Bonia Corporation is a leading Malaysian manufacturer of leather goods and fashion products. Over the past year, Bonia has expanded internationally by opening new boutiques in countries like Vietnam, Indonesia, Myanmar, and Cambodia. A ratio analysis of Bonia's financial statements from 2013-2014 shows that the company's profitability has generally improved, as return on equity and net profit margin increased. However, some stability ratios like working capital declined slightly, indicating worsening ability to pay current liabilities. Based on the analysis, Bonia's profitability is strong but some stability concerns remain, warranting further monitoring of key financial ratios.
Presentation for Organizational Behavior course at the School of Management. The presentation is an analysis of lululemon athletica\'s organizational behavior.
This analysis is an attempt understand the structure and dynamics of the lubricant industry in Sri Lanka. The author is of the view that the industry could have some growth potential, however, the presence of 13 players would have a negative impacts on the profitability of the industry. In the long run we may see some consolidation in the industry.
Presentation for Organizational Behavior course at the School of Management. The presentation is an analysis of lululemon athletica\'s organizational behavior.
This analysis is an attempt understand the structure and dynamics of the lubricant industry in Sri Lanka. The author is of the view that the industry could have some growth potential, however, the presence of 13 players would have a negative impacts on the profitability of the industry. In the long run we may see some consolidation in the industry.
Operations management in business assignment sampleElite Assignment
Here is the an assignment writing help sample on operations management, this should help writing an assignment and learning to write an assignment on this topic.
Sample Report On Operation Management in Business By Global Assignment HelpAmelia Jones
Operation management is the most important section of business management. In this process, management of business formulates various strategies for the assessment and optimum allocation of different kinds of resources and functions to get the desired outcomes. For more information regarding Operation Management in Business read our complete sample.
This report is prepared in order to assess a customer journey map is merely an illustration of all the touch-points when customers come into contact with Keells Super online or offline platforms. And using the surveys to gather voice of customer insights about the Keells Super experience is a great way to understand how our customers and the company are performing in the eyes of consumers.
In this report we will discuss about Phase– Introduction, Introduction of a Company, Brief History, International / National Introduction, Vision, Mission, Core Values, Goals, Nature of Business, Type of Ownership, Identify Key Players and Roles, Organizational Hierarchy, Location(s) of Facility, Number of Technical Employees, Products / Services (single product), Phase– EXTERNAL ANALYSIS, Natural Environment:, Natural Resource Coca Cola need, Present and Future needs of Natural Resources, International Arrangement of Water, Issues they face during arranging and managing, Task Environment: Porter’sForces Model, When (situation), Why (objective / reasons), How (process), who (participants), Issues faced, In what format they collected the data of Porter’s Analysis, What benefits they get from conducting PORTER’s Analysis, Societal Environment: PESTEL Analysis, Phase– Internal Analysis: Organizational Perspective, Vision / Mission / Core Values (discuss separately), Vision, Mission, Core Values, Organizational Policies, CLIMATE CHANGE POLICY, CODE OF BUSINESS CONDUCT(INTEGRITY IN THE COMPANY), GUIDANCE FROM CORE COMPLIANCE OFFICER, ENVIRONMENTAL POLICY, HUMAN RIGHTS POLICY, POST-CONSUMER PACKAGING WASTE MANAGEMENT POLICY STATEMENT, Organizational Culture, How Policies and Core Values are helping in developing culture in their organization (examples), What Factors are Influencing their culture and How, Through what method(s) keep the culture alive, Organizational Structure, Degree to which organizational design elements exit in company structure , Core competencies, What are the company-wide core competencies, Which and How capabilities are linked with each core competency, Which and How resources are linked with each capabilities, On the basis of market analysis (Phase ), evaluate each core competency through Criteria Matrix, Coca - Cola Porter's Value Chain Analysis, Inbound Logistics, Operations, Outbound Logistics, Sales and Marketing, Service, Strategic Objectives, WE FOCUSED ON DRIVING REVENUE AND PROFIT GROWTH, WE INVESTED IN OUR BRANDS AND BUSINESS, WE BECAME MORE EFFICIENT, WE SIMPLIFIED OUR COMPANY, Current Strategies (to achieve above objective) (combination of strategies / single strategy for each objective), Corporate Level Strategies, Business level strategies, Functional level strategies, Financial Strategies, Identify Rival Firms: PepsiCo, PepsiCo’s Strengths (Internal Strategic Factors), PepsiCo’s Weaknesses (Internal Strategic Factors), Opportunities for PepsiCo (External Strategic Factors), Threats Facing PepsiCo (External Strategic Factors), Objectives of PepsiCo, PepsiCo’s Generic Strategies, SWOT Analysis , Phase– Gap Analysis & Recommendations, External Analysis, Internal Analysis
The existing business environment is very turbulent so corporate houses find it very difficult in managing their financial statement. In such scenario, financial management plays significant role for the companies for managing and organizing their financial data and
statements. In the following study different financial tools and techniques will be applied on the London Woods company to analyze its financial performance which will help it in decision making.
