Rebeccas Coffee 2013 Prepared for Rebeccas Coffee 19 August 2014
|
|
- Paul Wade
- 6 years ago
- Views:
Transcription
1 Prepared for Rebeccas Coffee 19 August 214 Page 1/17
2 Setup Reporting Period Year End Period Length (months) Profit & Loss Revenue 2,94, 3,4, 5,, 5,8, Gross Margin ($) 663, 865, 1,3, 1,65, EBIT 324, 36, 467, 625, Net Profit (After Tax) 98, 195,4 28, 35, Other Information Depreciation & Amortisation 5, 74, 1, 1, Interest Paid 4, 5, 1, 15, Other Income/Expenses Distributions/Dividends 45,4 18, 1, Balance Sheet Assets Total Assets 2,, 2,7, 3,6, 4,45, Cash 75, 5, Trade Debtors 4, 57, 9, 1,2, Stock 4, 6, 92, 1,25, Total Current Assets 1,, 1,5, 2,1, 2,5, Fixed Assets 8, 1,, 1,4, 1,8, Liabilities Total Liabilities 1,45, 2,, 2,8, 3,4, Trade Creditors 22, 3, 45, 5, Total Current Liabilities 45, 8, 1,6, 2,15, Funding Bank Loans - Current 4, 1,, 1,45, Bank Loans - Non Current 1,, 1,, 1,2, 1,2, Page 2/17
3 Summary Story Your Profit Story Revenue $5,8, - COGS Gross Margin = - Overheads = $4,15, $1,65, $1,25, EBIT $625, Current Period Change Revenue $5,8, +16.% Gross Margin % % EBIT % % Net Profit % % Your Balance Sheet Story Net Debt $2,65, Equity Working Capital + = + $1,5, $1,95, Other Capital $1,75, Funding Net Operating Assets Current Period Change Debtors Days days Stock Days days Creditors Days days Working Capital Days days Page 3/17
4 Your Cash Flow Story 2,65, 1,987,5 1,325, 4, 1,, 1,45, Bank loans current Bank loans non current 662,5 1,, 1,, 1,2, 1,2, Total Debt Total Debt Total Debt Total Debt Current Period Change Marginal Cash Flow % Operating Cash Flow 145, % Net Cash Flow -45, % Page 4/17
5 Chapter 1 - Profitability Revenue 5,8, EBIT 625, up by 8, up by 158, Gross Margin 1,65, Net Profit 35, up by 35, up by 7, Profitability Change Revenue 5,, 5,8, 16.% Revenue Growth % % Gross Margin % % Overheads % % EBIT % % EBITDA 567, 725, 27.87% Net Profit % % Profitability Trends last period - this period Gross Margin % EBIT % Net Profit % Revenue Growth vs COGS Growth Revenue Growth % COGS Growth % Page 5/17
6 Revenue Growth vs Overheads Growth Revenue Growth % Overheads Growth % Page 6/17
7 Chapter 2 - Working Capital Debtors 1,2, Creditors 5, up by 3, up by 5, Stock 1,25, Working Capital 1,95, up by 33, up by 58, Working Capital Change Debtors Days % Stock Days % Creditors Days % Working Capital Days % Working Capital % 27.4% 33.62% 22.7% Marginal Cash Flow % Current Ratio % Working Capital Days last period - this period Creditors days Stock days Debtors days Page 7/17
8 Working Capital Timeline at This Period Day Day 44 Day 11 Day Stock arrives Creditors paid Stock sold Cash banked Working Capital Days Last Period Day Day 44 Day 91 Day Stock arrives Creditors paid Stock sold Cash banked Working Capital Days Gross Margin vs Working Capital Gross Margin % Working Capital % Your Gap Gap Page 8/17
9 Chapter 3 - Other Capital Fixed Assets 1,8, Other Liabilities 25, up by 4, up by 1, Other Assets 2, Other Capital 1,75, down by 18, up by 12, Other Capital Change Other Capital % 32.6% 3.17% -7.45% Net Operating Assets % 6.% 63.79% 6.32% Asset Turnover % Return on Capital % 15.57% 16.89% 8.51% Return on Total Assets % 12.97% 14.4% 8.27% Return on Equity % 35.% 33.33% -4.76% Return on Capital % Chapter 1 Profit EBIT EBIT Working Capital $1,95, $625, + Other Capital $1,75, $625, = = Net Operating Assets $3,7, Return on Capital 16.89% EBIT % Working Capital % Other Capital +7.36% Chapter 2 Chapter 3 Assets Page 9/17
10 Your Growth Strategy EBIT Efficient Expanding Last Period EBIT up 17, NOA up 95, NOA This Period EBIT up 158, NOA up 7, Contracting Inefficient Page 1/17
11 Chapter 4 - Funding Net Debt 2,65, Equity 1,5, up by 45, up by 25, Funding Change Marginal Cash Flow % Operating Cash Flow 67, 145, % Net Cash Flow -85, -45, 47.6% Net Debt 2,2, 2,65, 2.45% Debt to Equity % Interest Cover % Balance Sheet Equation at Equity Other Capital Equity Other Capital $8, $1,63, $1,5, $1,75, 3,, 3,7, Net Debt $2,2, Working Capital $1,37, Net Debt $2,65, Working Capital $1,95, Page 11/17
12 Profit vs Cash Flow Profit Cash Flow Change Revenue 5,8, Cash from Customers 5,5, -3, COGS/DC 4,15, Cash to Suppliers 4,43, -28, Gross Margin 1,65, Gross Cash Profit 1,7, -58, Overheads excl Depreciation 925, Overheads excl Depreciation 925, - EBITDA 725, Operating Cash Flow 145, -58, Other Cash Outflow Interest Paid -15, Tax Paid -125, Other Income Dividends Paid -1, Fixed Assets Acquired -5, Other Net Assets Decreased +28, Capital Introduced Net Cash Flow -45, EBITDA vs Operating Cash Flow 8, 6, 4, EBITDA Operating Cash Flow 2, Page 12/17
