Write memo to managing director of worst performing company

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Reference no: EM13935472 , Length: 2700 Words

Accounting and Finance for Managers-ACC3015 

Question

The following financial data (a,b,c)is forthree retail businesses, which are listed on the London Stock Exchange.

a)  Tesco PLC

Tesco PLC

 

 

 

 

 

Annual Ratios

 

 

 

 

 

[GBP Millions]

 

 

 

 

 

 

22-Feb-2014

23-Feb-2013

25-Feb-2012

26-Feb-2011

27-Feb-2010

Financial Strength

 

 

 

 

 

Current Ratio

0.61

0.66

0.64

0.65

0.71

Quick/Acid Test Ratio

0.42

0.43

0.43

0.45

0.51

Working Capital

-8,314.0

-6,520.0

-6,896.0

-6,123.0

-4,623.0

Long Term Debt/Equity

0.63

0.60

0.56

0.59

0.80

Total Debt/Equity

0.76

0.65

0.66

0.67

0.91

Long Term Debt/Total Capital

0.36

0.37

0.34

0.35

0.42

Total Debt/Total Capital

0.43

0.39

0.40

0.40

0.48

Interest Coverage

24.82

32.63

-

217.61

72.02

Payout Ratio

62.15%

77.40%

37.51%

42.00%

44.49%

Effective Tax Rate

15.36%

25.72%

21.64%

23.73%

26.45%

Total Capital

25,928.0

27,477.0

29,524.0

27,610.0

27,869.0

 

 

 

 

 

 

Efficiency

 

 

 

 

 

Asset Turnover

1.27

1.26

1.30

1.30

1.24

Inventory Turnover

16.27

16.14

17.31

18.78

19.38

Days In Inventory

22.43

22.61

21.08

19.43

18.84

Receivables Turnover

11.87

12.76

13.90

14.61

15.95

Days Receivables Outstanding

30.75

28.61

26.26

24.98

22.89

Revenue/Employee

124,513

125,097

122,993

123,795

120,548

Operating Income/Employee

5,154

4,700

8,047

8,021

7,323

EBITDA/Employee

8,177

7,766

10,855

10,929

10,254

 

 

 

 

 

 

Profitability

 

 

 

 

 

Gross Margin

6.31%

6.55%

8.44%

8.48%

8.10%

Operating Margin

4.14%

3.76%

6.54%

6.48%

6.07%

EBITDA Margin

6.57%

6.21%

8.83%

8.83%

8.51%

EBIT Margin

4.14%

3.76%

6.54%

6.48%

6.07%

Pretax Margin

3.55%

3.24%

6.32%

6.02%

5.58%

Net Profit Margin

3.01%

2.42%

4.94%

4.57%

4.09%

COGS/Revenue

93.69%

93.45%

91.56%

91.52%

91.90%

SG&A Expense/Revenue

2.61%

2.34%

2.52%

2.71%

2.68%

 

 

 

 

 

 

Management Effectiveness

 

 

 

 

 

Return on Assets

3.81%

3.03%

6.46%

5.96%

5.10%

Return on Equity

12.22%

8.90%

18.40%

17.74%

16.96%

 

 

 

 

 

 

Valuation

 

 

 

 

 

Free Cash Flow/Share

0.00

-0.02

0.09

0.09

0.22

Operating Cash Flow/Share

0.36

0.35

0.55

0.53

0.59

 

 

 

 

 

 

Current Market Multiples

 

 

 

 

 

Market Cap/Earnings (TTM)

17.55

 

 

 

 

Market Cap/Equity (MRQ)

1.12

 

 

 

 

Market Cap/Revenue (TTM)

0.24

 

 

 

 

Market Cap/EBIT (TTM)

6.02

 

 

 

 

Market Cap/EBITDA (TTM)

3.75

 

 

 

 

Enterprise Value/Earnings (TTM)

28.04

 

 

 

 

Enterprise Value/Equity (MRQ)

1.79

 

 

 

 

Enterprise Value/Revenue (TTM)

0.39

 

 

 

 

Enterprise Value/EBIT (TTM)

9.62

 

 

 

 

Enterprise Value/EBITDA (TTM)

5.99

 

 

 

