Samsung was founded in 1938 in Korea as a small trading company selling groceries. It has since grown into a large multinational conglomerate. HTC was founded in 1997 in Taiwan as a maker of PDAs and began designing touchscreen phones in the late 1990s and early 2000s. It introduced some of the world's first 3G and 4G phones but has lost market share to competitors in recent years. The document provides ratio analyses comparing the profitability, liquidity, asset utilization, and receivables turnover of Samsung and HTC from 2013-2015.
Samsung was founded in 1938 in Korea as a trading company. It began as a small business selling groceries and making noodles. Over time, Samsung grew and expanded into various industries such as electronics, semiconductors, and home appliances. It is now the world's largest technology company by revenue. HTC was founded in 1997 in Taiwan as a producer of personal digital assistants. It later began designing touchscreen phones and partnered with various companies on smartphones. While HTC saw success, it lost market share to competitors in recent years. A ratio analysis found that Bata shoe company had higher profitability and return on assets than Servis shoe company, indicating better financial performance.
I've analyzed and created a financial analysis of a popular textile group "Gul Ahmed". After analyzing the financial report of 2015, we gathered the data and curated a balance sheet, income statement, liquidity, profitability, activity and others.
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.
The document presents projected financial statements for Design Your Own Doll from 2010 to 2012. It projects increasing revenue from $0 to $6,000 from 2010 to 2011. Total operating expenses are also projected to increase from $1,201 in 2010 to $5,450 in 2012. This would result in operating profits increasing from a loss of $1,201 in 2010 to a profit of $550 in 2012. Key metrics like NPV, IRR, payback period are also presented, indicating the potential profitability of the project.
The document summarizes capital budgeting analyses for two potential new product lines for New Heritage Doll Company:
1) Match My Doll clothing line extension, which has a positive NPV of $7,150 and IRR above the company's hurdle rate, indicating it should be accepted.
2) Design Your Own Doll, which has a negative NPV without considering terminal value but a positive NPV of $7,298 and IRR of 18.33% when factoring in terminal value, suggesting it may also be worthwhile but is more marginal.
This document discusses fundamental value and how to measure it using discounted cash flow (DCF) analysis. It provides an example of valuing a hypothetical carpentry business. Key points include:
- Fundamental value is determined by measuring a business's expected future cash flows and discounting them back to the present.
- DCF analysis involves forecasting cash flows, applying a discount rate to account for risk and the time value of money, and including a terminal value to estimate value beyond the explicit forecast period.
- Applying DCF to the carpentry business yields a fundamental value estimate of £138,630 based on its projected cash flows through 2025 and a terminal value.
Maruti Suzuki is India's leading car manufacturer. It was originally 18.28% owned by the Indian government and 54.2% owned by Suzuki of Japan. Maruti's major competitors are Hyundai, Tata Motors, Hindustan Motors, Mahindra & Mahindra, and Toyota. The presentation provides an analysis of Maruti Suzuki's financial performance and ratios from 2008-2012, including earnings per share, operating margin, return on investment, debt-to-equity ratio, current ratio, and dividend payout ratio.
This document contains various charts and tables with financial and operational metrics for a company over several years. It shows metrics such as number of stores, revenue, market share by region, expenses, cash position, debt levels, and valuation multiples. There are also charts comparing the company to competitors on metrics like revenue growth and profitability. The data indicates the company has grown organically and through acquisitions, with increasing revenues, stores, expenses, and debt levels over time.
Samsung was founded in 1938 in Korea as a trading company. It began as a small business selling groceries and making noodles. Over time, Samsung grew and expanded into various industries such as electronics, semiconductors, and home appliances. It is now the world's largest technology company by revenue. HTC was founded in 1997 in Taiwan as a producer of personal digital assistants. It later began designing touchscreen phones and partnered with various companies on smartphones. While HTC saw success, it lost market share to competitors in recent years. A ratio analysis found that Bata shoe company had higher profitability and return on assets than Servis shoe company, indicating better financial performance.
I've analyzed and created a financial analysis of a popular textile group "Gul Ahmed". After analyzing the financial report of 2015, we gathered the data and curated a balance sheet, income statement, liquidity, profitability, activity and others.
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.
The document presents projected financial statements for Design Your Own Doll from 2010 to 2012. It projects increasing revenue from $0 to $6,000 from 2010 to 2011. Total operating expenses are also projected to increase from $1,201 in 2010 to $5,450 in 2012. This would result in operating profits increasing from a loss of $1,201 in 2010 to a profit of $550 in 2012. Key metrics like NPV, IRR, payback period are also presented, indicating the potential profitability of the project.
