Session 15: Limitation of Ratio Analysis Learning Objective Explain to the participants on the limitation of ratio analysis. Important Termss Creative accounting. Accounting Policies. Limitations of Ratios Accounting Information Different Accounting Policies The choices of accounting policies may distort inter company comparisons. Example IAS 16 allows valuation of assets to be based on either revalued amount or at depreciated historical cost. The business may opt not to revalue
Premium Balance sheet Financial ratio
Pepsi Blue Pepsi Blue Type Flavored Cola Manufacturer PepsiCo‚ Inc. Country of origin United States Introduced mid-2002 Discontinued 2004 (Canadian markets) Related products Crystal Pepsi‚ New Coke Pepsi blue‚ launched in mid-2002 and discontinued in 2004‚ was the result of taste-testing over 100 flavors over a 9-month period. Designed to compete with Coca-Cola’s Vanilla Coke‚ it is considered by some to be the company’s second equivalent of New Coke‚ after the much maligned Crystal
Premium Coca-Cola Cola E number
OPERATING & FINANCIAL PERFORMANCE OF THE COMPANY PROFITABILITY RATIOS * Gross Profit marging Gross ProfitSales×100% 2010/2011 2009/2010 = (171‚325‚029/435‚759‚776) *100 = (59‚257‚454/327‚593‚843)*100 = 39.3164% = 18.0887% * Profit Margin = NPBT * 100 Sales 2011/2012 2010/2011 = (41‚896‚089/ 435‚759‚776)
Premium Balance sheet Investment Interest
CHAPTER 9 Ratio Analysis Introduction The analysis of the financial statements and interpretations of financial results of a particular period of operations with the help of ’ratio’ is termed as "ratio analysis." Ratio analysis used to determine the financial soundness of a business concern. Alexander Wall designed a system of ratio analysis and presented it in useful form in the year 1909. Meaning and Definition The term ’ratio’ refers to the mathematical relationship between any two inter-related
Premium Financial ratios Generally Accepted Accounting Principles Financial ratio
PROJECT - REPORT On FINANCIAL PERFORMANCE At S.A.TEXTILES PVT LTD Submitted towards the partial fulfillment of the requirement for the award of the degree of MASTER OF BUSINESS ADMINISTRATION Submitted by External Guide MBA (2011-12) (FINANCE MANAGER) COLLEGE NAME ACKNOWLEDGEMENT The satisfaction and euphoria that accompany the successful
Premium Inventory Balance sheet Working capital
PepsiCo - World Leader In Convenient Foods & Beverages Industry • Revenues – About $43 billion and over 198‚000 Employees across the globe • PepsiCo was founded in 1965 through the merger of Pepsi-Cola and Frito-Lay • PepsiCo brands are available in more than 200 countries and territories across the globe • PepsiCo has more than 500 products in it’s portfolio of which 18 brands generate $1 Billion each in retail sales A broad spectrum of beverages worldwide bringing fun and refreshment to
Premium Coca-Cola Pepsi Cola
PepsiCo Inc.‚ profitability ratios | | | Dec 29‚ 2012 | Dec 31‚ 2011 | Dec 25‚ 2010 | Dec 26‚ 2009 | Dec 27‚ 2008 | Return on Sales | | Gross profit margin | 52.22% | 52.49% | 54.05% | 53.51% | 52.95% | Operating profit margin | 13.91% | 14.48% | 14.41% | 18.61% | 16.09% | Net profit margin | 9.43% | 9.69% | 10.93% | 13.75% | 11.89% | Return on Investment | | | | | | Return on equity (ROE) | 27.71% | 31.29% | 29.86% | 35.38% | 42.47% | Return on assets (ROA) | 8.28%
Premium Pepsi
Marketing 7100-01 Crystal Pepsi A Giant’s Failure Fawad Anwar 6/24/2014 Crystal Pepsi: A Giant’s Failure I. Introduction Brief history of PepsiCo Brief Overview of Crystal Pepsi II. Marketing Mix Product – Crystal Pepsi and its product strategy (answering what and why) The making – Crystal Pepsi Launch Taste – The different taste promised by PepsiCo to its consumers Packaging – The attractive packaging
Premium Pepsi Marketing Coca-Cola
Business Accounting Assignment BABS 1 Done by: ID: Lecturer: Mr Baldev Singh Company: Rolls Royce holdings plc Contents Appendix 1.0-ROLLS ROYCE`S PROFILE Rolls Royce holdings plc the former Rolls Royce group plc is a British company headquartered in‚ the company is part of the aerospace and defence industry‚ it provides power systems and services for use on land‚ at sea and on air. The company is present in 4 main segment civil and aerospace‚ defence
Premium Financial ratios Financial ratio
Pepsi is a manufacturer or use manufacturers‚ market and sell a variety of salty‚ sweet and grain-based snacks‚ carbonated and non-carbonated beverages‚ and foods through their North American and international divisions. B) Coca-Cola has the dominant position in beverage sales. C) Coca-Cola 2006 $29‚963‚ 2007 $43‚269 The difference is $13‚306 for a 44.4% increase. Pepsi 2006 $29‚930‚ 2007‚ $34‚628 The difference is $4‚698 for a 15.6% increase. D) Pepsi had
Premium Revenue Balance sheet Generally Accepted Accounting Principles