accounting project

2009 2010 2011 2012 2013 2009 2010 2011 2012 2013 2013 2012 2011 2010 2009
Information needed: £- £- £- £- £- £- £- £- £- £- £- £- £- £- £-
BP Average BG Group Average Royal Dutch Shell Average
Gross profit 55 412,00 22 858,00 68 640,00 53 216,00 63 292,00 52 683,60 69 650,00 71 213,00 73 574,00 70 518,00 49 812,00 66 953,40
Sales 246 138,00 308 928,00 386 216,00 388 074,00 396 217,00 345 114,60 13 167,00 13 710,00 17 849,00 19 200,00 19 311,00 16 647,40 451 235,00 467 153,00 470 171,00 378 152,00 278 188,00 408 979,80
Credit sales 246 138,00 308 928,00 386 216,00 388 074,00 396 217,00 345 114,60 13 167,00 13 710,00 17 849,00 19 200,00 19 311,00 16 647,40 451 235,00 467 153,00 470 171,00 378 152,00 278 188,00 408 979,80
Cost of goods sold (cost of sales) 190 726,00 286 070,00 317 576,00 334 858,00 332 925,00 292 431,00 – – – – – – 381 585,00 395 940,00 396 597,00 307 634,00 228 376,00 342 026,40
Net profit before interest and taxation 26 426,00 3 702,00 39 815,00 19 769,00 31 769,00 24 296,20 5 198,00 4 892,00 6 976,00 6 194,00 3 667,00 5 385,40 31 950,00 48 755,00 54 170,00 34 348,00 20 478,00 37 940,20
Net profit after tax 16 544,00 (3 669,00) 25 609,00 11 251,00 23 758,00 14 698,60 3 464,00 3 493,00 4 296,00 4 617,00 2 450,00 3 664,00 16 526,00 26 960,00 31 093,00 20 474,00 12 718,00 21 554,20
Interest expense 1 110,00 1 170,00 1 187,00 1 072,00 1 068,00 1 121,40 214,00 215,00 208,00 360,00 283,00 256,00 1 642,00 1 757,00 1 373,00 996,00 542,00 1 262,00
Payables at the beginning 41 406,00 41 406,00 51 941,00 58 016,00 53 548,00 49 263,40 2 592,00 2 592,00 4 388,00 5 342,00 2 592,00 3 501,20 70 112,00 70 112,00 72 839,00 81 846,00 76 550,00 74 291,80
Payables at the end 41 406,00 51 941,00 58 016,00 53 548,00 56 119,00 52 206,00 2 592,00 4 388,00 5 342,00 5 301,00 5 631,00 4 650,80 70 112,00 72 839,00 81 846,00 76 550,00 67 161,00 73 701,60
Average payables 41 406,00 46 673,50 54 978,50 55 782,00 54 833,50 50 734,70 2 592,00 3 490,00 4 865,00 5 321,50 4 111,50 4 076,00 70 112,00 71 475,50 77 342,50 79 198,00 71 855,50 73 996,70
Total Assets at beginning 235 968,00 235 968,00 272 262,00 292 907,00 300 466,00 267 514,20 26 282,00 26 282,00 50 299,00 61 440,00 65 290,00 45 918,60 357 512,00 357 512,00 350 294,00 337 474,00 322 560,00 345 070,40
Total Assets at end 235 968,00 272 262,00 292 907,00 300 466,00 305 690,00 281 458,60 26 282,00 50 299,00 61 440,00 65 290,00 65 974,00 53 857,00 357 512,00 350 294,00 337 474,00 322 560,00 292 181,00 332 004,20
Average Total Assets 235 968,00 254 115,00 282 584,50 296 686,50 303 078,00 274 486,40 26 282,00 38 290,50 55 869,50 63 365,00 65 632,00 49 887,80 357 512,00 353 903,00 343 884,00 330 017,00 307 370,50 338 537,30
Inventory at beginning 22 605,00 22 605,00 26 218,00 26 073,00 28 203,00 25 140,80 476,00 476,00 655,00 768,00 792,00 633,40 30 009,00 30 009,00 30 781,00 28 976,00 29 348,00 29 824,60
Inventory at end 22 605,00 26 218,00 26 073,00 28 203,00 29 231,00 26 466,00 476,00 655,00 768,00 792,00 838,00 705,80 30 009,00 30 781,00 28 976,00 29 348,00 27 410,00 29 304,80
Average inventory 22 605,00 24 411,50 26 145,50 27 138,00 28 717,00 25 803,40 476,00 565,50 711,50 780,00 815,00 669,60 30 009,00 30 395,00 29 878,50 29 162,00 28 379,00 29 564,70
Trade debtors at beginning 31 284,00 31 284,00 38 123,00 44 904,00 38 702,00 36 859,40 2 923,00 2 923,00 5 994,00 7 375,00 6 369,00 5 116,80 63 638,00 63 638,00 65 403,00 79 509,00 70 102,00 68 458,00
Trade debtors at end 31 284,00 38 123,00 44 904,00 38 702,00 41 219,00 38 846,40 2 923,00 5 994,00 7 375,00 6 369,00 6 900,00 5 912,20 63 638,00 65 403,00 79 509,00 70 102,00 59 323,00 67 595,00
Average trade debtors 31 284,00 34 703,50 41 513,50 41 803,00 39 960,50 37 852,90 2 923,00 4 458,50 6 684,50 6 872,00 6 634,50 5 514,50 63 638,00 64 520,50 72 456,00 74 805,50 64 712,50 68 026,50
Current assets 67 653,00 89 725,00 89 778,00 92 069,00 96 840,00 87 213,00 5 212,00 9 965,00 12 216,00 11 749,00 14 130,00 10 654,40 103 343,00 114 734,00 119 777,00 112 894,00 96 457,00 109 441,00
Current liabilities 59 320,00 82 832,00 83 456,00 76 329,00 72 812,00 74 949,80 5 148,00 8 886,00 9 085,00 8 165,00 8 234,00 7 903,60 93 258,00 96 979,00 102 659,00 100 552,00 84 789,00 95 647,40
Shareholders equity 101 613,00 94 987,00 111 568,00 118 546,00 129 302,00 111 203,20 14 186,00 26 328,00 29 511,00 32 948,00 31 960,00 26 986,60 181 148,00 176 182,00 159 966,00 149 780,00 138 135,00 161 042,20
Cash and cash equivalents 8 339,00 18 556,00 14 177,00 19 635,00 22 520,00 16 645,40 693,00 2 533,00 3 601,00 4 434,00 6 208,00 3 493,80 9 696,00 18 550,00 11 292,00 13 444,00 9 719,00 12 540,20
Total liabilities 133 855,00 176 371,00 180 322,00 180 714,00 175 283,00 169 309,00 11 897,00 23 615,00 31 929,00 32 342,00 34 014,00 26 759,40 176 364,00 174 112,00 177 508,00 172 780,00 154 046,00 170 962,00
Long term (non-current) liabilities 74 535,00 92 492,00 96 328,00 103 539,00 102 471,00 93 873,00 6 749,00 14 625,00 22 745,00 24 019,00 25 780,00 18 783,60 83 106,00 77 133,00 74 849,00 72 228,00 69 257,00 75 314,60
Dividends announced (declared) 10 483,00 2 627,00 4 072,00 5 294,00 5 441,00 5 583,40 446,00 815,00 871,00 864,00 952,00 789,60 11 590,00 11 247,00 10 895,00 10 717,00 10 591,00 11 008,00
Operating cash flows 27 716,00 13 616,00 22 218,00 20 479,00 21 100,00 21 025,80 3 544,00 6 386,00 6 982,00 7 995,00 7 817,00 6 544,80 40 440,00 46 140,00 36 771,00 27 350,00 21 488,00 34 437,80

