Ratio Analysis A tool used to conduct a quantitative analysis of information in a company's financial statements. Ratios are calculated from current year numbers and are then compared to previous years, other companies, the industry to judge the performance of the company. Financial performance based on may 2006 interim report Caffè Nero Group plc, the leading independent UK coffee house operator of 282stores, which has been voted the top rated brand by consumers for the last six consecutive years. It had another year of solid progress, again achieving revenue and profit growth. Its revenue gone up by 29% to £90.7 million where as in year 2005 it was £70.1 million. Earning before interest, tax , depreciation and amortization has increased by 38% to £15.6 million where as it as £11.3million in year 2005. Operating profit (before prior year goodwill write off) improved by 38% to £8.2 million where as in year 2005 it was £6.0 million). Over all Operating profit improved by 74% to £8.2m from £4.7million in 2005. Pre-tax profit has improved by 92% to £7.3m where as in year 2005 it was £3.8 million Earning per share grew by 25% to 6.60p where as in year 2005 it was 5.26p. Its present Cash balance is £7.1 million. Sales increased 29% to £90.7million from £70.1 million in 2005. Store Profit (EBITDA before central overheads) rose by 37% to £23.0million where as in year 2005, it was £16.8million. EBITDA, the critical measurement of cashflow profit, jumped 38% to £15.6m where as in year 2005, it was £11.3million. In addition, it has adjusted operating profit (before prior year goodwill write off) grew by 38% to £8.2million. Adjusted pre-tax profit (before prior year goodwill write off) rose by 44% to £7.3million from £5.1million in year 2005. Profit after tax climbed to £4.5m, representing a 28% increase. Basic earnings per share rose from 5.26p in 2005 to 6.60p in 2006, a 25% uplift. Over the past 12 months, the company's share price has risen 120%. All in all, this was a very respectable financial performance. Analysts forecast for Caffe Nero 2007 Collins Stewart Numis Securities KBC Peel Hunt Teather & Greenwood Altium DKW Shore Capital Average Sales (£m) 108.1 109.9 107.4 109.7 109.9 111.3 - 109.4 EBITDA (£m) 18.5 19 18.4 18.7 19.4 18.8 19.3 18.9 PBT (£m) 9 10.1 9.7 9.8 9.8 9.6 9.5 9.6 EPS (p)* 7.4 7.9 8.1 8.3 7.7 7.4 7.3 7.7 pre-IFRS2 option charge As shown analysts forecast for caffe nero for the year 2007 shows a further rise in sales. As per Collins Stewart (world's second largest inter-dealer broker) has predicts caffe nero sales upto £108.1 million, earning before interest, tax, depreciation and amortizations (EBITDA) upto £18.
From 2010 to 2011 there has been a 23.8% increase in gross fixed assets value. The raised funds through long term debts would have been used to enhance assets base of Speedster. This is a very positive sigh of future profitability and capacity of the company. Higher assets should be able to generate more cash inflow...
This company has been performing well for many years and this this because of their good business model. Everything that was noticed on the income statement was the good performance of company. Their dividends have increased over time; this was due to increased profits. The earnings growth projections for the next four years have increased five percent.
The financial data for the company is convincingly good-to-great. Its revenues has been rising constantly since 1998 as can be seen on the exhibit. Net income for 2002 was the highest in 5 years ? $5,710 million, rising by 58% since 2001. Its total assets have increased by 13.6%.
To collect relevant data, the annual percentage change in net income per common share diluted, net income/net revenues, the major income statement accounts to net revenues, return on stockholders’ equity, the price/earnings (P/E) ratio, and the book values per share for each year numbers were examined. In order for Sun Microsystems to see a greater return in its bottom line assets, it must consider an alternative approach in operating its organization.
...ense has decreased 82.8% from 2000 to 2004. All the above are contributing factors in Applebee’s achieving higher earnings, a 75% increase in net earnings from 2000 to 2004. Average shares has fall due to consistent share repurchasing programs by Applebee’s. Overall, the common-size analysis of the income statement are relatively consistent over the five years of study. Cost of goods has stayed consistent between 74%-75%, the Depreciation and amortization is between 9%-11%, income from Continue operations and Net Income are also both between 9%-10% in common-size analysis for income Statement. No unusual flutuations has been discovered.
In terms of financial performance both companies have performed well. This brief review will focus on the financial performance such as profitability, solvency and liquidity.
It simplifies the comprehension of financial statements. Ratios tell the whole story of changes in the financial condition of the business.
After the announcement of higher- than-expected profit on 31st July 2015, the share price went from 727.5p to
The core business of “Illy Coffé” group is in the food industry, specifically in the coffee sector (detailed profile information can be found in the appendix). The major part of sales 88% (Prospectus, 2012) are concentrated on products based on coffee; furthermore, this sector is characterized for a strong dependence on price, strong competition, dependence of customer´s preferences and, economic factors (GDP, inflation, etc.); in fact, these characteristics denote a high risk of reduction of sales or profitability due to changes in customer demands, preferences or volatility of production costs.
The first analysis will be on Verizon. The current ratio and the debt to equity ratio both improved in 2006 when compared to 2005. However, the net profit margin dropped from 9.8% to 7.0%. What does this tell us as investors...
In 2013 Burts experienced sales worth 15million, 14% increased in turnover and 280% increase in profit. At Burts they committed
...e year to February 2, 2013, taking revenues to a record £716.3m. During the 53-week period, Harrods grew total profit after tax to £632m, up from £89.5m last year, with a major boost from the sale of trademarks for £541m. A customer satisfaction is another method of evaluating business performance. The brand Harrods earned trust of millions across the globe and numbers verify this fact. Up to 300.000 people visit London store on peak days and majority of them non-Britain visitors.
One of the major corporations today that is trying to control a large portion of the supply of coffee is Starbuck. Starbucks Corporation is the leading retailer, roaster and brand of specialty coffee in the world. Starbucks purchases, roasts, and sells whole bean and rich-brewed coffees, espresso beverages, cold blended beverages, an assortment of food items, coffee-related
This Marketing report comprises of information regarding Coffee Bean and Tea Leaf, a renowned coffee retailer founded in the US. This report begins with an introduction of the company that discuss the origin and elements that this report focuses on, then followed by the vision, mission and values of the coffee retailer for the coming years. Then, it discusses the situational audit of the company where in it provides information about the internal analysis using the strengths and weaknesses of the company. The external analysis continues in the form of a PESTEL analysis which focuses on the factors that affect Coffee Bean and Tea Leaf course of business. A further analysis will take the form of Porter analysis that defines the competition the
ABC LTD COMPREHENSIVE INCOME STATEMENT FOR THE YEAR ENDED 30 JUNE 2012 NOTE 2012 Revenue 2 828,500 Cost of sales 3 (460,000) Gross profit 368,500 Other income 4 2,500 Operating expenses 5 361000 Profit before income tax 10000 Income tax expense (30%) 3,000 Profit for the year 7000 Other comprehensive income change in revaulation surplus 38500 Other comprehensive income for the year, net of tax 38500 Total comprehensive income for the year 45500 ABC LTD STATEMENT OF FINANCIAL POSITION FOR THE YEAR ENDED 30 JUNE 2012 NOTES 2012 ASSETS Current assets Cash and cash equivalents 6 100500 Trade and other receivables 7 45,200 Inventories 8 87700 Other current assets 9 7000