The document summarizes capital budgeting analyses for two potential new product lines for New Heritage Doll Company:
1) Match My Doll clothing line extension, which has a positive NPV of $7,150 and IRR above the company's hurdle rate, indicating it should be accepted.
2) Design Your Own Doll, which has a negative NPV without considering terminal value but a positive NPV of $7,298 and IRR of 18.33% when factoring in terminal value, suggesting it may also be worthwhile but is more marginal.
This document discusses fundamental value and how to measure it using discounted cash flow (DCF) analysis. It provides an example of valuing a hypothetical carpentry business. Key points include:
- Fundamental value is determined by measuring a business's expected future cash flows and discounting them back to the present.
- DCF analysis involves forecasting cash flows, applying a discount rate to account for risk and the time value of money, and including a terminal value to estimate value beyond the explicit forecast period.
- Applying DCF to the carpentry business yields a fundamental value estimate of £138,630 based on its projected cash flows through 2025 and a terminal value.
Maruti Suzuki is India's leading car manufacturer. It was originally 18.28% owned by the Indian government and 54.2% owned by Suzuki of Japan. Maruti's major competitors are Hyundai, Tata Motors, Hindustan Motors, Mahindra & Mahindra, and Toyota. The presentation provides an analysis of Maruti Suzuki's financial performance and ratios from 2008-2012, including earnings per share, operating margin, return on investment, debt-to-equity ratio, current ratio, and dividend payout ratio.
This document contains various charts and tables with financial and operational metrics for a company over several years. It shows metrics such as number of stores, revenue, market share by region, expenses, cash position, debt levels, and valuation multiples. There are also charts comparing the company to competitors on metrics like revenue growth and profitability. The data indicates the company has grown organically and through acquisitions, with increasing revenues, stores, expenses, and debt levels over time.
Nestle India is a subsidiary of Nestle S.A. of Switzerland with 7 factories in India. It provides consumers with globally standardized products committed to long term growth. The document analyzes Nestle India's financial performance over 2007-2017 using various financial ratios like current ratio, quick ratio, debt-equity ratio, and total assets to debt ratio to measure liquidity, leverage, and margin of safety for creditors. Current and quick ratios were generally above 1, debt-equity ratio increased over time but was below 1, and total assets to debt ratio decreased but remained above 1, indicating overall good financial health.
Suominen Corporation reported its Q3 2016 financial results. Net sales fell 10% compared to Q3 2015 due to lower customer deliveries. Operating profit was EUR 7.9 million, down from the prior year. Cash flow remained strong at EUR 8.3 million. The company's portfolio continued shifting toward higher value-added products. Construction of a new production line in Bethune is progressing as planned with customer deliveries expected to begin in Q1 2017.
Suominen Corporation is a producer of nonwovens materials with eight manufacturing plants across three continents. In Q3 2015, the company's net sales increased 11% year-over-year due to currency effects while operating profit remained healthy. For the full year, Suominen expects continued growth in demand for its products driven by trends in emerging and developed markets such as population growth, health and hygiene. The company is executing a growth investment program to increase production capacity.
PTG Energy Public Company Limited held an Opportunity Day presentation to review their business performance and targets. Some key points included:
- They have over 300 fuel trucks and more than 1.85 million loyalty program members. Sales and number of fuel stations have grown steadily in recent years.
- Financial performance is improving with increased revenue, EBITDA, and margins. EBITDA grew 24% and net profit grew 36% in the first half of 2014 compared to the same period in 2013.
- Business expansion plans include two new rest areas and a new fuel storage tank farm to improve logistics. Their target for 2014 is to have 1,000 fuel stations and grow revenue 20% by adding more loyalty members
Running head CATERPILLAR INCORPORATION 1CATERPILLAR INCORPO.docxtodd271
Caterpillar Inc. is a Fortune 100 company and the world's largest construction equipment manufacturer. It designs, develops, engineers, and sells machinery, engines, financial products, and insurance. Caterpillar has a global dealer network and supply chain that provides a competitive advantage. While revenue has declined in recent years, the company has a strong brand, global dealer network that would be costly to replicate, and increasing dividends, showing it remains a good long-term investment. Financial ratios show the company has good short-term financial strength and liquidity to cover current liabilities. Caterpillar uses the LIFO inventory method, which has tax and accounting benefits during inflationary periods.
HP is an American multinational information technology company founded by William Hewlett and David Packard. It provides hardware, software, and services to consumers, small and medium businesses, and large enterprises. The document includes HP's income statements from 2008 to 2014 which show trends in revenue, costs, expenses, profits, and other financial metrics over this period. It also compares some of HP's key financial ratios to IBM over the same time frame.
