Financial Analysis Amcor

Financial Analysis Amcor
1. Introduction – Business model Amcor Limited(AMC) is one of the largest multinational packaging companies, which builded and developed from
Australia. It now has over 300 sites in 43 different countries in the world and with sales of AUD $14 billion. AMC offer its customers with the high
standards packaging solutions, reliable service and partnerships built on excellence. AMC has variety of materials for its packaging business. The main
product of AMC are packaging for lots of staffs, for instance, food, tobacco, healthcare markets and so on. 2. Strengths, Risks and Opportunities in
industry Strengths: As a multinational company, AMC can control its cost by using different raw materials and labor cost in different countries to get
...
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Through indicating the profit margin, return on assets and return on equity to measure sales, assets and other factors, shareholders also can know the
global profit performance of the firm and indicate that how the condition of company is. Asset Utilization This class of metrics can show how
effectively Amcor use its assets. It can help shareholders, creditors and investors know the usage of asset and shareholders also can know
management's operating effectiveness. In addition, show managers where to focus their efforts. So for the shareholders of AMC, it is interesting to
take into account the following ratios: receivable turnover, average collection period, inventory turnover, fixed asset turnover and total asset turnover.
Liquidity This group of ratios emphasis can easily indicate the Amcor's capability to meet short term debt obligations. Current ratio and Quick ratio
will be calculated in this part. These two ratios are quite similar, short term creditors, such as bankers and suppliers are interested in this class of ratios,
because they can measure the short term debt–paying ability of company. Debt Utilization Long term creditors and shareholders are interested in this
part of ratios and very carefully to deal with it. It evaluates how the company is using or managing its debt. Debt asset ratio and times interest earned
and times interest earned will be calculated in
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Sainsbury's Financial Analysis
Financial Analysis Of Sainsbury's Plc 2010/2011 (Sainsbury supermarket, Blake 2012) 10105011 18/10/2012 Contents of Document Section Page
Contents.......................................................................................................................2
Introduction..................................................................................................................3 Subject company and
history........................................................................................3 Profitability...................................................................................................................4...
The question is, how much has its expansionary policy supported its profits whilst maintaining equilibrium with costs? Profitability Within this report,
diligent focus will be shown to the financial year of 2010 and the final year of 2011 as the profitability, liquidity, efficiency, gearing ratios and working
capital is examined. The profit from disposal of properties in 2010 was ВЈ27m and ВЈ108m in 2011 which shows a dramatic appreciation in profit
when compared. Moreover, the company also showed an increase in combined profit from ВЈ585m in 2010 to ВЈ640m in 2011 (Sainsbury, Income
Statement 2011 section). This shows that the company's overall performance has improved over the course of 12 months by 9.4%. Further to the
aforesaid points, the greater percentage of revenue was derived from the sale of products and services, standing in at ВЈ22,943m in 2011 (Sainsbury,
Income Statement 2011 section). This shows an increase in product purchases and an increase in market share (an increase of 16.1%, Telegraph,
September 2011) leading to more sales, demonstrating that the firm's strategy has worked for the financial year when compared to the sales of 2010 of
ВЈ21,421m (Sainsbury, Income Statement 2010 section). 10105011 18/10/2012 Return on Capital Employed can be defined as follows: "Return on
capital employed is

Financial Ratio Analysis
Home FINANCIAL RATIO ANALYSIS
William F. Slater, III
ACC 529 В– Accounting for Managerial Decision Making
University of Phoenix
Week 5 Assignment for ePortfolio
Michael Greenen, C.P.A, C.F.P.– Instructor
July 1, 2003
Table of Contents
Table of Contents3
Abstract4
Introduction4
Memorandum4
Profitability of Sample Company5
Sample Company ROI for 20005
Sample Company ROI for 20015
Stock Performance6
Activity of Sample Company7
Leverage of Sample Company7
Liquidity of Sample Company7
What Is Necessary to Assess the Company?8
What Ratios Have the Most Value?10
What Other Factors, Beyond Ratios, Need To Be Considered?10
How Would ... Show more content on Helpwriting.net ...
And to achieve these results, the sales, operating income and average total assets had to all increase proportionately. In the short term, this would be a

good trend, but if it continues, it could be a sign that Sample Company is not keeping a big investment in assets, because not that as the denominator in
this ROI calculation, a low asset figure can be used to help drive up the overall result. Meaning that if this trend continues, it may be an indication of
increased operations rather than improvement in asset efficiency. Stock Performance The common stock value increased 54.8%, from $42/share to
$65/share, between 2000 and 2001. This is an indicate that the market likes what it sees in the performance and the management of Sample Company.
In addition, it paid 1.2% in dividends for the past two years. Another key indicator, the Price to Earnings Ratio, fell

Target Financial Analysis
Table of contents
IntroductionTARGET Corp ROIC vs. WACCTarget Corp vs. Industry ROICtarget Corp vs. Industry Revenue TrendTarget Corp Operating Expense vs.
Industry operating expense as a percent of revenueTarget corp Operating Profit vs industry operating profit as a percent of revenue.target Corp
Economic MoatConclusionWorks Cited
Table of figures Figure 1 Target Corp ROIC vs WACC; Source: Mergent Online; Annual Studies.Figure 2 Target Corp vs. Industry ROIC; Source:
Mergent Online; Annual StudiesFigure 3 Huntsman Corp. Huntsman, Eastman, Industry Revenue Trend ; Source: Mergent Online; Annual
StudiesFigure 4: Huntsman Corp. Operating Expense as Percent of Revenue; Source: Mergent ... Show more content on Helpwriting.net ...
invested in target surged and created value for all stakeholders from 2005–2008. From 2005–2007, Target was able to effectively use the money it
borrowed from investors and creditor to create value for the organization. This occurred because of a surge in economic activity from 2005–2007
(United States Department of Labor, 2011). Why did the ROIC take a down turn? What was the cause? According to the Wall Street Journal, Target
Corp.'s credit–card portfolio hurt its performance in the recession, as delinquencies and defaults soared. The economic recession that began in 2007
was the main catalyst behind Targets decrease in ROIC. The company's ROIC decreased through much of the recession. Target is able to maintain a
surplus over the cost of capital from 2005–2009. The Weighted average cost of capitalwas almost parallel form 2005–2009.
Company vs. Industry ROIC
The comparison between Target Corp and the industry Return on Invested Capital (ROIC) is to examine if both the industry as well as Target's
returns are consistent with each other. Target is located under NAICS code 452990, which entails All Other General Merchandise Stores. The ROIC
is how effectively a company uses the money borrowed or owned invested in its operations (Carpenter, 2009). As stated earlier, ROIC is calculated by
dividing current operating profits by liabilities and equity from the previous year. Figure 2 provides a detailed interpretation on Target's ROIC and the
industry ROIC. As

Financial Statement Analysis
MODULE 10 FINANCIAL STATEMENT ANALYSIS THEORIES: 6.Management is a user of financial analysis. Which of the following comments
does not represent a fair statement as to the management perspective? A.Management is always interested in maximum profitability. B.Management is
interested in the view of investors. C.Management is interested in the financial structure of the entity. D.Management is interested in the asset structure
of the entity. Limitations 1.A limitation in calculating ratios in financial statement analysis is that A.it requires a calculator. B.no one other than the
management would be interested in them. C.some account balances may reflect atypical data at year end. D.they... Show more content on
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vertical analysisC.profitability analysis B.solvency analysisD.horizontal analysis 11.Horizontal analysis is also known as A.linear analysis.C.trend
analysis. B.vertical analysis.D.common size analysis. 13.In which of the following cases may a percentage change be computed? A.The trend of the
amounts is decreasing but all amounts are positive. B.There is no amount in the base year. C.There is a negative amount in the base year and a negative
amount in the subsequent year. D.There is a negative amount in the base year and a positive amount in the subsequent year. 14.Horizontal analysis is a
technique for evaluating a series of financial statement data over a period of time A.that has been arranged from the highest number to the lowest
number. B.that has been arranged from the lowest number to the highest number. C.to determine which items are in error. D.to determine the amount
and/or percentage increase or decrease that has taken place. Trend analysis 16.Trend analysis allows a firm to compare its performance to: A.other firms
in the industryC.other industries B.other time periods within the firmD.none of the above Risk and return 29.The present and prospective stockholders
are primarily concerned with a firm' A.profitabilityC.leverage B.liquidityD.risk and