13 Power of One Your Power of One Net Cash Flow $ EBIT $ Your Current Position -45, 625, Your Power of One Impact on Cash Flow $ Impact on EBIT $ Price Increase % 2 % 92, 116, Revenue Growth % % COGS Reduction % % Overheads Reduction % 3 % 3,75 3,75 Reduction in Debtors Days 7 days 111,233 Reduction in Stock Days days Increase in Creditors Days days Total Impact 233, ,75 Your Power of One Net Cash Flow $ EBIT $ Your Adjusted Position -216,17 771,75 Your Power of One Impact 1,35,15 9,1 45,5 Current $ Your Power of One -45,5 Cash Flow EBIT Page 13/17
14 Business Value Indicator Your Current Business Value Indicator Weighted Average EBITDA $ 664,3 + 3, = 694,3 Your Expected Business Value $ 3,, EBITDA Multiple EBITDA Valuation Of Your Business 2,777,2 3,471,5 4,165,8 4,86,1 Less Total Debt 2,65, 2,65, 2,65, 2,65, Your Equity Valuation 127,2 821,5 1,515,8 2,21,1 Your Actual Equity 1,5, 1,5, 1,5, 1,5, Your Value Improvement Your Power Of One Value Uplift EBITDA Multiple Price Increase (2%) 464, 58, 696, 812, Volume Increase (%) COGS Reduction (%) Overheads Reduction (3%) 123, 153,75 184,5 215,25 Profit Impact on Valuation 587, 733,75 88,5 1,27,25 Reduction in Debtors Days (7d) 111, , , ,233 Reduction in Stock Days (d) Increase in Creditors Days (d) Cash Impact on Valuation 111, , , ,233 Your Power of One Impact 698, , ,733 1,138,483 Your Enhanced Value Indicator EBITDA Multiple Your Equity Valuation 127,2 821,5 1,515,8 2,21,1 Your Power of One Impact 698, , ,733 1,138,483 Your Enhanced Equity Indicator 825,433 1,666,483 2,57,533 3,348,583 Page 14/17
15 Sustainable Growth Your Sustainable Growth If you increase your Revenue by Your Gross Margin will be Your EBIT will be Your Retained Profit will be $ 1 $ $ 1.78 $ 4.31 Less COGS $ Less Overheads $ Less Other inc/exp $. Interest $ 2.59 Tax $ 2.16 Dividend $ 1.72 You will require Working Capital of $ You will have a shortfall of $ At your current Debt to Equity ratio of 1:2.52 you could borrow $ 1.88 Page 15/17
16 Results Profit & Loss Revenue 2,94, 3,4, 5,, 5,8, COGS 2,277, 2,535, 3,7, 4,15, Gross Margin 663, 865, 1,3, 1,65, Overheads 339, 55, 833, 1,25, EBIT 324, 36, 467, 625, Other Inc/Exp Interest 4, 5, 1, 15, Net Profit before Tax 284, 31, 367, 475, Tax 186, 114,6 87, 125, Net Profit 98, 195,4 28, 35, Dividends Paid 45,4 18, 1, Retained Profit 98, 15, 1, 25, Balance Sheet Cash 75, 5, Trade Debtors 4, 57, 9, 1,2, Stock 4, 6, 92, 1,25, Other Current Assets 125, 28, 28, 5, Current Assets 1,, 1,5, 2,1, 2,5, Fixed Assets 8, 1,, 1,4, 1,8, Other Non Current Assets 2, 2, 1, 15, Non Current Assets 1,, 1,2, 1,5, 1,95, Total Assets 2,, 2,7, 3,6, 4,45, Trade Creditors 22, 3, 45, 5, Bank Loans - Current 4, 1,, 1,45, Other Current Liabilities 23, 1, 15, 2, Current Liabilities 45, 8, 1,6, 2,15, Bank Loans - Non Current 1,, 1,, 1,2, 1,2, Other Non Current Liabilities 2, 5, Non Current Liabilities 1,, 1,2, 1,2, 1,25, Total Liabilities 1,45, 2,, 2,8, 3,4, Equity 55, 7, 8, 1,5, Page 16/17
17 Powered by TCPDF ( Rebeccas Coffee Chapter 1 - Profitability Revenue 2,94, 3,4, 5,, 5,8, Revenue Growth % N/A Gross Margin % Overheads % EBIT % EBITDA 374, 434, 567, 725, Net Profit % Chapter 2 - Working Capital Debtors Days Stock Days Creditors Days Working Capital Days Working Capital % 19.73% 25.59% 27.4% 33.62% Marginal Cash Flow Current Ratio Chapter 3 - Other Capital Operating Capital % 3.44% 34.71% 32.6% 3.17% Net Operating Assets % 5.17% 6.29% 6.% 63.79% Asset Turnover Return on Capital % 21.97% 17.56% 15.57% 16.89% Return on Total Assets % 16.2% 13.33% 12.97% 14.4% Return on Equity % 17.82% 27.91% 35.% 33.33% Chapter 4 - Funding Marginal Cash Flow Operating Cash Flow N/A 144, 67, 145, Net Cash Flow N/A -425, -85, -45, Net Debt 925, 1,35, 2,2, 2,65, Debt to Equity Interest Cover Page 17/17
Williams Plumbing 2018 Prepared for Williams Plumbing 05 December 2018
Prepared for 5 December 218 Page 1/22 Data Reporting Period Period End 3-6-215 3-6-216 3-6-217 3-6-218 Period Length (months) 12 12 12 12 Profit & Loss Revenue 18,, 31,5, 35,, 42,, Gross Margin ($) 4,8,
More informationRebeccas Coffee 2018 Prepared for Rebeccas Coffee 05 December 2018