Issues and ethics in finance (fin 657) - How hackers steal $81 million in Ban...Hafizah Jupri
The illegal activities undertaken by criminals for financial gain, which exploit vulnerabilities in the use of the internet and other electronic systems to illicitly access or attack information and services used by citizens, business and government.
The assignment analysis about the potential local brand of Nature‟s Secrets and Forever which satisfy the consumers. Also, the brands are the good competitive advantage compare with other local and foreign brands.
Operations management in business assignment sampleElite Assignment
Here is the an assignment writing help sample on operations management, this should help writing an assignment and learning to write an assignment on this topic.
Sample Report On Operation Management in Business By Global Assignment HelpAmelia Jones
Operation management is the most important section of business management. In this process, management of business formulates various strategies for the assessment and optimum allocation of different kinds of resources and functions to get the desired outcomes. For more information regarding Operation Management in Business read our complete sample.
This report is prepared in order to assess a customer journey map is merely an illustration of all the touch-points when customers come into contact with Keells Super online or offline platforms. And using the surveys to gather voice of customer insights about the Keells Super experience is a great way to understand how our customers and the company are performing in the eyes of consumers.
In this report we will discuss about Phase– Introduction, Introduction of a Company, Brief History, International / National Introduction, Vision, Mission, Core Values, Goals, Nature of Business, Type of Ownership, Identify Key Players and Roles, Organizational Hierarchy, Location(s) of Facility, Number of Technical Employees, Products / Services (single product), Phase– EXTERNAL ANALYSIS, Natural Environment:, Natural Resource Coca Cola need, Present and Future needs of Natural Resources, International Arrangement of Water, Issues they face during arranging and managing, Task Environment: Porter’sForces Model, When (situation), Why (objective / reasons), How (process), who (participants), Issues faced, In what format they collected the data of Porter’s Analysis, What benefits they get from conducting PORTER’s Analysis, Societal Environment: PESTEL Analysis, Phase– Internal Analysis: Organizational Perspective, Vision / Mission / Core Values (discuss separately), Vision, Mission, Core Values, Organizational Policies, CLIMATE CHANGE POLICY, CODE OF BUSINESS CONDUCT(INTEGRITY IN THE COMPANY), GUIDANCE FROM CORE COMPLIANCE OFFICER, ENVIRONMENTAL POLICY, HUMAN RIGHTS POLICY, POST-CONSUMER PACKAGING WASTE MANAGEMENT POLICY STATEMENT, Organizational Culture, How Policies and Core Values are helping in developing culture in their organization (examples), What Factors are Influencing their culture and How, Through what method(s) keep the culture alive, Organizational Structure, Degree to which organizational design elements exit in company structure , Core competencies, What are the company-wide core competencies, Which and How capabilities are linked with each core competency, Which and How resources are linked with each capabilities, On the basis of market analysis (Phase ), evaluate each core competency through Criteria Matrix, Coca - Cola Porter's Value Chain Analysis, Inbound Logistics, Operations, Outbound Logistics, Sales and Marketing, Service, Strategic Objectives, WE FOCUSED ON DRIVING REVENUE AND PROFIT GROWTH, WE INVESTED IN OUR BRANDS AND BUSINESS, WE BECAME MORE EFFICIENT, WE SIMPLIFIED OUR COMPANY, Current Strategies (to achieve above objective) (combination of strategies / single strategy for each objective), Corporate Level Strategies, Business level strategies, Functional level strategies, Financial Strategies, Identify Rival Firms: PepsiCo, PepsiCo’s Strengths (Internal Strategic Factors), PepsiCo’s Weaknesses (Internal Strategic Factors), Opportunities for PepsiCo (External Strategic Factors), Threats Facing PepsiCo (External Strategic Factors), Objectives of PepsiCo, PepsiCo’s Generic Strategies, SWOT Analysis , Phase– Gap Analysis & Recommendations, External Analysis, Internal Analysis
The existing business environment is very turbulent so corporate houses find it very difficult in managing their financial statement. In such scenario, financial management plays significant role for the companies for managing and organizing their financial data and
statements. In the following study different financial tools and techniques will be applied on the London Woods company to analyze its financial performance which will help it in decision making.
