Page 1 Trading Company AFS FINANCIAL ANALYSIS OF THE TRADING COMPANY (PTY) LTD Holistic over view of operating performance (Using a traffic light system to quickly highlight performance) 1. RONA - Return on Net Operating Assets 2010 18.4% 2009 21.2% Net Operating profit (Income Statement) Net Operating Assets (Balance Sheet) 135 735 84 396 Note: Net Operating Assets - take total net Assets‚ and add back cash‚ overdraft balances‚ tax and dividends. These are financing factors‚
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Financial Statement Analysis Project--Hershey Corp. & Tootsie Roll Industries Liquidity Based on the ratio analysis performed‚ it appears that the Hershey Company’s liquidity is sufficient to meet cash needs and current obligations. The current ratio and current debt coverage ratios were decreasing from 2002 through 2004‚ which corresponds to an increase in short-term debt and a decrease in cash on the Company’s balance sheet over the same periods. Hershey attributes the increase in debt to
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“The greater a firm‟s ownership extends over successive stages of the value chain for its product‚ the greater the degree of vertical integration” (Grant‚ 2010‚ pp354). The consumer electronics industry value chain is depicted below: Thus a firm can be said to be vertically integrated if it owns and operates each of these stages of the value chain. The consumer electronics industry has many players who produce goods for purposes such as entertainment‚ communication and work. There are many determinants
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Huffman Trucking Income Statement / Vertical Analysis December 31st‚ 2006 | In Thousands$ | Percent of Net-Sales(Rounded) | | 2006 | 2005 | 2006 | 2005 | Revenues | 879‚944 | 807‚288 | 100% | 100 | | Operating Expenses | | Salaries‚ Wages & Benefits | 353‚739 | 330‚597 | 40% | 41% | Fuel Expense | 217‚363 | 192‚357 | 25% | 24% | Operating Supplies & Expenses | 152‚318 | 136‚319 | 17% | 17% | Purchased Transportation | 89‚957 | 82‚429 | 10% | 10% | Operating Taxes
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Receivables Turnover Estee Lauder – 7795.8/(746.2+853.3)/2 = 9.75 L’Oreal – 19495.8/(2685.3+2442.3)/2 = 7.6 Coverage Debt to Total Assets Estee Lauder – 1572.2+1798/5335.6 = 63.2% L’Oreal – 2596.6+6582.1/24044.5 = 38.2% Cash Debt Coverage Ratio Estee Lauder – 956.7/(3370.2+3512.6)/2 = 27.8% L’Oreal – 3303.6/(9178.7+9693.1)/2 = 35% Profitability measure a company’s ability to generate profits. The Return on Investment for Estee Lauder is larger than L’Oreal’s‚ meaning Estee Lauder is
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FMT-I Ratio Analysis and Risk and Return Industry – FMCG FMCG – Fast moving consumer goods Companies - ITC‚ HUL ‚ Nestle India ‚ Dabur ‚ Godrej Consumer Products The Indian FMCG sector is the fourth largest sector in the economy with an estimated size of Rs.1‚300 billion. The sector has shown an average annual growth of about 11% per annum over the last decade. Unlike the developed markets‚ which are prominently dominated by few large players‚ India’s FMCG market is highly fragmented and
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Ratio Analysis and Statement of Cash Flows Paper Operating Profitability When looking at the operating profitability of Collegiate Funding Service and H&R Block we will be comparing the 2004 and 2005 financial statements. In 2005 H&R Block made total revenue of $4‚420‚019. In 2004‚ H&R Block made total revenue of $4‚247‚880. Looking over the past couple of years it seems that H&R Block ’s revenue continues to increase each year. The majority of the revenue comes from H&R Block ’s tax services
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1.0 Executive Summary This report provides an analysis and compare of the current profitability‚ efficiency and financial stability of Premier Investments Ltd and David Jones Ltd over last 2 years. Methods of analysis include trend‚ horizontal and vertical analyses as well as ratios such as Gross Net profit margin‚ Inventory turnover and Current ratios. All calculations can be found in the appendices. Results of data analysed show that David Jones Ltd have better performance and is more stability
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Performance evaluation and ratio analysis of Pharmaceutical Company in Bangladesh Faruk Hossan Md Ahsan Habib Supervisor: José Ferraz Nunes Examiner: Bengt Kjellén Master‟s thesis in international Business 15 ECTS Department of Economic and Informatics University West Spring term 2010 0 ABSTRACT The thesis applies performance evaluation of pharmaceutical company in Bangladesh. It means evaluate how well the company performs. The main aim is achieved through ratio analysis of two pharmaceutical (Beximco
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Refereed Journal of the Association of Hospitality Financial Management Educators Volume 13 | Issue 1 Article 26 1-1-2005 Ratio Analysis for the Hospitality Industry: A cross Sector Comparison of Financial Trends in the Lodging‚ Restaurant‚ Airline and Amusement Sectors Woo Gon Kim Baker Ayoun Recommended Citation Kim‚ Woo Gon and Ayoun‚ Baker (2005) "Ratio Analysis for the Hospitality Industry: A cross Sector Comparison of Financial Trends in the Lodging‚ Restaurant‚ Airline and Amusement
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