Prepared for 5 December 218 Page 1/22 Data Reporting Period Period End 3-6-215 3-6-216 3-6-217 3-6-218 Period Length (months) 12 12 12 12 Profit & Loss Revenue 3,4, 5,, 5,8, 6,612, Gross Margin ($) 865,
More informationManagement of working capital
Management of working capital Gross Working Capital = Total of Current Assets. Net Working Capital (Working Capital Gap) = Current Assets - Current Liabilities Net Working Capital is also called Working
More informationFinancial Statements Analysis
Financial Statements Analysis Agenda I. The Importance of Financial Statements Analysis II. Overview of the 3 Statements a) Income Statement b) Cash Flow Statement c) Balance Sheet III. How Statements
More informationExample Construction Co., Inc.
Example Construction Co., Inc. Projected Projected Projected Projected Income Statement Assumptions Annual Sales Growth 3.47% 3.47% 3.47% 3.47% Gross Profit Margins 10.25% 10.25% 10.25% 10.25% Annual Overhead
More informationACCOUNTING RATIOS ACTIVITY / TURNOVER RATIOS BY- ANUJ JINDAL
ACCOUNTING RATIOS ACTIVITY / TURNOVER RATIOS BY- ANUJ JINDAL ACTIVITY/ TURNOVER/ EFFICIENCY RATIOS Rapidity with which the resources available to the concern are being used to produce revenue from operations
More informationBusiness Ratios. Current Ratio
Current Ratio Business Ratios Measures whether or not the firm has enough resources to pay its debt over the next 12 months formula: Current Ratio = Current Assets Current Liabilities Acceptable ratios
More informationA CLEAR UNDERSTANDING OF THE INDUSTRY
A CLEAR UNDERSTANDING OF THE INDUSTRY IS CFA INSTITUTE INVESTMENT FOUNDATIONS RIGHT FOR YOU? Investment Foundations is a certificate program designed to give you a clear understanding of the investment
More informationLIQUIDITY SALES BORROWING ASSETS
Report prepared for: ABC Company Industry: 339999 - All Other Miscellaneous Manufacturing Periods: 12 months against the same 12 months from the previous year LIQUIDITY PROFITS & PROFIT MARGIN SALES BORROWING
More informationINTRODUCING THE INCOME STATEMENT
EXECUTIVE EDUCATION INTRODUCING THE INCOME STATEMENT ARJEN MULDER EXPLANATION OF THE TOPIC This video will familiarise you with the concept of an income statement, by showing: 1. What is the purpose of
More informationCONSOLIDATED FINANCIAL STATEMENTS
CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER ENDESA, S.A. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF FINANCIAL POSITION AT 31 DECEMBER AND 31 DECEMBER ASSETS 31 December 31 December
More information1. Income Statement January - March (unaudited)
1. Income Statement January - March (unaudited) CHF million 2008 2007 Variance Excl. Forex Invoiced turnover 5'310 4'870 9.0% 12.6% Customs duties and taxes (902) (936) Net invoiced turnover 4'408 3'934
More informationCONSOLIDATED FINANCIAL STATEMENTS
CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX MONTHS ENDED 30 JUNE 2017 ENDESA, S.A. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF FINANCIAL POSITION AT 30 JUNE 2017 AND 31 DECEMBER 2016 (*) Unaudited ASSETS
More informationCranswick Plc is a food supplier company listed on the London Stock Exchange. The following
Financial Ratio Analysis Cranswick Plc is a food supplier company listed on the London Stock Exchange. The following represent ratios for the company for the year ended 31 st March 2012. Investors ratios
More informationChapter 2: Main Financial Statements An overview
Chapter 2: Main Financial Statements An overview The objective of general purpose financial reporting is to provide information about the reporting entity that is useful to existing and potential investors,
More informationEBITDA. from businessbankingcoach.com in association with
EBITDA from businessbankingcoach.com in association with Profitability can be measured in a number of ways. In this presentation we are talking about EBITDA what it is and how it s used. A good place to
More informationPerformance Highlights. Prepared for. MEGALO Hospitality. CLIENT Restaurant Client. Period. Jun Created on 10th June 2017
Performance Highlights Prepared for CLIENT Restaurant Client Period Jun 2017 Created on 10th June 2017 Executive Summary OBSERVATIONS Comparing Jun 2017 with the same month last year Jun 2016. REVENUE
More informationSample Extreme Client
Take a snapshot of a projection and perform a what-if scenario on the current projection using the projection controls. Initial Current Projection 12/31/2013 12/31/2013 12/31/2013 Income Statement Sales
