, they are currently facing a dilemma regarding how they should
regulate the individual offices' business practices without impacting the entrepreneurial spirit and local autonomy of the company negatively.
The inconsistency in business practices stemmed from conflicting objectives between the parent company and the acquired office. While the San Jose
office is revenue–driven, the Executive Committee's objective is to maintain long–term client relationships.
Detroit
As the Detroit office is the youngest office, it did not have sufficient time to develop its client breadth, thus it currently has only three large clients.
Instead of trying to diversify a client line, the partners concentrated on the current large projects, which made up a majority of their revenues. Half of
these projects will be completed in the next couple of months and there are currently no new clients lined up for the near future. As a result, more than
half of the current staffs have no billable hours due to the weak demand.
Although ACS's Executive

Lululemon Internal Analysis Essay
Internal
Analysis
Submitted to: Professor Ken Grant
Course: BUS 800 Date: October 22,
2014 Team Members: Samia Attlassy,
Peter Burkholder, Maria Castellanos,
Bobby Panesar & Feroze Shah
Team #9: Strategy+
Internal Analysis
Overall Current Strategy
*The following information taken directly from the case*
Grow the store base in North America, primarily United States
Open additional stores outside North America
Increase awareness of the lululemon brand and apparel line
Incorporate next–generation fabrics and technologies in the company's products to strengthen consumer association of the lululemon brand with
technically advanced apparel products and enable lululemon to command higher prices for its apparel ... Show more content on Helpwriting.net ...
Although some years the value did decrease by a few percent, in 2012 the gross profit margin is the highest it has ever been since the fruition of the
business.
Net Profit Margin o In summary this analysis shows the percent of every dollar in sales that is profit. As seen in Figure 1, in the Appendix, the boxes
highlighted in red showcase the net profit margin values. From 2007 lululemon has had growth in their net profit margin, which in summary
showcases their ability to be an efficient business resulting in increased profitability. From 2007, with a net profit margin of 5% to a current net profit
margin of 18% in 2012, lululemon is essentially making $0.18 profit for every dollar in revenue.
Key Conclusions
Based off lululemon's comprehensive financial data, it shows continuous growth and stability in revenue and profits. This fused with effective cost
controlling measures allow for greater profitability year–to–year. With lululemon's strategy primarily focusing on growing the store base and filling

those stores with differentiated products, it puts emphasis towards capital expenditures being made by the organization. It can be assumed heavy
efforts are being placed on Research and Development, which adhere to luluemon's strategy of developing next generation fabrics that make their
products superior to competition.
Additional research would be toward the site selection of future lululemon corporate owned stores. The financial data shows a

American Airlines Swot Analysis Paper
American Airlines is the world's largest legacy airline (Taube, 2014), operating nearly 6,700 flights daily to 350 destinations across 50 countries
(American Airlines, 2017). American Airlines operates out of 10 main hubs and numerous spoke cities throughout the United States and Internationally.
American Airlines business model is aimed at the premium customer market of business and international travelers as well as leisure travelers who
want to enjoy the flying experience and the comforts of flying. American Airlines offers main cabin and first class (for transcontinental flights) and
business class (short–distance international flights) structures for their flights. On long distance international flights, flagship first and flagship
business classes are offered for "elevated" and "personalized" experiences. American Airlines offers bundled ticket pricing which includes the price of
the ticket, seat assignment of the passenger's choice, basic ancillary service of snacks and beverages, in–flight entertainment (if available) and Wireless
Internet (if available). One piece of carry–on baggage and one personal item, such as a purse, backpack or laptop bag are allowed in the cabin at no
charge to the passenger. Passengers are given the option for upgraded seats with more legroom within the main cabin, or upgrade to first class.
American Airlines offers easy booking through their website.... Show more content on Helpwriting.net ...
American Airlines however reports total revenues of 9.789 billion dollars and a gross profit of 5.691 billion dollars (YCharts, 2017). The latest gross
profit margin (quarterly) for American Airlines is 58.14 percent and an overall profit margin (quarterly) of 2.95 percent (YCharts, 2017). Spirit
Airlines reports a 58.34 percent gross profit margin and a 8.38 overall profit margin (YCharts,