The document discusses strategies for KTC's credit card business in 2014-2018. It aims to secure and grow credit card spending in key categories like dining, retail, and travel by expanding privileges for high-spending customers. It also focuses on maintaining spending momentum in other categories and targeting promotions. Key communication channels include online, social media, targeted media, and internal communications. The strategies seek to acquire new customers, increase usage among existing customers, and win back inactive customers.
The document discusses strategies for KTC's credit card business in 2014-2018. It aims to secure and grow credit card spending in key categories like dining, retail and travel by expanding privileges for high-spending customers. It also focuses on maintaining spending momentum in other categories and targeting promotions. Key provinces will see more focus along with online usage privileges and partnerships. The acquisition promotion in 2014 offers new members interest-only payments on first cash withdrawals to create value.
Ericsson is a Swedish telecommunications company that provides communication technology and services. A financial analysis of Ericsson from 2012-2014 found:
1) Ericsson's cash flows, net income, and net treasury have been declining in recent years despite some increases in 2014. Their working capital and capital employed have increased slightly.
2) Comparisons to Nokia show Ericsson had higher operating income and net income from 2012-2014. However, Nokia's acquisition of Alcatel-Lucent increases competition for Ericsson.
3) Ericsson's solvency ratio has been around 10% from 2012-2014, indicating some difficulty paying back debt given high short-term liabilities. However, their financial
This document provides an analysis of Gul Ahmed Textile Mills Limited (GATM), a Pakistani textile company. It includes GATM's vision, mission, company information, financial profiles for 2016-2019, economic analysis, contact information, auditors, and comparative financial ratios for GATM and other textile companies for the years 2017-2019. The analysis shows GATM's financial performance has generally improved over time with increasing sales, profits, and assets. Ratios show GATM has average liquidity and turnover but above average returns compared to other textile companies.
working capital management dcm textile sumit payal
The document discusses working capital management of DCM Textiles. It provides details about the company, its current assets and current liabilities over the past few years, and various ratios to analyze working capital management and liquidity position. The working capital has increased over time except in 2012-13. Current assets have also increased while current liabilities have decreased in some years. Various liquidity, solvency, activity, and profitability ratios are also presented to evaluate working capital management and financial performance of DCM Textiles.
DLF is India's largest real estate company founded in 1946. It develops residential, commercial, and retail properties across India. Some key milestones in DLF's growth include developing urban colonies in Delhi in the 1950s-60s, venturing into organized retail in the 2000s, and launching luxury projects in the 2010s. DLF's vision is to be the world's most valuable real estate company and contribute to building a new India. Financial analysis of DLF from 2018 shows improving profitability ratios over time, with the net profit ratio reaching 0.64 in 2018, and liquidity ratios remaining strong.
TMB had another year of growth in 2015 despite challenging economic conditions in the DRC. Some key points:
- TMB launched Pepele Mobile, a revolutionary mobile banking service, to expand access to banking for those in remote areas.
- TMB manages payroll for about 200,000 state employees, growing its customer base and deposit accounts.
- The bank aims to have 1 million Pepele Mobile accounts by the end of 2016 and is expanding its agency banking network.
- While economic growth in the DRC was estimated at 7.7-9% in 2015, this only represents the formal economy which is small compared to the large informal sector.
- TMB remains committed to expanding access
Operational highlights for H1/2015 included a 33.1% increase in revenue compared to H1/2014. The automotive sector saw strong expansion while the consumer market continued growth in volume and value. One acquisition of Lesswire was completed in January 2015 to expand the automotive short range modules business. Six new cutting-edge products were also launched. Financially, revenue increased 33.1% to CHF 161.9 million while EBITDA grew 33.9% to CHF 36.5 million. The company maintained a strong financial position with liquidity of CHF 91.6 million at the end of H1/2015.
u-blox slide deck - full year 2014 financialsLudovic Privat
The annual results document summarizes u-blox Holding AG's financial and operational performance in 2014. Key points include:
- Revenue increased 22.9% to CHF 270 million driven by strong growth in automotive, industrial, and consumer markets.
- Gross profit margin was 45.4% and EBITDA increased 26.9% to CHF 58.6 million.
- The company expanded its organization significantly, growing its workforce to 614 FTEs with operations in 17 countries.
- Geographically, all regions saw growth with particularly strong increases in Asia Pacific and Europe.
So in summary, u-blox experienced substantial financial and operational growth in 2014 by expanding
Engro Foods is a leading Pakistani food company with a portfolio of dairy, ice cream, and juice brands. It owns two milk processing plants and a dairy farm. The company has expanded internationally through the acquisition of Al-Safa, a North American halal meat brand. Financial analysis shows increasing profitability from 2010-2012 through higher margins and asset utilization. However, some ratios declined in 2013, possibly due to increased investments. The company is exploring new markets and product lines to continue its growth trajectory.