More informationDirectors Report to Shareholders For the 28 Weeks ended 11 September 2017 (1H 2018)
RESTAURANT BRANDS NEW ZEALAND LIMITED Directors Report to Shareholders For the 28 Weeks ended 11 September 2017 (1H 2018) Key Points Total Group Sales ($m) 386.1 256.2 +129.9 +50.7 Group NPAT (reported)
More informationINTER CA NOVEMBER 2018
INTER CA NOVEMBER 2018 Sub: FINANCIAL MANAGEMENT Topics Estimation of Working Capital, Receivables Management, Accounting Ratio, Leverages, Capital Structure. Test Code N16 Branch: Multiple Date: (50 Marks)
More informationSmall Business Management MGMT5601 Topic 9: Financing the Small Firm (2) Cash & Profit
Small Business Management MGMT5601 Topic 9: Financing the Small Firm (2) Cash & Profit Professor Tim Mazzarol UWA Business School SBM MGMT5601 UWA Business School MBA Program tim.mazzarol@uwa.edu.au Learning
More informationDrafting Financial Statements (Accounting Practice, Industry and Commerce) (DFS) (2003 standards) Suggested Answers
Drafting Financial Statements (Accounting Practice, Industry and Commerce) (DFS) (2003 standards) Suggested Answers SECTION 1 PART A Task 1.1 Loittede plc Consolidated balance sheet as at 30 September,
More informationExecutive Action Report. For the month ending January 31, 2014 (and the prior thirteen months) Hello Telephone Co
Executive Action Report For the month ending January 31, 2014 (and the prior thirteen months) North American Industry Classification System (NAICS) 521210 Based on: Note: These reports are for discussion
More informationAccounting Functions. The various financial statements are- Income Statement Balance Sheet
Accounting Functions The accounting system provides a structure of maintaining details of business transactions that represent the finances of the organization. The various financial statements are- Income
More informationCash flow from financing activities. Cash flow from investing activities; Cash flow from operating activities;
COMPONENTS OF CASH FLOW STATEMENT The cash flow statement should report cash flows during the period classified by operating, investing and financing activities. Cash flow statement explains the reasons
More informationPreliminary Results Announcement. Year ended December 2002
Preliminary Results Announcement Year ended December 2002 Financial Highlights Turnover up 9.8m to 133.5m, a 7.9% increase, 12.4% at constant currency Operating margin on continuing operations up from
More informationFor personal use only
Appendix 4D Results for announcement to the market (ACN 104 113 760) This half-year report is provided to the Australian Securities Exchange (ASX) under ASX listing Rule 4.2A.3. Current reporting period:
More informationInterim report July - September 2016
Interim report July - September 2016 October 19 th, 2016 Mikael Ericson, CEO Erik Forsberg, CFO 2 Q3 2016 Highlights Continued good financial development All financial targets met: EPS growth, PD RoI and
More informationConsolidated Cash Flow Statement for the year ended 30th June, 2002
Consolidated Cash Flow Statement for the year ended 30th June, 2002 Notes Net cash inflow from operating activities (a) 4,916,217 6,797,641 Returns on investments and servicing of finance Interest received
More informationViking Assistance Group AS. Quarterly Report 2Q17 April June 2017
Viking Assistance Group AS Quarterly Report 2Q17 April June 2017 SECOND QUARTER 2017 SUMMARY Group revenues of MNOK 186.2 : 12 percent YoY growth Group EBITDA of MNOK 21.4 : 14 percent YoY growth Solid
More informationFor personal use only. F Y R e s u l t s P r e s e n t a t i o n
F Y 2 0 1 6 R e s u l t s P r e s e n t a t i o n Our Brands 2 Disclaimer The material in this presentation has been prepared by Bapcor Limited ( Bapcor ) ABN 80 153 199 912 and is general background information
More informationFINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2016 FOR THE INTERNATIONAL ASSOCIATION OF PROFESSIONAL CONGRESS ORGANISERS
FINANCIAL STATEMENTS FOR THE INTERNATIONAL ASSOCIATION OF CONTENTS OF THE FINANCIAL STATEMENTS Page Independent Assurance Report 1 Profit and Loss Account 2 Balance Sheet 3 Notes to the Financial Statements
More informationFor personal use only
Appendix 4E - Preliminary Final Report Results for announcement to the market for the year ended 1. Revenue and result Amount $ 000 $ 000 % Revenues from ordinary activities 230,122 Up by 99,851 77% Loss
