dividends and the ability of the business to pay interest and debt as it matures. Financial statement analysis involves rearrangement of financial information‚ comparison‚ analysis and interpretation of that information. Financial statement analysis can be external or internal; horizontal or vertical; and intra-firm or inter-firm. Analysis done by the management to assess the financial health of the organization and its operational efficiency is called internal analysis. Analysis carried out by
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1) Current Ratio The ratio is mainly used to give an idea of the company’s ability to pay back its short-term liabilities (debt and payables) with its short-term assets (cash‚ inventory‚ receivables). The higher the current ratio‚ the more capable the company is of paying its obligations. 2) Quick Ratio An indicator of a company’s short-term liquidity. The quick ratio measures a company’s ability to meet its short-term obligations with its most liquid assets. For this reason‚ the ratio excludes inventories
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Ratio analysis 1. Liquidity ratio The liquidity ratios measure the company’s ability to meet its short-term debt obligations (Intermediate accounting- Kieso‚ D.E.‚ J.J. Weygandt and T.D. Warfield). These ratios include current ratios‚ quick ratios‚ and cash ratio. Current ratio: the current ratio of GM has increased from 1.29 in 2012 to 1.30 in 2013. With a higher ratio in 2013‚ it’s better for GM to meet its short-term obligation. Quick ratio: the quick ratio of GM has improved from 0.79 in 2012
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ROE： ROE= Net income/ average stockholders’ equity 2011 2010 2009 ROE 2.69% 3.95% 2.02% This comparison shows that Toyota’s performance in 2011 as measured by its ROE has improved compared to 2009. It suggests that the company has been effective during the time period. ROA: ROA= (Net income+ interest expense net of tax)/ average total assets 2011 2010 2009 ROA 1% 1.47% 0.8% This comparison suggests that
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resource and the work performance directly impact an organisation’s performance. Thus‚ human resource management plays an important role to ensure the efficiency in an organisation’s daily operations via efficient recruitment‚ training and development‚ and staff retention. Besides‚ efficient human resource management may create competitive advantage to an organisation. There are various theories explained how human resource management impacts an organisation’s performance. This essay focuses
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Can You Find Me Now? How is a Nintendo Wii game console able to determine the location of a Wii Remote while a player interacts with a game? The answer is triangulation‚ a process that determines the location of any object by measuring the angles from two or more fixed points. Surveyors often use triangulation to measure distance. Starting at a known location and elevation‚ surveyors measure a length to create a base line and then use a theodolite to measure an angle to an unknown pint from each
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Choose an event in the novel you have studied which you find the most memorable. Give textual evidence to support your answer. Based on the novel Catch Us If You Can that I have studied‚ the event that I find the most memorable is when Granda almost died. Rory and Granda climbed a hill and had to run to hide from a police car. Because of this‚ Granda began wheezing and he looked very tired. Rory then saw a stone bus shelter and took Granda there to rest. A few moments later‚ Rory too fell asleep
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ENG 101 (30) Mr. Clifford 20 March 2013 What You See‚ Is Not Always What You Get When you hear the word janitor‚ obviously nothing glamorous comes to mind. All we think about is scrubbing toilets or mopping floors‚ basically cleaning up after other people who most of the time show no appreciation. When asked what comes to mind when you hear the word janitor‚ some people would say someone who is poor and not well educated. Not very many
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With close reference to the novel that you have read‚ discuss how courage is shown by one of the characters. In the novel “Catch Us If You Can”‚ the character who shows courage is Rory. Rory handles challenges with courage. No fear will ever deter him from being separated from his Granda. He had to risk the dangers from being caught as well as other problems that come his way. Firstly‚ a boy in his early teens‚ Rory has the courage to take care of his grandfather all by himself. It is not easy
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Ratio analysis – Shinepukur Ceramics Versus RAK Ceramics Current ratio Shinepukur: From 2009 to 2010‚ current ratio of Shinepukur has increased by 0.24 because of increase in total current assets and decrease in total current liabilities. The increase in total current has occurred for increase in accounts-and-other-receivables‚ advances-deposits-and-prepayments and cash. Among these elements‚ the increase in advances-deposits-and-prepayments is significant (from 82182270 to 278773841). On the
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