The 2015 annual general meeting document reported on Office Brands Limited's financial results for 2014-2015. Key results included record distributions to licensees of over $1.28 million and total rebate distributions over $6.3 million. The company also declared a special dividend of $2.10 per share. Financially, the company strengthened its balance sheet with net equity increasing to over $1.7 million and net assets per share reaching $18.06. Revenues grew 4% while earnings per share were $3.26.
Executive/ Final presentation in ENT 101 Business Foundations course at Suffolk University
Received an A, along with a nomination by the judges for being part of Suffolk University's Case Analysis Team (SUCAT)
Executive/ Final presentation in ENT 101 Business Foundations course at Suffolk University
Received an A, along with a nomination by the judges for being part of Suffolk University's Case Analysis Team (SUCAT)
APP 1.5, APP 1.8, APP 2.2, APP 2.5, APP 3.0 and APP 3.5 pumps are designed to supply low viscosity and corrosive fluids under high pressure, e.g. in seawater reverse osmosis
filtration applications and for high-pressure saltwater pumping.
The pumps are based on the axial piston principle enabling a very light and compact design. The design ensures that lubrication of the moving parts in the pumps is provided by
the fluid itself. No oil lubrication is thus required
Read more at - http://www.danfoss.in/
Esta es la segunda parte que explica la Carrera de Directores de Amarillas Internet.
Puede ver información preliminar en http://www.amarillasinternetcali.blogspot.com/
Danfoss offers a complete range of components for most oil burners on the market. The service manual is intended to make it easy for you to find the most suitable components and service from the comprehensive Danfoss range. For more info, visit http://www.danfoss.in/
ACG 2071 Chapter 13 Analysis of Financial Statements .docxbobbywlane695641
ACG 2071 Chapter 13: Analysis of Financial Statements
Created by M. Mari
Fall 2011-1
1
Financial Statement Analysis
• Applies analytical tools to general purpose financial statements and related data for making
business decisions.
• Purpose:
• Internal users: it provides strategic information to improve company efficiency and
effectiveness in proving products and services
• External users: rely on financial statement analysis to make better and more informed
decisions in pursuing their own goals
• Common Goals:
• Evaluate company performance and financial conditions
• Evaluating past and current performance
• Evaluating current financial position
• Evaluating future performance and risk
Building Blocks of Analysis
Horizontal Analysis
• Refers to the examination of financial statements across time
• Comparative statements facilitates this.
• Its shows financial amounts in side-by-side columns on a single statement
• Includes:
• Dollar change = Current period amount – base period amount
• Percent Change = Current period amount – base period amount
• Base period amount
Liquidity and efficiency
Solvency
Profitability
Market prospects
ACG 2071 Chapter 13: Analysis of Financial Statements
Created by M. Mari
Fall 2011-1
2
Comparison of two years of operations by computing the dollar change and percentage change in the
line items.
ACG 2071 Chapter 13: Analysis of Financial Statements
Created by M. Mari
Fall 2011-1
3
Trend Analysis:
• Form of horizontal analysis that can reveal patterns in data across successive
periods.
• It involves computing trend percents for a series of financial numbers and is a
variation on the use of percent changes
• Trend Percent = Current period amount X 100
• Base period amount
ACG 2071 Managerial Accounting
Process Costing Systems
Minicase
Jeffersonian Corporation has been in business for over 50 years. The company is looking to expand
operations into the Pacific Rim and would like an analysis of its financial statements to be prepared.
Review the financial statements below:
Jeffersonian Corporation
Comparative Income Statement
For years ended December 31, 2011 and 2010
2011 2010
Sales $ 2,486,000.00 $ 2,075,000.00
Cost of goods sold $ 1,523,000.00 $ 1,222,000.00
Gross Profit $ 963,000.00 $ 853,000.00
Operating Expenses
Salaries Expense $ 145,000.00 $ 100,000.00
Contract Labor Expense $ 240,000.00 $ 280,000.00
Insurance Expense $ 165,000.00 $ 200,000.00
Supplies expense $ 100,000.00 $ 45,000.00
.