More informationNorthgate plc. Return to growth. Preliminary results Year ended 30 April June Northgate plc
Northgate plc Return to growth Interim results for the six months ended 31 October 2013 Northgate plc Preliminary results Year ended 30 April 2013 June 2013 Agenda Financial review Operational review UK
More information1H H 2013 Change ($) Change (%) Sales ($m) EBITDA ($m) EBITDA as a % of Sales
2 3 1H 2014 1H 2013 Change ($) Change (%) Total Group Revenue ($m) 176.0 167.2 +8.9 +5.3 Group Net Profit after Tax* ($m) 8.8 8.8 +0.9 Dividend (cps) 6.5 6.5 *Excluding non-trading items Restaurant Brands
More informationDirectors Report to Shareholders For the 28 Weeks ended 14 September 2015 (1H 2016)
Directors Report to Shareholders For the 28 Weeks ended 14 September 2015 (1H 2016) Key Points Total Group Sales ($m) 210.0 185.7 +24.3 +13.1 Group Net Profit after Tax ($m) 13.4 11.5 +1.9 +16.7 Dividend
More informationFinancial Statement Analysis for the Boardroom. An Attorney s Guide September 13, 2017
Financial Statement Analysis for the Boardroom An Attorney s Guide September 13, 2017 Contact information For more information, please contact one of the following members of the engagement team: Marc
More informationRatio Analysis. Assets = Liabilities + Shareholder s Equity
Ratio Analysis The purpose of a financial statement is to disclose information about the financial position of an entity to interested parties. By reporting the finances, shareholders are able to make
More informationAt 30 September 2002 the business s final accounts were drawn up as follows: Trading and Profit and Loss Account for the year ended 30 September 2002
PERFORMANCE MANAGEMENT MAY DIET 2016 MOCK EXAM QUESTION 1 On 1 October 2001Saint Mike and his wife formed a limited company, SAINT MIKE Ltd, to run a beautician s business, and each paid in N37500 as share
More informationRESULTS PRESENTATION. For the 3 months to 30 June 2017
RESULTS PRESENTATION For the 3 months to 30 June 2017 NOTICE The information contained in this document has not been independently verified. No representation or warranty, express or implied, is made as
More informationFinancial Statements, Cash Flow and Taxes
Financial Statements, Cash Flow and Taxes 1. The concept of financial statements 2. Accounting profit and cash flow 3. Modifying accounting data for managerial decisions Financial Statements Annual report:
More informationFY12 FY13 FY14 FY15e FY16e FY17e FY18e. na
Benchmark Holdings Generic speed bumps, but clear growth path 5th May 2015 Trading update highlights Salmosan generic BMK interim results, and FY2015 results, are expected to suffer through the impact
More informationRatio Analysis. CA Past Years Exam Question
Ratio Analysis CA Past Years Exam Question Question : 1 Nov, 2009 From the Following Information, Calculate the Amount of Fixed Assets & Proprietors Funds. 1. Ratio of Fixed Assets to Proprietors Funds
More informationChapter 15 Accounting & Financial Analysis
Chapter 15 Accounting & Financial Analysis Professor Muriel Anderson, CPA MGG 150: Introduction to Business November 12, 2013 Chapter Outline How Firms Use Accounting Responsible Financial Reporting Interpreting
More informationSUGGESTED SOLUTION INTERMEDIATE MAY 2019 EXAM. Test Code - CIM 8059
SUGGESTED SOLUTION INTERMEDIATE MAY 2019 EXAM SUBJECT - FM Test Code - CIM 8059 BRANCH - () (Date : 09/09/2018) Head Office : Shraddha, 3 rd Floor, Near Chinai College, Andheri (E), Mumbai 69. Tel : (022)
More informationFleetwood Corporation Limited. Preliminary Final Report Year ended 30 June 2012
ABN 69 009 205 261 Preliminary Final Report Results for Announcement to the Market Change Amount $ 000 Revenue from ordinary activities Down 13% to 407,443 Profit from ordinary activities after tax attributable
More informationFinancial Aspects in Franchising
Learning Objectives By the end of this chapter, you should be able to understand: The financial aspects from the franchisor s perspective. The investment required and how to identify suitable sources for
More informationFORWARD LOOKING STATEMENTS
Results January March h2008 13th May 2008 Legal Notice DISCLAIMER This presentation has been prepared by Solaria Energía y Medio Ambiente, S.A. ( the Company ) to be used exclusively during the announcement
More informationVita Group (VTG)! Results Presentation!