We came out with an idea which we want to share with the world.
It's about connecting car sellers and buyers in the near surroundings using GPS and smart phone.
We seeking for investors which love the idea and want to make it happen.
The document provides a monthly performance review for Irrua Service Unit covering July 2015. It includes objectives to highlight key performance indices, challenges, and adopted strategies. The review covers financial, customer, and internal process perspectives. Key points include energy and revenue figures, customer base details, safety reports, and identified issues around payment challenges, illegal reconnections, and population/metering gaps. Strategies to address gaps include capturing illegal customers, reclassification, encouraging meter purchases, and intensifying efforts on target customer groups. The conclusion expresses hope for continued monthly improvements, and there is an open Q&A section.
Suominen Corporation reported its Q2 2016 financial results. While net sales decreased 4% compared to last year due to lower prices and currency fluctuations, operating profit improved from the previous two quarters. Cash flow from operations nearly doubled due to decreased financial expenses and taxes paid. The company continues investing in its growth program, including a new production line in Bethune, USA, which is expected to start customer deliveries in Q1 2017. For the full year 2016, Suominen expects net sales and operating profit to improve over 2015.
Financial analysis of Nestle group from 2007 to 2016Nisha Tejashwani
The document provides financial ratio analysis for a company from 2007 to 2016. Some key ratios fluctuate over the years, such as the current ratio which increases from 2007 to 2010 before decreasing, and the debt to assets ratio which increases in 2009 before fluctuating. Most ratios remain relatively stable with some annual variation, suggesting overall financial stability despite some changes in leverage and liquidity from year to year.
Nestle India is a subsidiary of Nestle S.A. of Switzerland with 7 factories in India. It provides consumers with globally standardized products committed to long term growth. The document analyzes Nestle India's financial performance over 2007-2017 using various financial ratios like current ratio, quick ratio, debt-equity ratio, and total assets to debt ratio to measure liquidity, leverage, and margin of safety for creditors. Current and quick ratios were generally above 1, debt-equity ratio increased over time but was below 1, and total assets to debt ratio decreased but remained above 1, indicating overall good financial health.
Suominen Corporation reported its Q3 2016 financial results. Net sales fell 10% compared to Q3 2015 due to lower customer deliveries. Operating profit was EUR 7.9 million, down from the prior year. Cash flow remained strong at EUR 8.3 million. The company's portfolio continued shifting toward higher value-added products. Construction of a new production line in Bethune is progressing as planned with customer deliveries expected to begin in Q1 2017.
Suominen Corporation is a producer of nonwovens materials with eight manufacturing plants across three continents. In Q3 2015, the company's net sales increased 11% year-over-year due to currency effects while operating profit remained healthy. For the full year, Suominen expects continued growth in demand for its products driven by trends in emerging and developed markets such as population growth, health and hygiene. The company is executing a growth investment program to increase production capacity.
PTG Energy Public Company Limited held an Opportunity Day presentation to review their business performance and targets. Some key points included:
- They have over 300 fuel trucks and more than 1.85 million loyalty program members. Sales and number of fuel stations have grown steadily in recent years.
- Financial performance is improving with increased revenue, EBITDA, and margins. EBITDA grew 24% and net profit grew 36% in the first half of 2014 compared to the same period in 2013.
- Business expansion plans include two new rest areas and a new fuel storage tank farm to improve logistics. Their target for 2014 is to have 1,000 fuel stations and grow revenue 20% by adding more loyalty members
Running head CATERPILLAR INCORPORATION 1CATERPILLAR INCORPO.docxtodd271
Caterpillar Inc. is a Fortune 100 company and the world's largest construction equipment manufacturer. It designs, develops, engineers, and sells machinery, engines, financial products, and insurance. Caterpillar has a global dealer network and supply chain that provides a competitive advantage. While revenue has declined in recent years, the company has a strong brand, global dealer network that would be costly to replicate, and increasing dividends, showing it remains a good long-term investment. Financial ratios show the company has good short-term financial strength and liquidity to cover current liabilities. Caterpillar uses the LIFO inventory method, which has tax and accounting benefits during inflationary periods.
HP is an American multinational information technology company founded by William Hewlett and David Packard. It provides hardware, software, and services to consumers, small and medium businesses, and large enterprises. The document includes HP's income statements from 2008 to 2014 which show trends in revenue, costs, expenses, profits, and other financial metrics over this period. It also compares some of HP's key financial ratios to IBM over the same time frame.
The document discusses strategies for KTC's credit card business in 2014-2018. It aims to secure and grow credit card spending in key categories like dining, retail, and travel by expanding privileges for high-spending customers. It also focuses on maintaining spending momentum in other categories and targeting promotions. Key communication channels include online, social media, targeted media, and internal communications. The strategies seek to acquire new customers, increase usage among existing customers, and win back inactive customers.
