Mini case
•
0 likes•401 views
1) Divya Electronics is planning a Rs. 2000 million expansion project that will generate annual revenue of Rs. 2400 million. They are considering equity financing through a public issue or debt financing through debentures. 2) The indifference point between the two options is an EBIT of Rs. 1480 million - below this, equity is better, and above it, debt is better. 3) Given the projected EBIT of Rs. 1860 million after expansion, debt financing through debentures is the better option as it provides a higher EPS of Rs. 7.5. 4) Debt financing results in higher financial risk as evidenced by a higher degree of total leverage of 2.733 compared to
Report
Share
Report
Share
Recommended
Chanda kochhar (ICICI) Corporate Governance Case
Does Corporate Governance really stays the same in the reality as it's been explained to students...?
Such cases really raise many questions on that note.
Dividend Decisions By Reliance Industries
The document discusses the dividend decisions of Reliance Industries Ltd over 4 years from 2005-2009. Some key points:
- RIL's dividend payout ratio increased from 100% to 130% from 2005-2008 tracking the increase in EPS, but remained at 130% in 2009 even as EPS declined.
- RIL's high retention rate of over 85% each year has allowed it to undertake major expansion projects, contributing to rising share prices even with low dividends.
- Models like Walter and Gordon show how high returns on reinvested earnings can increase share prices despite low payouts, in line with RIL's performance.
Britannia presentation
Britannia Industries began in 1892 in Kolkata, India as a small biscuit company. By 1910 it had mechanized operations and in 1921 became the first east of the Suez Canal to use imported gas ovens. In 1975 it took over biscuit distribution in India from Parry's. Its vision is for every third Indian to be a Britannia consumer by 2003. It produces various biscuits, cookies, and dairy products and aims to dominate the Indian food and beverage market with "Tasty Yet Healthy" brands.
Jubilant foodworks final ppt
Jubilant Foodworks is a leading food service company in India and operates Domino's Pizza stores. It has experienced significant growth over the past 5 years with net sales increasing from Rs. 236 crores to over Rs. 1000 crores. Jubilant has a dominant position in the pizza delivery market with over 65% share. Some key trends in the food industry include rising health consciousness and value-added technology services. Jubilant aims to add more stores and raise prices to continue its expansion. Maintaining quality, innovation and competitive pricing will be important to retain its leadership with new entrants emerging in the growing Indian food services market.
Britannia Company Analysis
This document discusses Britannia, an Indian FMCG company. It provides information on Britannia's sector, market size, growth rate, top companies, vision, mission, values, milestones, products, HR strategies, expenses, recruitment process, interview questions, and more. The recruitment process involves specifying job requirements, checking candidates' backgrounds and experience, performing reference checks, and final interviews to assess fitness and responsibility.
ICICI Videocon loan case - NIFTEM MBA Activity
Presentation gives the complete timeline of ICICI- Videocon Loan Case study. What happened to Rs 3,250 cr ?? What all happened from last 10 years?? Why Chanda Kochhar have pay back Rs 9.5 Cr Bonus from ICICI?
Group 27 losing it
Katharina, a star consultant at Pierce, begins exhibiting bizarre behavior like mood swings and fights with her superior after breaking up with her boyfriend. Experts advise that she likely has bipolar disorder, which is treatable but often stigmatized. They say Pierce should educate managers about such illnesses and work with Katharina to identify a reasonable accommodation like medical leave before considering dismissal, to avoid potential legal issues around discrimination or disability. Bipolar disorder affects over 10 million people annually in India but remains underdiagnosed due to stigma.
Internship report PepsiCo Distribution
PepsiCo entered India in 1989 and has since grown to become one of the largest food and beverage businesses in the country. It has invested heavily, building 62 plants across India and developing eight brands that each generate over $1000 crores in annual sales. PepsiCo's portfolio in India includes iconic brands like Pepsi, Lay's, and Quaker, as well as healthier options. The company works with over 24,000 farmers, providing support and helping to raise their incomes. PepsiCo is also a leader in sustainability efforts like water conservation and recycling, and has been carbon positive and water positive in its Indian operations.
Recommended
Chanda kochhar (ICICI) Corporate Governance Case
Does Corporate Governance really stays the same in the reality as it's been explained to students...?
Such cases really raise many questions on that note.
Dividend Decisions By Reliance Industries
The document discusses the dividend decisions of Reliance Industries Ltd over 4 years from 2005-2009. Some key points:
- RIL's dividend payout ratio increased from 100% to 130% from 2005-2008 tracking the increase in EPS, but remained at 130% in 2009 even as EPS declined.
- RIL's high retention rate of over 85% each year has allowed it to undertake major expansion projects, contributing to rising share prices even with low dividends.
- Models like Walter and Gordon show how high returns on reinvested earnings can increase share prices despite low payouts, in line with RIL's performance.
Britannia presentation
Britannia Industries began in 1892 in Kolkata, India as a small biscuit company. By 1910 it had mechanized operations and in 1921 became the first east of the Suez Canal to use imported gas ovens. In 1975 it took over biscuit distribution in India from Parry's. Its vision is for every third Indian to be a Britannia consumer by 2003. It produces various biscuits, cookies, and dairy products and aims to dominate the Indian food and beverage market with "Tasty Yet Healthy" brands.
Jubilant foodworks final ppt
Jubilant Foodworks is a leading food service company in India and operates Domino's Pizza stores. It has experienced significant growth over the past 5 years with net sales increasing from Rs. 236 crores to over Rs. 1000 crores. Jubilant has a dominant position in the pizza delivery market with over 65% share. Some key trends in the food industry include rising health consciousness and value-added technology services. Jubilant aims to add more stores and raise prices to continue its expansion. Maintaining quality, innovation and competitive pricing will be important to retain its leadership with new entrants emerging in the growing Indian food services market.
Britannia Company Analysis
This document discusses Britannia, an Indian FMCG company. It provides information on Britannia's sector, market size, growth rate, top companies, vision, mission, values, milestones, products, HR strategies, expenses, recruitment process, interview questions, and more. The recruitment process involves specifying job requirements, checking candidates' backgrounds and experience, performing reference checks, and final interviews to assess fitness and responsibility.
ICICI Videocon loan case - NIFTEM MBA Activity
Presentation gives the complete timeline of ICICI- Videocon Loan Case study. What happened to Rs 3,250 cr ?? What all happened from last 10 years?? Why Chanda Kochhar have pay back Rs 9.5 Cr Bonus from ICICI?
Group 27 losing it
Katharina, a star consultant at Pierce, begins exhibiting bizarre behavior like mood swings and fights with her superior after breaking up with her boyfriend. Experts advise that she likely has bipolar disorder, which is treatable but often stigmatized. They say Pierce should educate managers about such illnesses and work with Katharina to identify a reasonable accommodation like medical leave before considering dismissal, to avoid potential legal issues around discrimination or disability. Bipolar disorder affects over 10 million people annually in India but remains underdiagnosed due to stigma.
Internship report PepsiCo Distribution
PepsiCo entered India in 1989 and has since grown to become one of the largest food and beverage businesses in the country. It has invested heavily, building 62 plants across India and developing eight brands that each generate over $1000 crores in annual sales. PepsiCo's portfolio in India includes iconic brands like Pepsi, Lay's, and Quaker, as well as healthier options. The company works with over 24,000 farmers, providing support and helping to raise their incomes. PepsiCo is also a leader in sustainability efforts like water conservation and recycling, and has been carbon positive and water positive in its Indian operations.
Facebook Inc: A Look at corporate governance Case Study
Facebook uses a mix of cash and equity compensation for its executives. Mark Zuckerberg, as the founder and CEO, has majority voting control over the company due to his ownership of class B shares, which give him around 53-60% of total voting power. As a controlled company, Facebook is not required to have an independent board or compensation committee. However, the company's board is still majority independent and holds meetings without management present. The fact that median Facebook employee pay is over $240,000 could impact corporate governance by prompting public discussions, increasing pressure to raise standard employee pay, and forcing the board to steadily increase compensation.
