Financial report analysis Essay - 1997 Words

Introduction The following report is an analysis of the consolidated accounts for Hallenstein Glasson Holdings Ltd (HLG) based on the 2013 financial statements and the ratio analysis is based on the group account figures. The terms of this report is to firstly, determine the strengths, weaknesses and prospects of HLG and secondly, to determine if the shares are favourably priced? Business Summary Hallenstein Glasson Holdings Limited is a holding company. The Company, through its subsidiaries, is a retailer of men’s and women’s clothing in New Zealand and Australia. The Company’s segments include Hallenstein Bros Limited (New Zealand), Glassons Limited (New Zealand), Glassons Australia Limited (Australia), Storm (Retail 161 Limited)†¦show more content†¦4 Tax Expense Tax Expense 8281 28% NIBT 29301 Efficiency Analysis 5. Age of Accounts Receivable turnover is the ratio of net credit sales to average accounts receivable. It is an activity or efficiency ratio and it measures average number of times a business collects its receivables during a period usually a year. Generally a high value of accounts receivable turnover is favorable and lower figure may indicate inefficiency in collecting outstanding sales. For HGH the camparison between 1/12 of sale and liste AR for the year is approx 0.5 which is very similar to previous year when adjusted for Christchuch Earthquake Receivables and higher than camparable company KTHDY at 0.12. 5 Age of Accounts Account Rec 864 0.05 Receivable 1/12 Credit sales 17965 6. Stock turn over ratio Inventory turnover ratio indicates the number of time the stock has been turned over during the period and evaluates the efficiency with which a firm is able to manage its inventory. This ratio indicates whether investment in stock is within proper limit or not and for a fashion clothing company 5 times would be expected and is stable compared to the previous year. This compares favourably with Kathmandu which as a discounting chain is only turning over stock at 2 times a year. 6 Stock Turn Cost Sales 89193 5 Inventory 19514 7. Net Cash Flow comparison to net income after tax. By taking net income and makingShow MoreRelatedAnalysis of Comprehensive Annual Financial Report2237 Words   |  9 PagesAnalysis of Comprehensive Annual Financial Report Table of Content I. Abstract II. Introduction III. Introductory analysis amp; GFOA Award IV. Financial Analysis V. Financial standing VI. Conclusion VII. References Abstract Comprehensive Annual Financial Report (CAFR) is a report used by cities, and local governments to provide the public with their financial records each year, while adhering to government accounting standards board (GASB) guidelines. The report presentsRead MoreAnalysis Of The Financial Report Prepared By The County Of Santa Barbara Essay1160 Words   |  5 PagesThe paper is an analysis of the financial report prepared by the County of Santa Barbara. The financial report contains all the details containing its financial activities for the year ended June 30 2015. The financial report has been prepared in accordance with the laws as established by the state of California which require counties to submit a financial report for each financial year. The current condition of the economy is further discussed using some tools that give additional details aboutRead MoreFinancial Report Analysis2883 Words   |  12 PagesTranslation – AASB 121 3 2.3 Income Taxes – AASB 112 4 2.4 Consolidation – AASB 127 4 2.5 Impairment of Assets – AASB 136 4 3. Management’s flexibility in selecting key accounting policies 4 3.1 Interest Bearing Liabilities 4 3.2 Derivative Financial instruments 5 3.3 Interest Bearing Liabilities 5 3.4 Intangible Assets - Goodwill 5 4. Accounting strategy employed by management and incentivesl 5 4.1Evaluation of accounting strategy employed by management 5 4.2Evaluation of incentivesRead MoreFinancial Analysis Report4082 Words   |  17 PagesTable of Contents INTRODUCTION 2 COMPANY PROFILES 3 HMV GROUP PLC 3 THE GAME GROUP PLC 3 VERTICAL ANALYSIS 4 HMV 4 GAME 5 HMV VS GAME 5 TREND ANALYSIS 6 HMV 6 GAME 7 HMV VS GAME 7 HMV: FINANCIAL POSITION VERTICAL AND TREND ANALYSIS 8 GAME: FINANCIAL POSITION VERTICAL AND TREND ANALYSIS 11 HMV VS GAME 12 PROFITABILITY 13 GROSS PROFIT, MARK UP AND NET PROFIT MARGIN 