commercial metals Q1 09_Other Financial
•
0 likes•226 views
This document from Commercial Metals Company discusses non-GAAP financial measures that the company uses internally and discloses publicly, including EBITDA, total capitalization, long-term debt to capitalization ratio, total debt to capitalization plus short-term debt ratio, and current ratio. It provides the calculations and figures for these measures as of November 30, 2008, such as EBITDA of $163,914, long-term debt to capitalization ratio of 42.0%, and current ratio of 2.1.
Report
Share
Report
Share
Download to read offline
Recommended
Teoría rentas y anualidades Prof. Antonio Contreras
Presentación teórica del manejo de rentas y Anualidades en el Sistema financiero de las Matemáticas...
Mekesson Quarterly Reports 2009 3rd
This document is McKesson Corporation's quarterly report filed with the SEC for the quarter ended December 31, 2008. It includes McKesson's condensed consolidated financial statements and notes. Some key details:
- Revenues for the quarter were $27.1 billion, a 2% increase from the same period last year.
- Net loss for the quarter was $20 million, compared to net income of $201 million in the prior year quarter.
- The filing includes McKesson's condensed consolidated balance sheets, statements of operations, and statements of cash flows for the periods presented.
Hanrick Curran Audit Training - Tax Effect Accounting - June 2012
Training slides for audit staff in how to prepare and audit company tax calculations that comply with IAS 12 / AASB 112 Income Taxes
Teoría amortización y fondo de amortización. Prof. Antonio Contreras
Teoría amortización y fondo de amortización. Prof. Antonio ContrerasAntonio Ramón Contreras Velásquez
Presentación del manejo teórico de la Amortización de Deudas y el Fondo de Amortización de Ahorros en las Operaciones Financierasdanaher 03-2Qsupp
This document from Danaher Corporation provides supplemental financial information including free cash flows, debt to total capital ratios, and net debt to total capital ratios for quarters ending in March and June of 2002 and 2003. Free cash flow increased from the prior year periods, while debt to total capital and net debt to total capital ratios decreased from the end of 2002 to the end of June 2003 due to an increase in cash and equity and a decrease in total debt. Management uses these metrics to evaluate the company's ability to generate cash, leverage over time, and access additional borrowing.
UBA 2018 annual report
This document is the directors' report for United Bank for Africa PLC for the year ended 31 December 2018. It summarizes the bank's financial results including profit before tax of NGN106.77 billion and profit after tax of NGN78.61 billion. It discusses the proposed dividend of N0.65 per share and lists the bank's directors and their shareholdings. It also provides an analysis of the bank's shareholding structure and notes that no shareholder holds more than 5% of shares except Stanbic Nominees and Heirs Holdings.
Topic 5 slides accounting for income tax
The document outlines the learning objectives for a topic on accounting for income tax. The five learning objectives are: 1) Explain differences between accounting and tax treatments, 2) Calculate taxable profit and account for current tax expense, 3) Explain transactions with current and future tax consequences, 4) Account for movements in deferred tax accounts and tax rate changes, and 5) Specify disclosures required by an accounting standard on income taxes. The document repeats these learning objectives over multiple slides.
Documents About [Fico]
This document contains a list of 73 documents related to FICO scores. The documents cover various topics about FICO scores including what a FICO score is, how to improve your FICO score, factors that affect your FICO score, differences between FICO and VantageScore credit scoring systems, and how lenders use FICO scores to evaluate loan and credit card applications.
Recommended
Teoría rentas y anualidades Prof. Antonio Contreras
Presentación teórica del manejo de rentas y Anualidades en el Sistema financiero de las Matemáticas...
Mekesson Quarterly Reports 2009 3rd
This document is McKesson Corporation's quarterly report filed with the SEC for the quarter ended December 31, 2008. It includes McKesson's condensed consolidated financial statements and notes. Some key details:
- Revenues for the quarter were $27.1 billion, a 2% increase from the same period last year.
- Net loss for the quarter was $20 million, compared to net income of $201 million in the prior year quarter.
- The filing includes McKesson's condensed consolidated balance sheets, statements of operations, and statements of cash flows for the periods presented.
Hanrick Curran Audit Training - Tax Effect Accounting - June 2012
Training slides for audit staff in how to prepare and audit company tax calculations that comply with IAS 12 / AASB 112 Income Taxes
Teoría amortización y fondo de amortización. Prof. Antonio Contreras
Teoría amortización y fondo de amortización. Prof. Antonio ContrerasAntonio Ramón Contreras Velásquez
Presentación del manejo teórico de la Amortización de Deudas y el Fondo de Amortización de Ahorros en las Operaciones Financierasdanaher 03-2Qsupp
This document from Danaher Corporation provides supplemental financial information including free cash flows, debt to total capital ratios, and net debt to total capital ratios for quarters ending in March and June of 2002 and 2003. Free cash flow increased from the prior year periods, while debt to total capital and net debt to total capital ratios decreased from the end of 2002 to the end of June 2003 due to an increase in cash and equity and a decrease in total debt. Management uses these metrics to evaluate the company's ability to generate cash, leverage over time, and access additional borrowing.
UBA 2018 annual report
This document is the directors' report for United Bank for Africa PLC for the year ended 31 December 2018. It summarizes the bank's financial results including profit before tax of NGN106.77 billion and profit after tax of NGN78.61 billion. It discusses the proposed dividend of N0.65 per share and lists the bank's directors and their shareholdings. It also provides an analysis of the bank's shareholding structure and notes that no shareholder holds more than 5% of shares except Stanbic Nominees and Heirs Holdings.
Topic 5 slides accounting for income tax
The document outlines the learning objectives for a topic on accounting for income tax. The five learning objectives are: 1) Explain differences between accounting and tax treatments, 2) Calculate taxable profit and account for current tax expense, 3) Explain transactions with current and future tax consequences, 4) Account for movements in deferred tax accounts and tax rate changes, and 5) Specify disclosures required by an accounting standard on income taxes. The document repeats these learning objectives over multiple slides.
Documents About [Fico]
This document contains a list of 73 documents related to FICO scores. The documents cover various topics about FICO scores including what a FICO score is, how to improve your FICO score, factors that affect your FICO score, differences between FICO and VantageScore credit scoring systems, and how lenders use FICO scores to evaluate loan and credit card applications.
2 q09 earnings_presentation_final
The document summarizes JPMorgan Chase's 2Q09 financial results. Key highlights include:
- Net income of $2.7 billion and earnings per share of $0.28.
- Record firmwide revenue of $27.7 billion for the first half of 2009.
- Maintained a strong capital position with a Tier 1 capital ratio of 9.7% and Tier 1 common ratio of 7.7%.
- Extended $150 billion in new credit and approved 138,000 mortgage modifications in 2Q09.
Accounting standards mandatory as on july 01
This document lists 29 Indian Accounting Standards that became mandatory for use on July 1, 2012. The standards cover a wide range of accounting topics such as disclosure of policies, valuation of inventories, treatment of cash flows, contingencies, depreciation, revenue recognition, foreign exchange rates, government grants, investments, amalgamations, employee benefits, borrowing costs, segment reporting, related parties, leases, earnings per share, taxes, associates, discontinuing operations, interim reporting, intangible assets, joint ventures, impairment of assets, and provisions.
Prisantion
This document outlines the theoretical framework of accounting that was presented by Mohammed Alsaikhan and Fahad Alrobai. The goals of the session were to familiarize participants with the concept of accounting, understand who benefits from accounting information, determine the characteristics of accounting information, identify branches of accounting, and learn about the assumptions and principles that govern financial operations. The agenda covered an introduction to financial accounting, assumptions and principles of accounting, practice exercises, and a summary. Key topics included definitions of accounting, beneficiaries of accounting information, characteristics like relevance and clarity, branches like financial and cost accounting, and assumptions and principles like historical cost, revenue recognition, and consistency.
IAS 12 INCOME TAX
This document provides an overview of IAS 12 Income Taxes. It discusses current tax, over/under provision from previous periods, and deferred tax. Current tax is the estimated tax payable for the period. Over/under provision refers to adjustments made in the following period if the previous estimate was too high or low. Deferred tax arises from temporary differences between accounting and taxable profits. The document also covers operating and finance leases under IAS 17, and the accounting for financial instruments under IAS 32 including shares, share premium, and redeemable preference shares.
1 q11 earnings_presentation_final
The document summarizes JPMorgan Chase's financial results for the first quarter of 2011. Key highlights include:
- Net income of $5.6 billion and earnings per share of $1.28.
- Card Services reported net income of $1.3 billion compared to a net loss in the prior year, driven by lower credit costs.
- The Investment Bank reported net income of $2.4 billion on revenues of $8.2 billion, with strong fixed income and equity markets revenue.
