Kuwait Food Company (Americana): Financial Analysis

2016 ◽  
Vol 5 (2) ◽  
pp. 168-180
Author(s):  
Anupam Mehta ◽  
Karuna Lulla
Keyword(s):  
Financial Analysis ◽  
Financial Health ◽  
Share Prices ◽  
Food Company ◽  
Net Profit ◽  
Investment Choices ◽  
Speculative Investment

This case makes an attempt to carry out financial analysis of the performance of Kuwait Food Company with a view to understand if it would be worth investing in it. The case is developed from the perspective of Mohd Hussain, a small investor in Kuwait, who had already lost heavily in speculative investment. Being from a commerce background, he decided to apply his learning from a finance masters class. As he started to explore the company, he was puzzled with the financials of the company. Although Americana’s share prices had increased, the company’s finances were not so impressive. The sales of the company had been increasing in the last three quarters, but the net profit had gone down over the previous few years from KWD 54 million in the year 2011 to KWD 50 million in the year 2012. Even the margins were squeezed for the recent three quarters in 2013. With this information, Hussain knew that several answers were needed before making the investment choices. Was the growth of Americana’s share prices a speculative mania, or did it actually represent value? What were the issues with Americana’s profitability? How was the overall financial health of the business?

scholarly journals ANALISIS KINERJA KEUANGAN PADA PT. HANJAYA MANDALA SAMPOERNA Tbk.

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Rona Rosy Nimiangge ◽  
Harijanto Sabijono ◽  
Hendrik Gamaliel
Keyword(s):  
Financial Performance ◽  
Activity Ratio ◽  
Financial Analysis ◽  
Information Source ◽  
Profit Margin ◽  
Financial Statement ◽  
Operating Profit ◽  
Net Profit ◽  
Turn Over ◽  
Profitability Ratios

Development in technology that happen continuously have made the skills in financial analysis are more needed. Financial statement are the information source for financial position and company financial ferformance analysis.Evaluation of company financial performance in this research  using activity ratio and profitability ratio. This research using PT. Hanjaya Mandala Sampoerna Tbk as objek, this decision are based as 1 of 4 big company in cigarettes industry in Indonesia. The summary problem  in this research is,” How the financial performanceat PT. Hanjaya Mandala Sampoerna Tbk. Based on activity ratio and profitability ratio for year 2015 and 2016?” The activity ratios are calculated with account receivable Turn Over,Inventory Turn Over, Total Asset Turn over,Otherwise Profitability Ratio are calculated with Gross profit  Margin, Operating Profit Margin, and Net Profit Margin. The results showed that the ratios of poor activity were seen from the decline in value in the period 2015-2016, while the profitability ratios increased in the period 2015- 2016 which indicates the company's ability to generate profits has increased.Keywords : Financial Performance Analysis, Activity, Profitability

scholarly journals ASSESSMENT OF THE FINANCIAL HEALTH OF REGIONAL EMERGENCY MEDICAL SERVICES IN THE CZECH REPUBLIC USING THE BAMF MODEL

2017 ◽  
Vol 18 (2) ◽  
pp. 340-353 ◽  
Author(s):  
Ivana KRAFTOVÁ ◽  
Lenka KAŠPAROVÁ
Keyword(s):  
Czech Republic ◽  
Emergency Medical Services ◽  
Service Providers ◽  
Extreme Values ◽  
Financial Analysis ◽  
Balance Sheet ◽  
Medical Services ◽  
Financial Health ◽  
The Czech Republic ◽  
Emergency Medical

The focus of the paper is the evaluation of the financial health of selected public service providers. As part of the research we used a specially designed model of balance-sheet analysis for BAMF municipal companies. Used on a sample of 14 regional providers of emergency medical services in the Czech Republic from 2010–2014, we assessed the level and variability of the aggregate financial health indicator BAMF and its components, five sub-indicators. It turns out that the financial health of these subjects, although displaying significant similarities are not free of extreme values that in practice require more attention, or more precisely, deeper analysis. The authors conclude that the model is relatively easy to apply in practice and can contribute to the better financial health management of public sector bodies. At the same time, the BAMF model can be considered an addition to the theory of financial analysis.

scholarly journals Analisis Kinerja Keuangan berdasarkan Rasio Keuangan pada PT. BPR. Saptacristy Utama

2017 ◽  
Author(s):  
NI LUH KOMANG AYU PRADNYANI ◽  
I NYOMAN GEDE USTRIYANA ◽  
I GUSTI AYU AGUNG LIES ANGGRENI
Keyword(s):  
Financial Performance ◽  
Activity Ratio ◽  
Financial Analysis ◽  
Financial Institution ◽  
Capital Adequacy ◽  
Return On Assets ◽  
Return On Equity ◽  
Leverage Ratio ◽  
Capital Adequacy Ratio ◽  
Net Profit

