financial statement analysis pdf of tata motors

Financial Statement Analysis of Leverage and How It Informs About Proﬁtability and Price-to-Book Ratios ppt

Ngày tải lên : 23/03/2014, 02:20

... 2001). Panels B of Tables 1 and 2 present the analysis of the effects of operati ng liability leverage. Unlevered proﬁtability, ROOA, has a mean (median) of 8.7(8.2)% compared with a mean (median) of 11.4(10.1)% ... ratio. FINANCIAL STATEMENT ANALYSIS OF LEVERAGE 539 3.4. Time-Series Variation The measurement of operating liabilities has changed over time. Speciﬁcally, standards pertaining to the recognition of ... Thus, for the persistence of ROCE to increase in OLLEV, at least one of the following explanations must hold: (1) operating liabilities FINANCIAL STATEMENT ANALYSIS OF LEVERAGE 549 that our...

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Accounting & Financial Statement Analysis

Ngày tải lên : 29/10/2013, 01:15

... the following sections of companies’ reports: ➢ Financial statements ➢ Notes to financial statements ➢ Supplementary information Each of these sections of the companies’ financial reports will ... Stockholders 36 Financial Highlights 38 Management’s Discussion and Analysis 38 Financial Statements 40 Income Statement 40 Balance Sheet 41 Cash Flow Statement 41 Notes to Consolidated Statements ... manipulation of financial information ❏ Serves as a standard language of recording financial performance ❏ Allows company officers, investors, and general public to assess a firm’s financial performance ❏...

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Tài liệu FINANCIAL SYSTEMS & ANALYSIS pdf

Ngày tải lên : 22/12/2013, 15:15

... cheques FINANCIAL SYSTEMS & ANALYSIS INVENTORY & CASH Example of control test ã Petty Cash Test of petty cash vouchers for appropriate authorizations  Test cancellations of paid cash ... should be done daily or weekly  Examine evidence of independents checks of bank reconciliations (signature)  Examine evidence of follow up of outstanding items on the bank reconciliation. ... being stolen See Purchase returns INVENTORY ã Objectives of control Inventory level are in keeping with the needs of ã Production of raw material ã Customer demand (finished goods) Inventory...

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Tài liệu -Financial-Statement-Analysis pptx

Ngày tải lên : 25/01/2014, 11:20

... Terms ã Financial analysis ã Horizontal financial statements analysis ã Vertical financial statements analysis ã Cross sectional financial statement analysis Introduction Financial analysis: ... Ashfaq | Financial Statement Analysis 12 Financial Analysis revised Page 8 of 54 pages. Chapter: 17: Module 3.4: Sensitivity Analysis of ICT Invest Session 1: Building a Financial Analysis ... the company’s affairs. The Objectives of Financial Statement Analysis The overall objective of financial statement analysis is the examination of a firm’s financial position and returns in relation...

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Financial Reporting, Financial Statement Analysis, and Valuation A Strategic Perspective pot

Ngày tải lên : 14/03/2014, 22:20

... Assessing the extent of auditing needed to form an opinion about a client’s financial statements OVERVIEW OF FINANCIAL STATEMENT ANALYSIS We view effective financial statement analysis as a three-legged ... iv About the Authors xvii Chapter 1 Overview of Financial Reporting, Financial Statement Analysis, and Valuation 1 Overview of Financial Statement Analysis 2 Step 1: Identify the Industry Economic ... Wall Street and around the world for financial statement analysis and valuation. Given the profound importance of financial reporting, financial statement analysis, and valu ation, and given...

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Financial Reporting, Financial Statement Analysis, and Valuation A Strategic Perspective docx

Ngày tải lên : 22/03/2014, 09:20

... Blocks for Financial Statement Analysis Financial Statement Analysis Economics Financial Statements Strategy EXHIBIT 1.2 The Six Interrelated Sequential Steps in Financial Statement Analysis 1. ... iv About the Authors xvii Chapter 1 Overview of Financial Reporting, Financial Statement Analysis, and Valuation 1 Overview of Financial Statement Analysis 2 Step 1: Identify the Industry Economic ... States Financial Reporting, Financial Statement Analysis, and Valuation A Strategic Perspective 7e James M. Wahlen Professor of Accounting James R. Hodge Chair of Excellence Kelley School of...

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FINANCIAL STATEMENT ANALYSIS

Ngày tải lên : 25/03/2014, 11:05

... 7.6 1,500 Viet Nam 5.9 1,000 Taiwan 5.1 2,500 24 Analysis of Short Term Financial Position or Test of Liquidity: Ratio Analysis Liquidity Profitability Ratio Ratio Efficiency Ratio Trade creditors; ... operating expenses and volume of sales. Expense ratios are calculated by dividing each item of expense or group of expenses with the net sales so analyse the cause of variation of the operating ratio. ... Ratio of factory overheads to sales: (Factory expenses / Net sales) ì 100 ã Ratio of office and administration expenses to sales: (Office and administration expenses / Net sales) ì 100 ã Ratio of...

