Average settlement period for trade receivables

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Reference no: EM13659

Mina Patel has seen attractive advertisements for Dixons Retail plc and its UK-based brands. She is also aware of the intense competition between retailers of electronic and electrical goods, at a time of global economic uncertainty. Mina has recently inherited several thousand pounds and has started building a portfolio of investments and she seeks your advice on whether or not to buy shares in the company.

She has provided you with the subsequent summarised information taken from the Annual Report and Accounts 2011/12 of Dixons Retail plc, for the 52 weeks ended 28 April 2012 and 30 April 2011.

* Consider that all sales and purchases are made on credit rather than by cash payment.

Note that figures are extracted from the consolidated financial statements of the Group.

The share price of Dixons Retail plc in April 2012 is £0.18 per share (£0.11 pence in 2011) and it has been around this level for the past few months. The retail association to which Dixons Retail plc belongs compiles ratios taken from the annual accounts of its members, and from other sources, and you have obtained the subsequent recent industry averages for some key ratios:

  1. gross profit margin
  2. current ratio
  3. acid test ratio
  4. average settlement period for trade receivables
  5. average inventories turnover period
  6. gearing ratio
  7. price/earnings ratio

(a) Calculate the above ratios 1-7 for Dixons Retail plc for the 2012 and 2011 periods.

(b) Comment on how the company's overall performance compares to the average for its industry, pointing out any significant features, assumptions and limitations of the information used to analyse the company's performance.

(c) On the basis of the data available, what advice would you give to Mina Patel about investing in shares in Dixons Retail plc? In compiling your advice, comment on the differential risks and returns investors may expect from investing in shares as opposed to bank deposit accounts. What further information, in addition to the financial information in question (a), would you advise Mina Patel to seek before she makes her decision about investing in the shares of Dixons Retail plc?

Reference no: EM13659

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