The document discusses strategies for KTC's credit card business in 2014-2018. It aims to secure and grow credit card spending in key categories like dining, retail and travel by expanding privileges for high-spending customers. It also focuses on maintaining spending momentum in other categories and targeting promotions. Key provinces will see more focus along with online usage privileges and partnerships. The acquisition promotion in 2014 offers new members interest-only payments on first cash withdrawals to create value.
Ericsson is a Swedish telecommunications company that provides communication technology and services. A financial analysis of Ericsson from 2012-2014 found:
1) Ericsson's cash flows, net income, and net treasury have been declining in recent years despite some increases in 2014. Their working capital and capital employed have increased slightly.
2) Comparisons to Nokia show Ericsson had higher operating income and net income from 2012-2014. However, Nokia's acquisition of Alcatel-Lucent increases competition for Ericsson.
3) Ericsson's solvency ratio has been around 10% from 2012-2014, indicating some difficulty paying back debt given high short-term liabilities. However, their financial
This document provides an analysis of Gul Ahmed Textile Mills Limited (GATM), a Pakistani textile company. It includes GATM's vision, mission, company information, financial profiles for 2016-2019, economic analysis, contact information, auditors, and comparative financial ratios for GATM and other textile companies for the years 2017-2019. The analysis shows GATM's financial performance has generally improved over time with increasing sales, profits, and assets. Ratios show GATM has average liquidity and turnover but above average returns compared to other textile companies.
working capital management dcm textile sumit payal
The document discusses working capital management of DCM Textiles. It provides details about the company, its current assets and current liabilities over the past few years, and various ratios to analyze working capital management and liquidity position. The working capital has increased over time except in 2012-13. Current assets have also increased while current liabilities have decreased in some years. Various liquidity, solvency, activity, and profitability ratios are also presented to evaluate working capital management and financial performance of DCM Textiles.
DLF is India's largest real estate company founded in 1946. It develops residential, commercial, and retail properties across India. Some key milestones in DLF's growth include developing urban colonies in Delhi in the 1950s-60s, venturing into organized retail in the 2000s, and launching luxury projects in the 2010s. DLF's vision is to be the world's most valuable real estate company and contribute to building a new India. Financial analysis of DLF from 2018 shows improving profitability ratios over time, with the net profit ratio reaching 0.64 in 2018, and liquidity ratios remaining strong.
TMB had another year of growth in 2015 despite challenging economic conditions in the DRC. Some key points:
- TMB launched Pepele Mobile, a revolutionary mobile banking service, to expand access to banking for those in remote areas.
- TMB manages payroll for about 200,000 state employees, growing its customer base and deposit accounts.
- The bank aims to have 1 million Pepele Mobile accounts by the end of 2016 and is expanding its agency banking network.
- While economic growth in the DRC was estimated at 7.7-9% in 2015, this only represents the formal economy which is small compared to the large informal sector.
- TMB remains committed to expanding access
Operational highlights for H1/2015 included a 33.1% increase in revenue compared to H1/2014. The automotive sector saw strong expansion while the consumer market continued growth in volume and value. One acquisition of Lesswire was completed in January 2015 to expand the automotive short range modules business. Six new cutting-edge products were also launched. Financially, revenue increased 33.1% to CHF 161.9 million while EBITDA grew 33.9% to CHF 36.5 million. The company maintained a strong financial position with liquidity of CHF 91.6 million at the end of H1/2015.
u-blox slide deck - full year 2014 financialsLudovic Privat
The annual results document summarizes u-blox Holding AG's financial and operational performance in 2014. Key points include:
- Revenue increased 22.9% to CHF 270 million driven by strong growth in automotive, industrial, and consumer markets.
- Gross profit margin was 45.4% and EBITDA increased 26.9% to CHF 58.6 million.
- The company expanded its organization significantly, growing its workforce to 614 FTEs with operations in 17 countries.
- Geographically, all regions saw growth with particularly strong increases in Asia Pacific and Europe.
So in summary, u-blox experienced substantial financial and operational growth in 2014 by expanding
Engro Foods is a leading Pakistani food company with a portfolio of dairy, ice cream, and juice brands. It owns two milk processing plants and a dairy farm. The company has expanded internationally through the acquisition of Al-Safa, a North American halal meat brand. Financial analysis shows increasing profitability from 2010-2012 through higher margins and asset utilization. However, some ratios declined in 2013, possibly due to increased investments. The company is exploring new markets and product lines to continue its growth trajectory.
We came out with an idea which we want to share with the world.
It's about connecting car sellers and buyers in the near surroundings using GPS and smart phone.
