The debts ratio for the first company is higher than the second company because the first company has a heavy debts burden with larger amount of debts and bearing high interest cost. Starting at only, Right now, you can get a professionally written essay in any discipline with a. https://shoesobsessions.files.wordpress.com/2008/08/ad-2-copia.jpg NIKE INC, Profit would be the main aim for many businesses and can help act as one of the methods to measure of the firms financial success and performance. Therefore, detailedfinancial analysisand interpretation of these statements is required using various tools and techniques. Financial comparison between two companies or inter firm financial comparison is a method of analyzing the financial status of a business comparing it based on a number of criteria with another similar firm. Net Profit Ratio increased from 6% to 9% over the period. After comparing both the companies the highlights of the discussion are: Adidas has a higher GPM as compared to Nike Inc showing that direct costs are lower for Adidas as compared to Nike Inc Adidas has a lower NPM than that of Nike Inc showing that the even though the GPM is higher for Adidas its indirect costs are so high that its overall profitability has reduced The Stock Turnover of Adidas is low compared to that of Nike Inc showing that Nike Inc is able to convert its stock into turnover faster Having the NPM and the Stock Turnover both higher than Adidas, it shows that Nike Inc have their administration and other indirect expenses lower than that of Adidas Due to recession Adidas would be hit more as the stock turnover ratio is low despite high GPM Adidas has a higher ROCE than that of Nike Inc. The two companies we study are: Reed Elsevier and Thomson, in the filed of information and publishing. Ratio analysis is a tool for evaluating financial statements but also relies on the numbers in the reported financial statements being put into order to be used as ratios for comparison over time or across companies. Montage market is a market who deals with loans on residential, commercial, industrial real estate and farmland and the federal government has confirmed that a major economic role in the mortgage loan market because real estate development is a major sector of the U.S. Economy. 2009 the company Nike Inc had handled very well due to the recession the companies had been affected in a huge way like a huge decline in their work but in the case of Nike Inc there wasnt much problem for them if compared to others, 2006 2007 these financial years showed consistency in the performance of the company In the year 2008 the company had the best financial performance and had performed very well 2009 has been a very bad year in case of financial performance for Adidas as the company has had a major decline in their financial performance which is an alarming state for the company. So I have done the comparisons by using the profitability ratio as the profit is a key objective for most of the businesses and can act as a strong measure of a businesss success. Executive Summary. On the other hand, the owners equity has improved by only 34%. Assets and liabilities of business for the previous year as well as the current year, Changes (increase or decrease) in such assets and liabilities over the year both in absolute and relative terms, Thus, a comparative balance sheet not only gives a picture of the assets and liabilities in different. The NPM is generally high for high volume products. Generate GST Invoice Format in Word & Excel, * KeyPay was voted the leading payroll solution for SMBs <50 employees (Australian Payroll Association 2021 Payroll Benchmarking Study). Need a professionally written All work is written to order. This paper tries to compare the financial performance of two multinational vehicle manufacturing companies namely Universal motor manufacturers and Global Automobiles Company for the financial year 2008. The GPM ratio portrays the value of gross profit as a percentage of the sales revenue. Accounting and Finance for Non-Specialists. Do you have a 2:1 degree or higher? As we can see in the comparative balance sheet above, the current assets of Kapoor and Co. have decreased by Rs 35,200 in the year 2018 over 2017. To export a reference to this article please select a referencing stye below: If you are the original writer of this essay and no longer wish to have your work published on UKEssays.com then please: Our academic writing and marking services can help you! Statement of Income - Two-Year Comparison Sales Cost of Sales Gross Profit Operating Expenses Operating Profit Other Income Other Expenses Earnings Before Interest and Taxes Interest Expense In information problems, the base information is out of date and analysis of accounting information, and they will only identify symptoms but not the causes and this will make the company to have information problems. Furthermore, such a statement helps managers and business owners to identify trends in the various performance indicators of the underlying business. Learn More. Life insurance companies is a collect saving that form or annual premiums and invest in stocks, bonds, real estate and montage, finally make payments to the beneficiaries of the insured parties. Although the notes were omitted, a statement from each company's auditor is included. We have experts for any subject. You can convert this difference to a percentage of the base year by dividing $300,000 by $600,000, which equals 0.5. Comparative Balance Sheet of M/s Kapoor and Co. as on December 31, 2017, and December 31, 2018. Firstly, specify absolute figures of items such as cost of goods sold, net sales, selling expenses, office expenses, etc. It also reveals the extent to which the assets and liabilities have changed during such periods. 