APP 1.5, APP 1.8, APP 2.2, APP 2.5, APP 3.0 and APP 3.5 pumps are designed to supply low viscosity and corrosive fluids under high pressure, e.g. in seawater reverse osmosis
filtration applications and for high-pressure saltwater pumping.
The pumps are based on the axial piston principle enabling a very light and compact design. The design ensures that lubrication of the moving parts in the pumps is provided by
the fluid itself. No oil lubrication is thus required
Read more at - http://www.danfoss.in/
Esta es la segunda parte que explica la Carrera de Directores de Amarillas Internet.
Puede ver información preliminar en http://www.amarillasinternetcali.blogspot.com/
Danfoss offers a complete range of components for most oil burners on the market. The service manual is intended to make it easy for you to find the most suitable components and service from the comprehensive Danfoss range. For more info, visit http://www.danfoss.in/
ACG 2071 Chapter 13 Analysis of Financial Statements .docxbobbywlane695641
ACG 2071 Chapter 13: Analysis of Financial Statements
Created by M. Mari
Fall 2011-1
1
Financial Statement Analysis
• Applies analytical tools to general purpose financial statements and related data for making
business decisions.
• Purpose:
• Internal users: it provides strategic information to improve company efficiency and
effectiveness in proving products and services
• External users: rely on financial statement analysis to make better and more informed
decisions in pursuing their own goals
• Common Goals:
• Evaluate company performance and financial conditions
• Evaluating past and current performance
• Evaluating current financial position
• Evaluating future performance and risk
Building Blocks of Analysis
Horizontal Analysis
• Refers to the examination of financial statements across time
• Comparative statements facilitates this.
• Its shows financial amounts in side-by-side columns on a single statement
• Includes:
• Dollar change = Current period amount – base period amount
• Percent Change = Current period amount – base period amount
• Base period amount
Liquidity and efficiency
Solvency
Profitability
Market prospects
ACG 2071 Chapter 13: Analysis of Financial Statements
Created by M. Mari
Fall 2011-1
2
Comparison of two years of operations by computing the dollar change and percentage change in the
line items.
ACG 2071 Chapter 13: Analysis of Financial Statements
Created by M. Mari
Fall 2011-1
3
Trend Analysis:
• Form of horizontal analysis that can reveal patterns in data across successive
periods.
• It involves computing trend percents for a series of financial numbers and is a
variation on the use of percent changes
• Trend Percent = Current period amount X 100
• Base period amount
ACG 2071 Managerial Accounting
Process Costing Systems
Minicase
Jeffersonian Corporation has been in business for over 50 years. The company is looking to expand
operations into the Pacific Rim and would like an analysis of its financial statements to be prepared.
Review the financial statements below:
Jeffersonian Corporation
Comparative Income Statement
For years ended December 31, 2011 and 2010
2011 2010
Sales $ 2,486,000.00 $ 2,075,000.00
Cost of goods sold $ 1,523,000.00 $ 1,222,000.00
Gross Profit $ 963,000.00 $ 853,000.00
Operating Expenses
Salaries Expense $ 145,000.00 $ 100,000.00
Contract Labor Expense $ 240,000.00 $ 280,000.00
Insurance Expense $ 165,000.00 $ 200,000.00
Supplies expense $ 100,000.00 $ 45,000.00
.
This presentation was delivered at the April 23, 2009 Smart-ups event in Eugene, OR by Dan Vishny (CFO for two start-ups companies). Dan is also known for having one of the top 10 best scores on the CPA exam - for the entire U.S.A.!
Financial Accounting Presentation from ABA Annual MeetingMark Stoneman
This presentation was given at the American Bar Association\'s Annual Meeting in Chicago, Illinois. The presentation is based upon the book entitled: Understanding the Use of Financial Accounting Provisions in Private Acquisition Agreements.