We seeking for investors which love the idea and want to make it happen.
The document provides a monthly performance review for Irrua Service Unit covering July 2015. It includes objectives to highlight key performance indices, challenges, and adopted strategies. The review covers financial, customer, and internal process perspectives. Key points include energy and revenue figures, customer base details, safety reports, and identified issues around payment challenges, illegal reconnections, and population/metering gaps. Strategies to address gaps include capturing illegal customers, reclassification, encouraging meter purchases, and intensifying efforts on target customer groups. The conclusion expresses hope for continued monthly improvements, and there is an open Q&A section.
Suominen Corporation reported its Q2 2016 financial results. While net sales decreased 4% compared to last year due to lower prices and currency fluctuations, operating profit improved from the previous two quarters. Cash flow from operations nearly doubled due to decreased financial expenses and taxes paid. The company continues investing in its growth program, including a new production line in Bethune, USA, which is expected to start customer deliveries in Q1 2017. For the full year 2016, Suominen expects net sales and operating profit to improve over 2015.
Financial analysis of Nestle group from 2007 to 2016Nisha Tejashwani
The document provides financial ratio analysis for a company from 2007 to 2016. Some key ratios fluctuate over the years, such as the current ratio which increases from 2007 to 2010 before decreasing, and the debt to assets ratio which increases in 2009 before fluctuating. Most ratios remain relatively stable with some annual variation, suggesting overall financial stability despite some changes in leverage and liquidity from year to year.
Financial analysis of Nestle group from 2007 to 2016
ratio analysis of samsung and htc
1. Ratio Analysis of Samsung & htc
Nimra mazhar
Fatima btool
Omama sanober
Qudsia yousaf
2. History of Samsung:
Start of Samsung : in 1938
The meaning of word Samsung is “Tristar” or “Three star.
The word Three represents something “Big, Numerous and Powerful”. .
Lee Byung-chull of a large landowning family in the Uiryeong country moved to nearby Daegu
city and founded Samsung Sanghoe in Taegu, Korea. Samsung started out as a small trading
company which sold dried fish locally grown groceries and made noodles with a capital pf 30000
won.
3. Introduction of htc for slides
HTC stands for "HighTech Computer" Corp.,CherWang, H. T. Cho and Peter Chou founded
HTC in 1997.
Headquarter of the HTC is located at Xinghua Road,TaoyuanCity,Taiwan. In 1997 HTC started
off as a Personal DataAssistant (PDA) producer, in cooperate with Microsoft. In 1998: HTC
began designing some of the world's first touch and wireless handheld data assistant(PDA). In
2005: HTC introduced the first Microsoft 3G Phone. In 2010: HTC launched the brand
tagline "quietly brilliant", and theYOU campaign, HTC's first global advertising campaign
and the company launched the HTC EVO 4G, the first 4G-capable phone in the United State .
In 2011: HTC started working with Luxgen motors. HTC confirmed a plan for a strategic
partnership with Beats Electronics involving 51 percent of Beats' shares.The Best Global
Brands rankings released by Interbrand, listed HTC at #98. In 2012: 2012, HTC lost much of
the U.S. market share due to increased competition from Samsung and Apple. HTC moved its
headquarters fromTaoyuanCity to Xindian District, NewTaipeiCity. In 2014: In March 2014,
HTC released the HTC ONE (M8). In June and October 2015, HTC reported net loss due to
increased competition, as well a major loss of market share. On 16 May 2017, HTC announced
the U11, the successor to the previous year's HTC 10.