Analysis of Finece Performance Base on Fund Finance Ratio of PT. BPR. Saptacristy UtamaRural Banks (BPR) is a formal financial institution that has a function as a financialintermediary, especially on the national microfinance system. The study aimed tofind out the financial performance of PT. BPR. Saptacristy Utama when it wasanalyzed based on the financial ratios during the period of 2011 to 2015. Based onthe results of the financial analysis, liquidity ratio is categorized good, when viewedfrom the average cash ratio and the average loans to deposit ratio. The solvency ratiois said to be good, judging by the average capital adequacy ratio. Activity ratio isquite good when viewed from the multiplier leverage ratio and asset utilization ratiothat continue to increase. The profitability ratio is classified to be good,as can beseen on the average net profit margin, return on assets and return on equity. PT. BPR.Saptacristy Utama is expected to maintain its financial performance by strengtheningits business activities to increase the amount of its assets, the amount of thedistribution of funds in the form of loans and the placement of funds in other banksshould also be increased, revenue of operations and profits for subsequent yearsshould beincreased, as well as improving sale and service to its customers andprospective customers.

scholarly journals Impact of COVID-19 on the economic-financial health of the company REIPROACERO S. A., during the periods 2019-2020

2021 ◽  
pp. 1-10
Author(s):  
Keily Jannina Muñoz-Walter ◽  
Carlos Omar Soto-González
Keyword(s):  
Scientific Method ◽  
Financial Analysis ◽  
Financial Statements ◽  
Financial Health ◽  
Financial Situation ◽  
Research Article ◽  
Qualitative Descriptive ◽  
Descriptive Approach ◽  
The Impact ◽  
Investigative Process

This research article focused on evaluating the economic-financial situation of the company REIPROACERO SA, through the application of financial analysis methods and financial ratios, in order to determine the impact caused by the COVID-19 pandemic. On the other hand, within the investigative process the scientific method is applied, since it allowed to have an approach to the fact of interest, having contact with the data and information and real facts, which provided clues for the formulation of hypotheses and antecedents, building knowledge and leading to the verification of the same. Likewise, the qualitative descriptive approach was used, since the Financial Statements of the company, obtained from the Superintendencia de Compañias, Valores y Seguros, were analyzed; with a documentary design because information was obtained from scientifically recognized sources such as journals, articles in order to scientifically strengthen research. Where the results obtained showed excessive liquidity, low profitability and poor portfolio rotation.

scholarly journals Pengaruh Return On Equity, Rasio Operasi, Dan Cash Ratio Terhadap Tingkat Kesehatan Keuangan Yang Dimoderasi Oleh Penyertaan Modal dan Efektivitas Penagihan (Studi pada PDAM Bantul Tahun 2009-2019)

2020 ◽  
Vol 3 (2) ◽  
pp. 111-124
Author(s):  
Arinto Hendro Budiantoro ◽  
◽  
Sri Hermuningsih ◽  
Gendro Wiyono ◽  
◽  
...  
Keyword(s):  
Direct Investment ◽  
Profit Margin ◽  
Net Income ◽  
Financial Health ◽  
Return On Equity ◽  
Industrial Activities ◽  
Net Profit ◽  
Investment Capital ◽  
The Government ◽  
A Company

The finacial health of a company pertains its effort to mantain its survivability and industrial activities as well as measuring how far as a business entity can ensure its sound operation. The level of a company’s finacial health can be known by measuring its finacial performance. In this research financial health is studied with its correlation with Return On Equity, Operating Ratio, Cash Ratio, Equity Participation, and Colection Effectiveness. Return On Equity (ROA) measures the effectiveness of a company in maximizing its assets. Operating Ratio in this study relies on Net Profit Margin (NPM). This indicates how far the percentage of net income coming from each sale. Cash ratio is a measurement of minimum liquidity that a company must maintain. Equity Participation in this research refers to investment capital provided by the government either as equity or in the form of direct investment. Collection effectiveness describes the ratio between results from collection attempts relative to specified target.

scholarly journals Evaluation of Pre and Post Demerger-Merger Performance: Using ABN AMRO Bank as an Example

2017 ◽  
Vol 9 (2) ◽  
pp. 196 ◽  
Author(s):  
Han Bao
Keyword(s):  
Significant Influence ◽  
Financial Analysis ◽  
Financial Ratios ◽  
Statistical Techniques ◽  
Return On Equity ◽  
Paired Sample ◽  
Merger Analysis ◽  
Net Profit ◽  
Asset Turnover ◽  
The Impact