Ratio 2009 2010 2011 2012 2013 2009 2010 2011 2012 2013 Ratio 2009 2010 2011 2012 2013
AED m AED m AED m AED m
Profitability/Performance ratios BP BG Group Profitability/Performance ratios Royal Dutch Shell
ROCE ROCE
EBIT/capital employed 15% 2% 20% 9% 14% 12% 25% 17% 15% 11% 6% 15% EBIT/capital employed 12% 19% 22% 15% 9% 16%
Return on equity Return on equity
Net income/shareholders equity 16% -4% 23% 9% 18% 13% 24% 13% 15% 14% 8% 15% Net income/shareholders equity 9% 15% 19% 14% 9% 13%
Gross profit margin 22,51 7,40 17,77 13,71 15,97 15,47 0,00 0,00 0,00 0,00 0,00 0,00 Gross profit margin 15,44 15,24 15,65 18,65 17,91 16,58
(Gross profit / sales) x 100 (Gross profit / sales) x 100
Operating profit margin 10,74 1,20 10,31 5,09 8,02 7,07 39,48 35,68 39,08 32,26 18,99 33,10 Operating profit margin 7,08 10,44 11,52 9,08 7,36 9,10
operating profit/sales*100 operating profit/sales*100
Net profit margin 6,72 -1,19 6,63 2,90 6,00 4,21 26,31 25,48 24,07 24,05 12,69 22,52 Net profit margin 3,66 5,77 6,61 5,41 4,57 5,21
(Net profit after tax / sales) x 100 (Net profit after tax / sales) x 100