Nestle
Nestle is the world's largest food and beverage company founded in Switzerland in 1867. It has over 280,000 employees operating in over 120 countries. Nestle's objective is to be the recognized leader in Nutrition, Health & Wellness. In India, Nestle has been operating since 1912 and was one of the first multinationals to set up a manufacturing plant in 1961. Nestle follows a business model of Creating Shared Value focusing on Nutrition, Health, Quality and Sustainability.
Strategy Management - ITC LTD
The document provides an overview of ITC Limited, a diversified company in India. It discusses ITC's various business segments including cigarettes, food, personal care, hotels, paper, and agribusiness. It also summarizes ITC's financial performance in recent years, showing increasing revenues and profits across most business segments. Finally, it attempts to suggest future strategies for ITC, such as further diversifying away from tobacco into non-tobacco FMCG and agriculture through mergers and acquisitions.
Maruti suzuki manesar Case
1) Maruti Suzuki faced major labor issues at its Manesar plant in Haryana, India between 2000-2012, including strikes and violence in 2012 that resulted in one death.
2) Key issues included disputes over wages, benefits, and the formation of an independent labor union at Manesar.
3) The disputes led to production losses for Maruti Suzuki and impacted the broader Indian automotive industry and economy.
Satyam scam full ppt
The Satyam scam was one of the largest corporate scams in India. The founder of Satyam Computers, Ramalinga Raju, admitted in 2009 to falsifying the company's accounts over several years, inflating cash balances and revenues. This impacted over 50,000 jobs and damaged India's reputation. Regulatory actions were taken, including appointing a new Satyam board and increasing financial disclosure requirements. The scandal led to reforms like stricter auditing and compliance rules to prevent such frauds in the future.
Startegic management brittania industries
Britannia Industries Ltd. is a leading Indian food company that was founded 123 years ago in Kolkata by a British baker. It has since grown to become the largest biscuit and bakery company in India, with over Rs. 6000 crores in annual revenues. Britannia produces a wide range of bakery products including biscuits, bread, cakes, and dairy products. It has a strong brand and distribution network across India, reaching over half the population through 3.5 million retail outlets. The document provides details on Britannia's history, product portfolio, financial performance, business strategies, and SWOT analysis.
Reliance textile
Reliance Textile plant in Naroda, India has been operating since 1966 and produces fabrics, apparel, and auto furnishings. In February 2012, 5,000 workers went on strike to demand better working conditions and a 60% salary increase. Their demands included making contract workers permanent, increasing pay for less than 240 days of work, and not firing workers involved in the strike. However, no demands were met after police were used and new contract workers were hired. The strike ended after around a month without any agreements being reached.
Mahindra finance swot analysis
Mahindra & Mahindra Financial Services is an India-based non-banking financial company that provides financing for vehicles, tractors, housing, and other financial products. It has a large asset base and distribution network due to its affiliation with the large Mahindra Group conglomerate. A SWOT analysis found its strengths are its brand name and large financial resources, while weaknesses include a lack of advertising and brokerage services compared to competitors. Opportunities exist in growing sectors like mutual funds, automobiles, and individual financial planning as the Indian market develops. The document recommends the company work to improve its weaknesses and better compete in vehicle financing.
IL&FS scenario explained
The recent case of IL&FS has stuck the corporate world hard especially infrastructure leasing and financing industry. The issues at hand are much deeper than what it appears. The presentation is an attempt to make people understand the case in a simple way.
Honda Motorcycles and Scooters India Ltd. (HMSI) case study
This document provides an overview of Honda Motorcycles and Scooters India Limited (HMSI), including its products, workforce, human resource policies, and causes of disputes. Some key points:
- HMSI manufactured motorcycles and scooters at its factory in India, employing around 3000 workers. It had a reputation as a good employer with competitive pay.
- The company emphasized respect for individuals and promoting joy in manufacturing, selling, and using its products. However, workers grew resentful over bonuses and strict policies.
- Disputes escalated when workers protested dismissals and suspensions, leading to violent clashes with police that injured hundreds. A court inquiry was ordered.
- Conciliation efforts
Satyam Case Study
This document provides an overview of the Satyam scandal case study. It introduces Satyam Computers, which was founded in 1987 and became a public company in 1991. In January 2009, Satyam's chairman Ramalinga Raju resigned and confessed to inflating profits and fudging accounts by over $1 billion. An investigation found that Raju and his brother were the main culprits behind the accounting fraud. After the scandal, the government appointed a new board and Mahindra & Mahindra's Tech Mahindra acquired Satyam. Tech Mahindra later merged with Satyam and aims to double its revenues by 2015 by focusing on key industries.
Jubilant FoodWorks
Jubilant FoodWorks includes Domino's Pizzaand Dunkin' Donuts. This presentation includes Retail Management, SWOT analysis, Financials and Stock Performance till 8th September 2014.
Yes bank
Yes Bank aims to mainstream development into Indian banking through several initiatives. It focuses on agribusiness, rural and social banking, microfinance, and sustainable investment banking. For financial inclusion, Yes Bank partners with Nokia and Obopay to offer mobile banking services. It also uses business correspondents to expand rural banking through village-level agents. Overall, Yes Bank develops specialized business units to create viable development-focused businesses for the bank.
Baldwin Bicycle
The Baldwin Bicycle Company was approached with a proposal from Hi-Valu to supply bicycles under certain terms. The proposal would increase Baldwin's sales volume but also increase costs. Baldwin identified two alternatives: accept or reject the proposal. Quantitative analysis showed accepting the proposal would result in a net added contribution of $324,463.77. Qualitative factors also favored accepting as it could utilize excess capacity and expand into a new market segment. The conclusion was to accept the proposal due to its potential for returns.
Bcg matrix on parle
The document discusses the BCG matrix and how it can be applied to analyze Parle's product portfolio. The BCG matrix categorizes products into four groups based on their market share and market growth: Stars, Cash Cows, Question Marks, and Dogs. The document analyzes which of Parle's products fall into each category. Parle G is identified as a Star product due to its high growth and market share. Cash cow products include Krackjack, Parle Marie, and Hide & Seek due to their low growth but high market share. Question mark products that have high growth but low market share include CHOX, NIMKIN KREAMS GOLD, PARLE 20-20, and MONACO
CavinKare Project
The document provides information on the FMCG sector in India including market size, growth rates, and segment breakdown. It notes that the FMCG market is expected to grow from $672B in FY16 to $1.1T in FY20. Food and personal care make up two-thirds of the sector's revenue. The top FMCG companies like HUL, ITC, and Dabur are analyzed with their sales and growth rates from FY16 to FY17. Porter's five forces model is applied to the industry. SWOT analyses are presented for a hair coloring product and CavinKare company. Financial analysis, organizational structure, recruitment process and employee programs at CavinKare are outlined
Aditya Birla - BCG matrix
The document provides an overview of Aditya Birla Group, a large Indian conglomerate. It details the group's founding in 1857, current revenues of $40 billion, and presence across multiple industries including telecom, cement, chemicals, aluminum, financial services, and more. Charts are included that analyze the group's performance in key business segments, identifying leaders like Hindalco and Ultratech, and question marks like Idea Cellular and Birla Sun Life Insurance. Strategic objectives are outlined to maintain leaders' status while increasing investments in question marks.
Britannia case study | Business Model
Here is the Power-point presentation ppt of Britannia Industries Limited. In this ppt we have described you about Mission statement, Vision Statement, Britannia's products, Britannia's competitors, Britannia's stakeholders, Positive and negative of stakeholders, Primary and secondary stakeholders, which stake holders are important and which are not also which stakeholders influence the most and which not, Britannia's Problem tree, Britannia's objective tree, segmentation, PESTEL analysis, Swot analysis, Tows analysis, 4Ps (i.e. Product, Price, Promotion, Place), Porter's five forces (Analysis), Business Model, BCG Matrix (Growth Share matrix), Consumer/Customer Perception, Strategic Recommendations/Suggestions.