This study attempts to measure the impact of simultaneously demerger and merger over the financial performance of ABN AMRO Bank for the period 2007-2013 by using the DuPont system of financial analysis. ABN AMRO Bank N.V. is a Dutch state-owned bank with headquarters in Amsterdam. The bank demerged from Royal Bank of Scotland Group (RBS) in the first quarter of 2010 and merged with Fortis Bank Nederland from July 1, 2010. Two statistical techniques are used in this study; first the analysis of pre and post Demerger-Merger financial ratios is drawn and second paired sample t-test is used. Based on the analysis of 3 years pre and post Demerger-Merger financial ratios and data of ABN AMRO Bank, the result shows that the event of merger-demerger has no significant influence on the bank’s Net profit margin, Total asset turnover, Return on equity and Equity multiplier. This research fills the gap of Demerger-Merger analysis in the bank industry by using DuPont system of financial analysis.

scholarly journals Assessment of Financial Health of Selected Transport Companies Conducting Business in the Public Line Transport

2018 ◽  
Vol 47 (3) ◽  
pp. 225-232
Author(s):  
Martin Telecky ◽  
Jiri Cejka
Keyword(s):  
Financial Management ◽  
Financial Analysis ◽  
Comparison Method ◽  
Diagnostic Methods ◽  
Classification Models ◽  
Financial Health ◽  
The Public ◽  
Health Values ◽  
The Past ◽  
The Given

As a part of their business, the transport companies provide the traffic services in the given region. For the needs of efficient managerial or financial management, it is necessary to know the detail financial analysis upon which the financial health of the company can be determined. The financial analysis utilizes the diagnostic methods which evaluates the company´s management from the viewpoint of the past, the presence and the expected future. Based on the financial health values, we can avoid future problems. The managers are warned against the possible bankruptcy in time. By selecting the appropriate classification models applied to the Czech environment, the financial situations of the carriers can be found out. Then, the intercompany comparison method is applied to assess the economic situation of selected carriers. The results achieved after applying the classification models and the intercompany comparison method serve as the key outcome of verification of credibility of selected classification models.

scholarly journals THE EFFECT OF COMPANY SIZE, SALES GROWTH, CURRENT RATIO (CR), NET PROFIT MARGIN (NPM) AND RETURN ON EQUITY (ROE) ON STOCK PRICES

2019 ◽  
Vol 9 (1) ◽  
Author(s):  
Nursiam Nursiam ◽  
Vicky Sari Rahayu
Keyword(s):  
Regression Analysis ◽  
Stock Prices ◽  
Sampling Technique ◽  
Company Size ◽  
Sales Growth ◽  
Current Ratio ◽  
Internal Factors ◽  
Return On Equity ◽  
Share Prices ◽  
Net Profit

This research focuses on how several internal factors influence the company’s stock prices through the company analysis and based on previous studies that have often been done with no consistent results. The purpose of this research is to analyze the size of the company, sales growth, CR, NPM and ROE as a review of the company's share prices on the Indonesia Stock Exchange's LQ45 Index. This research used a purposive sampling technique. Before employing the data analysis, a classic assumption test was performed. The hypothesis testing was carried out using multiple regression analysis. The results showed that the size of the company, sales growth, the NPM, and the ROE affect the stock prices, whereas the CR does not affect stock prices.

scholarly journals Financial Analysis Of Various Companies In The Pigs Group Of Countries

2015 ◽  
Vol 3 (12) ◽  
pp. 84-93
Author(s):  
Joseph Henry Jurkowski ◽  
Dion D. Daly
Keyword(s):  
Return On Investment ◽  
World Economy ◽  
Financial Analysis ◽  
Return On Assets ◽  
Current Ratio ◽  
Return On Equity ◽  
Book Value ◽  
Number Of Factors ◽  
Net Profit ◽  
Investment Opportunities

This paper attempts to examine and offer insight in the investment opportunities in several industries of different sizes located in two of the PIGS countries (Portugal, Italy, Greece, and Spain) looking at their similarities/differences as well as anomalies in comparison to their US counterpart. These companies were chosen because of a number of factors including size, age, and relevance to the current world economy:• The Buckle Corporation (US) and Inditex (SPAIN)• Coach (US) and Prada (ITALY)• Ford (US) and Fiat (ITALY)• Verizon Wireless (US) and Telefonica S.A.(SPAIN)By examining pertinent financial ratios, namely Net profit margin, Current ratio, Quick ratio, return on Assets, return on Equity, return on Investment, P/E ratio, and Price to Book Value ratio, and using various statistical methods we have determined the optimum investment alternatives.

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