Issues and ethics in finance (fin 657) - How hackers steal $81 million in Ban...Hafizah Jupri
The illegal activities undertaken by criminals for financial gain, which exploit vulnerabilities in the use of the internet and other electronic systems to illicitly access or attack information and services used by citizens, business and government.
The assignment analysis about the potential local brand of Nature‟s Secrets and Forever which satisfy the consumers. Also, the brands are the good competitive advantage compare with other local and foreign brands.
This particular project is based on ratio analysis of Coca-Cola International. I have analyzed two years financial performance of Coke i.e. from 2011 to 2012. I hope my this effort will help other interested students.
Have you ever wondered how search works while visiting an e-commerce site, internal website, or searching through other types of online resources? Look no further than this informative session on the ways that taxonomies help end-users navigate the internet! Hear from taxonomists and other information professionals who have first-hand experience creating and working with taxonomies that aid in navigation, search, and discovery across a range of disciplines.
This presentation by Morris Kleiner (University of Minnesota), was made during the discussion “Competition and Regulation in Professions and Occupations” held at the Working Party No. 2 on Competition and Regulation on 10 June 2024. More papers and presentations on the topic can be found out at oe.cd/crps.
This presentation was uploaded with the author’s consent.
This presentation, created by Syed Faiz ul Hassan, explores the profound influence of media on public perception and behavior. It delves into the evolution of media from oral traditions to modern digital and social media platforms. Key topics include the role of media in information propagation, socialization, crisis awareness, globalization, and education. The presentation also examines media influence through agenda setting, propaganda, and manipulative techniques used by advertisers and marketers. Furthermore, it highlights the impact of surveillance enabled by media technologies on personal behavior and preferences. Through this comprehensive overview, the presentation aims to shed light on how media shapes collective consciousness and public opinion.
Acorn Recovery: Restore IT infra within minutesIP ServerOne
Introducing Acorn Recovery as a Service, a simple, fast, and secure managed disaster recovery (DRaaS) by IP ServerOne. A DR solution that helps restore your IT infra within minutes.
Sharpen existing tools or get a new toolbox? Contemporary cluster initiatives...Orkestra
UIIN Conference, Madrid, 27-29 May 2024
James Wilson, Orkestra and Deusto Business School
Emily Wise, Lund University
Madeline Smith, The Glasgow School of Art
0x01 - Newton's Third Law: Static vs. Dynamic AbusersOWASP Beja
f you offer a service on the web, odds are that someone will abuse it. Be it an API, a SaaS, a PaaS, or even a static website, someone somewhere will try to figure out a way to use it to their own needs. In this talk we'll compare measures that are effective against static attackers and how to battle a dynamic attacker who adapts to your counter-measures.
About the Speaker
===============
Diogo Sousa, Engineering Manager @ Canonical
An opinionated individual with an interest in cryptography and its intersection with secure software development.
International Workshop on Artificial Intelligence in Software Testing
Accounting assignment-finalized
1. SCHOOL OF ARCHITECTURE, BUILDING & DESIGN
FOUNDATION IN NATURAL & BUILT ENVIRONMENT
August Intake 2014
Semester 2
Basic Accounting (FNBE0145)
Lecturer : Mr. Chang Jau Ho
Assignment : Financial Ratio Analysis
Company : BONIA CORPORATION Berhad
Name Student ID No
Ng Huoy Miin 0319097
Trace Gew Yee 0320269
1
2. Content
Title Page
Company Background 3
Recent Development 4
Ratio Analysis & P/E Ratio 5 9
Investment Recommendation 10 11
Appendix
Appendix A: Consolidated Balance Sheet
Appendix B: Consolidated Statements of Income
12 25
References 26
2
5. Profitability
Ratios
2013 (RM,000) 2014 (RM,000)
Return on
Equity (ROE) %x100Net Profit
Average O/E
= x100% 41000
(284,259+315,503)÷2
= x100% 41,348
299,881
=13.79%
%x100Net Profit
Average O/E
x100%= 55000
(315,503+360,620)÷2
= x100% 55,123
338,062
=16.27%
Net Profit
Margin
(NPM)
%x100Net Sales
Net Profit
= x100%41,348
632,318
=6.54%
%x100Net Sales
Net Profit
= x100%55,123
691,608
=7.97%
Gross Profit
Margin
(GPM)
%x100Net Sales
Gross Profit
= x100% 632,318
385,616
=60.98%
%x100Net Sales
Gross Profit
= x100%422,275
691,608
=61.05%
Selling
Exp.Ratio
(SER)
%x100Net Sales
Total Selling Exp.