- Retail Financial Services reported a net loss of $937 million in its mortgage banking business due to losses from mortgage servicing rights.
Accounting for Income Tax
This chapter from the textbook Intermediate Accounting discusses accounting for income taxes. It covers differences between pre-tax financial income and taxable income, temporary and permanent differences that result in future taxable or deductible amounts, deferred tax assets and liabilities, applying tax rates, net operating losses, and the asset-liability method for income tax accounting. The chapter is prepared by Jep Robertson and Renae Clark of New Mexico State University.
Accounting for Grants, Reliefs and Loans Presentation - 10th February 2021
This document summarizes the accounting treatment for various Covid-19 related grants, reliefs, and loans under UK GAAP. It discusses how government grants should be recognized as income and not offset against related costs. It also covers rent concessions, CBILS and bounce back loans, time to pay arrangements, and considerations for going concern assessments. Auditors must understand the revised requirements of ISA (UK) 570 for December 2020 year-end audits. Ensuring the proper accounting for Covid-19 programs and disclosing any material uncertainties is important.
Documents About [Home Mortgage Refinancing]
This document contains a list of 36 articles related to home mortgage refinancing. The articles discuss various topics about refinancing a home mortgage including finding lenders, refinancing after bankruptcy, understanding the refinancing process and how refinancing can help reduce costs and debt. Additional articles provide advice on comparing refinancing options, lowering interest rates and terms, and common reasons homeowners may want to refinance their home mortgage.
2 q11 earnings_presentation_final
1. In 2Q11, JPMorgan Chase reported net income of $5.4 billion on revenue of $27.4 billion, with EPS of $1.27 per share.
2. Significant items impacting results included a $1 billion benefit from reduced loan loss reserves in Card Services, $620 million in securities gains in Corporate, a $1 billion expense for estimated foreclosure costs in Retail Financial Services, and $787 million in additional litigation reserves in Corporate.
3. The Investment Bank reported net income of $2.1 billion on revenue of $7.3 billion, with strong performance across most businesses. Retail Financial Services reported a net loss of $454 million due to
ameriprise Q308_Release
- Ameriprise Financial reported a net loss of $70 million for Q3 2008 compared to net income of $198 million in Q3 2007, driven by $301 million in after-tax losses from credit market dislocations.
- Excluding credit market losses, core operating earnings were $231 million after-tax for Q3 2008 compared to $237 million after-tax for Q3 2007.
- The company maintained a strong balance sheet with over $4 billion in cash and cash equivalents and expects to have $1 billion in excess capital at the end of 2008 after allocating capital to acquisitions.
AS 22 - Accounting for Tax of Income
As 22 final,AS 22 has become applicable to all listed companies with effect from 01/04/2001. The AS will also be applicable to all non-listed corporates with effect from 01/04/2002 and all other non-corporate entities with effect from 01/04/2003. Hence, now in financial statements two taxes will be accounted for (a) current income tax and (b) deferred income tax. AS 22 is a measurement standard meaning thereby that it involves accounting along with disclosure requirement in financial statements.
Gain Confidence: Introduction to Financial Statement Analysis
The document provides an overview and introduction to financial statement analysis. It discusses the goals of understanding basic financial statements including the balance sheet, income statement, and statement of cash flows. It provides examples of how these statements interact using a fictional company as an illustration. The document also covers topics such as the difference between taxable income and net income, common financial metrics, and when additional analysis may be needed.
Uop acc 545 final exam guide new
acc 545,uop acc 545,uop acc 545 entire course,uop acc 545 week 1,uop acc 545 week 2,uop acc 545 week 3,uop acc 545 week 4,uop acc 545 week 5,uop acc 545 week 6,uop acc 545 tutorials,acc 545 assignments,acc 545 help
Financial acc mba 1
This document outlines the course contents for Financial Accounting (MBA-1). The purpose of the course is to orient students to accounting as a management information system. It is designed for those with a basic understanding of accounting principles. The course covers topics such as the accounting equation, accounting cycle, adjustments, financial statements, cash management, and corporations. Students will learn about accounting standards and develop analytical and critical thinking skills for business. The detailed contents list 15 topics to be discussed over the course, including introduction to GAAP, accounting cycle, cash flow statements, uncollectible receivables, bonds, and corporate accounting.
Q1 2009 Earning Report of Frontier Financial Corporation
Frontier Financial Corporation announced its financial results for the first quarter of 2009, reporting a net loss of $33.8 million compared to a net loss of $89.5 million in the previous quarter and net income of $15.5 million in the first quarter of 2008. Nonperforming assets increased significantly due to continued pressure from the uncertain economy and housing market. In response, the company is taking steps to strengthen its capital position and reduce expenses while continuing to recognize loan quality deterioration and charge offs.
ameriprise AMPQ32007AmeripriseFinancialFinal_2
- Ameriprise Financial reported a 14% increase in net income for Q3 2007 to $198 million compared to Q3 2006. Adjusted earnings increased 3% to $237 million, excluding separation costs.
- Earnings per share increased 17% to $0.83 for Q3 2007 compared to Q3 2006, while adjusted earnings per share increased 5% to $0.99.
- Revenues grew 11% to $2.2 billion in Q3 2007 driven by strong growth in management fees, distribution fees, and net investment income from hedges.
KNOT Offshore Partners Q2 2013 results presentation
KNOT Offshore Partners LP reported results for the second quarter of 2013 following its initial public offering in April 2013. The company generated net income of $4.0 million, operating income of $7.4 million, and Adjusted EBITDA of $12.7 million for the quarter. It declared a distribution of $0.3173 per unit and acquired the company owning the Carmen Knutsen shuttle tanker for $145 million less existing debt of $89 million in August 2013. Management recommended increasing distributions by 6 cents per quarter starting in the third quarter of 2013, representing a 16% increase.
dover 4Q08_Supplement
During the fourth quarter of 2008:
- The company repurchased 10 million shares at an average price of $46.15 per share, completing its $500 million share repurchase program.
- It acquired one company for $3.9 million to boost its Fluid Management segment.
- It sold a line of business for a $7.5 million gain in its Electronic Technologies segment.
- It incurred tax expenses of $28 million related to prior tax matters and discontinued operations.
SGS 2022 Full Year Results Alternative Performance Measures Report
This document presents and defines the Group’s alternative performance measures (APMs), not defined by IFRS which are used
to evaluate financial and operational performance. Where relevant, a reconciliation to the information included in our IFRS consolidated
financial statements is presented. Management deems these performance measures as a useful source of information when taking
strategic decisions and managing the operations. These APMs are disclosed in the annual report, the half year report and other external
communications to investors, as well as available under: www.sgs.com/en/our-company/investor-relations/reports-and-presentations
SGS 2022 Half Year Results Alternative Performance Measures Report
A strong operational performance in H1 2022 despite challenging market conditions. https://bit.ly/3cq3yKE
SGS 2021 Half Year Results Alternative Performance Measures Report
This document defines and provides calculations for alternative performance measures (APMs) used by the company to evaluate financial and operational performance in addition to IFRS measures. It includes definitions for constant currency, organic revenue growth, adjusted operating income, adjusted operating income margin, EBITDA, adjusted EBITDA, free cash flow, operating net working capital as a percentage of revenues, return on invested capital, and net debt. Formulas are provided for calculating each APM and reconciling them to figures from the financial statements.
bank of new york mellon corp 3q 08 earnings
The Bank of New York Mellon Corporation reported third quarter 2008 results. Revenue increased 8% year-over-year excluding certain items. Earnings per share were $0.26, down 54% from the prior year. Assets under management totaled $1.067 trillion and assets under custody/administration were $22.4 trillion. The company continued to exceed merger-related expense and revenue synergy targets. Capital ratios were unchanged from the prior quarter despite mark-to-market losses and a 33% larger balance sheet.
More Related Content
What's hot
2 q09 earnings_presentation_final
The document summarizes JPMorgan Chase's 2Q09 financial results. Key highlights include:
- Net income of $2.7 billion and earnings per share of $0.28.
- Record firmwide revenue of $27.7 billion for the first half of 2009.
- Maintained a strong capital position with a Tier 1 capital ratio of 9.7% and Tier 1 common ratio of 7.7%.
- Extended $150 billion in new credit and approved 138,000 mortgage modifications in 2Q09.
Accounting standards mandatory as on july 01
This document lists 29 Indian Accounting Standards that became mandatory for use on July 1, 2012. The standards cover a wide range of accounting topics such as disclosure of policies, valuation of inventories, treatment of cash flows, contingencies, depreciation, revenue recognition, foreign exchange rates, government grants, investments, amalgamations, employee benefits, borrowing costs, segment reporting, related parties, leases, earnings per share, taxes, associates, discontinuing operations, interim reporting, intangible assets, joint ventures, impairment of assets, and provisions.