Analysing the Financial Performance of Domestic Dog Homes
In this part of my report, I will explain in depth how these ratios are used to monitor the financial state of Domestic Dogs Homes. I will also assess the
company's performance generally.
Part 3: Analysing the financial performance of Domestic Dog Homes
Profitability ratios
Gross Profit Margin:
This ratio is used to assess a company's financial performance by revealing the money left over from the revenues. Gross Profit Margin also serves as
the source for paying additional expenses and future savings.
According to Domestic Dog Homes' profit and loss account, it has obtained a reasonably high percentage of gross profit which means that the
company is doing well and will be able to control the costs of its ... Show more content on Helpwriting.net ...
Thus, this ratio helps a business to get rid of bad debts. According to the balance sheet of Domestic Dog Homes, the debtors have 9 days to pay back to
the company which is good as the business would be able ton get its money back quicker and make the necessary changes to get rid of bad debts.
Conclusion: Overall it seems that Domestic Dog Homes is financially in an unstable state as it is either performing reasonably well in order to
survive or it is not doing so well is particular areas, e.g. current ratio and asset turnover.
Part 4: the advantages and limitations of using Ratios
There are several advantages and disadvantages of using ratios to assess and monitor the financial state of Domestic Dog Homes and they are:
The ratios forecast the future: They indicate whether Domestic Dog Homes will be able to pay its debts and whether it will be able to survive. For
instance the current ratio gives the company an insight of whether it will have enough money to pay back its debts and whether it will have to gain
more money in order to cover the costs of its expenses as well as its debts. However the disadvantage of this is that these ratios focuses on specific
areas of the company's financial state and does not look at the overall performance hence it is the duty of Domestic Dog Homes to check whether it is
progressing overall. Strengths and weaknesses: The ratios also point out the strengths and weaknesses of a

Analysing Financial Performance of Coca-Cola
2. Analysing Financial Performance
Analyse the company's financial performance, over two years, using the following ratios (you will need to present your results): * Current ratio* Acid
test ratio* Gearing* Asset turnover ratio* Inventory turnover ratio (if appropriate)* Receivables (debtors') days* Payables (creditors') days* Gross
profit margin* Net profit margin* Return on capital employed (ROCE)* Dividend per share (if information is available)(40 marks) Ratio| 2010| 2011|
Current Ratio=Current assetsCurrent liabilities| 2549724283=1.05| 2157918508=1.17| Acid Test=Liquid assetsCurrent liabilities|
25497–309224283=0.92| 21579–265018508=1.02| Gearing=Non–current ... Show more content on Helpwriting.net ...
Coca Cola have maintained a steady asset turnover ratio 0f 2.51 and 2.50 in 2010 and 2011 respectively. Due to Coca Cola having high sales and
relatively low assets, their asset turnover is likely to be high and earn a low profit on each sale. If Coca Cola wish to improve their asset turnover
ratio, they could improve their sales performance or dispose of surplus or underutilised assets. Inventory turnover measures the company's success
in converting inventories into sales. Coca Cola's current inventory turnover has been 62 days in 2010 and 76.2 days in 2011. This is a relatively
high number, meaning Coca Cola sell their entire inventories 5.89 and 4.79 times a year. This high figure could be due to obsolete inventories,
whereas a lower figure would indicate a more efficient business, because they would sell their inventories more times a year. To improve their
inventory turnover, Coca Cola could hold lower levels of inventories or achieve higher sales without increasing their levels of inventories.
Receivables (or debtors') days calculates the time typically taken by a business to collect the money that it is owed, This is an important ratio,
because granting customers lengthy periods of trade credit may result in a business experiencing liquidity and cash flow problems. Coca Cola have
had receivables days of 38.6 days in 2010 and 46 days in 2011. The lower the figure the better,

Accounting
Major Monitor Ltd. Vs Key Keyboard Inc.
1. Major Monitor Ltd (MML) has higher gross profit margin of 34.7% ($7,080,000/$20,400,000). For every sales dollar, they are able to use 34.7 cents
in the business and their COGS is 65.3 cents per sales dollar. Key Keyboard Inc.'s (KKI) gross profit margin is 31.1%. ($7,669,000/$24,650,000)
They are able to use 31.1 cents in the business and the COGS is 68.9 cents, however as they have larger revenues, they can still thrive and be
successful. MML has a net profit margin of 5.1%. ($1,040,000/$20,400,000) and KKI has a net profit margin of 4.5% ($1,100,000/$24,650,000). Major
Monitor is able to make a larger net profit because their cost of goods sold is less. KKI has an Offer Acceptance... Show more content on
Helpwriting.net ...
Turnover Rate:
KKI: 20/262 = 7.6% MML:34/217 = 15.7%
7. I would prefer to work for Key Keyboard Inc. Although the Gross and Net profit margins are lower than those of Major Monitor Ltd, the HR
metrics are better. The turnover is lower, the job acceptance rate is higher and the cost per employee is less. The environment in which to work in
seems like a much more appealing one. With engaged managers and employees, they can look at different ways that they can reduce their costs to make
higher profit margins.
8. HR Recommendations: – MML needs to look at the reasons for why people are leaving the company. Even though their gross profit margin is
higher, it seems to be at the cost of having happy, engaged employees as their turnover rate is much higher.– KKI needs to look at the costs of
producing their products. They are making higher gross revenues, however relative to their net income, the cost of making the product (ie. Raw
materials, supplies) is much higher than that of MML, which is eating into their Gross and net profits, which could allow for them to make more profit.
– MML needs to have a look at their recruitment process. With their acceptance rate being so low, they need to ensure that they are pursuing the right
candidates and making sure that the terms and conditions of the employment contract are within both the employer and employee's specifications. – KKI

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