Icici bank & videocon controversy
This document summarizes a controversy involving loans from ICICI Bank to Videocon group companies. In 2012, a consortium of 20 banks including ICICI Bank provided a Rs. 40,000 crore loan to Videocon, of which ICICI Bank provided Rs. 3,250 crore. Questions have been raised about whether ICICI Bank CEO Chanda Kochhar was aware of her husband's business ties to Videocon when the loan was approved. The document also questions why Kochhar did not recuse herself from approving the loan and whether the credit committee was aware of the connection. It notes one Videocon subsidiary had low sales and profits compared to the large loan amount sanctioned.
Hul and GSK merger
GlaxoSmithKline Consumer Healthcare Ltd (GSK CH) and Hindustan Unilever Ltd (HUL) have agreed to a merger. GSK CH, which owns brands like Horlicks and Boost, will be acquired by HUL for Rs. 31,700 crore. GSK CH is currently owned by GSK plc of UK through subsidiaries. After the merger, GSK plc will hold around 5.7% stake in HUL. The merger will allow HUL to enter the health and wellness space and strengthen its food and refreshments portfolio. It is expected to generate cost synergies and help HUL penetrate deeper into rural markets.
Chapter 18, Question 1- The following is the financial statement o.docx
Chapter 18, Question 1- The following is the financial statement of Executive Fruit Company for the year ended December 2014.
INCOME STATEMENT, 2014
(Figures in $ Thousands)
Revenue
$
3,500
Cost of goods sold
3,150
EBIT
$
350
Interest
70
Earnings before taxes
$
280
State and federal tax
112
Net income
$
168
Dividends
112
Additions to retained earnings
$
56
BALANCE SHEET (Year-End, 2014)
(Figures in $ Thousands)
Assets
Net working capital
$
350
Fixed assets
1,400
Total assets
$
1,750
Liabilities and shareholders' equity
Long-term debt
$
700
Shareholders' equity
1,050
Total liabilities and shareholders' equity
$
1,750
The following are the first stage and second stage pro forma financial statements of Executive Fruit Company for the year ended December 2015.
First stage pro forma statements:
PRO FORMA INCOME STATEMENT, 2015
(Figures in $ Thousands)
Revenue
$
3,850
Cost of goods sold
3,465
EBIT
$
385
Interest
70
Earnings before taxes
$
315
State and federal tax
126
Net income
$
189
Dividends
126
Additions to retained earnings
$
63
PRO FORMA BALANCE SHEET (Year-End, 2015)
(Figures in $ Thousands)
Assets
Net working capital
$
385
Fixed assets
1,540
Total assets
$
1,925
Liabilities and shareholders' equity
Long-term debt
$
700
Shareholders' equity
1,113
Total liabilities and shareholders' equity
$
1,813
Required external financing
$
112
Second stage pro forma balance sheet:
PRO FORMA BALANCE SHEET (Year-End, 2015)
(Figures in $ Thousands)
Assets
Net working capital
$
385
Fixed assets
1,540
Total assets
$
1,925
Liabilities and shareholders' equity
Long-term debt
$
812
Shareholders' equity
1,113
Total liabilities and shareholders' equity
$
1,925
How would Executive Fruit’s financial model change if the dividend payout ratio were cut to 1/3? Use the revised model to generate a new financial plan for 2015 assuming that debt is the balancing item. What would be the required external financing?
(Do not round intermediate calculations.)
Dividends fall by $ [removed]. Therefore, the requirement for external financing falls from $ [removed]to $ [removed]. On the other hand, shareholders' equity will be increased by $ [removed].
The right-hand side of the balance sheet becomes
(Do not round intermediate calculations. Enter your answers in thousands.)
:
Long-term debt
$ [removed]
Shareholders' equity
[removed]
Total
$ [removed]
Chapter 18, Question 2- Find the sustainable and internal growth rates for a firm with the following ratios: asset turnover = 1.60; profit margin = 6%; payout ratio = 30%; equity/assets = .50.
(Do not round intermediate calculations. Enter your answers as a percent rounded to 2 decimal places.)
Sustainable growth rate
[.
Capital structure
The document discusses various aspects of capital structure including definitions, key terms, theories, and principles. It defines capital structure as the mix of debt and equity used by a company to finance its overall operations and long-term needs. Several theories of capital structure are described, including the net income approach, net operating income approach, and Modigliani & Miller approach. Factors that determine an optimal capital structure are discussed, including costs, risks, flexibility, and control. Formulas for calculating financial break-even point, point of indifference, and capital gearing ratio are provided. Examples are given to illustrate how to apply the concepts.
More Related Content
What's hot
Facebook Inc: A Look at corporate governance Case Study
Facebook uses a mix of cash and equity compensation for its executives. Mark Zuckerberg, as the founder and CEO, has majority voting control over the company due to his ownership of class B shares, which give him around 53-60% of total voting power. As a controlled company, Facebook is not required to have an independent board or compensation committee. However, the company's board is still majority independent and holds meetings without management present. The fact that median Facebook employee pay is over $240,000 could impact corporate governance by prompting public discussions, increasing pressure to raise standard employee pay, and forcing the board to steadily increase compensation.
Nestle
Nestle is the world's largest food and beverage company founded in Switzerland in 1867. It has over 280,000 employees operating in over 120 countries. Nestle's objective is to be the recognized leader in Nutrition, Health & Wellness. In India, Nestle has been operating since 1912 and was one of the first multinationals to set up a manufacturing plant in 1961. Nestle follows a business model of Creating Shared Value focusing on Nutrition, Health, Quality and Sustainability.
Strategy Management - ITC LTD
The document provides an overview of ITC Limited, a diversified company in India. It discusses ITC's various business segments including cigarettes, food, personal care, hotels, paper, and agribusiness. It also summarizes ITC's financial performance in recent years, showing increasing revenues and profits across most business segments. Finally, it attempts to suggest future strategies for ITC, such as further diversifying away from tobacco into non-tobacco FMCG and agriculture through mergers and acquisitions.
Maruti suzuki manesar Case
1) Maruti Suzuki faced major labor issues at its Manesar plant in Haryana, India between 2000-2012, including strikes and violence in 2012 that resulted in one death.
2) Key issues included disputes over wages, benefits, and the formation of an independent labor union at Manesar.
3) The disputes led to production losses for Maruti Suzuki and impacted the broader Indian automotive industry and economy.
Satyam scam full ppt
The Satyam scam was one of the largest corporate scams in India. The founder of Satyam Computers, Ramalinga Raju, admitted in 2009 to falsifying the company's accounts over several years, inflating cash balances and revenues. This impacted over 50,000 jobs and damaged India's reputation. Regulatory actions were taken, including appointing a new Satyam board and increasing financial disclosure requirements. The scandal led to reforms like stricter auditing and compliance rules to prevent such frauds in the future.
Startegic management brittania industries
Britannia Industries Ltd. is a leading Indian food company that was founded 123 years ago in Kolkata by a British baker. It has since grown to become the largest biscuit and bakery company in India, with over Rs. 6000 crores in annual revenues. Britannia produces a wide range of bakery products including biscuits, bread, cakes, and dairy products. It has a strong brand and distribution network across India, reaching over half the population through 3.5 million retail outlets. The document provides details on Britannia's history, product portfolio, financial performance, business strategies, and SWOT analysis.
Reliance textile
Reliance Textile plant in Naroda, India has been operating since 1966 and produces fabrics, apparel, and auto furnishings. In February 2012, 5,000 workers went on strike to demand better working conditions and a 60% salary increase. Their demands included making contract workers permanent, increasing pay for less than 240 days of work, and not firing workers involved in the strike. However, no demands were met after police were used and new contract workers were hired. The strike ended after around a month without any agreements being reached.
Mahindra finance swot analysis
Mahindra & Mahindra Financial Services is an India-based non-banking financial company that provides financing for vehicles, tractors, housing, and other financial products. It has a large asset base and distribution network due to its affiliation with the large Mahindra Group conglomerate. A SWOT analysis found its strengths are its brand name and large financial resources, while weaknesses include a lack of advertising and brokerage services compared to competitors. Opportunities exist in growing sectors like mutual funds, automobiles, and individual financial planning as the Indian market develops. The document recommends the company work to improve its weaknesses and better compete in vehicle financing.