Prisantion
This document outlines the theoretical framework of accounting that was presented by Mohammed Alsaikhan and Fahad Alrobai. The goals of the session were to familiarize participants with the concept of accounting, understand who benefits from accounting information, determine the characteristics of accounting information, identify branches of accounting, and learn about the assumptions and principles that govern financial operations. The agenda covered an introduction to financial accounting, assumptions and principles of accounting, practice exercises, and a summary. Key topics included definitions of accounting, beneficiaries of accounting information, characteristics like relevance and clarity, branches like financial and cost accounting, and assumptions and principles like historical cost, revenue recognition, and consistency.
IAS 12 INCOME TAX
This document provides an overview of IAS 12 Income Taxes. It discusses current tax, over/under provision from previous periods, and deferred tax. Current tax is the estimated tax payable for the period. Over/under provision refers to adjustments made in the following period if the previous estimate was too high or low. Deferred tax arises from temporary differences between accounting and taxable profits. The document also covers operating and finance leases under IAS 17, and the accounting for financial instruments under IAS 32 including shares, share premium, and redeemable preference shares.
1 q11 earnings_presentation_final
The document summarizes JPMorgan Chase's financial results for the first quarter of 2011. Key highlights include:
- Net income of $5.6 billion and earnings per share of $1.28.
- Card Services reported net income of $1.3 billion compared to a net loss in the prior year, driven by lower credit costs.
- The Investment Bank reported net income of $2.4 billion on revenues of $8.2 billion, with strong fixed income and equity markets revenue.
- Retail Financial Services reported a net loss of $937 million in its mortgage banking business due to losses from mortgage servicing rights.
Accounting for Income Tax
This chapter from the textbook Intermediate Accounting discusses accounting for income taxes. It covers differences between pre-tax financial income and taxable income, temporary and permanent differences that result in future taxable or deductible amounts, deferred tax assets and liabilities, applying tax rates, net operating losses, and the asset-liability method for income tax accounting. The chapter is prepared by Jep Robertson and Renae Clark of New Mexico State University.
Accounting for Grants, Reliefs and Loans Presentation - 10th February 2021
This document summarizes the accounting treatment for various Covid-19 related grants, reliefs, and loans under UK GAAP. It discusses how government grants should be recognized as income and not offset against related costs. It also covers rent concessions, CBILS and bounce back loans, time to pay arrangements, and considerations for going concern assessments. Auditors must understand the revised requirements of ISA (UK) 570 for December 2020 year-end audits. Ensuring the proper accounting for Covid-19 programs and disclosing any material uncertainties is important.
Documents About [Home Mortgage Refinancing]
This document contains a list of 36 articles related to home mortgage refinancing. The articles discuss various topics about refinancing a home mortgage including finding lenders, refinancing after bankruptcy, understanding the refinancing process and how refinancing can help reduce costs and debt. Additional articles provide advice on comparing refinancing options, lowering interest rates and terms, and common reasons homeowners may want to refinance their home mortgage.
2 q11 earnings_presentation_final
1. In 2Q11, JPMorgan Chase reported net income of $5.4 billion on revenue of $27.4 billion, with EPS of $1.27 per share.
2. Significant items impacting results included a $1 billion benefit from reduced loan loss reserves in Card Services, $620 million in securities gains in Corporate, a $1 billion expense for estimated foreclosure costs in Retail Financial Services, and $787 million in additional litigation reserves in Corporate.
3. The Investment Bank reported net income of $2.1 billion on revenue of $7.3 billion, with strong performance across most businesses. Retail Financial Services reported a net loss of $454 million due to
ameriprise Q308_Release
- Ameriprise Financial reported a net loss of $70 million for Q3 2008 compared to net income of $198 million in Q3 2007, driven by $301 million in after-tax losses from credit market dislocations.
- Excluding credit market losses, core operating earnings were $231 million after-tax for Q3 2008 compared to $237 million after-tax for Q3 2007.
- The company maintained a strong balance sheet with over $4 billion in cash and cash equivalents and expects to have $1 billion in excess capital at the end of 2008 after allocating capital to acquisitions.
AS 22 - Accounting for Tax of Income
As 22 final,AS 22 has become applicable to all listed companies with effect from 01/04/2001. The AS will also be applicable to all non-listed corporates with effect from 01/04/2002 and all other non-corporate entities with effect from 01/04/2003. Hence, now in financial statements two taxes will be accounted for (a) current income tax and (b) deferred income tax. AS 22 is a measurement standard meaning thereby that it involves accounting along with disclosure requirement in financial statements.
Gain Confidence: Introduction to Financial Statement Analysis
The document provides an overview and introduction to financial statement analysis. It discusses the goals of understanding basic financial statements including the balance sheet, income statement, and statement of cash flows. It provides examples of how these statements interact using a fictional company as an illustration. The document also covers topics such as the difference between taxable income and net income, common financial metrics, and when additional analysis may be needed.
Uop acc 545 final exam guide new
acc 545,uop acc 545,uop acc 545 entire course,uop acc 545 week 1,uop acc 545 week 2,uop acc 545 week 3,uop acc 545 week 4,uop acc 545 week 5,uop acc 545 week 6,uop acc 545 tutorials,acc 545 assignments,acc 545 help
Financial acc mba 1
This document outlines the course contents for Financial Accounting (MBA-1). The purpose of the course is to orient students to accounting as a management information system. It is designed for those with a basic understanding of accounting principles. The course covers topics such as the accounting equation, accounting cycle, adjustments, financial statements, cash management, and corporations. Students will learn about accounting standards and develop analytical and critical thinking skills for business. The detailed contents list 15 topics to be discussed over the course, including introduction to GAAP, accounting cycle, cash flow statements, uncollectible receivables, bonds, and corporate accounting.
Q1 2009 Earning Report of Frontier Financial Corporation
Frontier Financial Corporation announced its financial results for the first quarter of 2009, reporting a net loss of $33.8 million compared to a net loss of $89.5 million in the previous quarter and net income of $15.5 million in the first quarter of 2008. Nonperforming assets increased significantly due to continued pressure from the uncertain economy and housing market. In response, the company is taking steps to strengthen its capital position and reduce expenses while continuing to recognize loan quality deterioration and charge offs.
What's hot (15)
Accounting for Grants, Reliefs and Loans Presentation - 10th February 2021
Accounting for Grants, Reliefs and Loans Presentation - 10th February 2021
Gain Confidence: Introduction to Financial Statement Analysis
Gain Confidence: Introduction to Financial Statement Analysis
Q1 2009 Earning Report of Frontier Financial Corporation
Q1 2009 Earning Report of Frontier Financial Corporation
Similar to commercial metals Q1 09_Other Financial
ameriprise AMPQ32007AmeripriseFinancialFinal_2
- Ameriprise Financial reported a 14% increase in net income for Q3 2007 to $198 million compared to Q3 2006. Adjusted earnings increased 3% to $237 million, excluding separation costs.
- Earnings per share increased 17% to $0.83 for Q3 2007 compared to Q3 2006, while adjusted earnings per share increased 5% to $0.99.
- Revenues grew 11% to $2.2 billion in Q3 2007 driven by strong growth in management fees, distribution fees, and net investment income from hedges.
KNOT Offshore Partners Q2 2013 results presentation
KNOT Offshore Partners LP reported results for the second quarter of 2013 following its initial public offering in April 2013. The company generated net income of $4.0 million, operating income of $7.4 million, and Adjusted EBITDA of $12.7 million for the quarter. It declared a distribution of $0.3173 per unit and acquired the company owning the Carmen Knutsen shuttle tanker for $145 million less existing debt of $89 million in August 2013. Management recommended increasing distributions by 6 cents per quarter starting in the third quarter of 2013, representing a 16% increase.
dover 4Q08_Supplement
During the fourth quarter of 2008:
- The company repurchased 10 million shares at an average price of $46.15 per share, completing its $500 million share repurchase program.
- It acquired one company for $3.9 million to boost its Fluid Management segment.
- It sold a line of business for a $7.5 million gain in its Electronic Technologies segment.
- It incurred tax expenses of $28 million related to prior tax matters and discontinued operations.
