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The document analyzes financial metrics like return on assets (ROA), return on equity (ROE), retention ratio, internal growth rate (IGR), and sustainable growth rate (SGR) for a company from 2008-2012. It also interprets cash flow statements by examining cash from operating, investing, and financing activities over those years.
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ALDAR_August 2016-Investement Update
Aldar Properties PJSC (ALDAR) saw moderate top-line growth and pressure on profit margins in the second quarter of 2016. Occupancy rates across ALDAR's portfolio were stable to slightly lower compared to the previous quarter. ALDAR's stock price increased year-to-date but remains undervalued according to the analyst's discounted cash flow model, which values ALDAR at AED 3.31 per share based on contributions from existing businesses and future development projects. Key challenges include pressure on ALDAR's hotel segment from increasing supply and decreasing demand in Abu Dhabi.
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2. Net operating working capital and operating long-term assets together make up total operating capital. Free cash flow is available for investors after investing in operating capital.
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This document provides an overview of financial management. It discusses key topics such as the role of financial management in businesses, the scope and elements of financial management including investment, financial, and dividend decisions. It also covers related topics such as finance vs financing, careers in finance, financial institutions and capital markets, and financial management issues in the new millennium.
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The annual report provides key financial information to shareholders, including four statements:
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The annual report provides key financial information to shareholders, including four statements:
1) The balance sheet shows a company's financial position at a point in time.
2) The income statement summarizes revenues and expenses over a period of time.
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4) The statement of cash flows reports the impact of activities on cash flows over a period.
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financial statement analysis
,
competencies for ratio analysis
,
function and purposes of ratio analysis
,
classes of ratios
,
liquidity ratios
,
activity ratios / asset management ratios
,
profitability ratios
,
debt or leverage ratios/solvency ratios
,
debt ratio
,
times interest earned ratio
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market ratios
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return on common equity (roe)
,
fixed-payment coverage ratio
,
gross profit margin
,
earnings per share (eps)
,
price/earnings (p/e) ratio
,
operating profit margin
,
market/book (m/b) ratio
,
return on total assets (roa)
,
net profit margin
6 ratio analysis
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C4
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There are five common frameworks for company valuation:
1. Enterprise discounted cash flow values free cash flows discounted by the weighted average cost of capital.
2. Discounted economic profit values economic profit discounted by the weighted average cost of capital.
3. Adjusted present value highlights changing capital structure more easily than WACC models.
4. Capital cash flow compresses free cash flow and interest tax shield, making performance comparison difficult.
5. Equity cash flow values cash flows to equity discounted by the cost of equity but is difficult to implement correctly.
Cash flow analysis
The document discusses cash flow analysis and statements. It explains that cash flow statements show inflows and outflows from operating, financing, and investing activities. It provides examples of analyzing cash flows from these different activities to assess a company's financial health and sustainability. Key things to examine include cash flow from operations, investments, ability to pay debts, and reliance on internal vs external financing.
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This document outlines the process for forecasting financial performance over multiple years. It discusses:
1. Developing a 5-7 year detailed forecast with complete income statements and balance sheets linked to operating drivers, followed by a simplified forecast for remaining years focusing on key variables.
2. The forecasting process includes preparing historical financials, building revenue forecasts, forecasting the income statement and balance sheet by estimating ratios and multiplying by revenue forecasts, calculating return on invested capital and free cash flow.
3. Additional considerations include using non-financial drivers, distinguishing fixed and variable costs, and accounting for inflation. An example case study forecasts Heineken's performance under different strategic scenarios.
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In May 2007 Enterprise Ireland (in conjunction with the Irish Software Association) gave a morning workshop on their investment process with the focus on making it clearer how it works.
This is one of two presentations from the workshop which I have scanned in.
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- Working capital management focuses on a company's current assets and current liabilities. It aims to optimize the amount of funds tied up in short-term assets to balance liquidity needs with reducing opportunity costs.
- Key components of working capital include cash, inventory, accounts receivable, and accounts payable. Companies must determine the optimal level of each based on their sales levels and growth strategies.
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Cash Flow Analysis
Cash flow analysis is an important part of financial analysis that provides insight into a company's operating performance and financial condition. There are difficulties in measuring cash flows as they involve cash inflows and outflows over time. Common metrics used include EBITDA, which allows comparison between companies without financing considerations, and free cash flow, which is operating cash flow minus capital expenditures. Analyzing patterns of a company's cash flows from different activities can help identify potential financial difficulties.