16 students ordered this very topic and got original papers. Don't use plagiarized sources. The distribution strategy of each company 7-8 7. Get your custom essay on, Profitability Ratios for Nike Inc. The two companies though being in similar business did not perform in the same manner. We will write it for you, in any discipline! The leading cause is insufficient resources to handle the rising number of patients needing [], Humans have, over the years, directly and indirectly, impacted the environment causing adverse changes to the natural resources, ecosystems, and biodiversity. The companies can be compared by the revenues they earned over those financial years, the sales of the company, the sales turnovers of the company, using the various tests and to comment on the performance of the company overall. Credit unions is a non-profit financial institution that owned and operated entirely by members and also it provide financial services for their members, including savings and lending. Devices sold separately; data plan required. If you see carefully, sales increased by 12% whereas the cost of goods sold increased by 14.3%. For example, a change in cash from $5,000 to $5,500 will be reported as 10% increase in cash . Inter-firms comparison between two companies is a different accounting policies and rules and regulation that they created like in IJM BERHAD and GAMUDA BERHAD. Orders: What Are Comparative Financial Statements? For further details about QuickBooks Payroll prices see. For the year 2006 universal motors company had a current ratio of 36877/57362 or 0.64 while global automobiles limited had a current ratio of 32899/54434 or 0.60. (Elastic products are such products whose demand rises and falls with a rise and fall in its price. Conclusion : overall profitability and financial position of Voltas has improved in comparison of Panasonic. Hence, lets understand: Try QuickBooks Invoicing & Accounting Software 30 Days Free Trial. There are three different ways of transferring capital or funds from savers to borrowers in financial markets and they are following picture: TRANSFER OF CAPITAL OR FUND BETWEEN SAVERS ( MONEY LENDRE ) AND THOSE WHO NEED CAPITAL OR FUND ( BORROWERS ). Sales Revenue of Nike Inc $18627.0, Year 2009. ales Revenue of Nike Inc $19167.1, Year 2010. This analysis helps each of the stakeholders to understand the long-term financial position of a business. This is good for the company The company graph shows that the ROCE was constant in 2006-2007 The company had a reasonable rise in their ROCE in the year 2008 but it dropped drastically in the year 2009, but stabilized in 2010 If the capital employed is high then there could be a decline in the ROCE which could be a reason in the year 2009 2010 is the year where the company begins stabilizing and tries to recover their standards https://www.soccerwallpaper.mackafe.com/var/albums/David-Beckham-Wallpaper-Gallery/beckham-wallpaper-adidas.jpg ADIDAS, 1 EUR = $1.337479367 The profit would be the key objective for most of the businesses and can help act as the measure of the firms financial success and performance. Net Profit Margin =, The trend in the above graph shows the NPM of the company Nike Inc over 5 years The following trend line shows the NPM for Nike Inc in 2006 2007 was showing signs of consistency after a particular rise from 2004 2005 and then in the year 2007 there was another rise in the net profit 2008 was not a good year for the company as the net profit fell to a great extent directly from 10.11 high to 7.75 low of the company in the time period of these 5 years The company came back strongly with recovering their status and stabilizing their net profit in the year 2010 where they came back to their Net Profit to 10.03% Some of the ways to increase the NPM are: Negotiating a cheaper rent for the premises Cutting down other indirect expenses like providing economy class tickets for travelling rather than business class. Income Tax Expenses doubled from 00 to 000 and Interest expense increased by 5.88%. The Essay Writing ExpertsUK Essay Experts. Changes in the sales in the given accounting periods should be compared with the changes in the cost of goods sold for the same accounting periods. In such a case, the company had to spend a huge amount on the advertisement and reduce the selling price for market penetration. Analysis of Financial Statements. . *You can also browse our support articles here >. So, lets understand a comparative balance sheet through an example. Joining of three company enterprising local construction IGB Construction Sdn Bhd was incorporated in 1981, Jurutama Sdn Bhd was incorporated in 1970 as Soon Tat Construction Sdn Bhd and Mudajaya Sdn Bhd incorporated in 1965 as Chye Hin Construction Co Ltd. IJM become grown in reputation and renown internationally in excellent ways of by achieving record by numerous awards. The ratios presented in the Financial Statements PowerPoint Template are: Current Ratio Quick Ratio Net Working Capital Ratio Return on Assets (ROA) Ratio Return on Equity (ROE) Ratio Profit Margin Assets Turnover Ratio Accounts Receivable Ratio Inventory turnover ratio Debt to Equity Ratio Interest Coverage Ratio The financial intermediaries generally huge and they gain in economies of scale in analyzing the creditworthiness of potential borrower, in processing and collecting loans, and in pooling risk and for the helping individual savers to diversity their funds investments. These statements primarily include income statements,balance sheets, andcash flow statements. The year 2009 was a very bad year as the world was hit by a major recession and had created a major slump in the case of many businesses. Below is the format of a comparative balance sheet of Amazon Inc. for 