...Accounting Assessment 2: Ratio Analysis Report CONTENTS Executive Summary …………………………………… 3 Profitability Measures …………………………………. 4 Efficiency Measures …………………………………… 5 Liquidity Measures …………………………………….. 6 Financial Gearing (Leverage) Measures ……………….. 7 Conclusion/Recommendation …………………………... 8 References ………………………………………………. 9 Appendix: ……………………………………………….. 10 FORMULAS, CALCULATIONS AND LINE GRAPHS FOR ACCOUNTING 1: Ratio Analysis Report Executive Summary The purpose of this report is to provide analysis over the past 4 years of financial reports submitted by Safety Styles Pty Ltd (SS) as it seeks to obtain finance to expand their operations, and subsequently make a recommendation regarding there application for finance. Discoveries and explanations were based on calculations using various financial ratios: profitability, efficiency, liquidity and Gearing. I believe that (SS) has sound management, which is reflective of their performance, and has the ability to service the requested business loan. In order to nurture and assist growth, finance is required to apply investment strategies, through the acquisition of much needed assets. Profitability Measures Return on Assets (ROA) measures how profitable a business is comparative to its entire assets and measures utilization of them, although assets are calculated using carrying not market values, which may provide misleading results (BOUNDLESS 2013, para. 4). Safety Styles ROA...
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...A Ratio Analysis Report on By, Ruta Gadhiya A PROJECT ON “ANALYSIS FINANCIAL STATEMENTS BY USING THE TECHNIQUE RATIO ANALYSIS FOR HINDUSTAN UNILEVER LIMITED” By, Ruta Gadhiya (MBA) A report submitted in partial fulfilment of the requirements of THE MBA PROGRAM (The Class of 2014-2016) For the Module Financial Accounting and Analysis To, Prof. Meghna Dangi ACKNOWLEDGMENTS I express my gratitude to Prof. Meghna Dangi, for her expert guidance, encouragement and suggestion throughout the preparation of this work. She has been a pillar of support and inspired me throughout this study, without her this would not have been possible. I am grateful to the teaching faculties of Auro University-The School of Management & Entrepreneurship for their valuable suggestions and instruction regarding my work. I has also received tremendous amount of help from my friend’s insight and outside the institute. Ruta Gadhiya Abstract The report at hand manifests an in-depth analysis of the financial statements of Hindustan Unilever Limited. Hindustan Unilever Limited is a fast moving consumer goods (FMCG) company of India. The company produces services through products such as cosmetics, household accessories, food packets, detergent and soaps and so on. The purpose of this report was to scrutinize the financial statements of the company and to determine the performance of a company. This report comprises of analysis of the financial statements using...
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...Chapter-One Introduction 1.0. Introduction of the Report[pic] The internship program is an integral part of Bachelor of Business Administration (BBA).This program creates a unique opportunity for the student to apply their theoretical knowledge into practice and gain valuable real world business experience. During the program, student can also realize existing business condition apart from having opportunities to solve the problem using various analytical tools. In the age of modern civilization bank is playing its spending role to keep the economic development wheel moving. The corporation of the bank is needed in every economic activity. In fact there is hardly any aspect of development activity where state inspired or otherwise where bank do not have role to play. Modern banks play an important part in promoting economic development of a country. Banks provide necessary funds for executing various programmers underway in the process of economic development. They collect savings of large masses of people scattered through out the country, which in the absence of banks would have remained ideal and unproductive. These scattered amounts are collected, pooled together and made available to commerce and industry for meeting the requirements. Economy of Bangladesh is in the group of world’s most underdeveloped economies. One of the reasons may be its underdeveloped banking system. Government as well as different international organizations have also identified that...
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...Internship Report on “An Analysis of Financial Performance of BRAC Bank Ltd” Supervised By: Sk. Habibur Rahaman Senior Lecturer Manarat International University Prepared by: Al Sukran ID-1413MBA50346 Manarat International University Department of Business Administration Manarat International University Date of Submission: January 30, 2015 Internship Report on “An Analysis of Financial Performance of BRAC Bank Ltd” Supervised By: Sk. Habibur Rahaman Senior Lecturer Manarat International University Signature of Supervisor Prepared by: Al Sukran ID-1413MBA50346 Manarat International University Department of Business Administration Manarat International University Date of Submission: January 30, 2015 LETTER OF TRANSMITTAL January 30, 2015 To Sk. Habibur Rahaman Senior Lecturer Department of Business Administration Manarat International University Subject: Submission of Internship Report on “An Analysis of Financial Performance of BRAC Bank Ltd” Dear Sir, With due respect to state that I am AL SUKRAN, ID-1413MBA50346 is a student of Masters of Business Administration of Manarat International University. I am delighting to submit here with a copy of internship report for your kind evaluation and appreciation. I have given my best effort to prepare the report with relevant information that I have collected from BRAC BANK LTD and from other sources during my internship program...