4. Ratio analysis
Profitability ratios
Ratio: years 2013 2014 2015
Gross profit 90996358 77927187 77171364
net sales 228692667 206205987 200653482
*100
Gross profit
ratio
40% 38% 38%
1-Gross profit ratio:
Gross profit =gross profit/net sales*100
5. 2 Net profit ratio:
Net profit =net profit/net sales*100
2013 : Net profit=gross profit-operating expenses-interest-tax
=90996358-54211345-319342-3386018- 0 =33079653
2014 : Net profit = gross profit-operating expenses-interest-tax
=7792187-52902116-592940-2161109-0 =22271022
2015 : Net profit = gross profit-operating expenses-interest-tax
=77177364-50757922-567181-0 =22444636%
Ratio: years 2013 2014 2015
net profit 33079653 22271022 22444636
net sales 228692661 206205987 200653482
*100
Net profit
ratio
14.46% 10.80 % 11.19%
6. Ratio: years 2013 2014 2015
Operating profit 36785013 25025071 26413442
Net sales 2286926
67
206205987 200653482
* 100
Operating profit
ratio
16.08% 12.14% 13.16%
3 Operating profit:
Operating profit ratio = operating profit / net sales *100
7. Turnover ratio:
1 Account receivable ratio:
A/R debtor ratio= average A/R =net credit sales
2013: Average account receivable=opening + closing/2
=27875934+26674596/2=27275265
2014: Average account receivable=opening + closing/2
=24694610+27875934/2=26285272
2015: Average account receivable=opening + closing/2
=25168026+24694610/2 = 24931318
Turnover ratio
8. Ratio: years 2013 2014 2015
net credit sales 228692667 206205987 20065482
average account receivable 27275265 26285272 24931318
Account receivable debtor ratio 8.38 times 7.84 times 8.05 times
Ratio : year 2013 2014 2015
average account
receivable
27275265 26285272 24931318
net credit sales 22862667 206205987 200653482
*365
Debtor collection
period
44 days 47 days 45.ays
3 Debtor collection period:
Debtor collection period=average account receivable/net credit sales *365 days
9. RATIO;YEARS 2013 2014 2015
Sales 228692667 206205987 200653482
total assets 214075018 230422958 242179521
Total assets
turnover ratio
107 times 0.89 times 0.83 times
4-Total assets turnover ratio
Total assets turnover ratio=sales/total assets
5. Fixed asset turnover
Fixed asset turnover = sales/fixed asset:
10. Ratio:years 2013 2014 2015
fixed assets 228692667 206205987 200653482
Sales 103314747 115146026 117364796
Fixed asset turnover 2.21 times 1.788 times 1.71 times
7.Inventory turnover ratio:
Inventory turnover ratio = CGS/avg inventory
2013; Cost of goods sold = sales - gross profit
=228692667-90996358 =137696309 %
Average inventory = opening + closing/2
=19134868+17747413/2 =18441140.5 %
2014; Cost of goods sold = sales - gross profit
=2062205987-77927187 =128278800 %
Average inventory = opening + closing/2
= 17317504+19134868/2 =137696309%
2015; Cost of goods sold = sales - gross profit
=200653482-77171364 =123482118
• Average inventory = opening + closing/2
= 18811794+17317504/2 =18064649
11. Ratio:years 2013 2014 2015
CGS 137696309 128278800 123482118
Average inventory 184411405 137696309 1806449
Inventory turnover ratio 7.47 times 7.04 times 6.84 times
Ratio: year 2013 2014 2015
Average inventory 18441140.5 18226186 18064649
C.G.S 137696309 128278800 123482118
*365
Inventory conversion
cycle
46 days 52 days 53 days
8-Inventory conversion cycle:
Inventory conversion cycle=avg inventory/cgs*365
12. 9- Creditors turnover ratios:
Creditors turnover ratios:= net credit purchases/avg creditors
Ratio:years 2013 2014 2015
Net credit purchases 136308854 130096164 135910814
Average credit 172615 12774204.5 7050997.5
account payable turnover ratio 7.89% 10.18% 19.28%
13. 10- Creditors payment period:
Ratio:years 2013 2014 2015
Avg creditors 17261527.5 12774204.5 7050997.5
Net credit period 136308854 130096164 135910814
* 365
Creditors payment period 76 days 36 days 19 days
Creditors payment period=avg creditors/net creditors*365
14.
Ratio: year 2013 2014 2015
Current ratio 111507281 110286950 86439402
Current liabilities 94513990 83258739 64473478
Liquidity ratio 0.12% 1.3% 1.34%
•Liquidity ratio:
1-Current ratio:
Current ratio=current asset/current liabilities
18. 2 Net profit ratio:
Net profit =net profit/net sales*100
Ratio: years 2013 2014 2015
net profit 33079653 22271022 22444636
net sales 228692661 206205987 200653482
*100
Net profit ratio 14.46% 10.80 % 11.19%
Ratio: years 2013 2014 2015
Operating profit 36785013 25025071 26413442
Net sales 228692667 206205987 200653482
* 100
Operating profit
ratio
16.08% 12.14% 13.16%
3 Operating profit:
Operating profit ratio = operating profit / net sales *100
19. Analysis of HTC company
•Liquidity ratio:
1-Current ratio:
Current ratio=current asset/current liabilities
Ratio: year 2013 2014 2015
Current assets 111507281 110286950 86439402