13 HMV 13 GAME 13 RETURN ON CAPITAL EMPLOYED 14 PYRAMID RATIOS 15 RETURN ON EQUITY 16 EFFICIENCY 17 RECIEVABLESRead MoreFinancial statement analysis and report932 Words   |  4 Pagesï » ¿ACFI 1001 Accounting for Decision Makers – Individual Project (15%) Financial Statement Analysis and Report Objectives Apply theory in practice Conduct analysis of financial statement – to look beyond the numbers Experience formal report writing. REQUIRED: Written report (a soft copy on blackboard via turnitin and printed copy to tutors is compulsory) 1. Obtain the most recent annual report for two companies in any of the industries on the Australian Stock Market (for exampleRead MoreSample Financial Analysis Report15926 Words   |  64 PagesRE-INVENTING XYZ Financial Analysis Report Finance Team Prepared for: XYZ BPE Project XYZ Ministry of Government Services November, 1994 XYZ BPE Project Financial Analysis Report Table of Contents Executive Summary ...................................................................................................................................................................................1 Financial Model Review .........................................................................Read MoreFinancial Ratio Analysis Report1667 Words   |  7 PagesFINANCIAL RATIO ANALYSIS REPORT The fiscal year 2004 was a relatively soft year for Barnes Noble, Incorporated (BN). Blockbuster nonfiction books that came out during the year may not have come from the company, but business remained strong. This is due to the million of books already in the market, including phenomenal fiction hits The Da Vinci Code, The Five People You Meet in Heaven, and The Rule of Four, and thousands of new releases during the year. This claim was supported by theRead MoreCompany Report And Financial Analysis Essay4668 Words   |  19 PagesCompany Report and Financial Analysis Wal-Mart Stores, Inc. Nada Guzaiz Nouf Alharshani Wande Brewer Contents Introduction 1 Company and its Products 1 ?Stock prices of Wal-Mart of last 12 months.? 1 Analysis of financial ratio values 1 Net profit margin of Wal-Mart 2 Three-year trend of Net Profit Margin of Wal-Mart Inc 2 Financing situation of Wal-Mart 3 Three-year trend in Debt-to-Equity-Ratio of Wal-Mart3 Total asset?s turnover of Wal-Mart 4 Three-year trend of NetRead MoreTesco Financial Report and Analysis2683 Words   |  11 PagesIntroduction After the end of every year, major companies produce an annual report to show shareholders or poteintial investors their performers for the year. Throught this report, the company is able to plan and set goals for the next trading year. Therfore, allowing them to identify their weakness and streanght. The purpose of this report is to analyse Tesco’s annual report. The reoprt consist of a sypnosis of Tescos, describing what it does where it does it, how many people it employsRead MoreGm Financial Report Analysis Essay1265 Words   |  6 Pagesdistributors worldwide. GM engines and transmissions are marketed through GM Power train. GMs largest national market is the United States, followed by China, Canada, the United Kingdom, and Germany. GM owns nearly-half (49%) of the finance company GMAC Financial Services, which offers automotive, residential and commercial financing and insurance. GMs On Star subsidiary is a vehicle safety, security and information service provider. There have only been a limited number of models bearing the General

Child Abuse And Spousal Abuse - 828 Words

A term that is quite often used in today’s society is family violence, more specifically child abuse and spousal abuse. A term that is not heard often is elder abuse, which is unfortunate due to the fact that it is a fairly common occurrence. It was estimated that in 2009, one in ten elderly Americans were victims of elder abuse within the previous year (Acierno, 2010). Even though elder abuse is prevalent here in America, it is seldom that this phenomenon is actually discussed. According to the National Center on Elder Abuse, there are seven types of elder abuse: physical abuse, sexual abuse, psychological abuse, financial exploitation, neglect, self-neglect, and abandonment† (Fischer, 2012, p. 102). â€Å"The American Medical Association defines elder abuse and/or neglect as ‘an act of commission or omission that results in harm or