SGS 2022 Full Year Results Alternative Performance Measures Report
This document presents and defines the Group’s alternative performance measures (APMs), not defined by IFRS which are used
to evaluate financial and operational performance. Where relevant, a reconciliation to the information included in our IFRS consolidated
financial statements is presented. Management deems these performance measures as a useful source of information when taking
strategic decisions and managing the operations. These APMs are disclosed in the annual report, the half year report and other external
communications to investors, as well as available under: www.sgs.com/en/our-company/investor-relations/reports-and-presentations
SGS 2022 Half Year Results Alternative Performance Measures Report
A strong operational performance in H1 2022 despite challenging market conditions. https://bit.ly/3cq3yKE
SGS 2021 Half Year Results Alternative Performance Measures Report
This document defines and provides calculations for alternative performance measures (APMs) used by the company to evaluate financial and operational performance in addition to IFRS measures. It includes definitions for constant currency, organic revenue growth, adjusted operating income, adjusted operating income margin, EBITDA, adjusted EBITDA, free cash flow, operating net working capital as a percentage of revenues, return on invested capital, and net debt. Formulas are provided for calculating each APM and reconciling them to figures from the financial statements.
bank of new york mellon corp 3q 08 earnings
The Bank of New York Mellon Corporation reported third quarter 2008 results. Revenue increased 8% year-over-year excluding certain items. Earnings per share were $0.26, down 54% from the prior year. Assets under management totaled $1.067 trillion and assets under custody/administration were $22.4 trillion. The company continued to exceed merger-related expense and revenue synergy targets. Capital ratios were unchanged from the prior quarter despite mark-to-market losses and a 33% larger balance sheet.
Fourth Quarter 2008 Earnings Presentation
Bank of America reported a loss of $1.8 billion for Q4 2008. This was due to capital markets dislocation charges of $4.6 billion and a $8.5 billion provision for credit losses, which included a $3 billion increase in loan loss reserves. Despite the loss, pre-provision profits were up in most primary businesses from Q3 2008. Total average deposits grew by $34.3 billion. The company also raised common equity and received capital from the TARP program. Credit costs were higher due to the deteriorating economy and rising unemployment.
Q403_EPS
United Stationers Inc. and Subsidiaries provided a reconciliation of non-GAAP financial measures for the three months and years ended December 31, 2003 and 2002. For both periods, net income and diluted EPS were provided first under GAAP and then excluding certain charges such as restructuring costs, loss on early retirement of debt, and cumulative effect of a change in accounting principle. The note at the end explains that these adjusted measures are provided in addition to GAAP as they allow for comparative analysis by excluding certain items required to be recorded under GAAP.
danaher 04-3Q-SUP
This document summarizes Danaher Corporation's supplemental financial information for quarters ending April 2, 2004 through October 1, 2004 and the nine months ending October 1, 2004. It provides details on free cash flow, the ratio of free cash flow to net earnings, debt to total capital ratios, and net debt to total capital ratios. Free cash flow increased quarter-over-quarter and Danaher Corporation's debt to total capital and net debt to total capital ratios improved from December 31, 2003 to October 1, 2004.
ball Q32008NonGAA
Ball Corporation provides non-GAAP financial measures including EBITDA and EBIT to evaluate pre-tax cash flows. For the 12 months ended September 28, 2008, Ball reported EBITDA of $941.2 million and EBIT of $642.2 million. Ball management uses interest coverage and net debt to EBITDA ratios to monitor credit quality, and presents additional items like legal settlements, business consolidation activities, and gains/losses on sales to evaluate core operations. Ball defines several other non-GAAP terms used internally such as net debt, net stock buybacks, and free cash flow.
ball Q32008NonGAA
Ball Corporation provides non-GAAP financial measures including EBITDA and EBIT to evaluate pre-tax cash flows. For the 12 months ended September 28, 2008, Ball reported EBITDA of $941.2 million and EBIT of $642.2 million. Ball management uses interest coverage and net debt to EBITDA ratios to monitor credit quality, and presents additional items like legal settlements, business consolidation activities, and gains/losses on sales to evaluate core operations. Free cash flow is estimated to be between $275-300 million for 2008, to be derived from operating cash flows of $600-625 million less expected capital expenditures of $325 million.
Financial Results for the First Quarter of the Fiscal Year Ending March 2023
Statements made in these documents with respect to the KDDI Group‘s performance targets, projected subscriber numbers, future forecasts and strategies that are not historical facts are forward-looking statements about the future performance of the KDDI Group, based on company’s assumptions and beliefs in light of the information available at the time they were made. They therefore include certain risks and uncertainties. Actual results can differ from these statements due to reasons including, but not limited to, domestic and overseas situation, economic trends, competitive position, formulation, revision or abolition of laws and ordinances, regulations or systems, government actions or intervention and the success or lack thereof of new services.
Consequently, please understand that there is a possibility that actual performance, subscriber numbers, strategies and other information may differ significantly from the forecast information contained in these materials or other envisaged situations.
cit 2002%20Q3%20Fiscal%20year%20end
CIT Group Inc. reported quarterly and annual financial results. For the quarter, net earnings were $134.7 million and net operating earnings were $157.1 million. Credit quality metrics like delinquencies and charge-offs were slightly higher than the previous quarter. The commercial paper program was re-launched at $4.7 billion outstanding and new bank credit facilities were completed, improving the company's funding and liquidity position. Origination volumes increased compared to the previous quarter across most business units.
SGS 2021 Full Year Results Alternative Performance Measures
We've delivered a strong financial performance in 2021, making significant progress on our new strategic plan.
#SGS #SGSGroup #WeAreSGS #FinancialResults
Principles of Microeconomics Problem Set 10 Due on 12215 .docx
Principles of Microeconomics Problem Set 10
Due on 12/2/15
1. How does taxation harm the economy? If taxes hurt the economy, why do they exist?
2. Which would you expect to be larger, the price elasticity of demand for luxury goods, or the
price elasticity of supply for luxury goods? Based on that, where do you expect the majority of
the burden of a luxury tax to fall? Based on that, do you think that the luxury tax is
accomplishing its goals?
3. Draw a supply and demand diagram for a market with a unit tax. Be sure to label the
deadweight loss, the consumer surplus, the producer surplus, and the government's revenue.
4. Name a good with an excise tax. Does it feature a negative externality? If so, what is it? If not,
explain lawmakers' motivations for taxing that good extra.
SAMPLE
XYZ Contracting Corporation
Financial Statements
December 31, 20XX
CPA Accounting Firm Name
Address & Phone Number
CPA Accounting Firm Name
Address & Phone Number
Table of Contents
Page
Accountant’s Review Report 1
Financial Statements
Balance Sheet 2
Income Statement 3
Schedule of General and Administrative Expenses 4
Retained Earnings Statement (Statement of Net Worth) 5
Statement of Cash Flow (Cash Flow Analysis) 6
Notes to Financial Statements 7-8
Accounts Receivable Aging Schedules 9
To the Stockholders of XYZ Contracting Corporation:
We have reviewed the accompanying balance sheet, income statement, retained earnings, cash flows and
schedules of general and administrative expenses for the years then ended, in accordance with Statements on
Standards for Accounting and Review Services, issued by the American Institute of Certified Public
Accountants. All information included in these financial statements is the representation of the management
of XYZ Contracting Corporation.
A review consists primarily of inquiries of Company personnel and analytical procedures applied to the
financial data. It is substantially less in scope than an audit in accordance with generally accepted auditing
standards, the objective of which is the expression of an opinion regarding the financial statements taken as a
whole. Accordingly, we do not express such an opinion.
Based on our reviews, we are not aware of any material modifications that should be made to the
accompanying financial statements in order for them to be in conformity with generally accepted accounting
principles.
Signed,
CPA Accounting Firm
Date
1
CPA Accounting Firm Name
Address & Phone Number
XYZ Contracting Corporation
Balance Sheet
December 31, 20XX and 200X
ASSETS
Current Assets: 20XX 200X
Cash and Cash Equivalents $1,191,729 $1,158,079
Accounts Receivable:
Trade, net of allowance for doubtful accounts 1,649,073 2,387,469
Retainage 445,682 .
