Expenses 13 5.1.6 Total Current Assets 13 5.1.7 Property, Plant and Equipment (PPE) 13 5.2 Liabilities 14 5.3 Stockholders’ Equity 14 6.0 Working Capital 14 6.1 Current Ratios 15 6.2 Financial Leverage 15 7.0 Income Statement 15 7.1 Profit Margins 16 8.0 Cash Flow Statement 17 8.1 Financial Ratio Analysis 18 8.1.1 Return on Capital Employed ROCE 18 8.1.2 Calculating ROCE 18 8.1.3 Return on Assets ROA & Return on Investments ROI 19 8.1.4 Calculating Return on Fixed Assets ROFA
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Cement Mills Ltd. As per requirement, we have conducted ratio analysis and given interpretation. We chose Lafarge Cement Ltd as our main company and Meghna Cement Mills Ltd. as our benchmark company. Before telling the reasons behind this decision, we would like to give some brief information on these two companies. Brief review of Lafarge Surma Cement Ltd. Lafarge Surma Cement Ltd. (LSC) was incorporate on 11 November 1997 as a private limited company in Bangladesh under the company Act 1994 having
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TABLE OF CONTENTS CHAPTER ONE 1 PROJECT OBJECTIVES AND RESEARCH APPROACH 1.1 OVERVIEW OF NIGERIA FOOD SERVICES INDUSTRY ………………………………….4 1.2 OVERVIEW OF MR BIGG’S ……………………………………………………....................4 1.3 OVERVIEW OF TANTALIZERS ………………………………………………………………….5 1.4 RESEARCH MOTIVATION ………………………………………………………………….......5 1.5 STUDY OBJECTIVE AND RESEARCH QUESTIONS ………………………………………5 1.6 RESEARCH APPROACH ………………………………………………………………………….5 CHAPTER TWO 2 INFORMATION GATHERING AND TECHNIQUES USED
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Statements of cash flows for the years ended 31 March 2012 £m Cash flows from operating activities Profit, after interest, before taxation Adjustments for: Depreciation Interest expense Increase in inventories Increase in trade receivables Increase in trade payables Cash generated from operations Interest paid Taxation paid Dividend paid Net cash from/(used in) operating activities Cash flows from investing activities Payments to acquire property, plant and equipment Net cash used in investing activities
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during the period in which the sales activity occurred; expenses are recognized in the same period as their associated revenues. Accruals. An amount incurred as an expense in a given accounting period—but not paid by the end of that period. An example would be the electricity bill for a given quarter. Acid-test ratio. See quick ratio. Activity-based costing (ABC). An approach to cost accounting that focuses on the activities or cost drivers required to produce each product or provide each service. ABC
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PURPOSE OF ACCOUNTING-P1 | 2 | CAPITAL INCOME,EXPENDITURE AND REVENUE INCOME AND EXPENDITURE-P2 | 3 | CASHFLOW STATEMENT-P3(FIND ATTACHED CASHFLOW STATEMENT) | 4 | TRADING,PROFIT AND LOSS ACCOUNT-P4 | 5 | BALANCE SHEET-P4 |
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DMS Business Finance CA Group Project Date of Report: April 23, 2014 Part A Golden Agri-Resources Ltd (“GAR”), which is located in Indonesia, is the world’s second largest palm oil plantation company as at 31 December 2013. GAR is established in 1996 and was listed on the Singapore Exchange since 1999 with a market capitalisation of US$5.5 billion. Owning 471,000 hectares (ha) of oil palm estates across Indonesia, GAR produces more than 2.7 million tonnes of palm products per annual. The
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of 81.6% . A.1.a) Horizontal Analysis Results Horizontal Analysis is a direct comparative analysis of each line item across the same time frames of a particular company. It is calculated in dollars and percentages. An analysis will look at how the accounts have fluctuated from one year to the next. The formula used is: Dollar change = This Year’s Balance – Last Year’s Balance. Percent change = Dollar Change . The income statement from year # 6 to year # 7, exhibited a sales increase
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lead Cape Chemicals to tremendous growth. Unfortunately, these policies have also caused cash flow deficiencies in the form of high inventory and lack of receivables collected. Being that inventory and accounts receivables make up most of the working capital factor, high ratios of either in comparison to sales can prove to be detrimental. This case does an excellent job in providing an example of this situation. With that being said, if no drastic changes are made, Cape chemicals runs the risk of
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sales volume. Gross profit rose 37.5% commensurate with the substantial increase in net sales. Overall, this data represents a strong increase in revenue. This significant increase in sales/revenue suggests market approval and preference for the product. Revenue - Years 7 and 8: Net sales declined by 15% or close to $900,000. This is a staggering decline compared to prior performance. Cost of goods went down as expected since less volume was manufactured or sold and gross profit declined 16.3%. This
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