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...Introduction The principal goal of this assignment is to understand the impact that the use of different set of generally accepted accounting principles (GAAP) in the Analysis of an international company’s financial statements. In this assignment we need to understand and analyze the impact of the Company FEMSA Annual Report with the two variables using on this report; Mexican pesos and U.S. Dollars. FEMSA, the largest beverage company in Latin America, started operations in 1890. FEMSA work thru three important roots: Coca-Cola FEMSA, FEMSA Cerveza (Heiniken Mexico) and FEMSA Comercio. (See Figure 1.1.) Figure 1.1 Participation of the operations of FEMSA Coca-Cola FEMSA represents the largest and most important bottler in Latino America and the second largest in the world, which represents the 16% of the volume around the world, this number represents the biggest bottler around the world in terms of volume (See Figure 1.2.) Figure 1.2 Principals Bottlers in the world for Coca-Cola Company The company has presence in Latin America, including Mexico, Brazil, Argentina, Colombia, and Venezuela to make and examples. FEMSA has had fusion with other important companies, the last 2010 FEMSA Cerveza make a fusion with Heineken, this Holland is one of the biggest beer company in the world, this fusion represents the rise of volume and presence in countries where FEMSA was not. Figure 1.3 Presence of FEMSA in Latin America FEMSA Comercio has had an important...
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...in other parts of Asia and in New Zealand.(Principal Activities, Blackmores Director Report) | 2. Name the chairman of Blackmores’ board of directors and identify the number of shares the chairman held in the company at the end of their 2011 financial year. | The chairman of Blackmores’ board of directors is Marcus C. Blackmore AM and the number of fully paid ordinary shares he held in the company at the end of their 2011 financial year was 4,479,278. (Directors’ Report, Page 36, Blackmores Annual Report 2011) | 3. Name all the financial reports in Blackmores’ 2011 annual report | The financial reports in Blackmores’ 2011 Annual Report are: * Consolidated Income Statement * Consolidated Statement of Comprehensive Income * Consolidated Statement of Financial Position * Consolidated Statement of Changes in Equity * Consolidated Statement of Cash Flows(Financial Report, Page 32, Blackmores Annual Report 2011) | 4. Identify the number of the note that deals with Significant Accounting Policies and identify the method of depreciation the company uses to depreciate property, plant and equipment. What is the underlying assumption of this method in relation to the usefulness of property, plant and equipment? | The number of the note that deals with Significant Accounting Policies is 3, consisting of 22 points. (Significant Accounting Policies, Page 58-67, Blackmores Annual Report 2011)Depreciation for plant and equipment and leasehold improvements is measured at...
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...the bank holds 35% interest. The bank operates its business through a network of 654 retail branches 39 investment centers, 5 specializing in home loans branches. Key Executives Name Fernando Ulrich Antonio Domingues Antonio Farinha Morais Jose Pena do Amaral Manuel Ferreira da Silva Chairman Deputy Chairman Director Director Director Title Key Competitors Name Mercantil Servicios Financieros, C.A. Banif SGPS SA Banco Comercial Portugues SA Bank of Alexandria SAE Banco Espirito Santo S.A. Source: Annual Report, Company Website, Primary and Secondary Research, GlobalData Source: Annual Report, Company Website, Primary and Secondary Research, GlobalData Share Data Banco BPI S.A. Price (EUR) as on 27-Aug-2012 EPS (EUR) Market Cap (million EUR) Enterprise Value (million EUR) Shares Outstanding (million) Source: Annual Report, Company Website, Primary and Secondary Research, GlobalData Financial Performance 0.60 -0.29 498 259 1,382 Source: Annual Report, Company Website, Primary and...