IL&FS scenario explained
The recent case of IL&FS has stuck the corporate world hard especially infrastructure leasing and financing industry. The issues at hand are much deeper than what it appears. The presentation is an attempt to make people understand the case in a simple way.
Honda Motorcycles and Scooters India Ltd. (HMSI) case study
This document provides an overview of Honda Motorcycles and Scooters India Limited (HMSI), including its products, workforce, human resource policies, and causes of disputes. Some key points:
- HMSI manufactured motorcycles and scooters at its factory in India, employing around 3000 workers. It had a reputation as a good employer with competitive pay.
- The company emphasized respect for individuals and promoting joy in manufacturing, selling, and using its products. However, workers grew resentful over bonuses and strict policies.
- Disputes escalated when workers protested dismissals and suspensions, leading to violent clashes with police that injured hundreds. A court inquiry was ordered.
- Conciliation efforts
Satyam Case Study
This document provides an overview of the Satyam scandal case study. It introduces Satyam Computers, which was founded in 1987 and became a public company in 1991. In January 2009, Satyam's chairman Ramalinga Raju resigned and confessed to inflating profits and fudging accounts by over $1 billion. An investigation found that Raju and his brother were the main culprits behind the accounting fraud. After the scandal, the government appointed a new board and Mahindra & Mahindra's Tech Mahindra acquired Satyam. Tech Mahindra later merged with Satyam and aims to double its revenues by 2015 by focusing on key industries.
Jubilant FoodWorks
Jubilant FoodWorks includes Domino's Pizzaand Dunkin' Donuts. This presentation includes Retail Management, SWOT analysis, Financials and Stock Performance till 8th September 2014.
Yes bank
Yes Bank aims to mainstream development into Indian banking through several initiatives. It focuses on agribusiness, rural and social banking, microfinance, and sustainable investment banking. For financial inclusion, Yes Bank partners with Nokia and Obopay to offer mobile banking services. It also uses business correspondents to expand rural banking through village-level agents. Overall, Yes Bank develops specialized business units to create viable development-focused businesses for the bank.
Baldwin Bicycle
The Baldwin Bicycle Company was approached with a proposal from Hi-Valu to supply bicycles under certain terms. The proposal would increase Baldwin's sales volume but also increase costs. Baldwin identified two alternatives: accept or reject the proposal. Quantitative analysis showed accepting the proposal would result in a net added contribution of $324,463.77. Qualitative factors also favored accepting as it could utilize excess capacity and expand into a new market segment. The conclusion was to accept the proposal due to its potential for returns.
Bcg matrix on parle
The document discusses the BCG matrix and how it can be applied to analyze Parle's product portfolio. The BCG matrix categorizes products into four groups based on their market share and market growth: Stars, Cash Cows, Question Marks, and Dogs. The document analyzes which of Parle's products fall into each category. Parle G is identified as a Star product due to its high growth and market share. Cash cow products include Krackjack, Parle Marie, and Hide & Seek due to their low growth but high market share. Question mark products that have high growth but low market share include CHOX, NIMKIN KREAMS GOLD, PARLE 20-20, and MONACO
CavinKare Project
The document provides information on the FMCG sector in India including market size, growth rates, and segment breakdown. It notes that the FMCG market is expected to grow from $672B in FY16 to $1.1T in FY20. Food and personal care make up two-thirds of the sector's revenue. The top FMCG companies like HUL, ITC, and Dabur are analyzed with their sales and growth rates from FY16 to FY17. Porter's five forces model is applied to the industry. SWOT analyses are presented for a hair coloring product and CavinKare company. Financial analysis, organizational structure, recruitment process and employee programs at CavinKare are outlined
Aditya Birla - BCG matrix
The document provides an overview of Aditya Birla Group, a large Indian conglomerate. It details the group's founding in 1857, current revenues of $40 billion, and presence across multiple industries including telecom, cement, chemicals, aluminum, financial services, and more. Charts are included that analyze the group's performance in key business segments, identifying leaders like Hindalco and Ultratech, and question marks like Idea Cellular and Birla Sun Life Insurance. Strategic objectives are outlined to maintain leaders' status while increasing investments in question marks.
Britannia case study | Business Model
Here is the Power-point presentation ppt of Britannia Industries Limited. In this ppt we have described you about Mission statement, Vision Statement, Britannia's products, Britannia's competitors, Britannia's stakeholders, Positive and negative of stakeholders, Primary and secondary stakeholders, which stake holders are important and which are not also which stakeholders influence the most and which not, Britannia's Problem tree, Britannia's objective tree, segmentation, PESTEL analysis, Swot analysis, Tows analysis, 4Ps (i.e. Product, Price, Promotion, Place), Porter's five forces (Analysis), Business Model, BCG Matrix (Growth Share matrix), Consumer/Customer Perception, Strategic Recommendations/Suggestions.
Icici bank & videocon controversy
This document summarizes a controversy involving loans from ICICI Bank to Videocon group companies. In 2012, a consortium of 20 banks including ICICI Bank provided a Rs. 40,000 crore loan to Videocon, of which ICICI Bank provided Rs. 3,250 crore. Questions have been raised about whether ICICI Bank CEO Chanda Kochhar was aware of her husband's business ties to Videocon when the loan was approved. The document also questions why Kochhar did not recuse herself from approving the loan and whether the credit committee was aware of the connection. It notes one Videocon subsidiary had low sales and profits compared to the large loan amount sanctioned.
Hul and GSK merger
GlaxoSmithKline Consumer Healthcare Ltd (GSK CH) and Hindustan Unilever Ltd (HUL) have agreed to a merger. GSK CH, which owns brands like Horlicks and Boost, will be acquired by HUL for Rs. 31,700 crore. GSK CH is currently owned by GSK plc of UK through subsidiaries. After the merger, GSK plc will hold around 5.7% stake in HUL. The merger will allow HUL to enter the health and wellness space and strengthen its food and refreshments portfolio. It is expected to generate cost synergies and help HUL penetrate deeper into rural markets.
What's hot (20)
Facebook Inc: A Look at corporate governance Case Study
Facebook Inc: A Look at corporate governance Case Study
Honda Motorcycles and Scooters India Ltd. (HMSI) case study
Honda Motorcycles and Scooters India Ltd. (HMSI) case study
Similar to Mini case
Chapter 18, Question 1- The following is the financial statement o.docx
Chapter 18, Question 1- The following is the financial statement of Executive Fruit Company for the year ended December 2014.
INCOME STATEMENT, 2014
(Figures in $ Thousands)
Revenue
$
3,500
Cost of goods sold
3,150
EBIT
$
350
Interest
70
Earnings before taxes
$
280
State and federal tax
112
Net income
$
168
Dividends
112
Additions to retained earnings
$
56
BALANCE SHEET (Year-End, 2014)
(Figures in $ Thousands)
Assets
Net working capital
$
350
Fixed assets
1,400
Total assets
$
1,750
Liabilities and shareholders' equity
Long-term debt
$
700
Shareholders' equity
1,050
Total liabilities and shareholders' equity
$
1,750
The following are the first stage and second stage pro forma financial statements of Executive Fruit Company for the year ended December 2015.