Asset efficiency ratios Asset efficiency ratios
Asset turnover 1,04 1,22 1,37 1,31 1,31 1,25 0,50 0,36 0,32 0,30 0,29 0,36 Asset turnover 1,26 1,32 1,37 1,15 0,91 1,20
revenue/average total assets revenue/average total assets
Accounts Payable Turnover Ratio 4,61 6,13 5,78 6,00 6,07 5,72 0,00 0,00 0,00 0,00 0,00 0,00 Accounts Payable Turnover Ratio 5,44 5,54 5,13 3,88 3,18 4,63
cost of goods sold/average payables cost of goods sold/average payables
Return on total assets 11,20 1,46 14,09 6,66 10,48 8,78 19,78 12,78 12,49 9,78 5,59 12,08 Return on total assets 8,94 13,78 15,75 10,41 6,66 11,11
(NPBIT / Average total assets) (NPBIT / Average total assets)
Inventory Turnover 8,44 0,09 0,08 0,08 0,09 1,75 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! Inventory Turnover 0,08 0,08 0,08 0,09 0,12 0,09
(Average inventory held / Cost of sales) x 365 (Average inventory held / Cost of sales) x 365
Average settlement period for debtors 46,39 41,00 39,23 39,32 36,81 40,55 81,03 118,70 136,69 130,64 125,40 118,49 Average settlement period for debtors 51,48 50,41 56,25 72,20 84,91 63,05
(Average trade debtors / Credit sales) x 365 (Average trade debtors / Credit sales) x 365

Liquidity ratios Liquidity ratios
Current ratio 1,14 1,08 1,08 1,21 1,33 1,17 1,01 1,12 1,34 1,44 1,72 1,33 Current ratio 1,11 1,18 1,17 1,12 1,14 1,14
Current assets / current liabilities Current assets / current liabilities
Quick ratio Quick ratio
(Current assets-inventory)/current liabilities 0,76 0,79 0,76 0,85 0,94 0,82 0,92 1,06 1,27 1,34 1,62 1,24 (Current assets-inventory)/current liabilities 0,79 0,87 0,88 0,83 0,80 0,83
Cash ratio Cash ratio
Cash and cash equivalents/current liabilities 0,14 0,22 0,17 0,26 0,31 0,22 0,13 0,29 0,40 0,54 0,75 0,42 Cash and cash equivalents/current liabilities 0,10 0,19 0,11 0,13 0,11 0,13

Gearing/Financial measurements Gearing/Financial measurements
Total debt to equity ratio Total debt to equity ratio
Long term liabilities / (share capital + reserves + retained profits + LTL) 73,35 97,37 86,34 87,34 79,25 84,73 47,58 55,55 77,07 72,90 80,66 66,75 Long term liabilities / (share capital + reserves + retained profits + LTL) 46% 44% 47% 48% 50% 0,47
Total Debt Ratio Total Debt Ratio
total liabilities/total assets 57% 69% 64% 61% 58% 62% 45% 62% 57% 51% 52% 53% total liabilities/total assets 49% 49% 52% 52% 50% 51%
Interest cover Interest cover
NPBIT / interest expense 23,81 3,16 33,54 18,44 29,75 21,74 24,29 22,75 33,54 17,21 12,96 22,15 NPBIT / interest expense 19,46 27,75 39,45 34,49 37,78 31,79
Equity multiplier Equity multiplier
total assets/shareholders equity 2,32 2,68 2,53 2,50 2,34 2,48 1,85 1,45 1,89 1,92 2,05 1,84 total assets/shareholders equity 1,97 2,01 2,15 2,20 2,23 2,11

Return on investment measurements Return on investment measurements
Dividend cover Dividend cover
NPBIT / dividends 2,52 1,41 9,78 3,73 5,84 4,66 11,65 6,00 8,01 7,17 3,85 7,34 NPBIT / dividends 2,76 4,33 4,97 3,21 1,93 3,44
Dividends per share Dividends per share
Dividends announced during period / number of shares on issue 0,70 0,70 0,64 0,64 0,64 0,66 0,64 0,64 0,64 0,64 0,64 0,64 Dividends announced during period / number of shares on issue 0,64 0,64 0,64 0,64 0,64 0,64
Earnings per share Earnings per share
basic eps 87,34 (21,64) 133,35 57,89 123,87 76,16 8,10 7,40 4,10 36,20 6,90 12,54 basic eps 5,40 8,10 72,50 68,80 18,60 34,68
diluted eps 86,40 (21,64) 131,74 57,50 123,12 75,42 8,00 7,30 4,00 36,00 6,90 12,44 diluted eps 5,30 8,00 72,00 68,40 18,50 34,44
Payout ratio Payout ratio
dps/ basic eps 63% -72% 16% 47% 23% 16% 13% 23% 20% 19% 39% 23% dps/ basic eps 70% 42% 35% 52% 83% 57%
price earnings ratio
mps/eps 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00
Mps ratios_workbook

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