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financial statement analysis
,
competencies for ratio analysis
,
function and purposes of ratio analysis
,
classes of ratios
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liquidity ratios
,
activity ratios / asset management ratios
,
profitability ratios
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debt or leverage ratios/solvency ratios
,
debt ratio
,
times interest earned ratio
,
market ratios
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return on common equity (roe)
,
fixed-payment coverage ratio
,
gross profit margin
,
earnings per share (eps)
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price/earnings (p/e) ratio
,
operating profit margin
,
market/book (m/b) ratio
,
return on total assets (roa)
,
net profit margin
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This document provides an overview of financial statement analysis. It discusses the objectives of ratio analysis, which involves calculating ratios to analyze a company's profitability, liquidity, asset management, financial leverage, and investor returns. Specific profitability, liquidity, and leverage ratios are defined. The document also covers cash flow analysis, interpreting ratio results, drivers of profitability and growth, and the importance of considering both financial and non-financial accounting information in analysis.
C4
This document discusses long-term financial planning and growth. It covers elements of financial planning like investment decisions, capital structure decisions, and dividend policy decisions. It also discusses the financial planning process, including making assumptions and scenarios. The role of financial planning is to examine interactions between decisions, explore options, avoid surprises, and ensure internal consistency. The document provides examples of pro forma financial statements and how to calculate a company's internal growth rate and sustainable growth rate to determine how much a company can grow using internal financing versus requiring external financing.
2 q17 everi holdings investor presentation 20170818 final
- For the period ended June 30, 2017, Everi Holdings Inc. presented results of operations and an investor presentation.
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- In the last 12 months ending in Q2 2017, Everi reported consolidated revenue of $919.5 million and Adjusted EBITDA of $209.3 million.
Chapter 4.Financial Statement Analysis
This document provides an overview of financial statement analysis. It discusses the types of financial statements and how they are used internally and externally. It also covers various analytical tools used in financial statement analysis, including ratios, cash flow statements, and comparative analyses. Specific examples are provided to illustrate liquidity, leverage, coverage, and activity ratios and how they can be used to evaluate the financial position and performance of a company.
Financial statement analysis
Financial statement analysis (or financial analysis) is the process of reviewing and analyzing a company's financial statements to make better economic decisions. These statements include the income statement, balance sheet, statement of cash flows, and a statement of changes in equity.
2011 - Q1 - Commentary
- The Concentrated Growth strategy had strong returns in Q1 2011, with the portfolio rising 11.7% compared to a 9.8% rise in the benchmark index. Since inception in August 2007, the strategy has earned an annualized return of 10.0% versus 5.3% for the benchmark.
- Top contributors included stocks like Monotype Imaging Holdings and Chart Industries, while detractors included stocks like Bridgepoint Education and Primo Water Corp, which was sold during the quarter.
- The portfolio manager remains optimistic due to holdings in well-positioned secular growth companies, though acknowledges economic headwinds like inflation could lead to short-term volatility.
Chapter13s
This chapter discusses how to analyze a company's financial performance using ratios and measures calculated from the financial statements. It covers ratios to analyze a company's ability to manage inventory, accounts receivable, current liabilities, profitability, financial leverage, interest coverage, profit margins, returns, and earnings per share. The chapter teaches which direction is preferred for each ratio or measure (whether higher or lower amounts are better) and how to interpret the results.
Accounting Standard - 28 Impairment Of Assets
This document provides an overview of Accounting Standard 28 regarding impairment of assets. It outlines the objective to ensure assets are carried at no more than their recoverable amount. The standard is applicable to companies listed or in the process of listing with a turnover over 50 crores from 2004, and all other enterprises from 2005. Assets should be tested for impairment if there are any internal or external indicators, such as obsolescence, declines in value or performance. The recoverable amount is the higher of an asset's net selling price or value in use, which is the present value of estimated future cash flows. Impairment losses must be accounted for when the recoverable amount is less than the carrying amount.
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Du pont analysis
Sesa Goa Limited is India's largest producer and exporter of iron ore in the private sector. The DuPont analysis breaks down return on equity into three parts: profit margin, total asset turnover, and financial leverage. It helps identify which parts of the business may be underperforming if return on equity is unsatisfactory. Several financial metrics are presented including return on equity, return on investment, return on assets, internal growth rate, and sustainable growth rate from 2008-2012.
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Kingfisher Airlines was founded in 2005 by Dr. Vijay Mallya and grew to become one of the largest carriers in India's domestic market. However, from 2008 onward, the airline began reporting substantial losses due to economic downturn and high costs. By 2012, Kingfisher's debts had reached over $1.5 billion and it had defaulted on loans from multiple banks. Restructuring efforts by lenders to reduce interest rates and convert debt to equity failed to save the struggling carrier.