Financial Analysis of Lee College
Financial Analysis of Lee College Not–for–profit organizations are required to produce financial statements that provide information about their
financial position and performance. Lee College is a private, not–for–profit college that prepares its financial statements in accordance to the accounting
standards of the National Association of College and University Business Officers (NACUBO). I will prepare a Statement of Activities, a Statement of
Unrestricted Revenues, Expenses, and Other Changes in Unrestricted Net Assets, as well as a Statement of Changes in Net Assets for use in
determining the financial health of Lee College.
The statement of activities
A not–for–profit organization prepares a statement of activities, instead of the ... Show more content on Helpwriting.net ...
This is not a bad sign of financial stability for the reasons previously mentioned. Since a not–for–profit organization is expected to have a negative
change in net assets, it could be argued that Lee College did live within its means.
The program expense ratio is a measure of a not–for–profit organization's ability to utilize resources for the fulfillment of its mission, and it is
considered to be of great interest for evaluating the organization. It is calculated by dividing program service expenses by the total expenses. For
Lee College, the program service expense of totals $14,450,000, and total expenses are $18,175,000. Therefore, the equation would be 14,450,000
/ 18,175,000 = 0.795 = 80%. The Better Business Bureau recommends a minimum ratio of 60% (Copley, 2015), so Lee College is in good standing
with its ratio of 80%. Based on these observations, Lee College is operating above standards for a not–for–profit organization, and would be
considered to be financially healthy.
References
Cirtin, A. (1996) Financial statement analysis for private colleges and universities National Public Accountant, 41(8), 29
Copley, P. (2015) Essentials of accounting for governmental and not–for–profit organizations (12th Ed) New York, NY: McGraw
–Hill Education
Larkin, R & DiTammaso, M. (2013) Somerset, NJ, USA: John

Financial Analysis Essay
UNIVERSITY OF PORTSMOUTH| Report for Primark's IPO purposes| Financial Analysis Assignment| | Student ID: 635281, 636484, 640073| 11/28
/2011| | ––––––––––––––––––––––––––––––––––––––––––––––––– Table of Contents I.Introduction4 II.Primark's business and financial situation5
2.1.Primark's business and financial analysis5 2.1.1.Business analysis5 2.1.2.Financial situation (trend analysis)6 2.2.Industry sector11
2.2.1.Overview11 2.2.2.Cross–sectional analysis12 2.2.3.Summary of Primark's strength and weakness16 III.Financial ranking and forecast17
3.1.Financial ranking17 3.2.Forecasted 2011 post tax profit18 IV.Corporate Governance Structure20... Show more content on Helpwriting.net ...
Finally, the last section is the conclusion, which summarizes the report and evaluate of the techniques applied in the analysis. II. Primark's business
and financial situation 2. 3.1. Primark's business and financial analysis 3.2.1. Business analysis Chesbrough (2006) suggested that Business model
emphasizes how business can use technological potential to create economic value and suggested that its main functions are: value proposition,
market segment, value chain, cost structure and target margin, value network, competitive strategy. According to a case study of Primark (The
Times 100, 2010), the business model which is based on "high sales volumes" and "lower retail margins" with minimal advertising enables Primark
to offer value and low price products. The economies of scales resulting by buying large quantity of items help Primark to keep costs down.
Moreover, retails prices are kept at considerably low level through "lean operation" and efficient operational practices (e.g. off–season factory time, flat
management structure, effectiveness of distribution network and supply chain). This business model has created and enhanced Primark's competitive
advantage which is the vital key to survive and grow in its industry sector. 3.2.2. Financial situation (trend analysis) In recent years, thanks to meeting
customers' need and expanding stores, Primark has grown rapidly year by year [ (The Times 100) ].

Griffith University, Gold Coast| Group Assignment for 2204AFE Financial Institutions Management | Comparative Analysis of ANZ and Westpac| |
s2758329, s2762895, s2773847, s2784238Diamond, E., Dong, G., Huang, Y. & Lin, B.Due: 5th April 2012Tutor: Sonja Kobinger| |
|
The following report is a brief comparative analysis of two of Australia's largest deposit–taking financial institutions (FI), Australia and New Zealand
Banking Group Ltd. (ANZ) and Westpac Banking Corporation (Westpac). This report seeks to identify which of the FIs has a greater aggregate return
per dollar of equity and thus establish the highest performer, or most profitable, of the two. The Return on Equity Model (ROE) (Koch &
MacDonald, ... Show more content on Helpwriting.net ...
According to ROA, ANZ's profitability fell short of Westpac's by 0.146%, with the ROA percentage at 0.95% and 1.096% respectively (Appendix A).
The difference in profits is caused by Westpac's substantially higher total assets, which outweigh ANZ's by $75,740,000. Although ANZ has a greater
level of liquid assets, Westpac's substantially higher loan portfolios generate higher returns. The lower ROA is caused by ANZ's interest
–bearing assets
under–performing, or carrying lower risks leading to lower yields, or a greater reliance upon non–interest bearing assets. ROE is linked to ROA
through the EM.
ANZ's 2011 EM was 15.62x, slightly higher than Westpac's 15.35x, suggesting ANZ's assets are funded by more debt than Westpac, this combined
with lower returns is usually indicative of a low–performing institution (Koch & MacDonald, 2010, pg. 122). Further decomposition leads to
analysis of the Expense ratio (ER) and Asset Utilisation (AU).
ANZ's overall ER of 4.99% is relatively lower than Westpac's at 5.36% (Appendix A) supporting the earlier conclusion that ANZ's lower ROA is
caused by lower earning interest–bearing assets rather than an inability to control expenses (Koch & MacDonald, 2010, pg. 122). ANZ's lower
ER can be attributed to its considerably lower Interest Expense (IE) percentage, 3.35% compared with Westpac's 4.05% (Appendix A), suggesting that,
during

Financial Statements And Financial Statement Analysis Essay
CHAPTER TWO
LITERATURE REVIEW
INTRODUCTION
Financial statements are usually means of communicating information on a company's operations. They contain information on the revenues,
expenses, assets, liabilities and retained earnings of the business.
2.2 FINANCIAL STATEMENT ANALYSIS
According to Drake (2010), financial statement analysis is the selection, evaluation, and interpretation of financial data, along with other pertinent
information, to assist in investment and financial decision–making. Moreover, it is also the process of identifying financial strengths and weaknesses
of the firm by properly establishing relationship between the items of the balance sheet and the profit and loss account. Brigham, E., & Houston, J.
(2007), "Financial statements report both a firm's position at a point in time and its operations over some past period. However, their real value lies in
the fact that they can be used to help predict future earnings and dividends". Financial ratios are designed to help one evaluate a financial statement.
Ffigures derived from the published annual financial statements and accounts of the companies are used to produce values that interpret financial
meaning. Organizations regularly evaluate their financial statements by means of ratios and compare the values to those of similar entities or analyze
their firm's financial ratios over time (trend analysis) to show weaknesses or opportunities for improvement as it is critically important for decision

Ratios Analysis In Financial Analysis
Ratios analysis is quantitative analyses of financial statements. They can generally be categorized into profitability, liquidity, gearing and valuation
ratios (BBP– P3, 2014). Ratio is used as a yardstick for assessing the financial position and business performance of the organization. It is a helpful tool
to analyze and produce a meaningful interpretation of financial statements. This technique helps in decision making process and finding out the
relationship between different trends and ratios (Accounting– Managment , n.d).
For my RAP, I have analyzed the following ratios for both Delta and its comparator:
2.4.1.1 Operating Profit Margin This refers to the percentage of profit before interest and tax relative to the revenue generated from the core business
activities during the specific time period. It is a ... Show more content on Helpwriting.net ...
It is not used for quantification, but it is rather used for qualitative analysis.
It does not indicate which environmental influences are more important than others, so managers may use their own subjective judgments (Emile
Woolf, 2010).
2.4.3 SWOT analysis
SWOT analysis is a framework that identifies the strengths, weaknesses, opportunities and threats of an entity. It assesses what an entity can and cannot
do. It also evaluates potential opportunities and threats. These can be divided into internal and external factors (Investopedia, n.d).
Internal factors
The strengths and weaknesses relate to the availability and utilization of resources and capabilities to establish what an entity is outperforming or
underperforming and whether the available resources are enough or in short.
External factors Opportunities and threats relate to external factors such as the impact of economic changes, new technologies, new entrants to the
market and powerful customer can have on the company's operations and future (Kaplan P3,