Conversion worksheetGreen shaded cells are from Chapter 5 financia.docx
Conversion worksheetGreen shaded cells are from Chapter 5 financial StatementsEnter all amounts as positive numbers. The worksheet is formatted to add debits to assets & expenses and add credits to revenues, liabilities & equityRefr. Account TitlesDebitsCreditsGov'tal Fund Balances Adjustments & EliminationsGovern-mental Funds AdjustedInternal Service FundsBalances for Gov't-wide StmtsDebitsCreditsDebitsCreditsACapital asset64,200,000DEBITS:Accumulated Depreciation28,700,000Cash657,720657,72035,000692,720Net Position35,500,000Cash with Fiscal Agent928,000928,000928,000Investments259,000259,000259,000BCapital asset5,823,100Taxes Receivable, net262,000262,000262,000Capital Outlay Expenditures5,823,100Interest Receivable, net16,85016,85016,850Inventories-37,54037,540CDepreciation Expense4,900,000Due from State Govt.559,000559,000559,000Accumulated Depreciation4,900,000Due from Other Funds-11,200(3,200)14,400Capital Assets64,200,00070,023,10078,40070,101,500DProceeds of bonds4,000,000 both rows5,823,100Other Financing sources- premium on bonds200,000--Bonds payable4,000,000Expenditures (expenses) Current-Premium on bonds200,000 General Govt.1,646,9001,646,900(1,240)1,648,140 Public Safety3,026,9003,026,9003,026,900ENet position12,000,000 Highway and Streets2,481,9002,481,9002,481,900Bonds payable12,000,000 Sanitation591,400591,400591,400 Health724,100724,100724,100FBonds payable800,000 Welfare374,300374,300374,300Bonds Principal800,000 Culture and Recreation917,300917,300917,300Compensated Absences Exp42,00042,00042,000GInterest Expense328,000Other Expenditures (expenses)--Accrued Interest Payable328,000 - Debt Service Principal800,000(800,000)1,600,0001,600,000 - Interest (expenditure/expense)514,000328,000(180,000)1,032,0001,032,000HNet position180,000 both rows(10,000)Interest Expense180,000 - Capital Outlay5,823,100(5,823,100)11,646,20011,646,200 - Depreciation4,900,0004,900,0004,900,000IBonds Payable10,000Other Fin. Uses - Transfers Out1,871,7001,871,700(1,871,700)3,743,400Interest Expense10,000-Total Debits21,454,170105,598,650JDeferred Revenues10,500CREDITS:Revenues- Property Taxes10,500Accounts Payable326,800326,800(19,400)307,400Due to Other Funds40,20040,2003,20037,000KRevenues- Property Taxes21,000Accrued Interest Payable(328,000)(328,000)(328,000)Net Position21,000Bonds Payalbe(12,000,000) both rows800,000(4,000,000)(16,800,000)(16,800,000)LCompensated Absenese Expense42,000Premium on Bonds10,000(200,000)(210,000)(210,000)Compensated Absences Payable42,000Compensated Absence Payable(42,000)(42,000)(42,000)Advance from Water Utility Fund-(15,000)(15,000)MCash35,000Deferred Inflows: Property Taxes10,50010,500-(15,000)Due from Other Funds11,200Accumulated Depreciation(28,700,000)Inventories37,540 both rows(4,900,000)(33,600,000)(33,600,000)Capital assets78,400Revenues-Accounts Payable19,400Property Taxes6,657,50021,000(10,500)6,626,0006,626,000Advance from Water Utility Fund15,000Sales .
ball Q4_08_nonGaap
- Ball Corporation provides non-GAAP financial measures such as EBITDA and EBIT to evaluate pre-tax cash flows. For the 12 months ended December 31, 2008, EBITDA was $932.9 million and EBIT was $635.5 million.
- Ball management uses interest coverage and net debt to EBITDA ratios to monitor credit quality. Net interest for the period was $137.7 million.
- Free cash flow is used internally to evaluate operating results, plan stock buybacks, evaluate strategic investments, and evaluate debt capacity. Free cash flow in 2008 was approximately $321 million.
ball Q4_08_nonGaap
- Ball Corporation provides non-GAAP financial measures such as EBITDA and EBIT to evaluate pre-tax cash flows. For the 12 months ended December 31, 2008, EBITDA was $932.9 million and EBIT was $635.5 million.
- Ball management uses interest coverage and net debt to EBITDA ratios to monitor credit quality. Net interest for the period was $137.7 million.
- Free cash flow is used internally to evaluate operating results, plan stock buybacks, evaluate strategic investments, and evaluate debt capacity. Free cash flow in 2008 was approximately $321 million.
General investor-presentation-010617
BGC Partners is a global brokerage firm with two main business segments: Financial Services and Real Estate Services. In the first quarter of 2017, BGC saw strong year-over-year growth in distributable earnings per share of 27.8% and adjusted EBITDA of 36.3%, driven by increases in both its Financial Services and Real Estate Services segments. The document provides an overview of BGC's business lines and products within each segment.
Similar to commercial metals Q1 09_Other Financial (20)
KNOT Offshore Partners Q2 2013 results presentation
KNOT Offshore Partners Q2 2013 results presentation
SGS 2022 Full Year Results Alternative Performance Measures Report
SGS 2022 Full Year Results Alternative Performance Measures Report
SGS 2022 Half Year Results Alternative Performance Measures Report
SGS 2022 Half Year Results Alternative Performance Measures Report
SGS 2021 Half Year Results Alternative Performance Measures Report
SGS 2021 Half Year Results Alternative Performance Measures Report
Financial Results for the First Quarter of the Fiscal Year Ending March 2023
Financial Results for the First Quarter of the Fiscal Year Ending March 2023
SGS 2021 Full Year Results Alternative Performance Measures
SGS 2021 Full Year Results Alternative Performance Measures
Principles of Microeconomics Problem Set 10 Due on 12215 .docx
Principles of Microeconomics Problem Set 10 Due on 12215 .docx
Conversion worksheetGreen shaded cells are from Chapter 5 financia.docx
Conversion worksheetGreen shaded cells are from Chapter 5 financia.docx
More from finance27
commercial metals Overview_03/08
CMC is a global steel and metals company with over 14,000 employees worldwide. It manufactures, recycles, markets, and distributes steel and metal products through a network of over 200 locations globally. CMC operates steel minimills, fabrication plants, service centers, and recycling facilities. It aims to be vertically integrated and diversified in its product offerings and geographic reach.
commercial metals 2Q 08_Presentation
The document provides an overview of CMC's business model which focuses on vertical integration, product diversification, and global geographic dispersion. It then discusses CMC's current market conditions and outlook across different geographic regions and product lines, including details on earnings expectations, capital investment projects, and quarterly financial statistics. The document also reviews factors influencing costs and selling prices for CMC's various steel manufacturing operations in North America.
commercial metals BofA_05/08
The document provides an overview of CMC, a global steel and metals company. It discusses CMC's business model which focuses on vertical integration, product diversification, and global geographic dispersion. It also summarizes CMC's track record of conservative management and 30 consecutive years of profitability. Finally, it outlines CMC's five operating segments and overall strategy of achieving a global reach through regional focus and growth in key markets.
commercial metals Overview_06/08_2
CMC is a global steel and metals company with over 14,000 employees worldwide. It manufactures, recycles, markets, and distributes steel and metal products through a network of over 200 locations globally. CMC operates steel minimills, fabrication plants, service centers, and recycling facilities. It aims to vertically integrate its operations from scrap processing to steel fabrication to provide a hedge against steel and metal price fluctuations.
commercial metals Q3 08_Presentation
The document provides an overview of CMC's business model, current market conditions, earnings results, and operational metrics for the third quarter of 2008. It discusses CMC's strategy of vertical integration, product diversification, and global geographic dispersion. It also reviews earnings, sales, margins, capital investments, and performance across CMC's different business segments.
commercial metals Q3 08_Presentation
The document provides an overview of CMC's business model, current market conditions, earnings results, and operational metrics for the third quarter of 2008. It discusses CMC's strategy of vertical integration, product diversification, and global geographic dispersion. It also reviews demand trends, input costs, earnings, investments, segment performance, and operational details.
commercial metals Hodges_09/08
This document provides an overview of Commercial Metals Company (CMC) and its quarterly performance. It discusses CMC's business model, including its vertical integration and product and geographic diversification. It also summarizes CMC's financial performance from 2003-2007, highlighting increasing sales, earnings, and shareholder returns over that period. Current market conditions and CMC's outlook are briefly addressed.
commercial metals 4thQ 2008
The document provides an overview of CMC's business model and current market conditions for the 4th quarter of 2008. It summarizes CMC's key business segments, product lines, capital projects, financial statistics, and discusses challenges in the global steel market including falling prices, reduced demand, and excess inventory. It analyzes factors such as raw material costs, sales prices, margins, and operating profits across CMC's divisions.
commercial metals 4thQ 2008
The document provides an overview of CMC's business model and current market conditions for the 4th quarter of 2008. It summarizes CMC's key business segments, current projects, liquidity position, financial statistics, and discusses challenges in the global steel market including falling prices, reduced demand, and excess inventory. It analyzes performance and outlook for CMC's Americas and international operations.
commercial metals GoldmanSachs_12/04/08
This document summarizes notes from the 4th Annual Global Steel CEO Forum held by Goldman Sachs on December 4, 2008. It discusses the current challenging market conditions for the steel industry due to the global liquidity crisis, including falling prices, production cutbacks, and declining demand. Updates are provided on conditions and outlook for different markets, including further price declines and inventory reductions in North America, continued cutbacks and oversupply in Europe and the Middle East, and China's efforts to stimulate domestic demand and infrastructure spending to boost its economy and steel demand. Breaking the negative cycle depends on the effectiveness of global government intervention programs and restoration of confidence.