Gull ahmad.pptx
This document analyzes the financial statements of Gul Ahmed Textile Mills Ltd from 2010-2013. It includes various liquidity, leverage, activity, and profitability ratios calculated from the company's balance sheets and income statements. The liquidity ratios show the company has a current ratio close to 1 and low quick ratios, indicating insufficient short-term assets to cover debts. Leverage ratios like debt-to-total assets of around 75% suggest high reliance on debt. Activity ratios show inventory turnover improving but average collection periods remaining high. Profitability ratios demonstrate fluctuating net profit margins and returns on assets and equity.
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The document discusses key financial statements and the information they provide to stakeholders. It explains that the balance sheet provides information on a company's financial condition by showing assets, liabilities, and equity. The income statement reports operating results like revenues, expenses, and profits. The cash flow statement shows cash inflows and outflows from operating, investing, and financing activities. Ratio analysis is also discussed as a tool used to evaluate financial performance and position by comparing different financial metrics over time. The document provides examples of liquidity, asset management, and debt ratios calculated for a company to analyze its financial management.
Financial Accounting Project
Ericsson is a leading provider of communications technology and services. It analyzed key financial ratios from its income statement, balance sheet, and cash flow statement from 2012-2010. Profit margins, returns, and earnings per share declined from 2011 to 2012 due to lower profits. Liquidity was stable but inventory turnover improved. Debt levels were unchanged while interest coverage declined on lower profits. Valuation ratios indicated the share price was high relative to earnings. The cash flow statement showed interest and tax payments and cash and investment balances.
Ratio analysis
Profitability Ratio
A profitability ratio is a measure of financial ratio defining the profit percent and return percent from the business using data from financial statements at a specific point of time
It assess business’s ability to generate gross profit, operating profit and net profit from the sales using data from profit& loss statement
It even takes into consideration various return generating ability of business in terms of return on assets, return on capital employed, return on equity, return on investment using data from balance sheet
Types of profitability ratio
Gross Profit Ratio, Net Profit Ratio, Operating Profit Ratio, Return on Assets, Return on Equity, Return on Investment, Return on Capital Employed
Gross Profit Ratio
Gross Profit Ratio(GPR) is a profitability ratio that shows the relationship between gross profit and the revenue from net sales
GPR = (퐆퐫퐨퐬퐬 퐏퐫퐨퐟퐢퐭)/(퐍퐞퐭 퐒퐚퐥퐞퐬)
Net Profit Ratio
The net profit ratio is equal to how much net profit is generated as a ratio of revenue earned through sales
Net Profit Ratio = (퐍퐞퐭 푷풓풐풇풊풕)/(퐍퐞퐭 푺풂풍풆풔)
Operating Profit Margin is a profitability ratio used to calculate the percentage of operating profit a company produces from its operations, prior to deduction of taxes and interest charges
Operating Profit Ratio
Operating Profit Ratio = (퐎퐩퐞퐫퐚퐭퐢퐧퐠 퐏퐫퐨퐟퐢퐭)/(퐍퐞퐭 퐒퐚퐥퐞퐬)
Return on assets (ROA) is a kind of profitability measure used to determine returns on assets relevant when compared across the companies or previous performance of the company
Return On Asset = (퐍퐞퐭 퐏퐫퐨퐟퐢퐭)/(퐀퐯퐠.퐓퐨퐭퐚퐥 퐀퐬퐬퐞퐭퐬)
Return on equity (ROE) is a measure of financial performance calculated by dividing net profit by average shareholders' equity
ROE = (퐍퐞퐭 퐏퐫퐨퐟퐢퐭)/(퐀퐯퐠.퐓퐨퐭퐚퐥 퐄퐪퐮퐢퐭퐲)
Return on capital employed is a profitability ratio used in valuation of company’s financial position depicting the return out of capital employed
ROCE = 퐄퐁퐈퐓/(퐂퐚퐩퐢퐭퐚퐥 퐄퐦퐩퐥퐨퐲퐞퐝)
Return on investment is a profitability measure used by businesses to identify the efficiency of business in generating return out of an investment
ROI = (퐍퐞퐭 퐏퐫퐨퐟퐢퐭)/(퐂퐨퐬퐭 퐨퐟 퐈퐧퐯퐞퐬퐭퐦퐞퐧퐭)
Ratio analysis refers to the analysis and interpretation of the data collected from the financial statements (i.e., Profit and Loss Statement, Balance Sheet and Fund/Cash Flow statement etc.)