threatened harm to the health or welfare of an older adult’ whether intentional or unintentional† (Read, 2016, p. 32). In the 1950’s, â€Å"public welfare officials were faced with an increasing number of older persons who were unable to manage on their own and began to develop a new approach to providing services, which they called ‘protective service units’† (Bonnie Wallace, 2003, p. 238). Due to their interest, â€Å"Congress passed legislation, as part of the Social Security Act, providing funds to the states† (Bonnie Wallace, 2003, p. 239) in order to set up these protective service units. â€Å"In 1974, Congress amended the Social Security Act,Show MoreRelatedIn America, Family Violence Such As Child Abuse And Spousal1327 Words   |  6 PagesIn America, family violence such as child abuse and spousal abuse which is mostly against women has been known to be a silent crime. There has been a high percentage of cases against women and an estimated one half of all child abuse cases have been unreported (Pepler, 1989). In the late twentieth century, feminist gr oups began a campaign to accomplish a goal to eliminate family violence by changing people’s realization to conclude that no victim should leave a crime unsaid .in addition, twenty-eightRead MoreBattered Woman Syndrome As A Defense852 Words   |  4 Pagesrecognizing this syndrome, the courts will accept a victim’s plea of â€Å"Battered Woman Syndrome† as a valid defence after killing their abusive spouse. According to the Domestic Abuse Shelter, â€Å"In today s society, Batteringâ€Å" is the single major cause of injury to women, exceeding rapes, muggings and auto accidents combined (Domestic Abuse Shelter - A New Beginning). In multiple cases, death threats have been made, causing victims to believe they are on their own without help from our justice system. ThisRead MoreDomestic Violence : Spousal Abuse1564 Words   |  7 Pages Domestic Violence: Spousal Abuse Suleman Masood California State University, Fresno â€Æ' Domestic violence in a relationship (specifically spousal abuse) has continuously been a perplex issue in a functional society that has been deliberately overlooked and often ignored in a society. According to Criminology: Theory, Research and Policy, intimate partner abuse (spousal abuse) is defined as â€Å"abuse that occurs between current or former heterosexual or homosexual intimates. It includes physical,Read MoreDoes Spousal Abuse Have Permanent Effects?1259 Words   |  6 PagesEnglish 111 17 September, 2014 Does Spousal Abuse have permanent Effects? Imagine running down the street, with the bare minimum clothing, bleeding rapidly and you do not know where you are going. You feel like you have no one to go to or call, what can you do? Although domestic violence has been around for centuries, it was not until the advent of the woman’s movement about 25 years ago that the issue began receiving serious attention. Today, the issue of spousal abuse is the subject of countless booksRead MoreEffect of Domestic Violence on Children692 Words   |  3 Pagesdomestic abuse, spousal abuse or child abuse is recognized as a pattern of abusive behavior by one or both partners especially those in marriage. This coercive behavior is used against another person to obtain power and control over the other party in a relationship. Domestic violence takes many forms such as physical violence which includes kicking, hitting, shoving and restraining. Verbal and physical threats of sexual abuse, intimidation and emotional abuse are aspects of d omestic abuse. CriminalRead MoreEssay about Understanding and Preventing Child Abuse and Neglect1340 Words   |  6 PagesDave Pelzer, A Child Called It   Ã‚  Ã‚  Ã‚  Ã‚  Child abuse, the physical and/or emotional abuse of a child by a parent, guardian, or other person, is a major problem in the United States. Child abuse, including sexual abuse, beating, and murder have increased and it is believed that many cases go unreported. Another for of child abuse is child neglect, which includes malnutrition, desertion, and inadequate care for a child.   