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THE BUSINESS AND FINANCIAL PERFORMANCE OF                          PANASONIC AND SONYThan AungACCA Reg: No. 1915848   FOR ...
AGENDA   Introduction, Aim and Objectives of Research       Introduction Reasons for choosing the project topic       A...
Introduction, Aim and Objectives of ResearchReasons for choosing the project topic       Topic → Number (8)          Organ...
Introduction, Aim and Objectives of ResearchAim and Objective of Research Project                         To maximize the ...
Introduction, Aim and Objectives of ResearchResearch Approach                                                         Calc...
Information Gathering & Business techniquesInformation gathering and sources of information Annual report of Panasonic    ...
Information Gathering & Business techniquesAccounting and business techniques      Financial and Accounting Ratios       B...
Research and AnalysisFinancial Performance Analysis : Profitability Trend               Gross Proft      Net Profit      G...
Research and AnalysisFinancial Performance Analysis : Asset Turnover                                       Asset Ultilizat...
Research and AnalysisFinancial Performance Analysis : Working Capital                                      Working Capital...
Research and AnalysisFinancial Performance Analysis : Assets Compositions    Panasonic s Assets Compositon                ...
Research and Analysis Financial Performance Analysis : Sample Tables for Ratios CalculationCurrent Ratio                  ...
Research and AnalysisFinancial Performance Analysis : Debt (Long term) to Debt (Long term) plus Equity for 2009 – 2011    ...
Research and AnalysisFinancial Performance Analysis : Total Debt to Total Equity (2011)                Long term          ...
Research and AnalysisFinancial Performance Analysis : Debt (Long term) to Equity for 2009 – 2011                          ...
Research and AnalysisFinancial Performance Analysis : Changes in Owner’s Equity                          Changes in Owners...
Research and AnalysisFinancial Performance Analysis : Changes in Owner’s Equity                    Changes in Owners Equit...
Research and AnalysisSales Growth Analysis : Growth Rate Movement              Sale growth rate movement year by year (Anc...
(Billion of yen)st quarternd quarterrd quarter                                                                            ...
Research and AnalysisSales Growth Analysis : Geographical sales (International operation)            Panasonic (2009)     ...
Research and AnalysisBusiness Performance Analysis                                Business                                ...
Research and AnalysisConclusion and Recommendation  Panasonic                                                             ...
Research and AnalysisLimitations                   Amount of time   Constraints of                     available      data...
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Presentation of Financial Analysis

  1. 1. THE BUSINESS AND FINANCIAL PERFORMANCE OF PANASONIC AND SONYThan AungACCA Reg: No. 1915848 FOR PERIOD OF 1 APR 2008 TO 31 MAR 2011
  2. 2. AGENDA Introduction, Aim and Objectives of Research  Introduction Reasons for choosing the project topic  Aim of Research Project  Research Approach Information Gathering and Accounting/ Business techniques  Information gathering  Accounting and business techniques Research and Analysis  Financial Performance Analysis  Sales Growth Analysis  Business Performance Analysis  Conclusion and Recommendation  Limitation
  3. 3. Introduction, Aim and Objectives of ResearchReasons for choosing the project topic Topic → Number (8) Organizations → Panasonic and Sony Background → Briefing note for corporate history
  4. 4. Introduction, Aim and Objectives of ResearchAim and Objective of Research Project To maximize the effectiveness of use the firm’s invested fund To understand adequacy of operating cash flows To know the current position and composition of a firm’s resources To distinguish between creditor and owner state against those resources To evaluate changes in wealth and assets in over time To maintain effective controlling and monitoring the business operation Finally, to provide the objective opinion for investment decision to existing and potential investors
  5. 5. Introduction, Aim and Objectives of ResearchResearch Approach Calculati Processing ng the andGathering ratios Looking the transferring and and competitive collectedcollectin trends advantages data into g data. that we . useful need to information. analysis. Demon Classifying strating Identifyin data the g the Conclusion characteristic compar factors. s. able results.