Financial Analysis Of Radioshack's Financial Stability
Financial Analysis
RadioShack's financial stability has been a much debated topic in the electronic retail store industry. It has only recently realized that its old formula
has not translated well into the current market. Part of its plan to become an active competing member in its industry relies on several factors within
the company that can be analyzed, modified using a financial analysis. The financial ratios will let them identify their problem areas in comparison to
their industry competitors.
Ratio Analysis The return on capital employed (ROCE) ratio is a profitability ratio that measures how well profits are being generated based on
capital employed. RadioShack's ROCE dropped down to –34% in 2013 in comparison to 10% in 2012. For every dollar of capital employed,
RadioShack is losing $0.34. The dramatic dip stems from 2012's positive earnings before interest and taxes (EBIT) of 155.1 million dollars to 2013's
EBIT of –344 million dollars (see Appendix A for financial statement data). Capital employed is determined by subtracting current liabilities from
total assets. In 2013, capital employed decreased by 79 million dollars. ROCE is used to view the long–term profitability of firms ("Financial
Dictionary"). A more in–depth trend analysis done over several years would need to be done to determine the longevity of RadioShack. Return on
sales (ROS) is determined by dividing operating profit, an interchangeable term with EBIT, by sales. RadioShack experienced a 14%

Financial Management and Analysis
Financial Management and Analysis
Table of Contents
Introduction3
Presentation of the companies3
Ratio analysis of the companies5
Profitability ratios5
Liquidity ratios7
Efficiency ratios9
Gearing ratios11
Investment ratios12
Ratio analysis strengths and weaknesses14
Introduction
Financial analysis involves the use of various financial statements, which perform several functions. Basics of financial analysis consist of a balance
sheet and income statement. Income statement shows revenues and expenditures of enterprises over a certain period of time, usually for one year or
semester. Balance sheet shows the assets, liabilities and owner's equity at a specific point in time (usually at the end of the ... Show more content on
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The company also has a broad spectrum of products in various stages of development. Biogen Idec has direct operations in 33 countries and a network
of distributors in over 70 other markets on five continents. Biogen Idec is headquartered in Cambridge Massachusetts. (http://www.biogenidec.com
/about_history.aspx?ID=5480)
Ratio analysis of the companies
Ratios numbers allow us to better understand the current financial position of the company and to compare it with competing firms. All ratio numbers

can be classified into several groups of related financial ratios. This classification is not uniform and depends on the analyst. In this report, rational
numbers will be grouped in:
Profitability ratios
Liquidity ratios
Efficiency ratios
Financial ratios
Investor ratios
Profitability ratios
Average profitability ratios in Pharmaceutical Industry20132012201120102009
Return on Equity (ROE)18.99%19.24%18.75%16.63%21.22%
Return on Assets (ROA)8.86%8.65%8.78%8.04%10.22%
Operating Profit Margin20.09%21.50%21.06%20.34%22.02%
Source: www.stock–analysis–on.net
Celgene, profitability ratios20132012201120102009
Return on Equity (ROE)25.94%25.57%23.91%14.71%17.68%
Return on Assets (ROA)10.84%12.41%13.17%8.65%14.41%
Operating Profit Margin 28.43%32.43%30.70%28.21%32.78%
Source: Based on data from Celgene Corp. Annual Reports
ROE – Celgene

Financial Analysis
financial analysis By: andreas ioannides E–mail: TABLE OF CONTENTS. INTRODUCTION. PROCEDURE. FINDINGS. 1.0 INVESTMENT
RATIOS – MEASURES OF EFFICIENCY. 1.1 Earnings per Share. 1.2 P/E Ratio or Price / Earnings Ratio 1.3 Dividend Yield. 1.4 Dividend Cover.
2.0 PRIMARY OPERATING RATIOS– MEASURES OF EFFICIENCY. 2.1 Return on Capital Employed 2.2 Debtors Turnover Ratio 2.3 Creditors
Turnover Ratio 2.4 Return on Shareholders' Fund 3.0 PRIMARY FINANCIAL RATIOS– GEARING AND LIQUITY. 3.1 Gearing Ratio 3.2 Liquidity
Ratio 3.2.1 Current Ratio... Show more content on Helpwriting.net ...
On 5th of February 1998, the shareholders approved a share consolidation to reflect this return of value. As a consequence, 1,718 billion new
ordinary shares of 11 pence each, a reduction of 15 per cent in the total number of ordinary shares in issue. 1.4 Dividend Cover. Dividend Cover
compares net profit with dividends to show how many times over the dividends could be paid and how safe this annual yield is. With other words,
the dividend cover shows how many times a dividend covered by earnings after tax profit. Earnings per share Dividend Cover = Net dividend per
share The recommenced final divided of 7.24 pence net per ordinary share, with the interim dividend of 4,83 pence net paid on 17th of February
1998, brings the total ordinary dividend for the year to 12.07 pence net per ordinary share. This represents an increase of 8.4 per cent over 1996/97.
Dividend cover, excluding the exceptional profit relating to Energis was 1.6 times. 2.0 PRIMARY OPERATING RATIOS– MEASURES OF
EFFICIENCY. 2.1 Return on Capital Employed (ROCE). The ROCE is a fundamental measure of the profitability of a company. The ratio is a popular
indicator of

Analysis of Financial Statement
CFIN4
ANALYSIS OF FINANCIAL
STATEMENTS
1/21/15
CHAPTER 2
1
1.
2.
Describe the basic financial information that is produced by corporations and explain how the firm's stakeholders use such information. Describe the
financial statements that corporations publish and the information that each statement provides.
2
© 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a
license distributed with a certain product or service or otherwise on a password–protected website for classroom use.
LEARNING OUTCOMES
3.
4.
Describe how ratio analysis should be conducted and why the results of such an analysis are important to both managers and investors. ... Show more
content on Helpwriting.net ...

All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain
product or service or otherwise on a password–protected website for classroom use.
UNILATE TEXTILES
п‚ў Presents
the results of business operations during a specified period of time
п‚ў Summarizes the revenues generated and the expenses incurred 11
THE INCOME STATEMENT
YEARS ENDING DEC. 31
($ millions, except per share data)
UNILATE TEXTILES:
INCOME STATEMENTS
12
п‚ў Designed
to show how the firm's operations have affected its cash position п‚ў Examines investment decisions
(uses of cash)
п‚ў Examines financing decisions
(sources of cash)
13

Southwest Financial Analysis
SOUTHWEST AIRLINES Southwest Airlines is the nation 's low fare, high customer satisfaction airline. Southwest was incorporated in Texas in
1967 and commenced Customer Service on June 18, 1971, with 3 Boeing 737 aircraft serving 3 Texas cities В– Dallas, Houston, and San Antonio. At
year–end 2004, Southwest operated 417 Boeing 737 aircraft and provided service to 60 airports in 59 cities in 31 states throughout the United States.
Southwest Airlines topped the monthly domestic passenger traffic rankings published by DOT for the first time in May 2003 (www.southwest.com).
Based on the monthly data for October 2004 provided in their company website, Southwest Airlines is the largest carrier in the United States based on
originating ... Show more content on Helpwriting.net ...
Although, there is such a big leap between 2002 and 2003, due to the effects of the September 11 attacks, the airlines tried to recover enough to bring
the number back down. The managers at Southwest Airlines are maximizing the use of the shareholder 's funds. On the other hand, Jet Blue is doing
very poorly in utilizing their shareholder 's funds. But in fairness, they were able to bring their percentage down in 2004. In order for Jet Blue
Management to recover and compete against the industry, they have to initiate a serious overhaul of the strategic management of managing funds.
Jet Blue managers have not managed the company 's assets efficiently and effectively. Because of the September 11 terrorists attack, Jet Blue 's
Return on Assets (ROA) has drastically dropped from 2003 to 2004. It is very far from showing profitability and best use of its assets. Southwest
Airlines also experienced a drop from 2001 to 2002 but has sufficiently recovered and is on an upward trend. Their increase from 2002 to 2003 was at
35%. It is showing profit and increasing its ROA. Jet Blue 's performance shows that the company is currently improving and may be stronger in its
future performance. Southwest Airlines shows that their current performance and future performance expectations are good.
The gross margin of Southwest Airlines has remained steady in the three year period presented above. Southwest Airlines has a relatively high gross
margin rate, primarily

