Ru Fm Chapter02 Updated

CHAPTER 2 Financial Statements, Cash Flow, and Taxes งบการเงิน งบกระแสเงินสด และภาษี ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

The Annual Report รายงานประจำปี ,[object Object],[object Object],[object Object],[object Object]

The Annual Report รายงานประจำปี ,[object Object],[object Object]

Balance Sheet: Assets ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],2002 7,282 632,160 1,287,360 1,926,802 1,202,950 263,160 939,790 2,866,592 2001 57,600 351,200 715,200 1,124,000 491,000 146,200 344,800 1,468,800

Balance sheet: Liabilities and Equity ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],2002 524,160 636,808 489,600 1,650,568 723,432 460,000 32,592 492,592 2,866,592 2001 145,600 200,000 136,000 481,600 323,432 460,000 203,768 663,768 1,468,800

Income statement ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],2002 6,034,000 5,528,000 519,988 (13,988) 116,960 (130,948) 136,012 (266,960) (106,784) (160,176) 2001 3,432,000 2,864,000 358,672 209,328 18,900 190,428 43,828 146,600 58,640 87,960

Other data ,[object Object],[object Object],[object Object],[object Object],[object Object],2002 100,000 -$1.602 $0.11 $2.25 $40,000 2001 100,000 $0.88 $0.22 $8.50 $40,000

Statement of Retained Earnings (2002) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],$203,768 (160,176) (11,000) $32,592

Statement of Cash Flows (2002) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],(160,176) 116,960 378,560 353,600 (280,960) (572,160) (164,176)

Statement of Cash Flows (2002) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],(711,950) 436,808 400,000 (11,000) 825,808 (50,318) 57,600 7,282

What can you conclude about D’Leon’s financial condition from its statement of CFs? ,[object Object],[object Object],[object Object]

Did the expansion create additional net operating after taxes (NOPAT)? ,[object Object],[object Object],[object Object],[object Object],[object Object]

What effect did the expansion have on net operating working capital? ,[object Object],[object Object],[object Object],[object Object],[object Object]

What effect did the expansion have on operating capital? ,[object Object],[object Object],[object Object],[object Object]

What is your assessment of the expansion’s effect on operations? ,[object Object],[object Object],[object Object],[object Object],[object Object], 2002 $6,034,000 -$78,569 $913,042 $1,852,832 -$160,176 2001 $3,432,000 $114,257 $842,400 $1,187,200 $87,960

What effect did the expansion have on net cash flow and operating cash flow? ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

What was the free cash flow (FCF) for 2002? ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Economic Value Added (EVA) ,[object Object],[object Object],[object Object],[object Object],[object Object]

EVA Concepts แนวคิดของ EVA ,[object Object],[object Object]

What is the firm’s EVA? Assume the firm’s after-tax percentage cost of capital was 10% in 2000 and 13% in 2001. ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Did the expansion increase or decrease MVA? ,[object Object],[object Object],[object Object],[object Object]

Does D’Leon pay its suppliers on time? D’Leon จ่ายเงินชำระให้แก่ผู้ขายสินค้าตรงเวลาหรือไม่ ,[object Object],[object Object],[object Object]

ปรากฏว่าราคาขายต่อหน่วยของ D’Leon สูงกว่าต้นทุนต่อหน่วยใช่หรือไม่ ,[object Object]

What if D’Leon’s sales manager decided to offer 60-day credit terms to customers, rather than 30-day credit terms? ถ้าผู้จัดการฝ่ายขายของ D’Leon ตัดสินใจให้ Credit term 60 วันแก่ลูกค้า แทนที่จะเป็น 30 วัน ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

How did D’Leon finance its expansion? D’Leon จัดหาเงินทุนมาใช้ในการขยายงานได้อย่างไร ,[object Object],[object Object]

Would D’Leon have required external capital if they had broken even in 2001 (Net Income = 0)? ถ้า D’Leon ไม่มีกำไรในปี 2001 ( กำไรสุทธิ =0) บริษัทยังคงต้องการเงินทุนจากภายนอกหรือไม่ ,[object Object],[object Object]

What happens if D’Leon depreciates fixed assets over 7 years (as opposed to the current 10 years)? ( จะเกิดอะไรขึ้น ถ้า D’Leon ตัดค่าเสื่อมราคาสินทรัพย์ถาวรโดยใช้เวลา 7 ปี แทนที่จะเป็น 10 ปี ) ,[object Object],[object Object],[object Object],[object Object],[object Object]

Corporate and Personal Taxes ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Tax treatment of various uses and sources of funds ,[object Object],[object Object],[object Object],[object Object]

More tax issues ,[object Object],[object Object]

Ru Fm Chapter02 Updated

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