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DevTech Finance
Group 2- GREE
This financial analysis report summarizes Gree Electric Appliances' financial performance from 2009-2013. It analyzes Gree's short-term liquidity, financial leverage, operational capacity, profitability, and development capacity compared to its peers. While Gree maintains high debt ratios, its strong relationships with suppliers and non-interest bearing debts allow it to effectively control financial risk. The report also uses DuPont analysis to evaluate Gree's profitability, asset utilization, and financial structure.
corporate finance market ratio
The document analyzes various financial ratios for Scientex Berhad for 2012 and 2011. It finds that the company's liquidity ratios decreased slightly from 2011 to 2012, indicating weaker short-term financial health. Efficiency ratios also decreased slightly, suggesting the company was turning over inventory and collecting debts slightly slower. Debt ratios increased marginally from 2011 to 2012, demonstrating a small increase in leverage. Profitability ratios remained mostly stable, with operating and net profit margins rising slightly from 2011 to 2012. In conclusion, the company's financial performance was stable but showed some minor weaknesses in liquidity and efficiency from 2011 to 2012.
Mand a toolkit generating a fcf forecast
This document provides guidance on building a discounted cash flow (DCF) valuation model. It outlines the key steps to build a DCF model, including: 1) entering historical financial data, 2) calculating historical drivers and ratios, 3) projecting initial "vanilla" assumptions, 4) calculating projected financial statements, and 5) debugging the model. It then discusses generating a free cash flow forecast by developing assumptions around a future business "story" and key drivers. The final steps involve building the valuation model to calculate terminal value, equity value, and running sensitivities. Quick checks are also provided to test the model's reasonableness. The overall guidance emphasizes building the model logically and iteratively to generate a credible valuation.
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Return on Capital Employed (ROCE) and Return on Equity (ROE)
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- 1. FINANCIAL MANAGEMENT Reliance Infrastructure Ltd Power presentation on Du Pont Group no. 15 Submitted By: GOVIND DHAKAD
- 2. DU PONT ANALYSIS A type of analysis that examines a company return on breaking It into three main components: • profit margin • assets turnover • leverage factor. By breaking the ROE into distinct parts, investors can examine how effectively a company using equity, since poorly performing components will drag down overall figure.
- 3. ROA The return on assets (ROA) ratio- Developed by DuPont for its own use is now used by many firms to evaluate how effectively assets are used. It measures the combined effects of profit margins and asset turnover. Return on Assets = EAT ASSET ROA 2008 2009 2010 2011 2012 0.0009 0.036 0.0508 0.04259 0.0728
- 4. ROE The return on equity (ROE) ratio is a measure of the rate of return to stockholders. ROE = EAT ------------------------- SHARE HOLDERS FUND ROE 2008 2009 2010 2011 2012 0.015 0.006 0.067 0.054 0.132
- 5. RETENTION RATIO Percentage of the earnings of a firm that are not paid out to stock holder (share holder) as dividend are either reinvested in the firm or are kept as reserve for specified purposes (such as to pay off a debt or purchase a capital assets) RR = NET INCOME - DIVIDENT ------------------------------------ NET INCOME RR 2008 2009 2010 2011 2012 0.9868 0.97 0.9838 0.981 0.9869
- 6. INTERNAL GROWTH RATE The highest level of growth achievable for a business without obtaining outside financing. A firm's maximum internal growth rate is the level at which growth from general business operations can continue to fund and grow the company. IGR = ROA * b -------------------------- 1 - (ROA * b) IGR 2008 2009 2010 2011 2012 0.0087 0.036 0.051 0.04 0.077
- 7. SUSTAINABLE GROWTH RATE The sustainable growth rate is a measure of how much a firm can grow without borrowing more money. After the firm has passed this rate, it must borrow funds from another source to facilitate growth. SGR = ROE * b --------------------- 1 - (ROE * b) Year 2008 2009 2010 2011 2012 SGR 0.014 0.098 0.070 0.055 0.150
- 8. Interpretation of cash flow • Cash from operations- This is cash that was generated over the year • Earnings before interest and taxes (EBIT) plus depreciation minus taxes. • Interpretation: This portion of the cash flow statement accounts for cash used to make new investments, as well as proceeds gained from previous investments. • may serve as a better indicator than earnings, since noncash earnings can’t be used to pay off bills. Year 2008 2009 2010 2011 2012 Cash for -446.12 1606.01 610.44 892.64 246.97 Operating
- 9. Cont….. • Cash from investing: Some businesses will invest outside their core operations or acquire new companies to expand their reach • Interpretation: This portion of the cash flow statement accounts for cash used to make new investments, as well as proceeds gained from previous investments. Year 2008 2009 2010 2011 2012 INVESTING -3097.53 -2451.69 512.35 992.64 -2611.77 ACTIVITY
- 10. Cont……. Cash from financing activity -The owner draws and generally any changes in accounts from the Equity section of our balance sheet. If the owner has drawn money out of the business this represents money that came out of our bank account that was not reflected in net income. Therefore it has to be deducted from net income to arrive at cash. Year 2008 2009 2010 2011 2012 Cash from 3858.58 914.90 -1071.98 263.16 276.53 financing