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...Analysis of Financial Statements Student number: 10221450 Word count: 2993 words Excluding Bibliography Course code: B9AC106 Course title: Financial Analysis Lecturer: Mr. Enda Murphy Company: Whitbread PLC Table of Contents 1. Whitbread plc 3 Financial Ratio Comparison 6 1.1 Profitability Ratio 6 1.2 Liquidity Ratio 9 1.3 Efficiency Ratio 11 2. Intercontinental hotels group plc and Ratio Comparison with Whitbread 12 3. 10% Stake in Intercontinental Hotels Group PLC 13 Conclusion 16 Market Value and Book Value 16 Bibliography 18 Appendix 20 Appendix-1 20 Appendix-2 25 1. Whitbread plc Whitbread plc is occupied with the operation of hotels and restaurants, and cafés. The company works in two fragments: hotels...
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...Bangladesh University of Business & Technology {BUBT} REPORT ON Ratio analysis of KOHINOOR CHEMICAL Submitted To Ms Reshma Nowreen Lecturer on Finance Bangladesh University of Business & Technology (BUBT) Submitted By: Group Name: SNOW WHITE Intake : 22nd Section : 03 Program: BBA Course Title: Managerial Finance Course Code: FIN 302 |Name Of Group Members | |ID No | | | | | | | |Md. Tafazzal Islam | |09103101127 | |22nd ...
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...Are the financial ratios for the hospital improving? The Answer is: No There is a essential use and limitations of financial ratio analysis, One must keep in mind the following issues when using financial ratios: One of the most important reasons for using financial ratio analysis is comparability and for this, a reference point is required. Usually, financial ratios are compared to historical ratios of the business itself, competitor’s financial ratios or the overall ratios of the industry in question. Performance may be adjudged as against organizational goals or forecasts. A number of ratios must be analyzed together to get a true and reliable picture of the financial performance of the business. Relying on each ratio individually may not be a good strategy. Year-end values may not be truly representative of the actual performance of the business and hence, average values should be used when they are available. The limitations of accounting methods also apply to financial ratio analysis. The selection and application of accounting standards may result in different ratio values. Financial ratio analysis, in fact, has a great use in management accounting which differs from financial accounting in being an on-going, performance management exercise. This summary is a review of the annual report and financial statements and the differences between the audited and the unaudited statements. The financial ratios are examined to determine if there...
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...DECLARATION | I am Md. Mahmudul Hasan khan, a student of BBA, Bangladesh University of Business & Technology (BUBT), hereby declare that the internship report title “Financial Performance Evaluation of Southeast Bank Limited” has not been submitted by me before for any degree, diploma, title or recognition. It is persuading under the supervision of Md. Tanim-ul-Islam, lecturer, Department of Accounting, Bangladesh University of Business & Technology. Md. Mahmudul Hasan khan ID No. 11121101008 BBA, 26th Intake Major in Accounting Bangladesh University of Business & Technology (BUBT) SUPERVISOR’S CERTIFICATE | This is certify that Md. Mahmudul Hasan Khan is a student of BBA, ID No.11121101008 successfully completed his “Internship Program” entitled “Financial Performance Evaluation Of Southeast Bank Limited” , a Concentrated Study on “Southeast Bank” under my supervision the partial fulfillment for the award of degree Bachelor of Business Administration (BBA), in Accounting to the Bangladesh University of Business & Technology (BUBT) . He has done his job according to my supervision and guidance. He has tried his best to do this successfully. I think this program will help him in future to build up his finer career. I wish his success and prosperity. Md.Tanim-Ul-Islam Lecturer, Department of Accounting Bangladesh University of Business...
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...Berhad is listed on the main board of the Malaysian stock market known a Bursa Malaysia and as of 18 October 2012 was trading at a share price of RM1.03 which is extremely low in comparison to its initial public offer. This is due to loss of profitability because of poor management over the years. 2.0 FINANCIAL RATIOS To evaluate the performance of Malaysia Airlines System Berhad the following profitability ratios were used: * Gross Profit Ratio * Net Profit Ratio * Return on Capital Employed Ratio 2.1 Gross Profit Ratio This ratio is used to measure a business’ efficiency in producing it products. It expresses the relationship between gross profit and sales and is presented as a percentage. It calculated using the following formula: Gross Profit Ratio = (Gross Profit / Sales) × 100 2.2 Net Profit Ratio This ratio is used to measure the overall profitability of a business. It expresses the relationship between the after tax net profit and the sales and is described as a percentage. It is calculated using the following formula: Net Profit Ratio = (Net Profit after Taxes / Sales) × 100 2.3 Return On Capital Employed Ratio This is a ratio is used to measure the business’ ability to produce a return on the capital invested and indicates how investment is put to use by managers. It shows the relationship between net profit and the capital and long term liabilities and is described as a...