First stage pro forma statements:
PRO FORMA INCOME STATEMENT, 2015
(Figures in $ Thousands)
Revenue
$
3,850
Cost of goods sold
3,465
EBIT
$
385
Interest
70
Earnings before taxes
$
315
State and federal tax
126
Net income
$
189
Dividends
126
Additions to retained earnings
$
63
PRO FORMA BALANCE SHEET (Year-End, 2015)
(Figures in $ Thousands)
Assets
Net working capital
$
385
Fixed assets
1,540
Total assets
$
1,925
Liabilities and shareholders' equity
Long-term debt
$
700
Shareholders' equity
1,113
Total liabilities and shareholders' equity
$
1,813
Required external financing
$
112
Second stage pro forma balance sheet:
PRO FORMA BALANCE SHEET (Year-End, 2015)
(Figures in $ Thousands)
Assets
Net working capital
$
385
Fixed assets
1,540
Total assets
$
1,925
Liabilities and shareholders' equity
Long-term debt
$
812
Shareholders' equity
1,113
Total liabilities and shareholders' equity
$
1,925
How would Executive Fruit’s financial model change if the dividend payout ratio were cut to 1/3? Use the revised model to generate a new financial plan for 2015 assuming that debt is the balancing item. What would be the required external financing?
(Do not round intermediate calculations.)
Dividends fall by $ [removed]. Therefore, the requirement for external financing falls from $ [removed]to $ [removed]. On the other hand, shareholders' equity will be increased by $ [removed].
The right-hand side of the balance sheet becomes
(Do not round intermediate calculations. Enter your answers in thousands.)
:
Long-term debt
$ [removed]
Shareholders' equity
[removed]
Total
$ [removed]
Chapter 18, Question 2- Find the sustainable and internal growth rates for a firm with the following ratios: asset turnover = 1.60; profit margin = 6%; payout ratio = 30%; equity/assets = .50.
(Do not round intermediate calculations. Enter your answers as a percent rounded to 2 decimal places.)
Sustainable growth rate
[.
Capital structure
The document discusses various aspects of capital structure including definitions, key terms, theories, and principles. It defines capital structure as the mix of debt and equity used by a company to finance its overall operations and long-term needs. Several theories of capital structure are described, including the net income approach, net operating income approach, and Modigliani & Miller approach. Factors that determine an optimal capital structure are discussed, including costs, risks, flexibility, and control. Formulas for calculating financial break-even point, point of indifference, and capital gearing ratio are provided. Examples are given to illustrate how to apply the concepts.
Computation of total income problems.pptx
Mrs. Mitul is a 63-year-old medical practitioner who runs her own clinic. Her income and expenditure account for the financial year ending March 2021 is presented. It shows a total income of Rs. 14,68,000 comprising consultation fees, salary from part-time work, rental income, dividends, and total expenditure of Rs. 14,68,000 including staff salaries, administrative expenses, interest payments, and donations to scientific research. Additional information provided includes salary details from part-time work, free medical treatment received by her son, rental income and expenses from a house property, and other expenses. You are required to compute her net taxable income and tax liability for the assessment year 2021-22.
Accounting for Not for Profit Organisations
In this presentation, you will find notes , accounting treatment and practical questions on the unit Financial Statements of not for profit organisations.
Lecture 12 q uestion on leverage analysis
This document contains 22 questions from Amity Business School related to financial leverage, operating leverage, and combined leverage. Questions ask students to calculate various leverage ratios from income statements and balance sheets of companies. They are also asked to interpret the significance of leverage ratios and how they impact decision making. Students must calculate earnings per share, break-even point, changes in EPS from changes in sales or costs.
Fred and George have been in partnership for many years. The partn.docx
Fred and George have been in partnership for many years. The partners, who share profits and losses on a 60:40 basis, respectively, wish to retire and have agreed to liquidate the business. Liquidation expenses are estimated to be $10,000. At the date the partnership ceases operations, the balance sheet is as follows:
Cash
$
100,000
Liabilities
$
80,000
Noncash assets
200,000
Fred, capital
100,000
George, capital
120,000
Total assets
$
300,000
Total liabilities and capital
$
300,000
1.
Prepare journal entries for the following transactions: (Do not round intermediate calculations. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)
a.
Distributed safe cash payments to the partners.
b.
Paid $40,000 of the partnership’s liabilities.
c.
Sold noncash assets for $220,000.
d.
Distributed safe cash payments to the partners.
e.
Paid all remaining partnership liabilities of $40,000.
f.
Paid $8,000 in liquidation expenses; no further expenses will be incurred.
g.
Distributed remaining cash held by the business to the partners.
Ex. 2
A local partnership is to be liquidated. Commissions and other liquidation expenses are expected to total $19,000. The business’s balance sheet prior to the commencement of liquidation is as follows:
Cash
$ 27,000
Liabilities
$ 40,000
Noncash assets
254,000
Simpson, capital (20%)
18,000
Hart, capital (40%)
40,000
Bobb, capital (20%)
48,000
Reidl, capital (20%)
135,000
Total assets
$281,000
Total liabilities and capital
$281,000
Prepare a predistribution plan for this partnership.
Partner
Capital Balance
Loss Allocation
Maximum loss that can be absorb
Schedule 1
Sampson
Hart
Bobb
Reidl
Schedule 2
Hart
Bobb
Reidl
Schedule 3
Bobb
Reidl
Sampson
Hart
Bobb
Reidl
Reported balances
Assumed loss
Schedule 1
Adjusted Balances
Assumed loss
Schedule 2
Adjusted balances
Assumed loss
Schedule 3
Adjusted balances
EX. 3
The Prince-Robbins partnership has the following capital account balances on January 1, 2015:
Prince, Capital
$
70,000
Robbins, Capital
60,000
Prince is allocated 80 percent of all profits and losses with the remaining 20 percent assigned to Robbins after interest of 10 percent is given to each partner based on beginning capital balances.
On January 2, 2015, Jeffrey invests $37,000 cash for a 20 percent interest in the partnership. This transaction is recorded by the goodwill method. After this transaction, 10 percent interest is still to go to each partner. Profits and losses will then be split as follows: Prince (50%), Robbins (30%), and Jeffrey (20%). In 2015, the partnership reports a net income of $15,000.
a.
Prepare the journal entry to record Jeffrey entrance into the partnership on January 2, 2015. (If no entry .
International financial management working notes
The document provides non-consolidated and consolidated financial statements for companies XYZ Inc. and ABC Ltd. over four years. It shows assets, liabilities, equity, revenues and expenses increasing over time. Exchange rates fluctuated between years. The financial statements indicate the companies grew in size and profitability through the four years.
cpt-pilot-paper-eng.pdf
ABC (Pvt) Ltd. reported a net profit before tax of Rs. 39,994,000 for the year ended 31 March 2019. Various adjustments were made to arrive at taxable business income of Rs. 25,180,200 and taxable investment income of Rs. 2,770,000, resulting in total assessable income of Rs. 27,950,200. After deducting tax credits of Rs. 5,209,750, the company had a balance tax payable of Rs. 1,516,722 for the year of assessment 2018/19.
Accounting for public companies
This document provides information and examples about accounting for public companies and underwriting. It discusses concepts like underwriting liability, applications received, marked applications, outstanding shares, and liability calculations for different underwriters based on information provided in examples. It also discusses calculating share value based on dividend yield and return on capital employed. Other topics covered include acquisition accounting, consolidation of financial statements, treatment of pre-acquisition profits, minority interest, and revaluation of assets.
All About Shares & How To Issue And Buy Back Them
This document provides information and examples about accounting for public companies and underwriting. It discusses concepts like underwriting liability, applications received, marked applications, outstanding shares, and underwriter ratios and liabilities. Multiple examples are provided of calculating underwriter liability given information about shares issued, underwriting percentages, applications received, and marked applications.
A N N U I T Y Q U E S T I O N S F O R A P T I T U D E T E S T S
This document provides information and examples about accounting for public companies and underwriting. It discusses concepts like underwriting liability, applications received, marked applications, outstanding shares, and liability calculations for different underwriters based on information provided in examples. It also includes solutions to example questions about underwriting calculations.
9706_m16_qp_12.pdf
This document summarizes a 12-page multiple choice exam for an accounting course. It consists of 30 multiple choice questions testing concepts like accounting principles, depreciation, partnership accounting, ratio analysis, and costing methods. The summary provides essential information about the document's content and format in 3 sentences.
