are • Liquidity ratio • Activity ratio • Capital structure ratio • Flow ratio • Profitability ratio Most important ratio The most important ratio that are generally used in analyzing the financial statements are • • • • • Current ratio (liquidity ratio) Quick ratio (liquidity ratio) Debt to equity ratio (capital structure ratio) Return on equity (profitability ratio) Net profit margin (profitability ratio ) Liquidity ratio The liquidity ratios are used to test the short term solvency or liquidity
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Company background Bossini International Holdings Limited is an investment holding company which engages in retail‚ distribution‚ and wholesale of garments. The investment holding company together with its subsidiaries (“Bossini”) group carries casual wear products for a wide spread age range from ladies’‚ men’s‚ teenagers’‚ kids’ and babies’ wear products. Bossini was listed in Stock Exchange of Hong Kong in 1993 with a stock code of 592. It was found in 1987 and launched its first retail outlet
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payments in a period” (Leicester‚ 2001. 10.3)‚ and is intended to supplement the profit and loss account and the balance sheet. The cash flow statement therefore‚ assists creditors‚ investors and generally all stakeholders in evaluating the liquidity and solvency of a business or rather‚ shows changes in cash be it negative or positive i.e. cash outflows and cash inflows. The Cash flow statement is divided into three main sections: 1. Core operations (operating activities) 2. Investing 3.
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Wal-Mart Stores‚ Inc and Target Corporation Wal Mart and Target Corporation are two US- based giant discount retailers operating around the world. The existence of such types of stores on the market is very important. No other discount retailers are more popular than Wal- Mart and Target‚ and both companies have been successful affecting many customers positively. This paper would analyze their industry market position‚ strategies of companies‚ their strength and weaknesses (SWOT analysis). As a
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Concept of working capital. Working capital refers to short terms funds to met operating expenses. To quote Ramamoorthy‚ It refers to the funds‚ which a company must possess to finance its day – to –day operations “ it is concerned with the management of the firm’s current assets and current liabilities. It is concerned with the management fo the firm’ current assets‚ and current liabilities. If a firm cannot maintain a satisfactory level of working capital‚ it is likely to become insolvent and
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4. Juan knows that he should compare Quickfix’s condition with an appropriate benchmark. How should he go about obtaining the necessary comparison data? Based on Quickfix’s industry classification code‚ Juan should collect industry averages of the key financial ratios. Some useful sources for industry ratios include: Value Line‚ Moody’s‚ Standard & Poor‚ and Dun & Bradstreet. In addition to the industry average‚ the industry leaders (within the size category) ratios could also be collected
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1 Halliburton is a world-leading provider of energy industry products and services. The company serves the oil and gas industry by locating hydrocarbons and managing geological data‚ drilling and formation evaluation‚ well construction and completion‚ and optimizing oil field production. Halliburton consists of two divisions: Drilling & Evaluation and Completion & Production. As of December 31‚ 2011‚ these two divisions accounted for approximately 25.0 billion dollars in revenue. Halliburton has
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Flows Statement of Retained Earnings PURPOSE AND TYPES OF RATIOS Financial ratios can be classified according to the information they provide. The following types of ratios frequently are used: a. b. c. d. e. Liquidity ratios Asset turnover ratios Financial leverage ratios Profitability ratios Dividend policy ratios Financial ratios allow comparisons between companies between industries between different time periods for one company between a single company and its industry average
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Fundamental Qualitative Characteristics Relevance: Gives numbers that users need for decisions Faithful Representation: Provides a true and fair view Enhancing Qualitative Characteristics Comparability: enables users to identify and understand similarities in‚ and differences among‚ items. Verifiability: Can check if the numbers are correct Timeliness: The information is not stale or out of date Understandability: Users can understand the information Accounting principles The cost (measurement
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The annual reports of Wal-Mart and Target are provided free of charge via walmart.com and target.com. Upon inspection‚ the Wal-Mart and target reports include meaningful financial statements‚ including the Statement of Owners Equity‚ Income Statement‚ and Balance Sheet. These statements were obtained through 10-K statements available on walmart.com and target.com. In comparing the statements of these companies‚ Wal-Mart and Target both provide multi-step Statements of Operations‚ which include the
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