  6. 6. Information Gathering & Business techniquesInformation gathering and sources of information Annual report of Panasonic Library/ Academic Student Account magazines Corporation references and records Letter from Chairman and Financial review of each President to Shareholders Financial News company and Stakeholders Annual report of Sony Audit report of both Other websites Corporation companies
  7. 7. Information Gathering & Business techniquesAccounting and business techniques Financial and Accounting Ratios Business Techniques Profit ability Ratios Growth and Trend Analysis Liquidity and Gearing Ratios PESTEL Analysis Cash Flow and Investor Investment Ratios SWOT Analysis
  8. 8. Research and AnalysisFinancial Performance Analysis : Profitability Trend Gross Proft Net Profit Gross Proft Net Profit Panasonic Panasonic Sony Sony
  9. 9. Research and AnalysisFinancial Performance Analysis : Asset Turnover Asset Ultilization 2 1.8 1.6 1.4Asset turnover ( Times) 1.2 1 (Panasonic) 0.8 (Sony) 0.6 0.4 0.2 0 2009 2010 2011
  10. 10. Research and AnalysisFinancial Performance Analysis : Working Capital Working Capital (billion of ¥) (Sony) (Panasonic) (282.9) 2011 642.8 72.9 2010 990.2 (190.3) 2009 1,194.3
  11. 11. Research and AnalysisFinancial Performance Analysis : Assets Compositions Panasonic s Assets Compositon Sonys Assets Composition Property Plant and Equi Intengible assets Property Plant and Equi Intengible assets Other investment Currnet assets Other investment Currnet assets 9% 30%
  12. 12. Research and Analysis Financial Performance Analysis : Sample Tables for Ratios CalculationCurrent Ratio Quick RatioYear 2009 2010 2011 Year 2009 2010 2011Panasonic 1.60:1 1.35:1 1.23:1 Panasonic 1.21:1 1.03:1 0.91:1Sony 0.95:1 1.02:1 0.93:1 Sony 0.74:1 0.86:1 0.76:1Panasonic PanasonicYear 2009 2010 2011 Year 2009 2010 2011Inventory turnover 6.93 times 6.34 times 7.06 times Trade receivable day 36 days 58 days 44 daysInventory day 50 days 62 days 51 days Trade payable day 44 days 73 days 57 daysInventory conversion cycle 86 days 120 days 95 days Working capital cycle 42 days 47 days 38 daysSony SonyYear 2009 2010 2011 Year 2009 2010 2011Inventory turnover 6.17 times 6.71 times 7.16 times Trade receivable day 40 days 45 days 38 daysInventory day 52 days 48 days 53 days Trade payable day 36 days 61 days 60 daysInventory conversion cycle 93 days 93 days 91 days Working capital cycle 57 days 32 days 31 days
  13. 13. Research and AnalysisFinancial Performance Analysis : Debt (Long term) to Debt (Long term) plus Equity for 2009 – 2011 Panasonic Sony
  14. 14. Research and AnalysisFinancial Performance Analysis : Total Debt to Total Equity (2011) Long term Long term debt, debt, Equity,64. Short term Short term 9% debt, Equity,75. debt, 1%
  15. 15. Research and AnalysisFinancial Performance Analysis : Debt (Long term) to Equity for 2009 – 2011 Panasonic Sony
  16. 16. Research and AnalysisFinancial Performance Analysis : Changes in Owner’s Equity Changes in Owners Equity (Parent + NCI) Panasonic Sony
  17. 17. Research and AnalysisFinancial Performance Analysis : Changes in Owner’s Equity Changes in Owners Equity (Parent + NCI) Panasonic Sony 14.54% 2.14% 2009 2010 2011 -10.62% -14.04% -19.93% -24.53%
  18. 18. Research and AnalysisSales Growth Analysis : Growth Rate Movement Sale growth rate movement year by year (Anchoring) Panasonic Sony 17% 2009 2010 2011 -0.5% -4% -7% -13% -14%
  19. 19. (Billion of yen)st quarternd quarterrd quarter Research and Analysisth quarterst quarternd quarter Sales Growth Analysis : Seasonal Sales Trendrd quarterth quarter Seasonal sales trendst quarternd quarterrd quarterth quarter Sony Panasonic
  20. 20. Research and AnalysisSales Growth Analysis : Geographical sales (International operation) Panasonic (2009) Panasonic (2010) Panasonic (2011) Other Other Other Asia- Areas Areas Asia- Areas Pacific 11% 12% Asia- Pacific 14% 11% Pacific 11% Domesti 12% Domesti c sales Domesti c sales (Japan) c sales (Japan) 53% (Japan) 54%Europe 52% 12% United Europe Europe States 11% United 10% United 13% States States 12% 12% Sony (2009) Sony (2011) Domestic Sony (2011) Other Other Domesti sales Other Domestic Asia- Areas Asia- Areas c sales (Japan) Areas sales Pacific 10% Asia- Pacific 11% (Japan) 24% 11% (Japan) 16% Pacific 18% 30% 18% 30% United Europe States Europe 26% 24% Europe 21% 21% United United States States 20% 20%
  21. 21. Research and AnalysisBusiness Performance Analysis Business Strategies SWOT PESTEL Analysis Analysis
  22. 22. Research and AnalysisConclusion and Recommendation Panasonic Current has created technology is sustainable feasible for Good business future goals corporate Panasonic isplans, achievi Capital and the Own products image and a good ng sales structures investor’s Investment in and robust growing changing and judgment forgrowth, ROC NCA is also continuous commitment company for new loan decision E and NP well-built. of existing and acquired are innovation. making is increased Management potential effective. alsoEPS, dividen and its investors. supported by subordinates. d cover are financialalso attractive reportingfor investors. information.
  23. 23. Research and AnalysisLimitations Amount of time Constraints of available data collection. Reports of Some inherent Chairman and limitations of President Financial ratios
  24. 24. Thank you for attention
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