ACC205 Discussion QuestionsAccounting Equation As you hav.docx
ACC205 Discussion Questions:
Accounting Equation
As you have learned in this week’s readings the Accounting Equation is Assets = Liabilities + Owners’ Equity. Is the accounting equation true in all instances? Provide sample transactions from your own experiences to demonstrate the validity of the Accounting Equation.
Accounts
What does the term account mean? What are the different classifications of accounts? How do the rules for debits and credits impact accounts? Please provide an example of how debits and credits impact accounts.
Accounting Cycle
Financial statements are a product of the accounting cycle. Think about two different companies: a manufacturing company, and a retail company. Why would different companies have different accounting cycles? Would you expect the steps of the accounting cycle to be the same for each company? Why or why not?
Bank Reconciliation
What is the purpose of a bank reconciliation? What are the reasons for differences between the cash reported in the accounting records and the cash balance in the bank statements?
LIFO vs. FIFO
The controller of Sagehen Enterprises believes that the company should switch from the LIFO method to the FIFO method. The controller’s bonus is based on the next income. It is the controller’s belief that the switch in inventory methods would increase the net income of the company. What are the differences between the LIFO and FIFO methods?
Depreciation
A variety of depreciation methods are used to allocate the cost of an asset to all of the accounting periods benefited by the use of the asset. Your client has just purchased a piece of equipment for $100,000. Explain the concept of depreciation. Which of the following depreciation methods would you recommend: straight-line depreciation, double declining balance method, or an alternative method?
Ratios
Ratios provide the users of financial statements with a great deal of information about the entity. Do ratios tell the whole story? How could liquidity ratios be used by investors to determine whether or not to invest in a company?
Profit Margin
Year Ending December 2012
Year Ending December 2011
Year Ending December 2010
Revenues
40,000
35,000
33,000
Operating Expenses
Salaries
15,000
10,000
9,000
Maintenance and Repairs
6,000
9,000
10,000
Rental Expense
2,500
2,500
2,500
Depreciation
2,000
2,000
2,000
Fuel
4,000
3,500
2,500
Total Operating Expenses
29,500
27,000
26,000
Operating Income
10,500
8,000
7,000
Sales and Administrative Expenses
6,000
4,000
3,000
Interest Expense
2,500
2,000
1,000
Net Income
2,000
2,000
3,000
Above is a comparative income statement for Cecil, Inc. for the years 2010, 2011, and 2012. Calculate the profit margin for each of these years. Comment on the profit margin trend.
BWeek Five Exercise Assignment
Financial Ratios
1. Liquidity ratios. Edison, Stagg, and Thornton have the following financial information at the close of business on July 10:
Edi.
Formality prepare the tasks in excel, answering each question
Formality: prepare the tasks in excel, answering each question in an excel spreadsheet of the same file.
Question 1
On January 1st, 2018, the company DECORA, SA acquires a machine, useful life 5 years for a purchase price 25.000 eur.
In payment, the company issues an installment note payable for this amount, plus interests at 12 percent per annum (or 1 percent per month).
This note will be paid in 5 monthly installments of 5.151 eur, beginning on January 1st.
You can see the amortization table allocating payments between interest and principal below:
Period
Payment Date
Monthly Payment
Interest expense
Reduction in Unpaid Balance
Total amortized amount
1
January
5.151
250
4.901
4.901
2
February
5.151
201
4.950
9.851
3
March
5.151
151
5.000
14.851
4
April
5.151
101
5.050
19.900
5
May
5.151
51
5.100
25.000
1. From the table indicate the total amount of interests paid over the 5 installments
2. Prepare the journal entry to record the first monthly payment January 1st
3. Indicate the liability amount on March 31 that will appear in the Balance Sheet
Weight: 20% weight
Question 2
Resisa Company purchased a delivery van for 25.000 eur on January 1, 2021. The van was assigned an estimated useful life of 5 years and has a residual value of 2.400 eur. Compute depreciation expense using the double declining balance and the straight – line methods for the years 2021
Weight: 30% weight
Question 3
For the following statements provide an appropriate explanation.
a) Nice things company records depreciation on a furniture. Explain how it affects its Balance Sheet and the Income Statement
b) If a company records depreciation in every closing, which is the accounting principle that is it applying? What does it mean?
Weight: 10% weight
Question 4
a) Which is the only plant asset does not decline in service potential over the course of its useful life and it is never depreciate it?
b) Given the following account balances at year end, compute the total intangible assets on the Balance Sheet of Anisha Enterprises:
Cash1.500.000
Accounts receivable 4.000.000
Trademarks1.000.000
Goodwill4.500.000
Weight: 20% weight
Question 5
On January 1, 2021, Laurion Corporation sells 1 million (1.000 bonds each with a 1.000-dollar face value) of 5%, 20-year bonds payable to an underwriter at a price of 95% of their face value. Interest is payable semiannually on June 1 and December 1. On January 1, 2021, Laurion receives 950.000-dollar cash from the underwriter and records a net liability of this amount (1.000.000$*0,95 = 950.000 dollar)
1. Which is the amount and the meaning of the discount? When is it paid?
2. Prepare the entry on January 1 of the issuance of the bonds
Weight: 20% weight
EmployeesQuestions1Imagine you are an employer (an awesome one). When should you recognize short- term employee benefits?aEvery 1st day of the monthbEvery 15 th and 30 th of the monthcWhen the employees have rendered service in exchange for the employee benefitsdNever2You are ...
9706 m16 qp_12
This document is a multiple choice exam for an accounting course. It consists of 30 multiple choice questions testing concepts related to accounting, cost and management accounting, and financial statements. The questions cover topics such as accounting principles, depreciation, inventory valuation, financial ratios, budgeting, cost-volume-profit analysis, and absorption costing.
Accounting homework help
This document provides links to purchase solutions for accounting and finance homework, exams, and courses. It advertises immediate access to complete solutions for classes without needing to register. The solutions are rated highly and are available from an alumni of West Virginia University.
Accounting homework help
This document provides links to purchase solutions for accounting, economics, finance, and tax homework assignments and exams. It advertises immediate access to full solutions for entire courses, exams, and assignments without needing to register. The solutions are rated highly and claimed to be from alumni of well-known universities.
Part I. Comprehensive problems. Place answers below each questio.docx
Part I. Comprehensive problems. Place answers below each question.
1. Points = 4
Instructions
Determine the incremental income or loss that Hayes Enterprises would realize by accepting the special order.
2. Points = 4
Instructions
Prepare an incremental analysis, which shows the effect of the make-or-buy decision.
3. Points = 12
Instructions
Prepare the net cash provided by operating activities section of the company's statement of cash flows for the year ended December 31, 2014, using the indirect method.
4. Points = 10
Instructions
Mimi Manufacturing Company uses a job order cost accounting system and keeps perpetual inventory records. Prepare journal entries to record the following transactions during the month of June. (Indent credit accounts)
Date:
Account
Debit
Credit
5. Points = 12
Instructions
Complete the Production Cost Report for the Molding Department for the month of May using the above information and the information below.
Equivalent Units
QUANTITIES
Physical Units
Materials
Conversion Costs
Work in process, May 1
7,000
Started into production
28,000
Total units
35,000
Units accounted for:
Transferred out
30,000
Work in process, May 31
5,000
Total units
35,000
COSTS
Unit costs
Materials
Conversion Costs
Total
Costs in May
$140,000
$160,000
$300,000
Equivalent units
Units costs
Costs to be accounted for
Work in process, May 1
$60,000
Started into production
240,000
$300,000
Cost Reconciliation Schedule
Costs accounted for:
Transferred out
Work in process, May 31:
….Materials
….Conversion costs
Total costs
$300,000
6. Points = 8
Instructions
(a)
Prepare the responsibility reports for the Mixing Department for each month.
June
July
Controllable Cost
Budget
Actual
Delta
F or U
Budget
Actual
Delta
F or U
Indirect materials
Indirect labor
Factory supplies
Supervision
Total costs
· F = Favorable variance
· U = Unfavorable variance
(b) Comment on the manager's performance in controlling costs during the two-month period.
Part II: 25 Multiple Choice Questions @ 2 points each = 50 points.