Vita Group (VTG) Results Presentation First half FY14 Group highlights Sustained trend of strong profit, dividend growth Underlying EBITDA 1 +18%, underlying NPAT 2 +56%, dividend +66% Areas of strategic
More informationFOURTH QUARTER REPORT PRESENTATION THOMAS ELDERED CEO
FOURTH QUARTER REPORT PRESENTATION THOMAS ELDERED CEO FOURTH QUARTER 2017 Positive ending of an eventful year Good recovery in current business Strong performance in D&T All the major projects now on track
More informationCOFINA, SGPS, S.A. Public Company
COFINA, SGPS, S.A. Public Company Head Office: Rua do General Norton de Matos, 68, r/c Porto Fiscal Number 502 293 225 Share Capital: 25,641,459 Euros ANNUAL FINANCIAL INFORMATION FY15 (Unaudited) The
More informationThis video introduces the income statement. The video starts by showing the income statement in its most concise format as pictured below.
This video introduces the income statement. The video starts by showing the income statement in its most concise format as pictured below. Revenue 74,452 83,492 Expenses 72,434 80,925 Margin (%) 97.3%
More informationName of business Statement of cash flows for the financial year end 31 December 20X1 (DIRECT METHOD) Inflow /(outflow)
Name of business Statement of cash flows for the financial year end 31 December 201 (DIRECT METHOD) Calc Notes Inflow /(outflow) CASH FLOWS FROM OPERATING ACTIVITIES Cash receipts from customers C1 Cash
More informationFinance and Accounting for Interviews
This document was developed and written by Ian Lee. All information is meant for public use and purposed for the free transfer of knowledge to interested parties. Send questions and comments to ianlee@uclalumni.net
More informationIntroduction To The Income Statement
Introduction To The Income Statement This is the downloaded transcript of the video presentation for this topic. More downloads and videos are available at The Kaplan Group Commercial Collection Agency
More informationMINCOR RESOURCES NL. Half-Year 2012/13 (31 December 2012) FINANCIAL RESULTS
MINCOR RESOURCES NL Half-Year 2012/13 (31 ember 2012) FINANCIAL RESULTS Financial Highlights of the First half loss of $2.21M (1HFY12: $0.35M Profit) driven by non-cash D&A charges and the low nickel price
More informationInvestment Knowledge Series. Valuation
Investment Knowledge Series Valuation INVESTMENT KNOWLEDGE SERIES Valuation capital city training & consulting www.capitalcitytraining.com i Published 2011 by Capital City Training Ltd ISBN: 978-0-9569238-1-3
More informationFor personal use only
GALE PACIFIC LIMITED (ASX:GAP) ASX and Media Release 25 th August 2011 Record NPAT of $7.1 million up 18% on previous year Earnings per share of 2.4 cents Continued strong cash flow generation from operations
More informationModule 4. Analyzing and Interpreting Financial Statements
Module 4 Analyzing and Interpreting Financial Statements Analysis Structure Return on Equity Return on equity (ROE) is computed as: Operating Return (RNOA) The income statement reflects operating activities
More informationCOFINA, SGPS, S.A. Public company
COFINA, SGPS, S.A. Public company Head Office: Rua do General Norton de Matos, 68, r/c Porto Fiscal Number: 502 293 225 Share Capital: 25,641,459 Euro 3 rd quarter 16 FINANCIAL INFORMATION (unaudited)
More informationPart A of examination paper
Prof Johan Burger 2017 Managing Institutional Capacity 1 Diploma Programme in Public Accountability Module code 13 206 171; twenty credits Preparation for November examination June examination MEMORANDUM
More information4th quarter. Year Continuing operations (NOK in millions) Actual Actual Growth Actual Actual Growth Actual
2 4th quarter Year Year Continuing operations 2017 2016 2017 2016 2016 (NOK in millions) Actual Actual Growth Actual Actual Growth Actual Revenue 2 809 2 120 32,5 % 9 346 7 855 19,0 % 7 855 EBITDA 615
More informationAssets - GL reconciliation
Another Company Ltd Assets - GL reconciliation Assets values are calculated based on: Control group Cost Accumulated depreciation Closing WDV Account GL balance Asset balance Variance Account GL balance
More informationInvestor Presentation 8 th Annual Greek Roadshow London, 5 & 6 September
Investor Presentation 8 th Annual Greek Roadshow London, 5 & 6 September 2013 0 www.frigoglass.com Introduction to Frigoglass 1 www.frigoglass.com What We Do Strategic Partner of Global Beverage Brands
More informationEssential Learning for CTP Candidates TEXPO Conference 2017 Session #03
TEXPO Conference 2017: Essential Learning for CTP Candidates Session #3 (Mon.1:45 3:00 pm) Overview of Basic CTP Math from ETM5 Chap 07: Earnings Credits Chap 11: Working Capital Chap 08: Fin. Statements
More informationCASH FLOWS FROM OPERATING ACTIVITIES