Ã‚  Ã‚  Ã‚  Ã‚  Efforts have increased on the primary prevention of child abuse. This must beRead MoreUnited States Legal Analysis Of The Hague Convention1411 Words   |  6 PagesWhen there is evidence that the wellbeing of a child would be endangered by a parent then sole or singular custody should be the preference over joint custody, also when there is proof that a parent has been abused and flees with a child that child should not be returned to the abusive parent. Over the years the U.S. has changed it procedure concerning grave risk of harm regarding Hague cases and found it not in the child’s best interest to be ordered to return to a domestic violence situation withoutRead More Review of The Effects of Forgiveness Therapy on Depression Essay967 Words   |  4 PagesReview of The Effects of Forgiveness Therapy on Depression, Anxiety, and Posttraumatic Stress for Women After Spousal Emotional Abuse† Summary This study provides a comparison of forgiveness therapy and alternative treatment in females who were exposed to spousal emotional abuse. Reed and Enright (2006) posit clients will achieve greater relief of negative psychological symptoms in long-term recovery with the use of forgiveness therapy in replacement of alternative treatments that have beenRead MoreA Thousand Splendid Suns By Khaled Hosseini1461 Words   |  6 Pagesextremely challenging as they face a lot of violence, abuse and this is present in the novel A Thousand Splendid Suns by Khaled Hosseini. Laila and Mariam are two women who fall victim to physical, sexual and emotional abuse during the course of the novel. This abuse is suffered at the hand of Rasheed their husband. Physical Physical abuse is present throughout the course of the novel and Laila and Mariam suffer constantly with the abuse. It starts off as one violent action that leads to anotherRead MoreJournal Article Review Essay1609 Words   |  7 PagesI Lauren Pedersen Liberty University Journal Article Review Summary Spousal emotional abuse is ongoing, significant problem, impacting nearly 35% of women. Emotional abuse by a spouse or romantic partner can often lead to negative psychological outcomes, including depression, anxiety, low self-esteem, posttraumatic stress disorder, learned helplessness, and resentment of the abuser that persists even when the abuse ends. There have not been designated therapies designed to help these women

Monde free essay sample

Monde is one of the four major players in the biscuit industry. Monde Nissin Corporation along with its subsidiary corporation Monde M. Y. San, it holds 40% of the market share in the industry making it the top player. Its top selling biscuit is the Nissin Butter Coconut and the Nissin wafer. After Its incorporation in 1979 and after the first biscuit was rolled out in 1980, and with its desire to continue to innovate and provide quality food products, Monde in 1989 ventured into other products such as wet noodles. Inspired by the success of such product Monde, came up with another innovate product, and that is the instant pancit canton. Since its incorporation, Monde has steadily become one of the leading food manufacturers in the country. Today, it is considered as a premier food firm and is one of the top 100 corporations since 2000. To ensure that it stays on top, Monde maintains its own research and development department to further innovate its current products and come up with new ones as well. We will write a custom essay sample on Monde or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page A #3 – Continue to come up with new products and keep on innovating. And, improve existing brands to make sure that consumers remain loyal to them and to give them alternative choices. C From our analysis of the case, we came up with the conclusion that it is best that we combine Alternatives 1 3. By advertising thru print ads and billboards together with T. V and radio commercial, we further communicate and make visible existing products as well as introduce new products to those who seldom watch T. V or listen to radios.We can put up billboards along major thoroughfares nationwide and in newspapers and other reading materials like magazines. We can also have stickers and those small flyers that we can place on supermarkets and other small sari-sari stores which we all know forms a big part of our market. By doing this, we keep consumers informed at all times of our current as well as new products because they see our billboards 24/7 when they drive. And, as a result, it further increase the company’s market share and in turn increase revenues.