Return on Capital Employed (ROCE) 12 Return on Equity (ROE) 12 Activity Ratios 12 Inventory Turnover 12 Average Collection Period 13 Asset Utilisation 13 Gearing/Leverage Ratios 13 Interest Coverage 13 Capital Gearing 13 Horizontal analysis 14 Conclusion 15 Appendices 16 Appendix 1: Balance Sheets 16 Appendix 2: Profit and Loss Statements 17 Appendix 3: Ratio Definitions 18 Appendix 4: Ratios 19 Appendix
Premium Financial ratio Petroleum Balance sheet
Answers Fundamentals Level – Skills Module‚ Paper F7 (INT) Financial Reporting (International) 1 (a) December 2008 Answers Pedantic Consolidated income statement for the year ended 30 September 2008 $’000 98‚000 (72‚000) ––––––– 26‚000 (3‚000) (7‚600) (500) ––––––– 14‚900 (5‚400) ––––––– 9‚500 ––––––– Revenue (85‚000 + (42‚000 x 6/12) – 8‚000 intra-group sales) Cost of sales (w (i)) Gross profit Distribution costs (2‚000 + (2‚000 x 6/12)) Administrative expenses
Premium Generally Accepted Accounting Principles Balance sheet
Financial analysis Assignment Title-Analysis of the annual report of HUI Travel Plc during the years 2009 &2008 INTRODUCTION The main aim of this assignment is to analyse the Annual report and Financial accounts of TUI Travel PLC and to compare the companies overall performance with its competitors (Thomas Cook Plc) of the years 2009and 2008 using the process called Ratio Analysis. Ratio analysis acts as powerful tool in analysing and interpreting the financial statements
Premium Generally Accepted Accounting Principles Profit margin Financial ratios
Financial Ratio Analysis on Morrison Supermarket PLC: Assignment 1 Contents Page 1.0 Introduction …………………………………………………………………………….2 2.0 Calculations and Analysis of Findings with Recommendations………………………………………………………. ………….………...2-6 3.0 Discussion ………………………………………………………………………………6 4.0 Conclusion ……...………………………………………………………………………7 Appendices……………………………………………………………………………….8-11 Reference List ……………………………………………………………………………12-13
Premium
“The International Swaps & Derivatives Assn. recently estimated the worldwide market at $ 105 trillion. The Office of the Comptroller of the Currency (OCC) says U.S. commercial banks held $ 56 trillion of derivatives at the end of 2002”‚ and by comparison the GDP of the US was estimated to 10.4 trillion the same year. The world’s largest financial market today is therefore without doubt the derivative market. Derivatives have come into existence because nearly every business has its risks. Derivatives
Premium Derivative Futures contract Derivatives
"Cyber-stalking: the Regulation of Harassment on the Internet." Criminal Law Review‚ December 1998 Special Edition Crime‚ Criminal Justice and the Internet‚ pp 29-48. Gervacio‚ J. (2011). Gearing up anti-cyberbullying legislation in the Philippines. Retrieved March 7‚2011‚ from http://thepoc.net/blogwatch-features/11686-gearing-up-anti-cyberbullying-legislation-in-the-philippines.html. Gibson‚ W. (1984). Neuromancer. New York: Ace Books. Hinduja‚ S. & Patchin‚ J. (2009). Bullying Beyond the Schoolyard:
Premium Abuse Cyber-bullying Bullying
-314.66 = -246.42 days 42.89 + 23.73 – 268.38 = -268.38 days Lower the better 1.3 Liquidity 1.3.1 NWC= CA-CL 1640252 – 1285573= 354679 1650369- 342730= 1307639 Higher the better 1.3.2 CR= x100 =1.28 x100 =4.82 Higher the better 1.4 Gearing 1.4.1 Gearing= x100 =33.90 x100 =33.85 Lower is better 1.4.2 Times Interest Earned = x100 =9.95 times x100 =11.57 times Higher is better 1.5 Stock Market Power 1.5.1 EPS= = 0.900 times =0.832 times Higher is better 1.6 Market Price = 4.18$
Premium Net present value Internal rate of return
The early psychosocial treatments of first episode psychosis is of crucial importance in the improvement of the prognosis of the illness. When ensuring successful care‚ timely maintenance of treatment response is optimal in regards to better long term outcomes. The appropriate use of psychotherapeutic drugs to suit each individual can be a difficult task as the side effects of the medication can impact on adherence to treatment. Psycho-education in regard to illness and medication. The treatment
Premium Schizophrenia Antipsychotic Medicine
The primary function of the gearbox is therefore to maintain the optimum torque and engine speed for a given vehicle condition‚ within the engine speed range: 1. 1 For a given engine power by gearing down the wheel speed we can increase the available power‚ torque at the road wheel 2. By gearing up the wheel speed we can effectively widen the speed range available…. 4 © MAHLE Transmissions – Mechanical Advantage (2) P1 P2 Driver (G1) • • • • 4 Driven (G2)
Premium Torque Gear Transmission
Top Glove Corporation Berhad was founded in 1991 by Tan Sri Lim Wee Chai. It has been growing rapidly since then and has become the world ’s largest rubber glove manufacturer (“Corporate profile”‚ n.d.). Due to the increasing demand in market‚ Top Glove Corporation Berhad decided to undergo expansion on its output and to increase its number of branches at the beginning of 2000s. In 2012‚ the company withholds the following data within its current operating system. (Data extracted from Top Glove
Premium Financial ratios Generally Accepted Accounting Principles