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...Objective of the study 1.3 Scope of the study 1.4 Metholodgy of the study 1.5 Limitation of the study | 6-766677 | 2. | Organizational overview2.1 GSK Bangladesh 2.2 Mission, strategic intent & spirit of GSK Bangladesh2.3 Quality statement | 8-118-91011 | 3. | Analysis of financial statement of GSK Ltd. GlaxoSmithKline Bangladesh Limited | 12-15 | 4. | Ratio analysis of GSK limited company | 16-28 | 5. | Conclusion | 29 | 6. | Reference | 30 | Letter of Transmittal To Tanvir Hamim Lecturer Department of Banking and Insurance University of Dhaka Subject: Submission of Report on “Analysis of Financial Statement GSK”. Dear Sir, We would like to thank you for the guidance and support you have provided us during the course of this report. Without your help, this report would have been impossible to complete. To prepare the report we collected what we believe to be most relevant information to make our report as analytical and reliable as possible. We have concentrated our best effort to achieve the objectives of the report. The practical knowledge and experience gathered by us during report preparation will immeasurably help in our future...
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...Table of Contents 1.0 Introduction 3 2.0 The major components of Sugar Investment Trust (SIT) annual report: 3 3.0 The Five potential users 5 4.0 How useful are companies’ annual reports in addressing the needs of users of accounts? 6 5.0 Company’s Corporate Social Responsibility (CSR) 8 6.0 To what extent does the regulatory framework govern the preparation of an Annual Report? 9 7.0 To what extent reported profit figures can mislead users of accounts? 10 8.0 Cash flow statements 11 9.0 Accounting Ratios and Cash Flow Statement Analysis 11 10. Cash Flow Statement Analysis 14 11. Criticism of traditional financial accounting and problems encountered in inter-firm comparison. 14 12. Contribution list 16 13. References 16 1.0 Introduction T he Sugar Investment Trust (SIT) is a body corporate established under an Act of Parliament in 1994 which operates as a company under the Companies Act 2001. It is the largest shareholder based public company in Mauritius with more than 40,000 members. It has more than 55,000 shareholders. The foundation of Sugar Investment Trust (SIT) constitutes a landmark in the Mauritian history. It was set up primarily as a participation scheme in the sugar industry but it has become a model of economic democratisation in the country. It provides a forum for participation of planters and workers at corporate decision making level of sugar milling companies and as equity participation. Therefore, it ensures a share of...
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...FINANCIAL PERFORMANCE ANALYSIS OF “IBN SINA PHARMACEUTICALS INDUSTRY LTD” BASED ON 2009 TO 2013 STUDY OF COMPANY ANNUAL REPORTS AND MARKET SHARE PRICE FINANCIAL PERFORMANCE ANALYSIS OF “IBN SINA PHARMACEUTICALS INDUSTRY LTD” BASED ON 2009 TO 2013 STUDY OF COMPANY ANNUAL REPORTS AND MARKET SHARE PRICE Submitted To Israt Jarin Lecturer Department of Business Administration East West University Submitted By Zubaer Kayes (2012-2-10-027) Farhad Hossain (2012-2-10-032) Loknath Das (2012-2-10-039) Shifatur Rahman (2012-2-10-042) Shamim Khan (2012-3-10-081) Department of Business Administration East West University Submitted on 01 April 2015 Letter of Transmittal April 01, 2015 Israt Jarin Lecturer Department of Business Administration East West University Aftabnagar, Rampura, Dhaka-1212 Subject : Submission of report on “Financial Performance Analysis Of Ibn Sina Pharmaceuticals Industry Ltd” Dear Madam, This is to inform you that we have completed the report on “Financial Performance Analysis Of Ibn Sina Pharmaceuticals Industry Ltd” which is the topic under our observation. It has been prepared for the completion of the course, Business Finance (FIN-201) following all your specific instructions involving report writing so as to present our views in the easiest manner. However, we will be glad to clarify any discrepancy that may arise. Thank you. Sincerely yours. Zubaer Kayes (2012-2-10-027) Farhad Hossain (2012-2-10-032) Loknath Das...
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