commercial metals 12/02/05TwinsBroch
The document discusses how Commercial Metals Company (CMC) is different from other steel companies. It notes that CMC focuses on long steel products, has diversified its business across five segments including steel mills, fabrication, recycling, and marketing, and has a track record of consistent profitability and financial strength over 26 years. The document aims to show investors that CMC's strategy and performance set it apart from other steel industry firms.
commercial metals 12/02/05TwinsBroch
The document discusses how Commercial Metals Company (CMC) is different from other steel companies. It notes that CMC focuses on long steel products, has diversified its business across five segments including steel mills, fabrication, recycling, and marketing, and has a track record of consistent profitability and financial strength over 26 years. The document aims to show investors that CMC's strategy and performance set it apart from other steel industry firms.
commercial metals 12/02/05TwinsBroch
The document discusses how Commercial Metals Company (CMC) is different from other steel companies. It notes that CMC focuses on long steel products, has diversified its business across five segments including steel mills, fabrication plants, recycling, and marketing/distribution, and has a track record of consistent profitability and financial strength over 26 years. The document aims to show shareholders that CMC's business strategy and performance set it apart from other steel industry firms.
commercial metals 2005AR
This document is Commercial Metals Company's 2005 Annual Report. It summarizes the company's financial performance for fiscal year 2005, including record net earnings of $286 million on net sales of $6.6 billion, up from $132 million on $4.8 billion the previous year. It discusses positive results across the company's business segments, including Domestic Mills, Domestic Fabrication, Recycling, and Marketing & Distribution. The annual report also provides an overview of the company's operations, strategic focus on vertical integration, and capital expenditure plans.
commercial metals 2005AR
This document is the 2005 annual report for Commercial Metals Company. It summarizes the company's financial performance for fiscal year 2005, which saw record net earnings of $286 million on net sales of $6.6 billion, up from $132 million on $4.8 billion the previous year. The company's domestic mills and fabrication segments significantly outperformed the prior year due to higher steel prices and strong end-user demand. While operations in Poland saw a decline from the prior year, performance improved in the fourth quarter. Overall, the company benefited from favorable market conditions across most of its businesses.
commercial metals 2005AR
This document is Commercial Metals Company's 2005 Annual Report which summarizes the company's financial performance for fiscal year 2005. Some key points:
- The company achieved record net earnings of $286 million on record net sales of $6.6 billion in fiscal year 2005, up from $132 million in net earnings on $4.8 billion in net sales in fiscal year 2004.
- All of the company's business segments - Domestic Mills, Domestic Fabrication, Recycling, and Marketing & Distribution - experienced strong financial performance and profitability in 2005.
- The company continued its strategy of vertical integration and diversification which has helped it perform well in changing market conditions.
- For
commercial metals AR_2006
This annual report summarizes Commercial Metals Company's financial performance in fiscal year 2006. Some key points:
- Record net earnings of $356 million on $7.6 billion in net sales, up from $286 million on $6.6 billion the prior year.
- All five business segments (domestic mills, CMCZ, domestic fabrication, recycling, and marketing/distribution) performed well due to favorable market conditions and the company's vertical integration strategy.
- Domestic mills set new records for sales, production, and shipments as metal spreads increased. The copper tube mill's operating profit increased significantly year-over-year.
commercial metals AR_2006
This annual report summarizes Commercial Metals Company's financial performance in fiscal year 2006. Some key points:
- Record net earnings of $356 million on $7.6 billion in net sales, up from $286 million on $6.6 billion the prior year.
- All five business segments (domestic mills, CMCZ, domestic fabrication, recycling, and marketing/distribution) performed well due to favorable market conditions and the company's vertical integration strategy.
- Domestic mills set production and shipment records while benefiting from high metal spreads. CMCZ also improved significantly through organizational changes and new investments.
commercial metals AR_2006
Commercial Metals Company reported record financial results for fiscal year 2006 with net sales of $7.6 billion, net earnings of $356 million, and diluted earnings per share of $2.89. All five of CMC's business segments performed well, with domestic steel mills, CMCZ (the Polish steel operation), and recycling being especially strong. Market conditions were favorable, especially for non-residential construction, and CMC executed well. The company also invested in new facilities, acquisitions, and branding initiatives. CMC has high confidence in its future due to the continued expected strength of its end markets and its vertically integrated business model.
commercial metals 2007_AR
Commercial Metals Company had a profitable year in 2007, approaching the record profits of 2006. The company made several strategic acquisitions, announced plans to build a new micro mill, and reorganized internally to take advantage of growth opportunities. All five of the company's business segments performed well. Safety remains a major focus.
More from finance27 (20)
Recently uploaded
The state of welfare Resolution Foundation Event
How has Britain’s safety net changed since 2010 and what comes next?
Using Online job postings and survey data to understand labour market trends
Using Online job postings and survey data to understand labour market trendsLabour Market Information Council | Conseil de l’information sur le marché du travail
[4:55 p.m.] Bryan Oates
OJPs are becoming a critical resource for policy-makers and researchers who study the labour market. LMIC continues to work with Vicinity Jobs’ data on OJPs, which can be explored in our Canadian Job Trends Dashboard. Valuable insights have been gained through our analysis of OJP data, including LMIC research lead
Suzanne Spiteri’s recent report on improving the quality and accessibility of job postings to reduce employment barriers for neurodivergent people.
Decoding job postings: Improving accessibility for neurodivergent job seekers
Improving the quality and accessibility of job postings is one way to reduce employment barriers for neurodivergent people.Does teamwork really matter? Looking beyond the job posting to understand lab...
Does teamwork really matter? Looking beyond the job posting to understand lab...Labour Market Information Council | Conseil de l’information sur le marché du travail
Vicinity Jobs’ data includes more than three million 2023 OJPs and thousands of skills. Most skills appear in less than 0.02% of job postings, so most postings rely on a small subset of commonly used terms, like teamwork.
Laura Adkins-Hackett, Economist, LMIC, and Sukriti Trehan, Data Scientist, LMIC, presented their research exploring trends in the skills listed in OJPs to develop a deeper understanding of in-demand skills. This research project uses pointwise mutual information and other methods to extract more information about common skills from the relationships between skills, occupations and regions.一比一原版(RMIT毕业证)皇家墨尔本理工大学毕业证如何办理
RMIT硕士学位证成绩单【微信95270640】《皇家墨尔本理工大学毕业证书》《QQ微信95270640》学位证书电子版：在线制作皇家墨尔本理工大学毕业证成绩单GPA修改（制作RMIT毕业证成绩单RMIT文凭证书样本）、皇家墨尔本理工大学毕业证书与成绩单样本图片、《RMIT学历证书学位证书》、皇家墨尔本理工大学毕业证案例毕业证书制作軟體、在线制作加拿大硕士学历证书真实可查.
【本科硕士】皇家墨尔本理工大学皇家墨尔本理工大学本科学位证成绩单（GPA修改）；学历认证（教育部认证）；大学Offer录取通知书留信认证使馆认证；雅思语言证书等高仿类证书。
办理流程：
1客户提供办理皇家墨尔本理工大学皇家墨尔本理工大学本科学位证成绩单信息：姓名生日专业学位毕业时间等（如信息不确定可以咨询顾问：我们有专业老师帮你查询）；
2开始安排制作毕业证成绩单电子图；
3毕业证成绩单电子版做好以后发送给您确认；
4毕业证成绩单电子版您确认信息无误之后安排制作成品；
5成品做好拍照或者视频给您确认；
6快递给客户（国内顺丰国外DHLUPS等快读邮寄）
真实网上可查的证明材料
1教育部学历学位认证留服官网真实存档可查永久存档。
2留学回国人员证明（使馆认证）使馆网站真实存档可查。
我们对海外大学及学院的毕业证成绩单所使用的材料尺寸大小防伪结构（包括：皇家墨尔本理工大学皇家墨尔本理工大学本科学位证成绩单隐形水印阴影底纹钢印LOGO烫金烫银LOGO烫金烫银复合重叠。文字图案浮雕激光镭射紫外荧光温感复印防伪）都有原版本文凭对照。质量得到了广大海外客户群体的认可同时和海外学校留学中介做到与时俱进及时掌握各大院校的（毕业证成绩单资格证结业证录取通知书在读证明等相关材料）的版本更新信息能够在第一时间掌握最新的海外学历文凭的样版尺寸大小纸张材质防伪技术等等并在第一时间收集到原版实物以求达到客户的需求。
本公司还可以按照客户原版印刷制作且能够达到客户理想的要求。有需要办理证件的客户请联系我们在线客服中心微信：95270640 或咨询在线父亲的家很狭小除了一张单人床和一张小方桌几乎没有多余的空间山娃一下子就联想起学校的男小便处山娃很想笑却怎么也笑不出来山娃很迷惑父亲的家除了一扇小铁门连窗户也没有墓穴一般阴森森有些骇人父亲的城也便成了山娃的城父亲的家也便成了山娃的家父亲让山娃呆在屋里做作业看电视最多只能在门口透透气不能跟陌生人搭腔更不能乱跑一怕迷路二怕拐子拐人山娃很惊惧去年村里的田鸡就因为跟父亲进城一不小心被人拐跑了至今不见踪影害不
Tdasx: In-Depth Analysis of Cryptocurrency Giveaway Scams and Security Strate...