Corporate Financial Analysis
Overview of the course O i f th Understanding the company Financial statements Paperless, sustainable, ecoвЂђfriendly п‚— On UTS online: п‚— all
the readings are available in pdf format п‚— all the lecture slides are available in pdf or pptx format п‚— This saves you approx $140 AND you can
use it on your iPad/reader/phone/laptop/PC (or print it out)? п‚— Does it make you more efficient? Lecture 1 – Intro 2 How to do well in the class:
п‚— Ensure you can do the "DO LIST" each week п‚— The tutorial questions will be introduced during the lecture at the point where the material is
introduced п‚— Try the tutorial questions before the tutorial y q п‚— It is YOUR RESPONSIBILITY to try the question first and come to the tutorial
and be... Show more content on Helpwriting.net ...
High business risk. п‚— Pharmaceutical company п‚— Lecture 1 – Intro 15 5 Common size п‚— What is specific to each industry? п‚— Electric
Utility п‚— Capital intensive, often return determined by government body since monopoly position. There has been a slow de body since monopoly
position. There has been a slow deвЂђ regulation of the market reducing profit markets on these companies. Financing to loan out is provided by
deposits, and need to be liquid therefore high level in cash. Profit margin small on loans. High profit on fee based services. п‚— Commercial Bank
п‚— Lecture 1 – Intro 16 5 Steps of Financial Statement Analysis 1. Identify economic characteristics of industry An overview of the P/L and B/S
Common size statements Tools of analyising industry characteristics T l f l i i i d h i i вЂђ Value chain analysis вЂђ Porters analysis вЂђ Economic
attributes Lecture 1 – Intro 17 Tools for Examining Industry Economics Value Chain Analysis п
Ѓµ пЃµ Sequence or chain of events in creation,
manufacture and distribution of product/service Example: Pharmaceutical company E l Ph i l 1. 2. 3. 4. 5. Research to discover drug Approval of drug
by government regulators Manufacture of drug Creation of demand for drug Distribution to consumers Lecture 1 – Intro 18 6 Tools for Examining
Industry Economics Porter's Five Forces 1. 2. 3. 4. 5. Buyer Power Supplier Power Rivalry Among Existing Firms

Financial Analysis For Walmart
Corporate Finance: Wal–Mart Contents Corporate Finance: Wal–Mart1 1. Introduction2 2. Success at Delivering Value to the Shareholders in the Last
5 Years2 2.1 Growth in Earnings2 2.2 Growth in Dividend Declared3 3. Valuation of Equity4 3.1 Net Asset Value (NAV)5 3.2 Price / Earnings
Ratio5 3.3 Discounted Free Cash Flow7 4. Reconciliation of Differences8 4.1 Benefits and Costs of Using Net Assets Value9 4.2 Benefits and Costs
of Using Price Earnings Ratio9 4.3 Benefits and Costs of Using Discounted Free Cash Flow9 5. Conclusion9 1. Introduction The organization that I
have chosen for the purpose of this corporate finance analysis is Wal–Mart. As is well known, Wal–Mart is the global market leader of... Show more
However the author emphasizes that the issue actually is the other way around that the shareholder value principle has not betrayed the management
rather it is the management that has betrayed the principle. In basic, delivering value to the shareholders means that the organization has been able to
grow the earnings, the dividends of the organization and the share price. Thus in analyzing the delivery of shareholder value by Wal–Mart these three
elements will be focused upon. 2.1 Growth in Earnings In analyzing the growth in earnings of the shareholder, a simple but effective tool is the
Earnings per share value. For Wal–Mart, this is given as under: 20122011201020092008 EPS 4.564.203.743.353.16 As can be seen from the value and
trend of earningper of Share of Wal–Mart the value delivered to the shareholders has increased in the period 2008 to 2012. This means that the
organization has been successful in creating more income every year and then delivering a larger portion of income to the shareholders. In 2008, the
Earnings per Share were 3.16 dollars which increased to 4.56 in 2012. 2.2 Growth in Dividend Declared The following is the history of dividends
declared and paid by Wal–Mart from 2008 to 2012. DateDec–12Aug–12May–12Mar–12Dec–11Aug–11May–11Mar–11Dec–10Aug–10May–10Aug–10
Amount 0.47

Tesco Financial Analysis
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Executive Summary:
This report aims to analyze the financial position of TESCO PLC from the point of view an investor who seeks to evaluate the prospects of buying
shares of a company in food and retailing sector. The potential investor has selected TESCO PLC and has asked the author to analyze the investment
prospects and present a report on the same.
The analysis shall be based on the most recent annual financial statements available for TESCO and of other companies ... Show more content on
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Methodology of Financial Analysis:
The financial strength or weakness of a company is measured against the following basic criteria: Liquidity, Solvency, Profitability and Financial
efficiency.
From an investor point of view, however, after having measured the company's financial strength through above criteria, the most important step is to

evaluate whether investing in the stocks of this company carry the required returns for investment. This shall be done by: company's stock performance
The company's performance on these dimensions shall be measured through financial ratios analysis. As there are many variations of ratios available to
measure more or less the same aspect of performance, I have short–listed, in the following table, the key ratios that will be utilized in the analysis:
Performance Aspect Growth and Profitability Measure or Ratio General Growth Profit Margin (%) ROCE (%) ROSF (%) Current Ratio Sh. holders
Liq. ratio Solvency ratio (%) Gearing ratio (%) Stock Turnover Collection Period Credit Period P/E Ratio Share Price trend Measure or Ratio Definition
Time growth of Revenue, Operating Profits Profit (loss) before tax / Total Revenue Profit (loss) before tax* / (SH funds+Non cur. liab.) Profit (loss)
before tax / Shareholders funds Current Assets / Current Liabilities Shareholders funds / long term Liabilities Shareholder funds/Total assets (Longterm
Liabilities + Loans)* / shareholder funds

Financial Analysis
| | Ratio| Working| 2009| Working| 2010| 1| Return on Equity(ROE)| PBIT x 100Average Owners Equity| 398000 x 100(390000 + 430000)/2| 97.07%|
292000 x 100(430000 + 527300)/2| 61%| 2| Return on Assets(ROA)| PBIT x 100Average Total Assets–CL| 398000 x 100[(1000000 + 1015000)–
(165000 + 152200)]/2| 46.88%| 292.000 x 100[(1015000 + 1126300)–( 152200 + 174000)]/2| 32.18%| 3| Net Profit Margin(NP%)| PBIT x 100Sales|
398000 x 1002180000| 18.26%| 292000 x 1002232000| 13.08%| 4| Gross Profit Margin(GP%)| Gross Profit x 100Sales| 1350000 x 1002180000|
61.93%| 1282000 x 1002232000| 57.44%| 5| Asset Turnover| SalesAverage Total Assets– CL| 2180000[(1000000 +... Show more content on
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On the other hand, shareholder may prefer a lower current ratio because the more firm's asset, the more chances that we can use to grow the
business. Limitation of the current ratio is that current asset is included inventory which is a difficult item to liquidate quickly so quick ratio is
often referred to current ratio. It also knows as the acid test which excluded inventory. Thus this ratio offer more accuracy in liquidity. As appendix
above shows that the quick ratio for 2010 was 1.6:1 rather than 1.06:1 for 2009. This ratio was changed not much comparing to the current ratio
because the most effect to the number of current asset is not inventory. Finally, the cash ratio is also important liquidity ratio. It has just cash and
cash equivalent. This ratio is important in determining hotel's ability to pay off its current financial problem, especially for urgent happens that need
to be solve instantly. The cash ratio for 2010 was 85.6% versus 54% for 2009. This was reflected the hotel hold more cash in 2010. Effectively
creating the company's profit is compare to resources and activities needed to produce it. Profitability ratios provide several different measures such
as: Net profit margin ratio or gross profit margin ratio, return on equity and return on assets to recognize the hotel's ability to create profit (Michigan
State University Extension, 2002). Those ratios are also most meaningful to owners. Both gross