1 CASH FLOWS FROM OPERATING ACTIVITIES Cash receipts from customers (calc a) Cash paid to suppliers and employees (calc b) Cash generated from / (used in) operations Dividends received Interest received
More informationGROUP PROFIT AND LOSS ACCOUNT
GROUP PROFIT AND LOSS ACCOUNT Continuing Continuing activities Goodwill activities before goodwill Amortisation before Operating Unaudited amortisation & operating Audited operating exceptional Total &
More informationPerformance Indicators for 6 years
Performance Indicators for 6 years FINANCIAL POSITION Balance sheet (Rupees in Thousand) Other noncurrent assets Total assets 2,084,856 6,544 2,436,65 2,040,33 11,386 2,257,568 4,417,23 1,803,2 101,268
More informationCMS ENERGY CORPORATION Earnings Per Share By Year GAAP Reconciliation (Unaudited)
GAAP Reconciliation CMS ENERGY CORPORATION Earnings Per Share By Year GAAP Reconciliation (Unaudited) 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 Reported earnings (loss) per
More informationCMS ENERGY CORPORATION Earnings Per Share By Year GAAP Reconciliation (Unaudited)
GAAP Reconciliation CMS ENERGY CORPORATION Earnings Per Share By Year GAAP Reconciliation (Unaudited) 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 Reported earnings (loss)
More informationHalf year results to 30 June Morgan Sindall Group plc 2 August 2016
Half year results to 30 June 2016 Morgan Sindall Group plc 2 August 2016 Agenda Introduction John Morgan HY 2016 Financial and Operational Review Steve Crummett Outlook and Prospects 2017 & beyond John
More informationOTHER COMPREHENSIVE INCOME
The Actuarial Society of Hong Kong OTHER COMPREHENSIVE INCOME 2017 Insurance IFRS Seminar Eric Lu Session 12 Other Comprehensive Income Other Comprehensive Income is not included in insurance service results
More informationNorthgate plc. Return to growth. Preliminary results Year ended 30 April June Northgate plc
Northgate plc Return to growth Preliminary results for the year ended 30 April 2014 Northgate plc Preliminary results Year ended 30 April 2013 June 2013 Agenda Group summary Financial review Depreciation
More informationMark Scheme. Sample Assessment Materials. Pearson LCCI Level 3 Certificate in Advanced Business Calculations (VRQ) (ASE3003)
Scheme Sample Assessment Materials Pearson LCCI Level 3 Certificate in Advanced Business Calculations (VRQ) (ASE3003) LCCI qualifications LCCI qualifications come from Pearson, the world s leading learning
More informationBUSINESS FINANCE. Financial Statement Analysis. 1. Introduction to Financial Analysis. Copyright 2004 by Larry C. Holland
BUSINESS FINANCE Financial Statement Analysis 1. Introduction to Financial Analysis Slide 1 Welcome to the study of business finance. The major topic in this module is Financial Statement Analysis. And
More informationSEAT Pagine Gialle Group
Reclassified statement of operations 2007 2006 Absolute % Revenues from sales and services 1,453.6 1,460.2 (6.6) (0.5) Materials and external services (*) (504.2) (568.9) 64.7 Salaries, wages and employee
More informationFinancial Statement Analysis L7: Cash flow analysis
7-1 Financial Statement Analysis L7: Cash flow analysis 7-2 Statement of Cash Flows Relevance of Cash Cash is the most liquid of assets. Offers both liquidity and flexibility. Both the beginning and the
More information4. Summary & Outlook
1 1. Overview Highlights from a positive first half 2. Financials Strong performance across the board 3. Operational Review Growth and innovation for all our markets 4. Summary & Outlook Confidence in
More informationQ3 July September 2018
Q3 July September 2018 16 November 2018 Q3 financial highlights Revenue Operating revenue increased 6.8% to SEK 1,677m (1,613) when excluding for the home care operations divested last year (when included
More informationCMS ENERGY CORPORATION Earnings Per Share By Year GAAP Reconciliation (Unaudited)
GAAP Reconciliation CMS ENERGY CORPORATION Earnings Per Share By Year GAAP Reconciliation (Unaudited) 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 Reported earnings (loss) per
More informationKey Operational and Financial Data
Key Operational and Financial Data Operations Summary Tons Production 217,370 209,524 195,906 134,272 127,384 70,916 Sales 217,043 214,316 181,259 138,923 126,129 64,912 Summary of Statement of Profit
More informationSample Performance Review
Sample Performance Review For the period ended 12/31/2011 Provided by: This report is designed to assist you in your business' development. Below you will find your overall ranking, business snapshot and
More informationMeasuring Vendor Financial Strength
Measuring Vendor Financial Strength Presented by Michael Greene, City of Tempe Presentation Overview Why is it important to consider a firm s financial strength Review the three typical financial statements:
