Ratio analysis Debt ratio Debt ratio (2006-2007) = Total liabilities / Total assets = 10‚170/12‚064 = 0.84 Debt ratio (2007-2008) = 9‚210/11‚769 = Debt ratio (2008-2009) = 10‚003/11‚229 = Debt ratio (2009-2010) = 11‚043/12‚537 = Current ratio Current ratio (2006-2007) = Current assets / Current liabilities = 3‚424/4‚790 = 0.71 Current ratio (2007-2008) = 2‚164/4‚498 = Current ratio (2008-2009) = 1‚326/5‚389 = Current ratio (2009-2010) = 2‚697/6‚085 = Return on sales (ROS) Return on Sales
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Memo To: Huffman Trucking CEO From: Accounting Date: Re: Ratio Analysis Listed below you will find the findings from the current and quick ratios calculations. Huffman trucking’s current ratio within the liquidity ratio during 2 years indicates an increase. The Quick ratio within the liquidity ratio also indicates an increase. Since prospective lenders want to see a positive current ratio‚ they would be a type of user that would be interested in this type of ratio. Since the quick
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Assignment 2.2: Ratio Analysis Name | | Part 1: Enter the information based on your computations. | 2011 | 2010 | Benchmark | Favorable (F)‚ Unfavorable (U)‚ or Approximate (A)? 2011/2010 | 1. Current ratio | 3.52 | 2.59 | 2.00 | Favorable | 2. Days cash on hand | 27.64 | 18.10 | 15.00 | Favorable | 3. Days in A/R | 69.32 | 76.59 | 45.00 | Favorable | 4. Operating margin | 2.18% | 3.03% | 4% | Unfavorable | 5. Return on total assets | 5.08% | 7.13%
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Ratio decidendi and obiter dicta Learning objectives At the end of this module‚ you will be able to: * distinguish between ratio decidendi and obiter dicta. * apply well-established rules to identify the ratio decidendi in a decision. This module is intended as a useful exercise in revision. If you are certain that you understand how to discover the ratio in an opinion‚ you should skim lightly over this material. What is the ratio decidendi? As you probably recall from your studies
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Directive & Informative Memos Review Worksheet This is a review of directive & informative memos that you learned about in Module 3. Activity 1 1. What are the 5 parts of the header of an informative memo? __________________________________________________________________________ __________________________________________________________________________ __________________________________________________________________________ 2. The ‘Subject:’ line should be _____________________________________________________
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III ------------------------------------------------- Ratio Analysis Report ------------------------------------------------- Student: Kevin Galea 205891 (M) ------------------------------------------------- Lecturer: Dr. Emanuel Camilleri Introduction The purpose of the following report is to aid Build-It Ltd in planning the direction that the company may want to go over the next few years. The report entails a financial analysis which will give the directors an understanding of how well
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http://www.bplans.com/fine_dining_restaurant_business_plan/financial_plan_fc.php#.UF10942PWM4 Executive Summary Gabri’s Lounge & Restaurant is a 60 seat fine-dining restaurant with a 20 seat lounge. We focus on our New American-Swedish menu with a touch of Asian influence. We will be located in the booming‚ and rapidly expanding‚ borough of Long Branch‚ New Jersey ’on the shore.’ The outlook for the future of Long Branch is promising. Developers are recreating a $150 million first-class
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PROFITABILITY RATIOS RETURN ON INVESTMENT (ROI): The prime objective of making investments in any business is to obtain satisfactory return on capital invested. Hence‚ the return on capital employed is used as a measure of success of a business in realizing this objective. Return on Investment establishes the relationship between the profit and the capital employed. It indicates the percentage of return on capital employed in the business and it can be used to show the overall profitability
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Accountants From: Man Shu Date: 03/12/2013 Re: Financial Analysis of Cisco _____________________________________________________________________ As you concerned‚ our company need to start report comprehensive income. I made several searches for that. In this memo‚ I will illustrate comprehensive income‚ FASB codification‚ and comprehensive income‚ locate and extract relevant information
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Individual Comparative Analysis Memo Accounting – Annual Report Project Fall 2009 Annual Report Project | SJM | Medtronic | | 2008 | 2008 | Profitability Ratios | | | Return on Equity | 12.5% | 17.8% | Return on Assets | 13.13% | 7.9% | Earnings per Share | $1.12 | $1.94 | Return on Sales | 8.81% | 14.86% | Gross Margin Percentage | 73.17% | 80.60% | Solvency Ratios | | | Current Ratio | 2.02 | 2.37 | Working Capital | 1‚051‚539* | 4‚313** | Quick Ratio | 1.20 | 1.52 |
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