Financial Analysis
Cango Financial CanGo Financial Analysis Report The success of a business depends on its ability to remain profitable over the long term, while
being able to pay all its financial obligations and earning above average returns for its shareholders. This is made possible if the business is able to
maximize on available opportunities and very efficiently and effectively use the resources it has to create maximum value for all involved
stakeholders. One way the performance of a company can be measured on critical areas such as profitability, its ability to stay solvent, the amount of
debt exposure and the effectiveness in resource utilization, is performing financial analysis where a set of ratios provides a snapshot of company
performance... Show more content on Helpwriting.net ...
Working capital is the money that a company has after paying off its current liabilities and with which it can finance its operating and working capital
requirements. The higher a number the better a company is able to pay off its debt and have cash for meeting its financial obligations. The current
ratio is used to gauge a company's ability to pay back its short–term liabilities (debt and payables) with its short–term assets (cash, inventory,
receivables). The higher the current ratio, the more capable the company is of paying its obligations. A ratio under 1 suggests that the company would
be unable to pay off its obligations if they came due at that point. The current ratio denotes the efficiency of a company's operating cycle or its ability
to turn its products into cash, which is a key requirement for business success. Quick ratio is an indicator of a company's short–term liquidity. The
quick ratio measures a company's ability to meet its short–term obligations with its most liquid assets, essentially cash and cash equivalents. The higher
the quick ratio, the better the financial position of the company in terms of its ability to meet its liabilities. Debt ratio – The Debt/Equity ratio is a
measure of a company's financial leverage and indicates what proportion of equity and debt the company is using to finance its assets. A high number
indicated that the company is

Financial Analysis Of CFO
This paper reports on an analysis of a survey of 1,050 CFOs in firms across 39 different countries in December, 2008 with the goal of examining the
actions taken by firms that were financially constrained in juxtaposition with those that were not financially constrained. They utilize the distinction
between constrained and unconstrained to determine how company plans pertaining to employment, marketing, technology spending, and other facets
of their business are impacted. Additionally, they examine company financial policies and corporate spending behavior to shed light on instances when
investment strategies may have been impacted by financial constraint. Prior research on the topic primarily used data from publicly available financial...
In order to distinguish the various confounding factors that may impact the responses from firms that are financially constrained or unconstrained,
Campello, Graham, and Harvey use the methods of Abadie and Imbens (2002) and Dehejia and Wahba (2002) and match their firms according to size,
industry, ownership structure, credit score, profitability, whether or not they pay a dividend, and prospects for future growth. In this manner, they
analyze financially constrained firms (as the treatment group) with the constructed counterfactual firms that were not financially constrained (the
control group). Per the survey, firms could categorize themselves as "not affected," "somewhat affected," or "very affected" by credit conditions. The
authors found that there was little to no relationship between the size and financial constraint as well as between the ownership structure and financial
constraint. Most CFOs expected high growth prospects regardless of their declaration regarding the impact of credit markets. They attempted to find
the nature of the constraints by asking about credit availability, higher costs of external funds, and ability to access new

Financial Statement Analysis
Page – 1 of 24 Financial Statement Analysis. Abstract Financial Statements are summaries of monetary data about an enterprise. Hence Financial
Statement Analysis will help one to assess the Viability, Stability, Profitability and Liquidity of an enterprise. In this Assignment, an attempt, to analyze
the financial performance of two companies in Textile Industry (S.Kumar Nationwide Ltd. & Gokaldas Export Ltd.) has been made. As the result of
this assignment I found the performances of S.Kumar Nationwide Ltd. is better than Gokaldas Export Ltd. Introduction Financial statement analysis is
a technique of answering various questions regarding the performance of the firm in the past, present and future. So in this assignment we have... Show
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Selecting Benchmark Firm There are many leading companies in textile industry however many of them are also involved in other industries. I have
selected the below companies which have textile as more than 90% of the Turnover. Table Showing– Comparison On Peer Group Firms Name Of The
Firm S.Kumars Nationwide Ltd. Maxwell Industries Ltd. Malwa Cotton Spinning Mills Ltd. Gokaldas Exports Ltd. Loyal Textiles Mills Ltd. Siyaram
Silk Mills Ltd 2010 Sales in crores 1,550.19 211.39 458.90 1,093.40 424.06 647.87 Table– A1 Net Profit 60.09 7.02 –43.72 3.37 –14.13 11.44 Profit %
3.88 3.32 –9.53 0.31 –3.33 1.77 I have selected Gokaldas Exports Ltd. From the above 5 firms that I considered to compare with the main firm. The
first factor that I considered was Gokaldas Exports Ltd's Sales is near to the main Firm when compared to the other firms. However I was not
compromised to their profit percentage so I also considered their pervious performers comparing with S.Kumars Nationwide Ltd. for past 5 years to
justify my selection. Please find the comparison in next page. Page – 4 of 24 Table Showing – Comparing Profit % For Five Years Year 2009 2008
2007 2006 2005 S.Kumars Nationwide Ltd. Total Sales Net Profit Profit % 1550.23 1605.72 1229.54 889.73 344.53 60.09 178.13 107.47 99.78 9.15
3.88 11.09 8.74 11.21 2.66 Table– A2 Gokaldas Exports Ltd. Total Sales Net Profit Profit % 1,093.40 1,002.57 999.81

Financial Analysis
Final Project – Financial Analysis
Beatrice Valdez, MBA Student
Capella University
MBA 6016 Finance and Value Creation [ May 16, 2012 ]
Michael Blagg, Professor
Table of Contents Executive Summary| | 3| Historical Financial Statement Analysis: Financial Ratios| | 3–4| Balance Sheet| | 4–6| Income Statement| | 6|
Statement of Cash Flows| | 6| Pro–Forma Financial Statements| | 7| Balance Sheet Pro–Forma| | 7–8| Income Statement Pro–Forma| | 9| Cash Flow
Pro–Forma| | 9–10| Investing Activities| | 11| Financial Activities| | 11| Equations of Statements| | 11
–12| Summary of Valuation| | 12–14| Current and
Quick Ratios| | 14–15| Transparency| | 15–16| ... Show more content on Helpwriting.net ...
For 2010, the same was used for 2011 amount with 2009 and 2010 average. Urban Outfitter ratios compared to industry ratios were pretty much close
with the exception of Receivables Turnover (61.16 vs. 54.24), Accounts Payable Turnover (15.26 vs. 6.43), Operating Profit Margin, 15.62 vs. 6.24),
Return on Equity (20.94 vs. 13.11), Net Profit Margin (10.75 vs. 3.77). and Return on Assets (15.92 vs. 7.17). The ratios for Urban Outfitters was
significantly larger than the average industry ratios mainly in the profitability section (See Appendix G).
Balance Sheet
"The purpose of the balance sheet is to report the financial position (amount of assets, liabilities, and stockholders' equity) of an accounting entity at a
particular point in time" (Libby, Libby & Short, 2011). The information on the Balance Sheet will help managers, investors, and lenders to
analyze the company's financial capabilities. The report is only written at the end of the year and does not provide prior financial information.
Therefore, the Balance Sheet should also include the other financial reports required to view the company as a whole. The Balance Sheet can also be
a useful tool to analyze trends of accounts receivables and payables. The formula for the Balance Sheet is:

Financial Statement Analysis : Financial Analysis
Woolworth Financial Analysis
Financial statement analysis assists a business entity, business shareholders and other people interested, to analyze the figures in financial statements to
present them with superior information about such most important factors for decision making and ultimate business survival. As exemplified by
Gibson (2001), income statement, balance sheet, and cash flow statements project the financial performance a company at the present and probably the
future. According to the annual report 2014, Woolworth's revenue is projected to rise by 4.09% annually. The group's financial performance for the
past four years is shown below.
Table 1: Woolworths Limited
YearRevenue AUD in millionsGrowth %
2010–1154280
2011–12554412.14
2012–13586745.83
2013–14609523.88
Average growth rate3.95
The above table demonstrates a general idea of Woolworth's revenue and growth all over a three–year period. It is equally important to recognize the
financial position and operational results in which were the follow–on behind Woolworths's steady growth. As a result, to identify these factors, the
following ratios are used to evaluate Woolworths' financial position and results of operations.
п‚§Company Profitability ratio
п‚§Liquidity ratio
п‚§Activity ratio
п‚§Financial Leverage Ratios
1.Company Profitability ratio
As exemplified by Baker & Powell (2005), profitability ratio assesses how successful a corporation has been in meeting its general revenue goals,