Place answers in the table below:
1.
6.
11.
16.
21.
2.
7.
12.
17.
22.
3.
8.
13.
18.
23.
4.
9.
14.
19.
24.
5.
10.
15.
20.
25.
FinalSUMNIll9287jhd72g
Part I. 6 Comprehensive problems worth 50 points total
1. Points = 4
Hayes Enterprises produces miniature parasols. Each parasol consists of $1.20 of variable costs and $.90 of fixed costs and sells for $4.50. A French wholesaler offers to buy 9,000 units at $1.40 each, of which Pederson has the capacity to produce. Hayes will incur extra shipping costs of $.12 per parasol.
Instructions
Determine the .
Pararel quiz-intermediate-accounting-11
This document provides information for an intermediate accounting exam including 4 problems related to financial statements, receivables, inventories, and accounting principles. Problem 1 asks students to prepare a statement of financial position. Problem 2 asks students to prepare a comprehensive income statement. Problem 3 involves calculating impairment of receivables. Problem 4 involves inventory costing methods and valuation. Problem 5 asks students to identify violations of accounting assumptions, principles, or constraints for various accounting practices.
Brm project edited
The document presents financing options for an expansion project of Divya Electronics. It will require Rs. 200 crore and is expected to generate Rs. 240 crore annual revenue. There are two options: public equity issue or private debenture placement. Key calculations show the indifference point between the options is Rs. 148 crore PBIT. For a projected Rs. 186 crore PBIT next year, the debenture option provides a higher EPS of Rs. 7.5 compared to Rs. 7.26 for equity. The interest coverage ratio is also better for equity at 9.3:1 versus 5.1:1 for debentures. Overall shareholder earnings and control should be considered in the decision.
Similar to Mini case (20)
Chapter 18, Question 1- The following is the financial statement o.docx
Chapter 18, Question 1- The following is the financial statement o.docx
Fred and George have been in partnership for many years. The partn.docx
Fred and George have been in partnership for many years. The partn.docx
A N N U I T Y Q U E S T I O N S F O R A P T I T U D E T E S T S
A N N U I T Y Q U E S T I O N S F O R A P T I T U D E T E S T S
ACC205 Discussion QuestionsAccounting Equation As you hav.docx
ACC205 Discussion QuestionsAccounting Equation As you hav.docx
Formality prepare the tasks in excel, answering each question
Formality prepare the tasks in excel, answering each question
Part I. Comprehensive problems. Place answers below each questio.docx
Part I. Comprehensive problems. Place answers below each questio.docx
Recently uploaded
How to Download & Install Module From the Odoo App Store in Odoo 17
Custom modules offer the flexibility to extend Odoo's capabilities, address unique requirements, and optimize workflows to align seamlessly with your organization's processes. By leveraging custom modules, businesses can unlock greater efficiency, productivity, and innovation, empowering them to stay competitive in today's dynamic market landscape. In this tutorial, we'll guide you step by step on how to easily download and install modules from the Odoo App Store.
NIPER 2024 MEMORY BASED QUESTIONS.ANSWERS TO NIPER 2024 QUESTIONS.NIPER JEE 2...
NIPER JEE PYQ
NIPER JEE QUESTIONS
MOST FREQUENTLY ASK QUESTIONS
NIPER MEMORY BASED QUWSTIONS
CHUYÊN ĐỀ ÔN TẬP VÀ PHÁT TRIỂN CÂU HỎI TRONG ĐỀ MINH HỌA THI TỐT NGHIỆP THPT ...
CHUYÊN ĐỀ ÔN TẬP VÀ PHÁT TRIỂN CÂU HỎI TRONG ĐỀ MINH HỌA THI TỐT NGHIỆP THPT ...Nguyen Thanh Tu Collection
https://app.box.com/s/qspvswamcohjtbvbbhjad04lg65waylfLeveraging Generative AI to Drive Nonprofit Innovation
In this webinar, participants learned how to utilize Generative AI to streamline operations and elevate member engagement. Amazon Web Service experts provided a customer specific use cases and dived into low/no-code tools that are quick and easy to deploy through Amazon Web Service (AWS.)
Level 3 NCEA - NZ: A Nation In the Making 1872 - 1900 SML.ppt
The History of NZ 1870-1900.
Making of a Nation.
From the NZ Wars to Liberals,
Richard Seddon, George Grey,
Social Laboratory, New Zealand,
Confiscations, Kotahitanga, Kingitanga, Parliament, Suffrage, Repudiation, Economic Change, Agriculture, Gold Mining, Timber, Flax, Sheep, Dairying,
How to Manage Reception Report in Odoo 17
A business may deal with both sales and purchases occasionally. They buy things from vendors and then sell them to their customers. Such dealings can be confusing at times. Because multiple clients may inquire about the same product at the same time, after purchasing those products, customers must be assigned to them. Odoo has a tool called Reception Report that can be used to complete this assignment. By enabling this, a reception report comes automatically after confirming a receipt, from which we can assign products to orders.
Philippine Edukasyong Pantahanan at Pangkabuhayan (EPP) Curriculum
(𝐓𝐋𝐄 𝟏𝟎𝟎) (𝐋𝐞𝐬𝐬𝐨𝐧 𝟏)-𝐏𝐫𝐞𝐥𝐢𝐦𝐬
𝐃𝐢𝐬𝐜𝐮𝐬𝐬 𝐭𝐡𝐞 𝐄𝐏𝐏 𝐂𝐮𝐫𝐫𝐢𝐜𝐮𝐥𝐮𝐦 𝐢𝐧 𝐭𝐡𝐞 𝐏𝐡𝐢𝐥𝐢𝐩𝐩𝐢𝐧𝐞𝐬:
- Understand the goals and objectives of the Edukasyong Pantahanan at Pangkabuhayan (EPP) curriculum, recognizing its importance in fostering practical life skills and values among students. Students will also be able to identify the key components and subjects covered, such as agriculture, home economics, industrial arts, and information and communication technology.
𝐄𝐱𝐩𝐥𝐚𝐢𝐧 𝐭𝐡𝐞 𝐍𝐚𝐭𝐮𝐫𝐞 𝐚𝐧𝐝 𝐒𝐜𝐨𝐩𝐞 𝐨𝐟 𝐚𝐧 𝐄𝐧𝐭𝐫𝐞𝐩𝐫𝐞𝐧𝐞𝐮𝐫:
-Define entrepreneurship, distinguishing it from general business activities by emphasizing its focus on innovation, risk-taking, and value creation. Students will describe the characteristics and traits of successful entrepreneurs, including their roles and responsibilities, and discuss the broader economic and social impacts of entrepreneurial activities on both local and global scales.
How to Predict Vendor Bill Product in Odoo 17
This slide will guide us through the process of predicting vendor bill products based on previous purchases from the vendor in Odoo 17.
Educational Technology in the Health Sciences
Plenary presentation at the NTTC Inter-university Workshop, 18 June 2024, Manila Prince Hotel.
A Visual Guide to 1 Samuel | A Tale of Two Hearts
These slides walk through the story of 1 Samuel. Samuel is the last judge of Israel. The people reject God and want a king. Saul is anointed as the first king, but he is not a good king. David, the shepherd boy is anointed and Saul is envious of him. David shows honor while Saul continues to self destruct.
Jemison, MacLaughlin, and Majumder "Broadening Pathways for Editors and Authors"
Jemison, MacLaughlin, and Majumder "Broadening Pathways for Editors and Authors"National Information Standards Organization (NISO)
This presentation was provided by Racquel Jemison, Ph.D., Christina MacLaughlin, Ph.D., and Paulomi Majumder. Ph.D., all of the American Chemical Society, for the second session of NISO's 2024 Training Series "DEIA in the Scholarly Landscape." Session Two: 'Expanding Pathways to Publishing Careers,' was held June 13, 2024.BÀI TẬP BỔ TRỢ TIẾNG ANH LỚP 9 CẢ NĂM - GLOBAL SUCCESS - NĂM HỌC 2024-2025 - ...