Tdasx: In-Depth Analysis of Cryptocurrency Giveaway Scams and Security Strategies
快速办理(美国Fordham毕业证书)福德汉姆大学毕业证学历证书一模一样
学校原件一模一样【微信：741003700 】《(美国Fordham毕业证书)福德汉姆大学毕业证学历证书》【微信：741003700 】学位证，留信认证（真实可查，永久存档）原件一模一样纸张工艺/offer、雅思、外壳等材料/诚信可靠,可直接看成品样本，帮您解决无法毕业带来的各种难题！外壳，原版制作，诚信可靠，可直接看成品样本。行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备。十五年致力于帮助留学生解决难题，包您满意。
本公司拥有海外各大学样板无数，能完美还原。
1:1完美还原海外各大学毕业材料上的工艺：水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠。文字图案浮雕、激光镭射、紫外荧光、温感、复印防伪等防伪工艺。材料咨询办理、认证咨询办理请加学历顾问Q/微741003700
【主营项目】
一.毕业证【q微741003700】成绩单、使馆认证、教育部认证、雅思托福成绩单、学生卡等！
二.真实使馆公证(即留学回国人员证明,不成功不收费)
三.真实教育部学历学位认证（教育部存档！教育部留服网站永久可查）
四.办理各国各大学文凭(一对一专业服务,可全程监控跟踪进度)
如果您处于以下几种情况：
◇在校期间，因各种原因未能顺利毕业……拿不到官方毕业证【q/微741003700】
◇面对父母的压力，希望尽快拿到；
◇不清楚认证流程以及材料该如何准备；
◇回国时间很长，忘记办理；
◇回国马上就要找工作，办给用人单位看；
◇企事业单位必须要求办理的
◇需要报考公务员、购买免税车、落转户口
◇申请留学生创业基金
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
快速办理(RWTH毕业证书)德国亚琛工业大学毕业证录取通知书一模一样
原件一模一样【微信：bwp0011】《(RWTH毕业证书)德国亚琛工业大学毕业证》【微信：bwp0011】学位证，留信认证（真实可查，永久存档）原件一模一样纸张工艺/offer、雅思、外壳等材料/诚信可靠,可直接看成品样本，帮您解决无法毕业带来的各种难题！外壳，原版制作，诚信可靠，可直接看成品样本。行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备。十五年致力于帮助留学生解决难题，包您满意。
本公司拥有海外各大学样板无数，能完美还原。
1:1完美还原海外各大学毕业材料上的工艺：水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠。文字图案浮雕、激光镭射、紫外荧光、温感、复印防伪等防伪工艺。材料咨询办理、认证咨询办理请加学历顾问微bwp0011
【主营项目】
一.毕业证【微bwp0011】成绩单、使馆认证、教育部认证、雅思托福成绩单、学生卡等！
二.真实使馆公证(即留学回国人员证明,不成功不收费)
三.真实教育部学历学位认证（教育部存档！教育部留服网站永久可查）
四.办理各国各大学文凭(一对一专业服务,可全程监控跟踪进度)
如果您处于以下几种情况：
◇在校期间，因各种原因未能顺利毕业……拿不到官方毕业证【微bwp0011】
◇面对父母的压力，希望尽快拿到；
◇不清楚认证流程以及材料该如何准备；
◇回国时间很长，忘记办理；
◇回国马上就要找工作，办给用人单位看；
◇企事业单位必须要求办理的
◇需要报考公务员、购买免税车、落转户口
◇申请留学生创业基金
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
一比一原版美国新罕布什尔大学(unh)毕业证学历认证真实可查
永久可查学历认证【微信：A575476】【美国新罕布什尔大学(unh)毕业证成绩单Offer】【微信：A575476】（留信学历认证永久存档查询）采用学校原版纸张、特殊工艺完全按照原版一比一制作（包括：隐形水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠，文字图案浮雕，激光镭射，紫外荧光，温感，复印防伪）行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备，十五年致力于帮助留学生解决难题，业务范围有加拿大、英国、澳洲、韩国、美国、新加坡，新西兰等学历材料，包您满意。
【业务选择办理准则】
一、工作未确定，回国需先给父母、亲戚朋友看下文凭的情况，办理一份就读学校的毕业证【微信：A575476】文凭即可
二、回国进私企、外企、自己做生意的情况，这些单位是不查询毕业证真伪的，而且国内没有渠道去查询国外文凭的真假，也不需要提供真实教育部认证。鉴于此，办理一份毕业证【微信：A575476】即可
三、进国企，银行，事业单位，考公务员等等，这些单位是必需要提供真实教育部认证的，办理教育部认证所需资料众多且烦琐，所有材料您都必须提供原件，我们凭借丰富的经验，快捷的绿色通道帮您快速整合材料，让您少走弯路。
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
→ 【关于价格问题（保证一手价格）
我们所定的价格是非常合理的，而且我们现在做得单子大多数都是代理和回头客户介绍的所以一般现在有新的单子 我给客户的都是第一手的代理价格，因为我想坦诚对待大家 不想跟大家在价格方面浪费时间
对于老客户或者被老客户介绍过来的朋友，我们都会适当给一些优惠。
选择实体注册公司办理，更放心，更安全！我们的承诺：可来公司面谈，可签订合同，会陪同客户一起到教育部认证窗口递交认证材料，客户在教育部官方认证查询网站查询到认证通过结果后付款，不成功不收费！
Dr. Alyce Su Cover Story - China's Investment Leader
In World Expo 2010 Shanghai – the most visited Expo in the World History
https://www.britannica.com/event/Expo-Shanghai-2010
China’s official organizer of the Expo, CCPIT (China Council for the Promotion of International Trade https://en.ccpit.org/) has chosen Dr. Alyce Su as the Cover Person with Cover Story, in the Expo’s official magazine distributed throughout the Expo, showcasing China’s New Generation of Leaders to the World.
快速制作美国迈阿密大学牛津分校毕业证文凭证书英文原版一模一样
原版一模一样【微信：741003700 】【美国迈阿密大学牛津分校毕业证文凭证书】【微信：741003700 】学位证，留信认证（真实可查，永久存档）offer、雅思、外壳等材料/诚信可靠,可直接看成品样本，帮您解决无法毕业带来的各种难题！外壳，原版制作，诚信可靠，可直接看成品样本。行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备。十五年致力于帮助留学生解决难题，包您满意。
本公司拥有海外各大学样板无数，能完美还原海外各大学 Bachelor Diploma degree, Master Degree Diploma
1:1完美还原海外各大学毕业材料上的工艺：水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠。文字图案浮雕、激光镭射、紫外荧光、温感、复印防伪等防伪工艺。材料咨询办理、认证咨询办理请加学历顾问Q/微741003700
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
Detailed power point presentation on compound interest and how it is calculated
Detailed information about compund interest
Seeman_Fiintouch_LLP_Newsletter_Jun_2024.pdf
The Impact of the 2024 Indian
Election Beyond Borders
01. Investment Gyan
02. Market Update
03. Inspiration investment story
falcon-invoice-discounting-a-premier-investment-platform-for-superior-returns...
falcon-invoice-discounting-a-premier-investment-platform-for-superior-returns...Falcon Invoice Discounting
Falcon stands out as a top-tier P2P Invoice Discounting platform in India, bridging esteemed blue-chip companies and eager investors. Our goal is to transform the investment landscape in India by establishing a comprehensive destination for borrowers and investors with diverse profiles and needs, all while minimizing risk. What sets Falcon apart is the elimination of intermediaries such as commercial banks and depository institutions, allowing investors to enjoy higher yields.Ending stagnation: How to boost prosperity across Scotland
A toxic combination of 15 years of low growth, and four decades of high inequality, has left Britain poorer and falling behind its peers. Productivity growth is weak and public investment is low, while wages today are no higher than they were before the financial crisis. Britain needs a new economic strategy to lift itself out of stagnation.
Scotland is in many ways a microcosm of this challenge. It has become a hub for creative industries, is home to several world-class universities and a thriving community of businesses – strengths that need to be harness and leveraged. But it also has high levels of deprivation, with homelessness reaching a record high and nearly half a million people living in very deep poverty last year. Scotland won’t be truly thriving unless it finds ways to ensure that all its inhabitants benefit from growth and investment. This is the central challenge facing policy makers both in Holyrood and Westminster.