Financial Analysis Essay
Rachelle Stanley
Columbia College
FINC 350
A firm's performance and financial situation is measured by financial ratios. In order to reach these ratios a financial analysis must be done on the
company's financial information. Financial analysis is the evaluation, selection and interpretation of financial data to assist in investment and financial
decision–making. Financial data is drawn from many sources however, the primary source is data that is provided by the company in its annual reports.
These annual reports consist of the income statement, the balance sheet and the statement of cash flows. Financial ratios can be used to analyze trends
and compare the firm's financial standing to those of other firms. Financial ratios are ... Show more content on Helpwriting.net ...
Any number 3 or above could mean that management has too much cash on hand and may be doing a poor job of finding ways to invest. By reading
the annual report or the 10K you can see what executives plans are for future investments. A current ratio below 1 may be a sign that the company may
have trouble paying its bills on time. Only companies that have inventory that can immediately be converted into cash should have a current ratio
below 1.
Quick Ratio
The quick ratio, also known as acid test, is calculated by subtracting inventory from current assets divided by current liability. This ratio indicates a
company's ability to satisfy current liabilities with liquid assets. Current assets used in the quick ratio are cash, accounts receivable and notes
receivable. Any quick ratio less than 1.00X would require the company to sell their inventory to meet its obligations. Lenders are very interested in
quick ratio because inventory is not included, which is not converted to cash easily. USD IN MILLIONS| 2008–1| 2009–1| 2010–1| 2011–1| 2012–1|
Target

Financial Statement Analysis and Financial Forecasting
Financial Statement Analysis and Financial Forecasting
4.1 Introduction. The lesson will consist of basic financial statements, its relevancy, reliability and quality as a basis for making decisions. Focus on the
decision–making role of accounting system has to be elaborated. Also ratio analysis as decision tool with forecasting models is discussed. The basis
concept of preparation of financial statement and its usefulness is included with ratio analysis. Cash flow analysis and financial planning with
forecasted financial statement are covered.
4.2 Source of Financial Information. Accounting is the guide–post for management. A firm should know the financial implications of its operations.
The financial score of the firm is kept by ... Show more content on Helpwriting.net ...
Measures assets and liabilities in monetary units and in accordance with cost principles. Communicates information about assets (resources), liabilities
(out side claims), and owners' equity.
4.3.4 Profit and Loss Account (Income Statement). Income statement is considered as a very significant statement, with more attention to the firm's
earning capacity as a measure of its financial strength. The earning capacity and potential of a firm is reflected by its income statement. The generally
accepted convention is to show one year's events in income statement. Since the income statement reflects the results of operations for a period of
time, it is a flow statement. The income statement presents the summery of revenues, expenses and net income of a firm. It serves as a measure of the
firm's profitability. Revenues are amounts which the customers pay to the firm for providing them goods and services. The firm uses economic
resources in providing goods CDCE Page 2
and services to customers. The cost of the economic resources used to earn revenues during a period of time called expenses. Thus, to determine net
income, the accounting system matches expenses incurred during the accounting period against revenues earned during that period. The matching of
expenses with revenue is called matching

Financial Analysis : Japan's Financial Markets
INTRODUCTION
In March 2015, Japan's Financial Markets Agency for the first time in its history set out Corporate Governance Code and a year earlier Stewardship
Code. Even though some efforts towards corporate governance and transparency have been made in Japan previously, specifically introduction of
dual system in 2003, they did not gain popularity. Only 40 out of 3,000 firms adopted this system immediately rising to 112 five years later.
However, these codes were necessary due to the pressure from foreigners investing and doing business in Japan, several scandals such as Olympus
2011–2012 accounting scandal and ineffective, high cash holdings of Japanese companies (Eberhart, 2012).
They are both addressing different aspects, but principal–based Governance code is binding on all non–foreign companies listed on securities
exchanges in Japan and mirrors the UK's approach to Corporate Governance while Stewardship Code is on voluntary basis (Freshfileds Bruckhaus
Deringer, 2015).
This essay seeks to determine how the reforms from 2014, 2015 and dual system from 2003 influenced companies' performance and provides the
evidence that transparent corporate governance leads to higher performance of the firm. In order to respond to the question, it is first necessary to
examine collected empirical evidence from Tokyo Stock Exchange and further analyze using Stata.
LITERATURE BACKGROUND AND METHODOLOGY
The analytical section considers panel data on Japanese companies listed

Procter And Gamble Financial Analysis
ANALYSIS OF FINANCIAL STATEMENT OF P&G CORPORATION
IBRAHIM KALEEL GM
MBA
SRINIVAS INSTITUTE OF MANAGEMENT STUDIES
PANDESHWAR MANGALORE– 575001 EMAIL: KALEELUCHIL227@gmail.com
ANALYSIS OF FINANCIAL STATEMENT OF P&G CORPORATION
Abstract : Analysis of financial statement of a company is an important because it is useful to obtain Information ... Show more content on
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Secondary information is collected for this case. This case study limited only one techniques of financial analysis that is Ratio Analysis and also taken
a single company. Thus the conclusion of the analysis carried out in a professional manner will be able to correctly describe the evaluation of the
company and to substantiate the user's decisions.
Key words : Financial Statement, Ratio Analysis, Financial status, Financial performance.
Introduction :
Procter and Gamble Co. also know as P&G, is an American multinational consumer goods company, founded by William Procter and James Gamble.
Its products include cleaning agents and personal care products. It has in its kitty global brands such as Ariel and Tide in the Fabric care segments
and Head & Shoulder, Pantene and Rejoice is the Hair care segment. For this case study selects P&G Company as it has an important role in the
consumer segment products. As P&G was a popular company, the financials statement shows better performance in the previous year.
Financial Statement Analysis is the process of reviewing and analyzing a company's financial statements to make better decisions. These statement
includes the Income statement, Balance sheet, Statement of cash flows and a statement of changes in equity.
There are 4 techniques used in Ratio Analysis:
Horizontal

The Importance Of Financial Analysis
The financial analysis has been done and on the basis of NPV and IRR projections we accept the project because NPV is positive at 15% nominal
rate of return and the IRR is 64% without Anna's concerns and IRR is 51% with regard to her concerns. So, we accept the project because in both
the situations, the project seems acceptable and profitable. Annual Net present value with IRR or not in sheet 1 is positive, which shows that it is a
good idea to continue the project due to the net cash flows are made positive by an increase in the value of sales. Annual net present value in sheet 3
is also positive which we have created with Anna's concerns where she felt she needed the new equipment to be used by the new product sales only
and the NPV... Show more content on Helpwriting.net ...
In Austrochemicals the techniques that also should be used is profitability index, discounted payback period and return on assets. Furthermore, the
preliminary expenses such as research, overseas trips and legal expenses are part of sunk cost so these should not be included in the project
because they are preliminary expenses that are for the six years from the accountants point of view. Building modifications has to be done in a way
that can improve the substantial life of the building. Incentives to boost the contract manufacturing sales they can pay to existing and new customers
who are companies to utilise the spare capacity of the machine. The Payback period method has disadvantages such as ignoring the time value of
money, ignoring cash flows beyond the payback period (ignoring the profitability of a project), risk and opportunity cost. Payback period also doesn't
specify any required comparison to other investments or even to not making an investment. The internal rate of return has limitations such as not
being an investment decision tool to rate mutually exclusive projects but only for deciding if a single project is worth investing in. Internal rate of
return overestimates the yearly equivalent rate of return for a project whose interim cash flows are reinvested at a rate lower than the calculated IRR.
IRR doesn't consider cost of capital, it should not be used to compare projects of different duration. IRR may have