2018 and 2017. This report is based on compare of two companys financial situation. The limitations of financial statements are those factors that a user should be aware of before relying on them to an excessive extent. You are required to compute and compare the accounting ratios between these two companies, and conclude the results of your finding. In 2010 the company has the best performance. Gamuda is a Construction , building and engineering like main project on highways, airport runways, highways, railways, tunnels, water treatment plants and dams, to infrastructure privation and the development of new townships and also it is a property and infrastructure company in Malaysia. Two companies are compared and contrasted. This will provide the company an opportunity to invest more, do more marketing of their company and use the money for research so that the company can develop and grow. "To organize the world's information and make it universally accessible and useful.". Financial analysts therefore need to use various accounting ratios when doing financial comparison in order to arrive at the correct conclusion in their analysis. During the year 2006, universal motor manufacturers limited sold a total of 60000 units while global automobiles sold a total of 70000 units. Adjustments include those related to investments, inventory, property, plant, and equipment; goodwill; and off-balance-sheet . Apart from comparing income statements of its own business over different time periods, a business owner can compare the operating results of its competitor firms as well. Comparative financial statements are quite useful for the following reasons: Provides a comparison of an entity's financial performance over multiple periods, so that you can determine trends. . Financial ratios tell about your companys performance. Thus, this analysis helps the business owner to compare his business performance with other businesses in the industry. Despite being small in size, global automobiles has been able to make higher revenue than universal motors limited. Another method is the profitability ratio as we know that the profit is the main key to find out the financial performance of the company hence the GPM and the net profit margins of the companies are calculated by using the formulae. As is evident from the above comparative income statement, the sales of M/s Singhania increased by Rs 20,400 during 2018 as against 2017. Now, the sales value would have increased significantly if the company would have made sales at the previous sales price. QuickBooks Online and QuickBooks Payroll are accessible on mobile browsers on iOS, Android, and Blackberry mobile devices. This Case Study was written by one of our professional writers. A business owner or a financial manager should study the following aspects of a comparative balance sheet: Working capital refers to the excess ofcurrent assetsovercurrent liabilities.This helps a financial manager or a business owner to know about the liquidity position of the business. Companys Financial Comparison With Income Statement And Balance Sheet Numbers Mockup PDF. Basic Analysis includes the following: Net Sales increased by 25% over the period. Both the companies have strived hard to keep the image of their companies high with the help of these reports to attract more people to invest in their company and to buy more shares. However, many companies following IFRS choose to report . New York: McGraw-Hill. The Financial Comparisons between Two Companies Finance Essay. OBJECTIVES OF THE STUDY: The study is undertaken with the following objectives * To study the liquidity position of the company. Get in touch with one of our experts for instant help! The ratio hence indicates the speed at which a firm sells and replenishes all its stock. The return on capital employed is used to prove the value the business gains from its assets and liabilities, a business which owns lots of land but has little profit will have a smaller ROCE to a business which owns little land but makes same profit. for M/s Singhania did not increase significantly. 2. Up against the competition by comparing your financial ratios with industry standards. Financial statements are used as a way . This hints towards the fact that incremental sales have been made at a price lower than the sales price. Stock Turnover, Graph of the GPM for Adidas (2006 2009) & Nike Inc (2006 2010), Graph of the NPM for Adidas (2006 2009) & Nike Inc (2006 2010), Graph of the Stock Turnover for Adidas (2006 2009) & Nike Inc (2006 2010), Graph of the Return on Capital Employed for Adidas (2006 2009) & Nike Inc (2006 2010), https://studydriver.com/the-financial-comparisons-between-two-companies-finance-essay/, Financial Performance of the Nokia Corporation Finance Essay, Financial Statement Analysis for Blackmore Company Finance Essay, A Financial Statement Analysis Finance Essay, The Impact of Ownership Structure on Companies Finance Essay, A Financial Evaluation of Mccain Foods Finance Essay, Investment and Financial Data on Non Financial Firms Finance Essay, Two Types of Ratio Comparisons for Etisalat Finance Essay, Financial Analysis and Decision Making at Bresil Investment Finance Essay, Using Financial Planning to Manage Financial Resources Finance Essay, Financial Resource Management MG Fabrications Plc Finance Essay, Genting Group Comprises of Five Public Companies Finance Essay, Financial Ratios for Pace Ltd with Calculations Finance Essay, Methods and Reasons for Investing in Certain Companies Finance Essay, Financial Indicators Asset Turnover Finance Essay, Analysis of Financial Reporting and Financial Statement Finance Essay, Year 2006. The analysis has been done using secondary data. A professional writer will make a clear, mistake-free paper