More informationGet Global: Global Cash Flow Analysis
Get Global: Global Cash Flow Analysis Total Training Solutions Bankers Insight Group CASH FLOW NET PROFITS DON T REPAY LOANS What will the customer do with the loan proceeds? How much will your customer
More informationThe Centre: Connecting Community in North & West Melbourne Inc. ABN FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2014
The Centre: Connecting Community in North & West Melbourne Inc. ABN 21 236 030 938 FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE Contents STATEMENT OF COMPREHENSIVE INCOME... 2 STATEMENT OF FINANCIAL
More informationHalfords Group plc. J.P. Morgan London Small/Mid Cap Conference 2017
Halfords Group plc J.P. Morgan London Small/Mid Cap Conference 2017 Highlights Introduction to Halfords and key markets Page 3 Moving Up A Gear strategy Page 12 Financial Guidance Page 25 FY17 Financial
More informationRocco Sabino MBA, CPA
Rocco Sabino MBA, CPA Rocco.Sabino@Stonybrook.edu Agenda: I. Understanding Financial Information Ø Financial Statements q Income Statement It s all about earning income How does Human Resource (HR) affect
More informationAUDITED RESULTS FOR THE YEAR ENDED 31 DECEMBER 2016
AUDITED RESULTS FOR THE YEAR ENDED 31 DECEMBER 2016 AGENDA 2 1 Opening remarks / market update 2 Financial results 3 Operational review 4 Strategy update 5 Outlook 1 2 3 4 5 OPENING REMARKS / MARKET UPDATE
More information9 MONTHS 2017 RESULTS
9 MONTHS 2017 RESULTS 16 November 2017 Maia, Portugal, 16 November 2017: Sonae Indústria reports unaudited Consolidated Results for the first nine months of 2017 (9M17) which are prepared in accordance
More informationIndustry Comparative Report
Industry Comparative Report Real Distributor Company Provided By Narrative Report Industry: Revenue: Periods: 423840 - Industrial Supplies Merchant Wholesalers $10M - $50M 12 months against the same 12
More informationQ Results presentation
Results presentation Summary Good sales development across all business areas Lower seasonal operating loss Improvements for Americas and Europe & Asia/Pacific Stable for Construction Continued improvement
More informationWORKING CAPITAL KNOWLEDGE. Scottish Pacific Business Finance
WORKING CAPITAL KNOWLEDGE Scottish Pacific Business Finance AGENDA 1. Cash Drivers 2. Inputs and Influences 3. Cash Conversion Cycle 4. Case Studies 5. Where to from here 2 7 KEY CASH DRIVERS 1. Sales
More informationTime allowed : 3 hours Maximum marks : 100. Total number of questions : 7 Total number of printed pages : 7
: 1 : RollNo... Time allowed : 3 hours Maximum marks : 100 Total number of questions : 7 Total number of printed pages : 7 NOTE : 1. Answer FIVE questions including Question No.1 which is compulsory. All
More informationBusiness 2019 Finance I Lakehead University
Business 2019 Finance I Lakehead University Special Exam Part I: Short Answer Questions (20 points) 1. (10 points) Consider the cash flow statements in Table 1. Calculate, for each firm, operating cash
More informationYUUZOO CORPORATION LIMITED (Incorporated in Bermuda) (Company registration number: 36658)
THIRD QUARTER 2015 FINANCIAL STATEMENTS AND DIVIDEND ANNOUNCEMENT The 2014 comparative figures included in the Income Statement and Cash Flows Statement have been restated to more accurately reflect the
More informationInterim report January - March 2015
Interim report January - March 2015 May 6, 2015 Stable earnings geared for growth Introduction to Hoist Finance Introduction Established in 1994, Hoist Finance is a leading debt restructuring partner to
More informationFundamentals of Corporate Finance, 3e (Berk/DeMarzo/Harford) Chapter 2 Introduction to Financial Statement Analysis
Fundamentals of Corporate Finance, 3e (Berk/DeMarzo/Harford) Chapter 2 Introduction to Financial Statement Analysis 2.1 Firms' Disclosure of Financial Information 1) In the United States, publicly traded
More informationHSC Business Studies. Published Jul 2, BAND 6 HSC BUSINESS STD NOTES. By Tanya (97 ATAR)
HSC Business Studies Year 2016 Mark 90.00 Pages 200 Published Jul 2, 2017 2016 BAND 6 HSC BUSINESS STD NOTES By Tanya (97 ATAR) Your notes author, Tanya. Tanya achieved an ATAR of 97 in 2016 while attending
More informationSupplemental Information. <Translation> Executive Vice President CFO Yoshio Itaya. December 14, 2012
Supplemental Information Financial i Reporting Based on IFRS CHUGAI PHARMACEUTICAL CO., LTD. Executive Vice President CFO Yoshio Itaya December 14, 2012 Forward-Looking Statements This presentation
More informationPresented by SCOTT TRANSUE
Presented by SCOTT TRANSUE Cash vs. accrual Key definitions Balance sheets Income statements Cash flow statements Break-even analysis Today s Agenda Ratios Recognizes transactions when they occur Recognizes
More information