Financial Ratio Analysis : Financial Ratios Analysis
UNIVERSITY OF HOUSTON CLEAR–LAKE HADM 5233: FINANCIAL MANAGEMENT II ASSIGNMENT: FINANCIAL RATIO ANALYSIS
UHCL Honesty Code "I will be honest in all my academic activities and will not tolerate dishonesty." Uday Sekhar Reddy Mareddy Student ID:
1409342 Ratios201520142013Benchmark Beds in services606060121 Beds in services in this hospital are same for last three years but the standard
benchmark which is 121 is... Show more content on Helpwriting.net ...
Capital structure: Ratios 201520142013Benchmark Average age of plant19.92623.710.6 Average age of plant for the hospital for all the three
years were considerably higher than the benchmark with 2014 being the highest value but the trend varies among years. From 2013 through 2014,
there was an increase in the value of average age of plant but from 2014 to 2015 there was a decline in the age of plant indicating that hospital has
investment on new fixed assets from period 2014 to 2015. Net PP&E per bed$ 158,638.7$ 160,513.2$ 131,296$ 215,402 For all three years, net
PP&E per bed values are below the standard benchmark and highest value is seen in 2014. As far as trend for net PP&E per bed, there was an
increase from 2013 to 2014 but then the value dropped from 2014 to 2015. Debt per bed$ 207,629.3$ 126,679$110,879.3$ 164,555 Debt per bed
for 2013 and 2014 were below the standard benchmark which is a good thing, but from 2014 to 2015 there was a tremendous incline in the value
which made to exceed the benchmark. Debt per bed for 2015 is highest when compared to other two years. Long term debt to total
assets5%7%10%29% Long term debt to total assets percentage from 2013 to 2015 follows a gradual declining trend, but for all three years the values
are below the benchmark which suggests that hospital is in favorable position considering long term debt. Debt

Tesco Financial Analysis
The following report contains a financial analysis of Tesco PLC and its current trading position for the financial year ending February 2010. The data
that has been analysed will be compared with the previous year's finances. It will include information such as performance, the businesses liquidity,
and Tesco's efficiency. It will also show the extent to which Tesco may or may not appeal to potential investors after the past financial year. In the
current economic situation facing the country it's natural to expect that there has been a downturn in performance due to most people feeling the effect
of the recession for most of the year, therefore having less disposable income. The data that has been collected and used will be shown... Show more
This shows a slight negative compared with the previous year, as being to obtain cash quicker means the business is more liquid and therefore has
a better cash flow. The current ratio is a financial ratio that measures whether a firm has enough resources to pay its debts over the next 12 months.
It compares a firm 's current assets to its current liabilities. The businesses current ratio showed the same figure of 0.7:1 in 2009 as well as 2010.
This won't be a concern to Tesco with them selling food products they will not hold onto stock for very long due to the fact it will go off. So this
low figure just represents the sort of market Tesco operates in. Gearing Gearing represents the percentage of a business that has been financed
from borrowing money rather than from investors or shareholders. In 2009 Tesco's gearing was 74% but this was reduced significantly in 2010 to
54%. Being highly geared is often seen as being a problem so the figure seen in 2009 can be viewed as a negative. However in 2009 Tesco
underwent a huge expansion process into different countries which is a large venture and would therefore require a lot of financial backing for it to
actually work. This point shows why the figure in 2009 was so high as borrowing money would be a good way of providing the financial backing
needed to get up and running in the various different places. In 2010 the figure falls to 54% a significant decrease which shows during that year Tesco
must

Financial Analysis : Financial Information
Financial ratios make it easier for quantitative analysis, where financial information is analysed by investors, as the numerous numbers contained in a
company financial statement can leave them confounded. There are five to six main types of financial ratios including liquidity measurement ratios,
profitability indicator ratios, debt ratios, operating performance ratios and cash flow indicator ratios (Richard Loth, n.b and Jim Riley,n.b)1 and 2.
However, these can be grouped into two principal category uses (Whittington, 1980 as stated in Barnes, 1987, pg 449). The first one is traditional,
where standards are compared with the firm's ratio. This dates back to the late 19th century during the civil war when current assets to liabilities were
developed (Horrigan 1668; de 1974 as stated in Barnes 1987 pg 449). Conversely, the second is used to estimate performance – used mainly by two
types of people, by accountants and analysts to estimate future profit by multiplying predicted sales by the profit margin, which is the profitability
indicator ratio mentioned before. The other type of people who also engage in estimating future performances are researchers in statistical models by
taking account of corporate failures, credit ratings, assessments of risks, testing economical hypothesis and inputs in final ratios 3.
Although, what both types have in common is the ability to assess if debts can be paid or not, evaluate business and managerial success and statutorily
relate firms

Financial Analysis
Brazilian Beer Merger Negotiations: Companhia Cervejaria Brahama, S.A
Name of Student
Name of Institute
Date
Table of Contents Executive Summary3 Issues:4 Recommendations:4 Value of synergies and intrinsic value per share of Antarctica5 Form of payment;
Cash or common stock?5 Share–for–share transaction7 Term sheet and its components8 Economic Analysis8 Recommendation9
Executive Summary
In 1999, the CEO of Companhia Cervejaria Brahama (largest brewer in Brazil) was considering the bit for Antarctica (second largest brewer in
Brazil). The purpose for this merger was to exploit the potential synergies and avail the economies of scale. The secondary motive was to raise the
barriers to entry to the industry ... Show more content on Helpwriting.net ...
Terminal value is calculated by divided the synergies of one year to the weighted average cost of capital.
Form of payment; Cash or common stock?
Once the prices would be finalized by both of the companies, the next step would be determining the method of consideration. There are commonly two
methods that the companies considers, those are cash payment or share for share exchange. From the Antarctica's point of view, an investment issue is
the question. Should the Antarctica reinvest the amount in Newco (that means Brahama including Antarctica) to benefit from higher value and
potential synergies?
Or should Antarctica take the cash payment in order to reinvest somewhere else in the market or in another assets. This depends principally on the
Antarctica's portfolio strategy, its objectives for risk and return and investment barriers for example liquidity, tax concerns, time horizon, legal and
regulatory factors and other choices. From the Brahama's point of view, the form of payment could be the financing issue. It could influence the impact
on balance sheet and the capital structure. To acquire Antarctica, Brahama need to pay $5130 million by either the issuance of equity of the debt.
Therefore, both viewpoints must be settled down in order to have the deal successful.
There are several elements to be considered when choosing between the two forms of payments. When submitting an offer, the Brahama should

Financial Analysis : The Financial Health Of An Organization
Financial Analysis U.S. Bancorp Financial ratios are highly important because they offer insight into the financial health of an organization. Through
the use of financial ratios one can assess a financial firms' profitability and risk, thereby determining if the institution is taking proper efforts to control
risk and increase profits. One way to measure a large financial firm's profitability is to analyze their stock prices, which reveal the markets assessment
of the institution. However, this measurement of profitability is inadequate when looking at smaller financial institutions, as a result, profitability
ratios are used to help indicate the effectiveness of the organizations various forms of profitability. In addition, financial... Show more content on
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Due to the fact that banks are highly leveraged organizations an ROA above 1% indicates substantial profits. However, U.S. Bancorp's ROA has
decreased .06%, suggesting management has become less efficient and should focus on increasing efficiency. In comparison to Bank of Americas
ROA of .74%, U.S. Bancorp demonstrates significantly better efficiency at turning investments into net income. In addition, ROE demonstrates how
much profit a company is able to generate with funds invested by shareholders, by illustrating whether shareholders return on equity is an attractive
investment decision (Keown et al., 2014). Over the past two years U.S. Bancorp's ability to create profit from shareholder funds has decreased, in
2015 their ROE was 12.67% whereas, in 2014 it was 13.38%. If their ROE keeps decreasing the organization may need to find alternative investments
in order to provide greater return to their shareholders. On contrary, U.S. Bancorp shows a greater ability to increase shareholder returns than Bank of
America who only has an ROE of 6.20%. Overall when analyzing U.S. Bancorp's profitability with ROA and ROE, they have outperformed their
competitor, however, both measurements had decreased between 2014 and 2015, suggesting a change of strategy may be needed. Refining ROA
Furthermore, to create and maintain profitability, financial organization needs to focus on organizational efficiency. Through the use of net operating
margin,

