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Statement of
Comprehensive
Income
Statement
of Financial
Position
Cash Flow
Statement
Non
Financial
Statement
items
Compar...
Statement of
Comprehensive
Income
2010 2011 2012
REVENUES $448.56 $560.85 $611.33
GROSS PROFIT $178.65 $235.88 $269.27
EXPENSES $146.20 $197.10 $227.00
NET ...
Ratio Analysis of Income Statement
Ratio 2010 2011 2012
Gross
Margin
Percentage
39.83% 42.06% 44.05%
Net Margin
Percentage...
Statement of
Financial Position
(Balance Sheet)
-
20.00
40.00
60.00
80.00
100.00
120.00
2010 2011 2012
AMOUNTINMILLIONS
2010 2011 2012
Current Assets 57.08 78.63 107.49
C...
2010 2011 2012
1 1 1
0.89
1.52
2.34
Current Ratio
CURRENT LIABILITIES
CURRENT ASSETS
Other Ratios
Ratio 2010 2011 2012
Debt to
Equity
44% 32% 18%
Acid Test
Ratio
0.62 to 1 1.10 to 1 1.72 to 1
Operating
Cash ...
$-
$20.00
$40.00
$60.00
$80.00
$100.00
$120.00
$140.00
$160.00
2010 2011 2012
AmountinMillions
2010 2011 2012
Bank $7.05 $...
Statement of
Cash Flow
-
5.00
10.00
15.00
20.00
25.00
30.00
35.00
40.00
45.00
2010 2011 2012
AmountinMillions
2010 2011 2012
Investments 10.04 18...
Table Showing Financial Activities
Year Largest Activity Second Largest
Activity
2010 Proceeds from
Borrowing - $28
millio...
Is this a good
investing and
financing
strategy?
Increasing Fixed Assets
Paying of its debt
Paying dividends
Non Financial
Items
Corporate
Responsibility
Marketing
Campaigns
Customer Service
Comparison with
Salada Foods
Jamaica
$-
$100.00
$200.00
$300.00
$400.00
$500.00
$600.00
$700.00
$800.00
2010 2011 2012
2010 2011 2012
Honey Bun $448.56 $560.85...
0%
5%
10%
15%
20%
25%
30%
35%
40%
45%
50%
2010 2011 2012
Salada Foods 40% 42% 44%
Honey Bun 39% 35% 46%
Gross Margin for H...
0.00%
5.00%
10.00%
15.00%
20.00%
25.00%
2010 2011 2012
Net Profit Margin
Honey Bun
salada Foods
Earnings Per Share of Both Companies
Honey Bun
Limited
Salada Food
Jamaica
2010 $0.23 $0.78
2011 $0.34 $0.69
2012 $0.44 $1...
Thank you from
the Honey Bun
Team.
Analysis of Financial Statements
Analysis of Financial Statements
Analysis of Financial Statements
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Analysis of Financial Statements

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Analysis of Financial Statements

  1. 1. Statement of Comprehensive Income Statement of Financial Position Cash Flow Statement Non Financial Statement items Comparison with Salada Foods
  2. 2. Statement of Comprehensive Income
  3. 3. 2010 2011 2012 REVENUES $448.56 $560.85 $611.33 GROSS PROFIT $178.65 $235.88 $269.27 EXPENSES $146.20 $197.10 $227.00 NET PROFIT $17.19 $27.63 $41.54 $- $100.00 $200.00 $300.00 $400.00 $500.00 $600.00 $700.00Amount inMillions SUMMARY GRAPHICAL INCOME STATEMENT
  4. 4. Ratio Analysis of Income Statement Ratio 2010 2011 2012 Gross Margin Percentage 39.83% 42.06% 44.05% Net Margin Percentage 3.83% 4.93% 6.08%
  5. 5. Statement of Financial Position (Balance Sheet)
  6. 6. - 20.00 40.00 60.00 80.00 100.00 120.00 2010 2011 2012 AMOUNTINMILLIONS 2010 2011 2012 Current Assets 57.08 78.63 107.49 Current Liabilities 64.10 51.69 45.94
  7. 7. 2010 2011 2012 1 1 1 0.89 1.52 2.34 Current Ratio CURRENT LIABILITIES CURRENT ASSETS
  8. 8. Other Ratios Ratio 2010 2011 2012 Debt to Equity 44% 32% 18% Acid Test Ratio 0.62 to 1 1.10 to 1 1.72 to 1 Operating Cash Flow Ratio 0.57 to 1 0.72 to 1 1.06 to 1
  9. 9. $- $20.00 $40.00 $60.00 $80.00 $100.00 $120.00 $140.00 $160.00 2010 2011 2012 AmountinMillions 2010 2011 2012 Bank $7.05 $10.72 $23.95 Retained Earnings $88.10 $115.78 $151.77 Cash compared to Retained Earnings
  10. 10. Statement of Cash Flow
  11. 11. - 5.00 10.00 15.00 20.00 25.00 30.00 35.00 40.00 45.00 2010 2011 2012 AmountinMillions 2010 2011 2012 Investments 10.04 18.46 - PPE 42.57 41.17 29.04 Intangible Assets - 5.46 4.46 Investing Activities
  12. 12. Table Showing Financial Activities Year Largest Activity Second Largest Activity 2010 Proceeds from Borrowing - $28 million Dividend paid - $8 million 2011 Issue of shares $46.01 million Dividend paid $6.45 million 2012 Repayment of Borrowings - $4.21 million Dividend Paid $11.31 million
  13. 13. Is this a good investing and financing strategy?
  14. 14. Increasing Fixed Assets Paying of its debt Paying dividends
  15. 15. Non Financial Items
  16. 16. Corporate Responsibility Marketing Campaigns Customer Service
  17. 17. Comparison with Salada Foods Jamaica
  18. 18. $- $100.00 $200.00 $300.00 $400.00 $500.00 $600.00 $700.00 $800.00 2010 2011 2012 2010 2011 2012 Honey Bun $448.56 $560.85 $611.33 Salada Foods $426.38 $560.86 $715.61 Revenues for Honey Bun and Salada Foods
  19. 19. 0% 5% 10% 15% 20% 25% 30% 35% 40% 45% 50% 2010 2011 2012 Salada Foods 40% 42% 44% Honey Bun 39% 35% 46% Gross Margin for Honey Bun and Salada Foods
  20. 20. 0.00% 5.00% 10.00% 15.00% 20.00% 25.00% 2010 2011 2012 Net Profit Margin Honey Bun salada Foods
  21. 21. Earnings Per Share of Both Companies Honey Bun Limited Salada Food Jamaica 2010 $0.23 $0.78 2011 $0.34 $0.69 2012 $0.44 $1.43
  22. 22. Thank you from the Honey Bun Team.

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