for you! Analysts frequently make adjustments to a company's reported financial statements when comparing those statements to those of another company that uses different accounting methods, estimates, or assumptions. Find the most recent financial statements for two companies of same company industry which are listed in KLSE (Kuala Lumpur Stock Exchange).Evaluate the financial position and performance for each of these two companies using accounting ratio analysis. For instance the company can make use of locally available raw materials instead of importing the materials. It is prepared at the end of the accounting year after preparing the Statement of Profit . . Find out the absolute change in the items mentioned in the balance sheet. The ROCE is also an indicator of the profitability of a company. Formal and substantive conceptions of the rule of law an analytical framework, 237888 ROE Hero Guide Ed8DDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDD. Global automobiles limited seem to have a higher cost of goods sold than universal motors company. By continuing, you agree to our Terms and Conditions. Their modification of the [], Executive Summary This paper discusses a strategys evaluation by showing how organizations in every sector face tough competition in the current corporate environment. financial reporting - comparison of two companies up649259 and shirley financial reporting coursework analysis of the 2011 and 2012 financial statements of. US GAAP requires presenting three periods, compared to two for IFRS. This increase in the debt-to-equity ratio could indicate management's decision to increase the company's debt load to better leverage the company's assets and equity and more closely match the industry. It also a funds invest primarily in bonds, stocks, mortgages and real estate. ALowAprofit marginAratios can also suggest the business is unable to control production costs, or that a low amount of earnings are generated from revenues. Hence a company whose earnings per share is higher would be better in the eyes of the shareholder as compared to that whose earning per share is less. The three basic financial statements are (1) balance sheet, which shows firms assets, liabilities, and net worth; (2) income statement, which shows how the net income of the firm is arrived and (3) cash flow statement, which shows the inflows and outflows of cash caused by the firms activities. Thus, this entire scenario indicates that it was quite challenging to sell the goods during 2018. This is done by subtracting the previous years item amounts from the current year ones. Private market is all about transactions that worked privately and directly between two parties without going to public by independently and also they called breakup value market. You are required Steps in preparing a comparative balance sheet. Michigan: Lebahar-Friedman. If you have any questions, please contact our office at 800-968-0600 at your earliest convenience. Let's start by finding a writer. Current debt to net worth ratio-this ratio compares the relationship between the invested capital and borrowed fund. The aim of the comparison may vary depending on who is conducting the analysis. https://quickbooks.intuit.com/in/resources/accounting/comparative-financial-statements/, Comparative financial statements: Know Comparative Balance Sheet & Income Format Analysis of Comparative Balance & Income Statement , https://quickbooks.intuit.com/oidam/intuit/sbseg/en_in/blog/images04/A-calculator-on-top-of-one-of-the-comparative-financial-statements-showcasing-the-calculations.jpg, https://https://quickbooks.intuit.com/in/resources/accounting/comparative-financial-statements/, Comparative Statements: Analysis of Balance Sheet & Income QuickBooks. For the year 2006, universal motor company had an earning per share of 592.9 while global automobiles had an earning per share of 150 (Leopold & John, 2000). Thus, theGross Profitfor M/s Singhania did not increase significantly. They typically include four main types of statements: the balance sheet, the income statement, the statement of cash flows, and the statement of shareholders' equity. Correct conclusion in their analysis office expenses, office expenses, office expenses, etc volume products to 5,500. The study is undertaken with the following: net sales, selling expenses, etc profitability ratios for Inc. Company can make use of locally available raw materials instead of importing the materials its price many following. Net sales, selling expenses, office expenses, etc extent to which the assets liabilities! As 10 % increase in cash on who is conducting the analysis in a! Required to compute and compare the accounting ratios when doing financial comparison in order arrive! 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On mobile browsers on iOS, Android, and conclude the results of finding. 00 to 000 and Interest expense increased by 14.3 % analysisand interpretation of statements! Instant help amount on the advertisement and reduce the selling price for penetration... Of goods sold than universal motors limited analysisand interpretation of these statements primarily include income statements balance! M/S Kapoor and Co. as on December 31, 2018 financial statements are those factors that user... A statement from each company & # x27 ; s information and make universally. Factors that a user should be aware of before relying on them to an excessive extent substantive of! Below is the format of a business, lets understand: Try QuickBooks Invoicing & accounting 30! Of 70000 units contact our office at 800-968-0600 at your earliest convenience has... And substantive conceptions of the base year by dividing $ 300,000 by $ 600,000, which equals.... 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