 

 

b)  Morrisons PLC

 

WM Morrison Supermarkets PLC

 

 

 

 

 

Annual Ratios

 

 

 

 

 

[GBP Millions]

 

 

 

 

 

 

02-Feb-2014

03-Feb-2013

29-Jan-2012

30-Jan-2011

31-Jan-2010

Financial Strength

 

 

 

 

 

Current Ratio

0.50

0.58

0.57

0.55

0.51

Quick/Acid Test Ratio

0.16

0.20

0.21

0.21

0.19

Working Capital

-1,443.0

-992.0

-981.0

-948.0

-1,060.0

Long Term Debt/Equity

0.53

0.46

0.29

0.19

0.21

Total Debt/Equity

0.65

0.47

0.31

0.19

0.25

Long Term Debt/Total Capital

0.32

0.31

0.22

0.16

0.17

Total Debt/Total Capital

0.39

0.32

0.24

0.16

0.20

Payout Ratio

-127.08%

44.28%

40.10%

40.10%

35.96%

Effective Tax Rate

-

26.39%

27.14%

27.69%

30.30%

Total Capital

7,725.0

7,662.0

7,094.0

6,472.0

6,169.0

 

 

 

 

 

 

Efficiency

 

 

 

 

 

Asset Turnover

1.66

1.78

1.86

1.84

1.81

Inventory Turnover

20.34

21.96

23.54

25.24

26.79

Days In Inventory

17.95

16.62

15.50

14.46

13.62

Receivables Turnover

87.31

81.97

78.15

88.84

77.05

Days Receivables Outstanding

4.18

4.45

4.67

4.11

4.74

Revenue/Employee

337,953

322,481

308,961

282,722

276,646

Operating Income/Employee

-1,816

16,893

17,020

15,509

16,283

EBITDA/Employee

5,620

23,373

22,827

20,982

21,776

 

 

 

 

 

 

Profitability

 

 

 

 

 

Gross Margin

6.07%

6.66%

6.89%

6.97%

6.89%

Operating Margin

-0.54%

5.24%

5.51%

5.49%

5.89%

EBITDA Margin

1.66%

7.25%

7.39%

7.42%

7.87%

EBIT Margin

-0.54%

5.24%

5.51%

5.49%

5.89%

Pretax Margin

-1.00%

4.85%

5.36%

5.30%

5.57%

Net Profit Margin

-1.35%

3.57%

3.91%

3.84%

3.88%

COGS/Revenue

93.93%

93.34%

93.11%

93.03%

93.11%

SG&A Expense/Revenue

2.01%

1.85%

1.86%

1.96%

2.04%

 

 

 

 

 

 

Management Effectiveness

 

 

 

 

 

Return on Assets

-2.24%

6.35%

7.26%

7.06%

7.04%

Return on Equity

-4.80%

12.18%

12.76%

12.19%

12.63%

 

 

 

 

 

 

Valuation

 

 

 

 

 

Free Cash Flow/Share

-0.13

0.05

0.05

0.12

-0.06

Operating Cash Flow/Share

0.31

0.47

0.37

0.34

0.28

 

 

 

 

 

 

Current Market Multiples

 

 

 

 

 

Market Cap/Earnings (TTM)

-12.70

 

 

 

 

Market Cap/Equity (MRQ)

0.88

 

 

 

 

Market Cap/Revenue (TTM)

0.24

 

 

 

 

Market Cap/EBIT (TTM)

6.64

 

 

 

 

Market Cap/EBITDA (TTM)

4.09

 

 

 

 

Enterprise Value/Earnings (TTM)

-20.63

 

 

 

 

Enterprise Value/Equity (MRQ)

1.43

 

 

 

 

Enterprise Value/Revenue (TTM)

0.39

 

 

 

 

Enterprise Value/EBIT (TTM)

10.78

 

 

 

 

Enterprise Value/EBITDA (TTM)

6.64

 

 

 

 

 

c)  Sainsbury PLC

J Sainsbury plc

 

 

 

 

 

Annual Ratios

 

 

 

 

 

[GBP Millions]

 

 

 

 

 

 

15-Mar-2014

16-Mar-2013

17-Mar-2012

19-Mar-2011

20-Mar-2010

Financial Strength

 

