final accounting present ion
TRANSCRIPT
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LOGO
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LOGO
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LOGO
BY THE ROCK
COMMUNICATION
Financial analysis ofBata and serves
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Financial analysis of Bata and
Servis
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MOHAMMAD KASHIF
NAVEED UL HASSAN
NAEEM SAJJAD
PIRZADA ARSLAN SABRI
ARSLAN TARIQ
GROUPGROUP
membersmembers
MOHAMMADIFTIKHAR
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Contents
PROFITABILITY RATIOS1
Debt & Leverage Ratios2
Liquidity & Working Capital Ratios3
Shareholder ratios4
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A TA SH OE S
Y ea r 20 0 7 2 0 08u rr en t A ss et s 1398003 1652271u r re n t L i ab i li t ie s 808720 734907 u rr en t r at io 1.73 2.25
A TA SH OE S
Bata shoes
Servis shoes
Y e ar 20 0 7 2 00 8u rr en t A ss et s 1591361 2427082 u r re n t L i ab i li t ie s 1896571 1896571u rr en t r at io 0.840 1.280
Current Ratio:Current Ratio = Current
Assets / Current Liabilities
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Current Ratio chart
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Ye ar 20 07 20 0 8
-u rr en t a ss et ss t o c k 628007 377982u r re n t l i ab i li t ie s 808720 734907 u ic k r at io 0.78 0.51
Bata shoes
Servis shoes
Ye ar 20 07 20 0 8
-u rr en t a ss et ss t o c k 892505 2308826 u r re n t l i ab i li t ie s 1896571 1896571u ic k r at io 0.471 1.218
SERVIS SHOES
Quick Ratio:Quick ratio=current assets-stock/current liabilities
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Quick Ratio chart
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Bata shoes
Y ea r 2 00 7 2 0 08I n v e n t o r y 769996 1274289
os t o f s al es 2327134 2942432v g i nv en to ryp e r i o d 120.78 158.08
Servis shoes
Ye ar 20 07 20 0 8I n v e n t o r y 698556 1182566
o st of s al e s 3809633 5355170 v g i nv en to ryperiod
.6 9 2 .0 6 0
Avg. Inventory Turnover Period:
Avg. inventory period = inventory / costof sales*365
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Avg. Inventory Turnover Period chart
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Ye a r 2 0 07 20 0 8
Trade receivable 3482 893
Sales 3964187 5106578
Avg account receivable 0.321 0.064
Bata shoes
Servis shoes
Ye ar 2 00 7 20 08Trade receivable 1904 2844
Sales 4521147 639323
Avg account receivable .1 5 .62
Accounts Receivable Collection Period:Avg account receivable period=tradereceivable/sales*365
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Accounts Receivable Collection Period chart
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Accounts Payable Payment Period:
Account payable payment period =Account payable / Purchases*365
Trade payable 711212 663818
Purchases 2327134 2942432
Avg account payable 111.54 82.35
Bata shoes
Servis shoes
Trade payable 572625 800999
Purchases 3809633 5355170
Avg account payable .4 8 7 .4 6 0
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Accounts Payable Payment Period chart
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Bata shoes
Y e ar 2 00 7 2 0 08r os s p ro fi t 1637053 2164116 S a l e s 3964187 5106578r os s p ro fi t m ar gin 41.29 42.37
Servis shoes
Y e ar 2 00 7 2 00 8r os s p ro fi t 711514 1038153S a l e s 4521147 6393323
r os s p ro fi t m ar gin 15.73 16.24
Gross Profit Margin:Gross profit = gross profit/sales*100
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Gross Profit Margin chart
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Net profit margin:Net profit margin= PBIT/sales*100
Y ea r 2 00 7 2 0 08P B I T 503999 663822s a l e s 3964187 5106578
et p r of i t ma rg i n 12.71 12.99
Bata shoes
Servis shoes
Y e ar 20 0 7 2 00 8P B I T 236180 878203s a l e s 4521147 6393323
e t p ro fi t m ar gi n 5.23 13.74
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Net profit margin chart
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Assets turnover ratio:Assets turnover ratio=sales/capemployment
Bata shoes
s a l e s 3964187 5106578a p e mp lo ye d 206334 191251
s se ts t ur no ve rr a t i o 19.21 26.70
Servis shoes
s a l e s 4521147 6393323a p e mp lo ye d 576630 523901
s se ts t ur no ve rr a t i o 7.85 12.21
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Assets turnover ratio chart
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Return on capital employed:
Return on capitalemployed=PBIT/capital employed*100
Bata shoes
PBIT 503999 663822191251
Capital employed191251 206334
Return cap employed 2.64 3.22
Servis shoes
Ye ar 2 0 07 20 0 8PBIT 236180 478203
a pi ta l e mp lo ye d 576630 523901e tu rn ca p e mp loy ed 0.41 0.913
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Return on capital employed chart
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Earning Per Share- EPS:
Earning Per Share = Profit after TaxationNumber of Shares
Bata shoes
Serves shoes
Y ea r 2 00 7 2 0 08r of it a ft erT a x a t i o n 358637 477775 u mb e r o f S ha r e s 100000 100000 ar ni n g P er S ha r e .5 87 .77 8
Y ea r 20 0 7 2 0 08r of it a ft erT a x a t i o n
161480 340680
u m b er o f S h a r es 120288 120288 ar ni n g Pe r Sh a re .3 5 .8 3
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Earning Per Share-chart
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Price / Earning Ratio: Price / Earning Ratio = Stock Price Per Share
Earning Per Shares
Bata shoes
Serves shoes
t oc k p ri ce pe rs h a r e 10 10 E P S .3 587 .4 778/r ic e E ar ni ngR a t i o .7 8 .0 9
Ye ar 20 07 20 0 8t oc k p ri ce pe rs h a r e 10 10 EP S .1 35 .2 83/r ic e Ea rn in gR a t i o
.4 0 .5 3
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Price / Earning Ratiochart
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LOGO
The rocks
Thank You !Thank You !