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financial statement analysis

Ngày tải lên : 25/03/2014, 11:42

... Ratios including Gross Profit, Operating Profit and Net Profit Ratio. Operating Profit figures for Maruti and Tata are comparable but Net Profit Ratio for Maruti exceeds Tata by considerable margin. ... For Tata Motors Considering the Company’s financial performance, the Directors recommended a dividend of 4/- per share (200%) on the capital of 2,70,77,31,241 Ordinary Shares of `2/- ... Sheet, the Profit and Loss Statement and the Cash Flow Statement dealt with by this report are in agreement with the books of account and the Balance Sheet, the Profit and Loss Statement and...

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financial statement analysis tools

Ngày tải lên : 25/03/2014, 11:44

... 119 Operating Profit Margin 119 Net Profit Margin 120 Return on Total Assets 120 Return on Equity 121 Return on Common Equity 121 Du Pont Analysis of ROE 123 T ABLE 4-1 (CONTINUED) S UMMARY OF FINANCIAL ... %== CHAPTER 4: Financial Statement Analysis Tools 122 Du Pont Analysis The return on equity (ROE) is important to both managers and investors. The effectiveness of managers is often measured ... the shareholders of the firm: Gross Profit Margin Gross Profit Sales = Gross Profit Margin 600.00 3,850.00 15.58%== 10.1558–= Operating Profit Margin Net Operating Income Sales = Operating Profit Margin 149.70 3,850.00 ...

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MANAGEMENT ADVISORY SERVICES FINANCIAL STATEMENT ANALYSIS

Ngày tải lên : 25/03/2014, 11:47

... statement analysis is the common-size financial statement. What does this tool enable the financial analyst to do? a. Evaluate financial statements of companies within a given industry of approximately ... and that the profit margin will remain at 15% of sales. Which of the following statements is correct? A. Profit will grow by 25%. B. The profit margin will grow by 15%. C. Profit will grow ... higher than the after-tax cost of long-term debt, then leverage is positive, and the common stockholders will benefit. c. The results of financial statements analysis are of value only when viewed...

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advance financial statement analysis

Ngày tải lên : 25/03/2014, 11:48

... cost of goods sold (COGS), but the temporary impact is a direct boost in pre-tax profits of half a billion dollars. To summarize, an aging asset base - the result of the company disposing of ... current profits of $355 million. Goodwill Goodwill is created when one company (the buyer) purchases another company (the target). At the time of purchase, all of the assets and liabilities of the ... (represented on the top row of the box below): To illustrate the parsing of revenues, we will use the latest annual report from Office Depot (ticker: ODP), a global retail supplier of office products and...

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financial statement analysis MSC textile

Ngày tải lên : 25/03/2014, 12:15

... of Contents ã Preface ã Spread Sheet ã Trend Analysis ã Graphical representation of ratio ã Comments on Trend analysis ã Common Size Analysis ã Comments on common size analysis ã Index Size Analysis ã ... in Days Profatibality Ratio 0.00% 20.00% 40.00% 60.00% 2003 2004 2005 Years Percentage ROE ROA / ROI Net Profit Margin Operating Profit Margin Gross Profit Margin Preface Title: Financial Statement Analysis ... items of liabilities are also declining over three Years in relation with the percentage of total assets. The income statement analysis shows that gross profit is increasing but operating profit...

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FINANCIAL STATEMENT ANALYSIS: A TOOL FOR PERFORMANCE EVALUATION

Ngày tải lên : 25/03/2014, 12:15

... information provided in the financial statements is of immense use in making decisions through analysis and interpretation of financial statements (James C. 2002) Financial statement analysis involves ... ADVANTAGES OF RATIOS ANALYSIS Ratio analysis is an important and age-old technique of financial analysis. The following are some of the advantages / Benefits of ratio analysis (Rasid J. 2009): 7 Financial ... companies, and analyzing key financial ratios. 2.2 TOOLS AND TECHNIQUES OF FINANCIAL STATEMENT ANALYSIS Following are the most important tools and techniques of financial statement analysis (Remi A. 2006): 1....

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FINANCIAL STATEMENT ANALYSIS: A TOOL FOR PERFORMANCE EVALUATION

Ngày tải lên : 25/03/2014, 12:15

... chosen for analysis. 3.3 Method of Data Analysis The analysis of the data is based on the following methods or approaches of financial statement analysis: 1. Trend analysis 2. Ratio analysis ... 19 Financial Statement Analysis: A Tool for Performance Evaluation 2.8 LIMITATIONS OF FINANCIAL STATEMENT ANALYSIS Although financial statement analysis is highly useful ... information provided in the financial statements is of immense use in making decisions through analysis and interpretation of financial statements (James C. 2002) Financial statement analysis involves...

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Introduction financial statement analysis

Ngày tải lên : 25/03/2014, 12:16

... aspects of its financial statements. On the other hand, enterprise software companies such as Oracle or PeopleSoft naturally pose above-average accounting risk. Their products are often bundled ... cost of goods sold (COGS) and the LIFO reserve. To illustrate the parsing of revenues, we will use the latest annual report from Office Depot (ticker: ODP), a global retail supplier of office ... dozens of dense footnotes and adjusted numbers offered as alternatives to the recognized numbers contained in the body of the income statement and balance sheet. For example, companies often...