 

 

 

 

Current Ratio

0.64

0.61

0.65

0.59

0.66

Quick/Acid Test Ratio

0.48

0.25

0.33

0.27

0.36

Working Capital

-2,403.0

-1,214.0

-1,104.0

-1,221.0

-940.0

Long Term Debt/Equity

0.37

0.45

0.46

0.43

0.47

Total Debt/Equity

0.46

0.48

0.48

0.44

0.49

Long Term Debt/Total Capital

0.26

0.30

0.31

0.30

0.32

Total Debt/Total Capital

0.32

0.32

0.33

0.31

0.33

Payout Ratio

45.83%

52.19%

50.36%

43.86%

44.22%

Effective Tax Rate

20.27%

22.02%

25.16%

22.61%

20.19%

Total Capital

8,787.0

8,619.0

8,488.0

7,837.0

7,396.0

 

 

 

 

 

 

Efficiency

 

 

 

 

 

Asset Turnover

1.64

1.86

1.88

1.90

1.91

Inventory Turnover

22.65

22.88

24.09

26.34

27.15

Days In Inventory

16.11

15.95

15.15

13.86

13.44

Receivables Turnover

25.04

85.67

78.64

93.17

129.22

Days Receivables Outstanding

14.58

4.26

4.64

3.92

2.82

Revenue/Employee

484,798

474,603

456,844

438,711

422,072

Operating Income/Employee

20,425

17,963

17,910

17,692

15,011

EBITDA/Employee

31,579

28,493

28,135

27,713

25,137

 

 

 

 

 

 

Profitability

 

 

 

 

 

Gross Margin

5.79%

5.48%

5.43%

5.50%

5.42%

Operating Margin

4.21%

3.78%

3.92%

4.03%

3.56%

EBITDA Margin

6.51%

6.00%

6.16%

6.32%

5.96%

EBIT Margin

4.21%

3.78%

3.92%

4.03%

3.56%

Pretax Margin

3.75%

3.31%

3.58%

3.92%

3.67%

Net Profit Margin

2.99%

2.58%

2.68%

3.03%

2.93%

COGS/Revenue

94.21%

94.52%

94.57%

94.50%

94.58%

SG&A Expense/Revenue

1.82%

1.98%

1.88%

1.98%

2.00%

 

 

 

 

 

 

Management Effectiveness

 

 

 

 

 

Return on Assets

4.90%

4.81%

5.04%

5.75%

5.60%

Return on Equity

12.09%

10.42%

10.73%

12.32%

12.52%

 

 

 

 

 

 

Valuation

 

 

 

 

 

Free Cash Flow/Share

0.01

-0.06

-0.10

-0.16

-0.02

Operating Cash Flow/Share

0.49

0.52

0.56

0.46

0.54

 

 

 

 

 

 

Current Market Multiples

 

 

 

 

 

Market Cap/Earnings (TTM)

185.15

 

 

 

 

Market Cap/Equity (MRQ)

0.83

 

 

 

 

Market Cap/Revenue (TTM)

0.19

 

 

 

 

Market Cap/EBIT (TTM)

5.26

 

 

 

 

Market Cap/EBITDA (TTM)

3.15

 

 

 

 

Enterprise Value/Earnings (TTM)

248.56

 

 

 

 

Enterprise Value/Equity (MRQ)

1.12

 

 

 

 

Enterprise Value/Revenue (TTM)

0.26

 

 

 

 

Enterprise Value/EBIT (TTM)

7.06

 

 

 

 

Enterprise Value/EBITDA (TTM)

4.23

 

 

 

 

 You are required to:

(a) Select and justify at least 10 financial ratios and calculate 2 non-financial ratios to analyse the performance and financial position of the three companies. You are expected to use charts to compare performance of the three companies. You will need to look at the audited financial statement and carry out further research to explain the performance of the company over the five years. For clarity, you are expected to rank the companies based on the individual benchmarks and overall.

(b) Write a memo to the managing director of the worst performing company with recommendations of how the financial performance of the business can be improved.

(c) Outline the limitations of relying on financial ratios to interpret firm performance?

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Reference no: EM13935472

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