What should a new national economic strategy for Scotland include? What would the pursuit of stronger economic growth mean for local, national and UK-wide policy makers? How will economic change affect the jobs we do, the places we live and the businesses we work for? And what are the prospects for cities like Glasgow, and nations like Scotland, in rising to these challenges?
Fabular Frames and the Four Ratio Problem
Digital, interactive art showing the struggle of a society in providing for its present population while also saving planetary resources for future generations. Spread across several frames, the art is actually the rendering of real and speculative data. The stereographic projections change shape in response to prompts and provocations. Visitors interact with the model through speculative statements about how to increase savings across communities, regions, ecosystems and environments. Their fabulations combined with random noise, i.e. factors beyond control, have a dramatic effect on the societal transition. Things get better. Things get worse. The aim is to give visitors a new grasp and feel of the ongoing struggles in democracies around the world.
Stunning art in the small multiples format brings out the spatiotemporal nature of societal transitions, against backdrop issues such as energy, housing, waste, farmland and forest. In each frame we see hopeful and frightful interplays between spending and saving. Problems emerge when one of the two parts of the existential anaglyph rapidly shrinks like Arctic ice, as factors cross thresholds. Ecological wealth and intergenerational equity areFour at stake. Not enough spending could mean economic stress, social unrest and political conflict. Not enough saving and there will be climate breakdown and ‘bankruptcy’. So where does speculative design start and the gambling and betting end? Behind each fabular frame is a four ratio problem. Each ratio reflects the level of sacrifice and self-restraint a society is willing to accept, against promises of prosperity and freedom. Some values seem to stabilise a frame while others cause collapse. Get the ratios right and we can have it all. Get them wrong and things get more desperate.
Enhancing Asset Quality: Strategies for Financial Institutions
Ensuring robust asset quality is not just a mere aspect but a critical cornerstone for the stability and success of financial institutions worldwide. It serves as the bedrock upon which profitability is built and investor confidence is sustained. Therefore, in this presentation, we delve into a comprehensive exploration of strategies that can aid financial institutions in achieving and maintaining superior asset quality.
Who Is Abhay Bhutada, MD of Poonawalla Fincorp
Abhay Bhutada, the Managing Director of Poonawalla Fincorp Limited, is an accomplished leader with over 15 years of experience in commercial and retail lending. A Qualified Chartered Accountant, he has been pivotal in leveraging technology to enhance financial services. Starting his career at Bank of India, he later founded TAB Capital Limited and co-founded Poonawalla Finance Private Limited, emphasizing digital lending. Under his leadership, Poonawalla Fincorp achieved a 'AAA' credit rating, integrating acquisitions and emphasizing corporate governance. Actively involved in industry forums and CSR initiatives, Abhay has been recognized with awards like "Young Entrepreneur of India 2017" and "40 under 40 Most Influential Leader for 2020-21." Personally, he values mindfulness, enjoys gardening, yoga, and sees every day as an opportunity for growth and improvement.
Tdasx: In-Depth Analysis of Cryptocurrency Giveaway Scams and Security Strate...
Tdasx: In-Depth Analysis of Cryptocurrency Giveaway Scams and Security Strategies
South Dakota State University degree offer diploma Transcript
办理美国SDSU毕业证书制作南达科他州立大学假文凭定制Q微168899991做SDSU留信网教留服认证海牙认证改SDSU成绩单GPA做SDSU假学位证假文凭高仿毕业证GRE代考如何申请南达科他州立大学South Dakota State University degree offer diploma Transcript
真实可查(nwu毕业证书)美国西北大学毕业证学位证书范本原版一模一样
原版定制【微信:bwp0011】《(nwu毕业证书)美国西北大学毕业证学位证书》【微信:bwp0011】成绩单 、雅思、外壳、留信学历认证永久存档查询，采用学校原版纸张、特殊工艺完全按照原版一比一制作（包括：隐形水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠，文字图案浮雕，激光镭射，紫外荧光，温感，复印防伪）行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备，十五年致力于帮助留学生解决难题，业务范围有加拿大、英国、澳洲、韩国、美国、新加坡，新西兰等学历材料，包您满意。
【业务选择办理准则】
一、工作未确定，回国需先给父母、亲戚朋友看下文凭的情况，办理一份就读学校的毕业证【微信bwp0011】文凭即可
二、回国进私企、外企、自己做生意的情况，这些单位是不查询毕业证真伪的，而且国内没有渠道去查询国外文凭的真假，也不需要提供真实教育部认证。鉴于此，办理一份毕业证【微信bwp0011】即可
三、进国企，银行，事业单位，考公务员等等，这些单位是必需要提供真实教育部认证的，办理教育部认证所需资料众多且烦琐，所有材料您都必须提供原件，我们凭借丰富的经验，快捷的绿色通道帮您快速整合材料，让您少走弯路。
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
【关于价格问题（保证一手价格）】
我们所定的价格是非常合理的，而且我们现在做得单子大多数都是代理和回头客户介绍的所以一般现在有新的单子 我给客户的都是第一手的代理价格，因为我想坦诚对待大家 不想跟大家在价格方面浪费时间
对于老客户或者被老客户介绍过来的朋友，我们都会适当给一些优惠。
Recently uploaded (20)
Using Online job postings and survey data to understand labour market trends
Using Online job postings and survey data to understand labour market trends
Does teamwork really matter? Looking beyond the job posting to understand lab...
Does teamwork really matter? Looking beyond the job posting to understand lab...
Tdasx: In-Depth Analysis of Cryptocurrency Giveaway Scams and Security Strate...
Tdasx: In-Depth Analysis of Cryptocurrency Giveaway Scams and Security Strate...
Dr. Alyce Su Cover Story - China's Investment Leader
Dr. Alyce Su Cover Story - China's Investment Leader
Detailed power point presentation on compound interest and how it is calculated
Detailed power point presentation on compound interest and how it is calculated
falcon-invoice-discounting-a-premier-investment-platform-for-superior-returns...
falcon-invoice-discounting-a-premier-investment-platform-for-superior-returns...
Ending stagnation: How to boost prosperity across Scotland
Ending stagnation: How to boost prosperity across Scotland
Enhancing Asset Quality: Strategies for Financial Institutions
Enhancing Asset Quality: Strategies for Financial Institutions
Tdasx: In-Depth Analysis of Cryptocurrency Giveaway Scams and Security Strate...
Tdasx: In-Depth Analysis of Cryptocurrency Giveaway Scams and Security Strate...
South Dakota State University degree offer diploma Transcript
South Dakota State University degree offer diploma Transcript
commercial metals Q1 09_Other Financial
- 1. COMMERCIAL METALS COMPANY Other Financial Information (dollars in thousands) In addition to traditional financial measures including profitability, liquidity and coverage using numbers derived directly from statements prepared in accordance with generally accepted accounting principles, management internally uses other measurements which it believes are of interest to investors and other users of its financial statements. Under Regulation G of the Securities and Exchange Commission, these are considered non-GAAP financial measures requiring reconciliation. EBITDA: Earnings before interest expense, income taxes, depreciation and amortization. EBITDA is a non-GAAP liquidity measure. It excludes Commercial Metals Company’s largest recurring non-cash charge, depreciation and amortization. As a measure of cash flow before interest expense, it is one guideline used to assess the Company’s ability to pay its current debt obligations as they mature and a tool to calculate possible future levels of leverage capacity. EBITDA to interest is a covenant test in certain of the Company’s note agreements. For the quarter ended November 30, 2008: Net earnings $ 62,006 Interest expense 26,448 Income taxes 34,152 Depreciation and amortization 41,308 EBITDA $ 163,914 EBITDA to interest coverage for the quarter ended November 30, 2008: $163,914 / 26,448 = 6.20 Total Capitalization: Total capitalization is the sum of long-term debt, deferred income taxes, and stockholders’ equity. The ratio of debt to total capitalization is a measure of current debt leverage. The following reconciles total capitalization at November 30, 2008 to the nearest GAAP measure, stockholders’ equity: Stockholders’ equity $ 1,547,211 Long-term debt 1,169,393 Deferred income taxes 66,019 Total capitalization $ 2,782,623 Other Financial Information Long-term debt to cap ratio as of November 30, 2008: Debt divided by capitalization $1,169,393 / 2,782,623 = 42.0% Total debt to cap plus short-term debt ratio as of November 30, 2008: $1,304,792 / (2,782,623 + 109,546 + 25,853) = 44.7% Current ratio as of November 30, 2008: Current assets divided by current liabilities $2,678,902/ 1,276,321 = 2.1