INSTITUTE OF FINANCE MANAGEMENT
(IFM)

FACULTY OF ACCOUNTING, BANKING & FINANCE
BACHELOR OF ACCOUNTANCY

THE PRACTICAL TRAINING PROJECT REPORT OF BUSINESS POST GROUP COMPANY PERFOMANCE CASE STUDY: THE PERFORMANCY OF BUSINESS POST GROUPCOMPANY

NAME: KIBONA, HEZRON.
REG NO: IMC/BAC/13/75086
SUPERVISOR: SWEDI, ZAKARIA.
Table of Contents ACKNOWLEDGEMENTS IV
ABTRACT V
DECLARATION VI
CHAPTER ONE 1
INTRODUCTIONS 1
1.1Brief Overview of the Project of Business Post Group Company 1
1.2 Brief Background 1
1.3 The Formation of Business Post Group Company. 2
1.4 Present Status 2
1.5 THE COMPANY ANALYSIS OF BUSINESS POST GROUP. 3
1.6.1 Business Activities 3
1.6.2 Listing 3
1.6.3 Form of Financing 3
1.6.4Market 4
1.6.5 Group Structure (if multinational company) 4
1.6.6Market Capitalization 4
CHAPTER TWO 5
2.0 BUSINESS POST GROUP (UK MAIL GROUP PLC) SHARE PERFORMANCE FOR YEAR 2011, 2012, 2013 and 2014. 5
2.2THE USEFULL INFORMATION OF ANNUAL REPORT 6
CHAPTER THREE 7
3.1Liquidity Ratios 7
3.1.1 Current Ratio 7
3.1.2 Acid test (quick) Ratio 9
3.1.3 Cash Ratio 10
3.2 PROFITABILITY RATIO 12
3.2.1 Return on Capital Employed (ROCE) 12
3.2.2 Return on Shareholder’s Equity (ROE) 13
3.2.3 NETPROFIT MARGIN
3.3EFFICIENCY RATIO 17
3.3.1 INVETORY TURNOVER 17
3.3.2 AVERANGE/ RECEIVABLE COLLECTION PERIOD 18
3.3.3 CREDITORS PAYMENT PERIOD 19
3.4 FINANCIAL STRUCTURE 21
3.4.1 EQUITY RATIO 21
3.4.2 DEBIT RATIO 23
3.4.3 DEBT TO EQUITY RATIO 24
CHAPTER FOUR 26
4.0 CORPORATE SOCIAL RESPONSIBILITY OF WAITROSE COMPANY 26
4.1 Corporate Social Responsibility 26
5.0 CONCULISION AND RECOMMENDATION 27
5.1 CONCLUSION 27
5.1.2