Similar to Tullio Cofrancesco - AGM 2015 - CFO Address - Office Brands Limited (20)
Have you ever wondered how search works while visiting an e-commerce site, internal website, or searching through other types of online resources? Look no further than this informative session on the ways that taxonomies help end-users navigate the internet! Hear from taxonomists and other information professionals who have first-hand experience creating and working with taxonomies that aid in navigation, search, and discovery across a range of disciplines.
This presentation by Morris Kleiner (University of Minnesota), was made during the discussion “Competition and Regulation in Professions and Occupations” held at the Working Party No. 2 on Competition and Regulation on 10 June 2024. More papers and presentations on the topic can be found out at oe.cd/crps.
This presentation was uploaded with the author’s consent.
Sharpen existing tools or get a new toolbox? Contemporary cluster initiatives...Orkestra
UIIN Conference, Madrid, 27-29 May 2024
James Wilson, Orkestra and Deusto Business School
Emily Wise, Lund University
Madeline Smith, The Glasgow School of Art
This presentation, created by Syed Faiz ul Hassan, explores the profound influence of media on public perception and behavior. It delves into the evolution of media from oral traditions to modern digital and social media platforms. Key topics include the role of media in information propagation, socialization, crisis awareness, globalization, and education. The presentation also examines media influence through agenda setting, propaganda, and manipulative techniques used by advertisers and marketers. Furthermore, it highlights the impact of surveillance enabled by media technologies on personal behavior and preferences. Through this comprehensive overview, the presentation aims to shed light on how media shapes collective consciousness and public opinion.
Acorn Recovery: Restore IT infra within minutesIP ServerOne
Introducing Acorn Recovery as a Service, a simple, fast, and secure managed disaster recovery (DRaaS) by IP ServerOne. A DR solution that helps restore your IT infra within minutes.
0x01 - Newton's Third Law: Static vs. Dynamic AbusersOWASP Beja
f you offer a service on the web, odds are that someone will abuse it. Be it an API, a SaaS, a PaaS, or even a static website, someone somewhere will try to figure out a way to use it to their own needs. In this talk we'll compare measures that are effective against static attackers and how to battle a dynamic attacker who adapts to your counter-measures.
About the Speaker
===============
Diogo Sousa, Engineering Manager @ Canonical
An opinionated individual with an interest in cryptography and its intersection with secure software development.
4. • Distributions to Licensees
• Declaration of Dividend
• Restoration of Balance Sheet
• Revenues & Expenses
• Net Earnings
KEY RESULTS 2014-2015
5. • Compliance Distributions of over $1.28M
• Total Rebate Distributions over $6.3M (including the early
payment of BPGI rebates)
• “Normalised” Rebate Distributions over $6.1M (when allowing
for early BPGI payments) compared to $5.9M in 2014.
DISTRIBUTIONS
8. • “Special” cash dividend of $2.10 cents per share (fully franked)
• Notional Yield of 11.6%
SPECIAL DIVIDEND
9. • Net Equity to over $1.7M
• Total Assets $3.97M
• Total Liabilities $2.18M
• Net Equity increased 14%
• Net Assets per Share $18.06 (2014: $15.42)
• Cash Reserves & Financial Assets increased 89%
• Current Ratio increased to 0.99:1 (2010: 0.37:1)
• Debt to Equity Ratio 1.5:1 (2014: 2.4:1)
• Retained Earnings $1.67M inc Asset Revaluation Write-back
BALANCE SHEET STRENGTH
15. • Earnings Before Interest, Tax & Compliance Distributions down
by 7.5%
• Profit before Tax of $377,550 down 34% after early payment
of BPGI Rebates
• Net Profit after Tax of $310,029 after early payment of BPGI
Rebates
• Earnings per Share = $3.26
NET EARNINGS
16. • Record Licensee Distributions
(even after allowing for early payment of BPGI Rebate)
• Special Dividend $2.10 per share
• Net Equity $1.7M ( 14%)
• Net Assets per Share $18.06
• Current Ratio = 0.99:1
• Rebate & Advertising Revenues 4% Growth
• Earnings per Share = $3.26
SUMMARY