Essay On Financial Analysis
Bharati Vidyapeeth Deemed University
"FINANCIAL ANALYSIS: A COMPARATIVE STUDY OF INDIABULLS HOUSING FINANCE LTD."
A SUMMER TRAINING PROJECT REPORT
SUBMITTED IN PARTIAL FULLFILLMENT OF THE REQUIREMENTS FOR THE
AWARD OF DEGREE OF MBA
2O11–13
SUBMITTED BYGUIDED BY
CHETAN SAPRAMS. SONALI
MBA (FINANCE & MARKETING)DHARAMADHIKARI
ROLL NO. 30
CERTIFICATE OF ORIGINALITY
This is to certify that the project report entitled "FINANCIAL ANALYSIS: A COMAPRATIVE STUDY OF INDIABULLS HOUSING FINANCE
LTD." Submitted to Bharati Vidyapeeth Deemed University, Pune in partial fulfillment of the requirement for the award of the degree of MBA is an
original work carried out by Mr. Chetan Sapra under the guidance of Ms. ... Show more content on Helpwriting.net ...
The financial statements are analyzed using technique of Ratio Analysis. Ratios are an important tool in analyzing the financial statements & the
company's profitability, solvency & liquidity for comparative study. Sincere attempts have been made to make this report error free but if any
errors and omissions are found then I apologize for that.
CHETAN SAPRA
INDEX
S.NO.| CONTENTS| Page No.| 1.| INTRODUCTION1.1. OVERVIEW OF REAL ESTATE IN INDIA1.2. PROFILE OF THE COMPANY1.3.
MANAGEMENT 1.4. GROWTH OF THE COMPANY1.5. GROWTH OF THE INDUSTRY1.6. FUTURE OUTLOOK1.7. NEW CHALANGES1.8.
PLAYERS IN THE INDUSTRY1.9. COMPETITORS INFORMATION1.10. SWOT ANALYSIS| 24810101317182021| 2.| RESEARCH
METHODOLOGY2.1. STATEMENT OF THE PROBLEM2.2. OBJECTIVES & SCOPE OF THE STUDY2.3. MANAGERIAL

USEFULLNESS2.4. TYPE OF RESEARCH & RESEARCH DESIGN2.5. DATA COLLECTION METHOD2.6. LIMITATIONS OF STUDY|
262627272729| 3.| CONCEPTUAL DISCUSSION3.1. REVIEW OF LITERATURE3.2. CURRENT ISSUES3.3. ARTICLES ABOUT THE
COMPANY3.4. NEW DEVELOPMENTS IN THE INDUSTRY| 31334142| 4.| DATA ANALYSIS4.1. METHODS & TECHNIQUES OF DATA
ANALYSIS4.2. PRIMARY DATA ANALYSIS4.3. SECONDARY DATA ANALYSIS4.4. RATIO ANALYSIS4.5. COMPARATIVE RATIO
ANALYSIS OF IHFL,HDFC,LICHFL & DHFL| 4545454546| 5.| FINDINGS, CONCLUSION AND SUGGESTIONS| 63| 6.| APPENDIX| 66| 7.|
BIBLIOGRAPHY| 79| 8.

General Electric Company Financial Analysis
Business Analysis II: General Electric Company Financial Analysis
Cristina Mota Crespo
University of Phoenix
MGT/521 Management
September 26, 2012
Prof. Elsie Jimenez–Galarza
General Electric Company Financial Analysis
This essay is continuation of the financial evaluation from last week; we had to choose a company among the Fortune 500 in my case I chose GE
Company. This Finance is about the study of money, it helps managers and senior leadership in an organization to be able to make better objective
decisions (Blacconiere & Hopkins, 2002). Every company must invest in having an accountant which will create financial statements that provides
information about the financial performance of a company. ... Show more content on Helpwriting.net ...
Also; Citigroup, Inc. another competitor for the GE Company made a total of $64.95 billion in 2011, and when we compare it with GE and SI its
earnings where even less in the same year, making General Electric a leader in the industry. With this valuable information GE management can
analyze its competitor's financial statements results and from there they can evaluate their faults and create new ways to increase their annuals
earnings and secure their place as one of leading companies in their industry. Another way GE can go forward in the industry is by adapting its
services and products to other countries that need them. To maintain its leading position GE posses Advance Technology Programs witch conduct
researches in nanotechnology, molecular medicine, energy conversion, advance propulsion, sustainable energy and organic electronics (General
Electric Company, 2012). One of the advance technologies that GE and SI have in common is the research in molecular imaging and diagnosis; GE
trying to create new tools for physicians so in the future they could better and faster diagnose person's diseases with their own molecular makeup
(Ciabuschi, 2005). Siemens Ag on the other hand is trying to improve MRI's so they can create a single continuous move which will result in faster
scanners and increase image quality and they are also doing researches in the molecular department. On the other hand GE and

Analysis Of The Sarnia Financial Market Best Financial
Critical Issues
In order to (definition of success) Company X must address the following:
In order to place Best Financial in a more favorable position in the Sarnia financial market Best Financial must address the following:
How to (Solve problem/take advantage of opportunity) so that (consequence)
–How to maintain higher client retention in order to secure a more committed clientele that do not seek a competitor's service in the future.
–How to persuade potential client's that Best Financial Services meets their needs or else there will likely not be many new clients.
–How to gain sufficient customer base to generate desired sales growth.
Analysis
в—Џ How did we get here? Why are things the way they are?
Gerald Young, one of Best Financial Services' top clients, switched his assets to Scotiabank for their potentially high returns and additional services.
в—Џ Provide conclusions of analysis with details in the exhibits (e.g SWOT, Porters, Segmentation, Financial analysis)
Best Financial Services offers appropriate services to the Sarnia area. With the loss of a large client, there is space for staff to pick up additional clients.
However, if Gerald Young represents any of the other clients, competitors like Scotiabank may appeal to them because of the additional services
offered. Scotiabank also claims they can yield better returns. Exhibit 1: SWOT Analysis shows a SWOT analysis for Best Financial.
в—Џ Why are the issues critical?
This highlights a deeper issue, the fact

Financial Analysis of Google
GOOGLE
Financial Analysis Report
Prepared for:
Financial Management Class –
Florida Institute of Technology
February 2011
TABLE OF CONTENTS
EXECUTIVE SUMMARY3
COMPANY INTRODUCTION4
FINANCIAL ANALYSIS5
Summary Financial Analysis Report6
WEIGHTED AVERAGE COST OF CAPITAL (WACC)10
FUTURE CASH FLOWS12
ANALYSIS OF CASH FLOWS13
Sensitivity Analysis of Google's 2011 Future Cash Flow14

Sensitivity Graph for Google's 2011 Future Cash Flow15
Sensitivity Graph for Google's 2011 Future Cash Flow15
Inflation Analysis15
Google Inc. Discounting Future Cash Flows for Inflation @ 1.7%:16 Footnotes effect on future cash flows17
Analysis of Google Competitors19
ANALYSIS OF CASH... Show more content on Helpwriting.net ...
Furthermore, because Google's employees d are also equity holders, morale is high and Google encourages its employees to feel a part of Google's
success.
In conclusion, Google is a sound investment that according to the analysis will continue to increase their profits and their dominance in the marketplace.
COMPANY INTRODUCTION
In 1998, Stanford University graduates Larry Page and Sergey Brin combined their ingenuity and built a search engine called "BackRub" that
evolved into what is now known as Google. Google, with over 150 domains, now functions as a search engine that offers many different products and
services including web applications, advertising, sports scores, stock quotes, headlines, addresses, videos, etc. Google's focus is "to provide useful
and relevant information to the millions of people around the world as they rely on us (Google) to provide the answers they are seeking."
The strategy of focusing on getting information to millions of people internationally is the foundation of Google. Another strategy in which Google is
unique is their culture. Google creates an atmosphere of creativity, teamwork and brainstorming which has helped win them a spot in the top 10 of
Fortune magazine's best companies in which to work.
Google offers services such as search advertising, display advertising, mobile advertising, tools for publishers,

Financial Ratio Analysis in a Company
According to Olowe (1997), Financial Ratio Analysis is the relationship between the performance of a company and the monetary data in the financial
statements to assist the economic conditions. Financial ratio was defined by Robert (1994) as two financial variables being used that have been taken
from either the income statement or from the balance sheet.
Ratio analysis is a tool that is brought in by individuals to perform an evaluative analysis of information in the company's financial statements. It is an
important tool of financial analysis and it focuses on the figures given in the income statement, fund statements and balance sheet. The figures are
taken from the current year which is used for calculating the ratios and it is then compared to the previous years, other firms, their industry, and
also the firm to evaluate the company's performance. Moreover, ratio analysis is primarily used by proponents of the financial analysis. In fact,
ratio analysis is commonly used in business. The role of ratio analysis is its significance as a means for a company to perform an internal evaluation
of its performance over a stated period. The role of ratio analysis is to perform and evaluate within the company based on its performance over a
period of time. An important feature of ratio analysis is that it gives a quick image of the financial state of the business to potential investors.
The advantages of ratio analysis are as follows: Financial Statement Analysis – Ratio

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