= x100%632,318
191,177
=30.23%
%x100Net Sales
Total Selling Exp.
= x100% 691,608
204,944
=29.63%
General Exp.
Ratio (GER) %x100Net Sales
Total General Exp.
= x100%632,318
121,853
=19.27%
%x100Net Sales
Total General Exp.
= x100% 691,608
131,253
=18.98%
Financial
Exp.
Ratio (FER)
x100%Net Sales
Total Financial Exp.
= x100%7,499
632,318
=1.18%
x100%Net Sales
Total Financial Exp.
= x100%8,085
691,608
=1.17%
5
6. Profitable Stability
Over the year 2013 and 2014, The Return Of Equity (ROE) has
increased from 13.79% to 16.27%. This means the owner has received
more return of the capital compare to last year.
Over the year 2013 and 2014, Net Profit Margin (NPM)has increased
from 6.54% to 7.97%. This means the ability of controlling the
expenses has become better compare to last year.
Over the year 2013 and 2014, Gross Profit Margin (GPM)has
increased from 60.98% to 61.05%. This means the business has
become better with the ability of controlling the COGS expenses
compare to last year.
Over the year 2013 and 2014, Selling Expense Ratio (SER) has
decreased from 30.23% to 29.63%. This means the business has
become better with the ability of controlling the selling expense
compared to last year.
Over the year 2013 and 2014, General Expense Ratio (GER)has
decreased from 19.27% to 18.98%. This means the business has
become better with the ability of controlling the general expense
compared to last year.
Over the year 2013 and 2014, Financial Expense Ratio (FER)has
decreased from 1.18% to 1.17%. This means the business has become
better with the ability of controlling the financial expense compared to
last year.
6
7. Stability Ratios 2013 (RM ’000) 2014 (RM ’000)
Working Capital
(WCR) Total Current Asset
Total Current Liabilities
= 112890
292245
2.6 : 1=
Total Current Asset
Total Current Liabilities
= 135474
327258
.4= 2 : 1
Total Debt
(TDR) ×100%Total Assets
Total Liabilities
×100%= 492996
177493
6%= 3
×100%Total Assets
Total Liabilities
×100%= 613088
252468
1.2%= 4
Stock Turnover
(STR) 65 days÷3 Cost ofGood Sold
Average Inventory
65÷= 3 246702
( 83958+110280 )÷2
143.7 days=
65 days÷3 Cost ofGood Sold
Average Inventory
65÷= 3 269333
( 144620+110280 )÷2
172.7 days=
Debtor
Turnover (DTR) 65 days÷3 Credit Sales
Average Debtors
65÷= 3 316159
( 105384+89546 )÷2
112.5 days=
65 days÷3 Credit Sales
Average Debtors
65÷= 3 345804
( 105384+112265 )÷2
114.9 days=
Interest
Coverage (ICR) Net Profit
Interest Exp.+Net Profit
= 47568
(3535+47568)
1.074 times=
Net Profit
Interest Exp.+Net Profit
= 60590
(3972+60590)
1.066 times=
7
8. Stability Ratios
Over the year 2013 and 2014, the Working Capital (WCR) has
decreased from 2.6 to 2.4. This means the business’ ability to pay back
his/her current liabilities were getting worse. In addition, it does
satisfy the 2:1 ratio.
Over the year 2013 and 2014, the Total Debt (TDR)has increased
from 36% to 41.2%. This means the business’ total debt has increased.
However, it does not exceed the maximum 50% limit.
Over the year 2013 and 2014, the Stock Turnover (STR)has
increased from 143.7 days to 172.7 days. This means the business is
selling the products slower.
Over the year 2013 and 2014, the Debtor Turnover (DTR)has
increased from 112.5 days to 114.9 days. This means the business
using more time to collect the debt.
Over the year 2013 and 2014, the Interest Coverage (ICR) has
decreased from 1.074 times to 1.066 times. This means the business’
ability to pay his/her interest expenses is getting worse. In addition, it
does not satisfy the minimum requirement of 5 times.
8
9. Price Earning Ratio (P/E Ratio)
BONIA’s current share price is $40.10 per share and its Earning Per Share (EPS) is
$2.67.
P/E Ratio
= Current Share Price
Earning Share Price
= 0.99
0.0627
= 15.79
This shows that the Price Earning Ratio (P/E Ratio) for BONIA is 15.79. It means
that an investor who invests now will have to wait 16 years to recoup his
investment.
9