BÀI TẬP BỔ TRỢ TIẾNG ANH LỚP 9 CẢ NĂM - GLOBAL SUCCESS - NĂM HỌC 2024-2025 - ...Nguyen Thanh Tu Collection
https://app.box.com/s/tacvl9ekroe9hqupdnjruiypvm9rdaneElevate Your Nonprofit's Online Presence_ A Guide to Effective SEO Strategies...
Whether you're new to SEO or looking to refine your existing strategies, this webinar will provide you with actionable insights and practical tips to elevate your nonprofit's online presence.
A Free 200-Page eBook ~ Brain and Mind Exercise.pptx
(A Free eBook comprising 3 Sets of Presentation of a selection of Puzzles, Brain Teasers and Thinking Problems to exercise both the mind and the Right and Left Brain. To help keep the mind and brain fit and healthy. Good for both the young and old alike.
Answers are given for all the puzzles and problems.)
With Metta,
Bro. Oh Teik Bin 🙏🤓🤔🥰
Benner "Expanding Pathways to Publishing Careers"
This presentation was provided by Rebecca Benner, Ph.D., of the American Society of Anesthesiologists, for the second session of NISO's 2024 Training Series "DEIA in the Scholarly Landscape." Session Two: 'Expanding Pathways to Publishing Careers,' was held June 13, 2024.
Recently uploaded (20)
How to Download & Install Module From the Odoo App Store in Odoo 17
How to Download & Install Module From the Odoo App Store in Odoo 17
NIPER 2024 MEMORY BASED QUESTIONS.ANSWERS TO NIPER 2024 QUESTIONS.NIPER JEE 2...
NIPER 2024 MEMORY BASED QUESTIONS.ANSWERS TO NIPER 2024 QUESTIONS.NIPER JEE 2...
CHUYÊN ĐỀ ÔN TẬP VÀ PHÁT TRIỂN CÂU HỎI TRONG ĐỀ MINH HỌA THI TỐT NGHIỆP THPT ...
CHUYÊN ĐỀ ÔN TẬP VÀ PHÁT TRIỂN CÂU HỎI TRONG ĐỀ MINH HỌA THI TỐT NGHIỆP THPT ...
Leveraging Generative AI to Drive Nonprofit Innovation
Leveraging Generative AI to Drive Nonprofit Innovation
Level 3 NCEA - NZ: A Nation In the Making 1872 - 1900 SML.ppt
Level 3 NCEA - NZ: A Nation In the Making 1872 - 1900 SML.ppt
Philippine Edukasyong Pantahanan at Pangkabuhayan (EPP) Curriculum
Philippine Edukasyong Pantahanan at Pangkabuhayan (EPP) Curriculum
Jemison, MacLaughlin, and Majumder "Broadening Pathways for Editors and Authors"
Jemison, MacLaughlin, and Majumder "Broadening Pathways for Editors and Authors"
BÀI TẬP BỔ TRỢ TIẾNG ANH LỚP 9 CẢ NĂM - GLOBAL SUCCESS - NĂM HỌC 2024-2025 - ...
BÀI TẬP BỔ TRỢ TIẾNG ANH LỚP 9 CẢ NĂM - GLOBAL SUCCESS - NĂM HỌC 2024-2025 - ...
Elevate Your Nonprofit's Online Presence_ A Guide to Effective SEO Strategies...
Elevate Your Nonprofit's Online Presence_ A Guide to Effective SEO Strategies...
Juneteenth Freedom Day 2024 David Douglas School District
Juneteenth Freedom Day 2024 David Douglas School District
A Free 200-Page eBook ~ Brain and Mind Exercise.pptx
A Free 200-Page eBook ~ Brain and Mind Exercise.pptx
Mini case
- 1. Divya Electronics Mini Case Presented By: Ashish Kumar
- 2. Case Study: Introduction: Divya Electronics was Promoted by Dipankar Mitra 20 Year Ago Initially the firm employed the debt/equity ratio as 1.5:1 Issued Bonus share on two occasion The current Market Price of share is Rs 115 and PE Ratio is 19.17 Firm is planning for Expansion of Project at Rs 2000 Million which will generate annual revenue of Rs 2400 Million .It will variable cost will be 60% and Fixed Cost will be Rs 500 Million
- 3. Case Study: Balance Sheet Sno Source of Fund Rs. In Million 1 Share Funds Paid up Equity Capital(140 million shares at Rs 10) 1400 Reserve and surplus 2600 2 Loan 2000 6000 Application Of Funds 1 Net Fixed Assets 4000 2 Net Current Assets 2000 6000 Total No of Equity share:140 Million Share Hold By Dipankar and his family is 45 Million Eman Consultant had proposed two ways to raised the fund
- 4. Case Study: Total No of Equity share:140 Million Share Hold By Dipankar and his family is 45 Million Profit and Lost Account Rs . In Million Revenue 8000 Variable cost 4800 Contribution Margin 3200 Fixe Operataing Cost 1800 Profit Before Intrest and Tax 1400 Interest 200 Profit Before Tax 1200 Tax 360 Profit After Tax 840
- 5. Case Study: Two Option available for financing the project 1. Public Issue of Equity shares at Rs 106 .The issue expense will be Rs 6 Per Shares. 2. Privately carrying Debenture at 8% interest. In Case1: Number of Share issued=2000million/Rs(106-6) =20 Million So total sahre:140+20=160 Million Interest Cost Remain the same: 200 Million In case2: Number of share:140Million Interest Paid to Debenture: =2000*8%=160 Million Total Intrest:200+160=360Million
- 6. Case Study: a. Compute the EPS –PBIT(EBIT) indifference point for the two financing option. EPS(1)=(EBIT-I1)(1-T)/N1…Equation no 1 EPS(2)= (EBIT-I2)(1-T)/N2….Equation no2 Now for indifference point EPS(1)=EPS(2) Given : N1:160 Million N2 :140Million T: 30% I1=200Million I2=360Million (EBIT-I1)/N1=(EBIT-I2)/N2 (EBIT-200)/160=(EBIT-360)/140 EBIT=1480Million
- 7. Case Study: Interpretation: 1.When EBIT is less than<14800 equity finance is ok. 2.When EBIT is greater than >1480 Debt finance is ok. 3. When EBIT=1480 it can opt for any one
- 8. Case Study: B. Calculate the EPS for the following year Under the two financing option assuming that the expansion project would be fully operational Rs . In Million Profit and Lost Account Finacing with Equity Finacing with Debenture Revenue 8000 10400 10400 Variable cost 4800 6240 6240 Contribution Margin 3200 4160 4160 Fixe Operataing Cost 1800 2300 2300 Profit Before Intrest and Tax 1400 1860 1860 Interest 200 200 360 Profit Before Tax 1200 1660 1500 Tax 360 498 450 Profit After Tax 840 1162 1050 No Share 140 160 140 EPS 6 7.2625 7.5 Additional Revenue from Expansion 2400 Additional variable cost of cost is 60% of Revenue after expansion 1440 Additional fixed Operating Cost after expansion 500 Intrest for Option 1 200 Intrest for option 2 is 200+8%2000 360
- 9. Case Study Interpretation: Since EBIT is 1860 Million greater than 1480 million the second option is good that is financing from debt. We can see that EPS is 7.5 also high among two.
- 10. Case Study C. Show the degree of total Leverage will change under the two financing option DTL: Degree of Total Leverage CM :Contribution margin EBT: Earning Before tax DTL DTL(1) DTL(2) 2.66 2.5 2.733 So we can observe that in second case DTL is high i.e High risk and EPS is also high so High reward.
- 11. Case Study D. Highlight how the any other issue that you believe are more important in taking decision Huge reserve and surplus can be used for financing the project Interest Coverage ratio is getting lower in case of second ICR ICR1 ICR2 7 9.3 5.1
Editor's Notes
- Introduction of debt lead to risk . Issue of Debenture is rsiky because the balance is disturb on fulcrum
- Intrset coverage ratio lower means company is burden bu Debt under this condition the option 1 is better