Current liabilities 94513990 83258739 64473478
Liquidity ratio 0.12% 1.3% 1.34%
21. 3-Cash ratio:
Cash ratio=cash/current liabilities
Ratio: years 2013 2014 2015
Cash 47098000 4762000 53243000
Current
Liabilities
48581000 48177000 54008000
Cash ratio 0.96% 0.98% 0.98%
22. Profitability ratios:
Ratio: years 2013 2014 2015
Gross profit 42270753 40755095 21953107
net sales 203402648 187911200 12184231
*100
Gross profit
ratio
21% 22% 18.4%
1 -Gross profit ratio:
Gross profit =gross profit/net sales*100
2-Net profit ratio:
Net profit =net profit/net sales*100
2013
Net profit=gross profit-operating expenses-interest-tax
=42270705753-46241275-0-1040128= (5010648)
2014
Net profit = gross profit-operating expenses-interest-tax
=(40755095-)-40086325-210714-0=458056
2015
Net profit = gross profit-operating expenses-interest-tax
=21953107-36156253-163252=(14366398)
23. NET PROFIT RATIO:
3 Operating profit:
Operating profit ratio = operating profit / net sales *100
Ratio: years 2013 2014 2015
net profit (5010648) 458056 (14366398)
net sales 203402648 187911200 1216842231
*100
Net profit ratio 2.4% 0.24% (12)
Ratio: years 2013 2014 2015
Operating profit (3970522) 668770 (14203146)
Net sales 203402648 187911200 121684231
* 100
Operating profit ratio 1.9%% 0.35% 11.6%
24. oTurnover ratio:
1 Account receivable ratio:
Account receivable debtor ratio= net credit sales /average account receivable
2013: Average account receivable=opening + closing/2
=19743763+23371172/2 =21557467.5
2014: Average account receivable=opening + closing/2
=23371172+29140284/2 =26255728
2015: Average account receivable=opening + closing/2
=291684231/18518948/2 =23829616
Ratio: years 2013 2014 2015
net credit sales 21557467.57 26255728 23829616
average account receivable 21557467.5 2625728 23829616
Account receivable debtor
ratio
9.43 times 7.15 times 5.10 times
25. 2 Debtor collection period:
Debtor collection period=average account receivable/net credit sales
*365 days
Ratio : year 2013 2014 2015
average account
receivable
21557467.5 26255728 23829616
net credit sales 203402648 187911200 121684231
*365
Debtor collection period 39 days 51 days 71 days
26. 3 -Total assets turnover ratio:
Total assets turnover ratio=sales/total assets
4. Fixed asset turnover
Fixed asset turnover = sales/fixed asset
RATIO;YEARS 2013 2014 2015
Sales 203406
48
187911200 12164231
total assets 172629
187
163838274 129393083
Total assets turnover ratio 1.17
times
1.14 times 0.9times
Ratio: years 2013 2014 2015
fixed assets 20340264 18711200 121684231
Sales 6112190 5355132 42953681
Fixed asset
turnover
3.3 times 3.50 times 2.8 times
27. 5.Inventory turnover ratio = CGS/average inventory
2013: Cost of goods sold = sales - gross profit
=203402448-42270753 =161131895%
Average inventory = opening + closing/2
=20521967+23599558/2 =44021525%
2014: Cost of goods sold = sales - gross profit
=118791100-40755095 =147156105%
Average inventory = opening + closing/2
= 23599558+17213060/2 =20406309%
2015; Cost of goods sold = sales - gross profit
=121684231-21953107 =99731124%
• Average inventory = opening + closing/2
= 172184231+19123637/2 =18168348.5%
Ratio: years 2013 2014 2015
CGS 161131895 147156105 99731124
Average inventory 44021525 20406309 181683
48.5
Inventory turnover ratio 2.00 7.21 5.4
28. 6-Inventory conversion cycle:
Inventory conversion cycle=average inventory/C.G.S*365
7- Creditors turnover ratios:
Creditors turnover ratios= net credit purchases/avg creditors
Ratio: year 2013 2014 2015
Average inventory 22060762.5 2046309 181683485
C.G.S 16113189 14715610 99731124
*365
Inventory conversion
cycle
49.9 days 50. days 66.4 days
Ratio: years 2013 2014 2015
Net credit purchases 1363088
54
13009616
4
135910814
Average credit 172615 12774204
.5
7050997.5
account payable
turnover ratio
7.89% 10.18% 19.28%
29. 8-creditors payment period=average creditors/net creditors*365
Ratio: years 2013 2014 2015
Average creditors 587517175 4503959 3670086
Net credit period 57890169 37896767 586481911
* 365
Creditors payment
period
37.4days 43.3days 22.8 days
31. Conclusion:
• Samsung Electronics,CO., Ltd., a part of SamsungGroup, is the world’s
largest technology by revenue.The company produces consumer
electronics, telecom equipment, semiconductors and home appliances.
the company is the world’s largest mobile phone and smartphones
vendors.it is largest memory chip maker and the largest tv manufacturer.
• The company’s overall position is at very good position.The company
achieves sufficient profit in past three years.The long-term society
position of the company is a very good than the HTC.The company
maintains low liquidity to achieve the high profitability.The company
distributes dividends every year to shareholders.