Annual Report

- The financial statements for the past three years show a decline trend in both the operation and return on shareholder of the company, so a closer look at the factors contributing to this decline is needed.

This annual report consists of two parts: management’s discussion and analysis (this section) and the basic financial statements. The basic financial statements include a series of financial statements. The Statement of Net Assets and the Statement of Activities (on pages and ) provide information about the activities of the [type of entity] as a whole and present a longer-term view of the [type of entity]’s

You can use this workbook for analyzing many companies and saving your analysis for each one, like many professionals. Just like them, over time, you can compare a company’s actual performance to your analysis and predictions. Saving your analysis sheets can help sharpen you analytical skills.

I chose to summarize the DEF 14A file, also known as the proxy statement. A proxy statement provides information to shareholders about the company and its upcoming proposals being voted on at the next meeting. According to the SEC, “a company is required to file its annual proxy statement with the SEC no later than the date proxy materials are first sent or given to shareholders.” In order to help shareholders, make informed decisions about upcoming proposals, companies are required by the 1934 securities act to disclose the information provided by the DEF 14A filing.

CAFRs include government-wide financial statements that show the village financial position as a whole, and its significant funds financial information. The Village uses the modified accrual accounting that recognizes revenue when it is available and measurable, not when it is earned (as for- profit organization does). Expenditures are reported when the related liability is incurred (Wikipedia, 2009). The CAFRs also, include reconciliations that explain the process of switching from cash-basis

company’s affairs. All available data is presented in a comprehensive and easily accessed format. The

Recently, the company announced a quarterly loss of $1.1 billion, or ($0.86) per share, the fifth quarterly loss in a row. There is no problem with the COP’s strategy. In fact, the company’s management has been doing an excellent job of considerably lowering their production cost,

Also, the gross profit had a lower increase(+9.67%), that means the cost of sales increased more than the revenue increase in term of percentage. There was a 13.16% rose in net operating expense as both selling and distribution costs and administrative expenses increased. One of the reasons why net operating expense increased because the firm had a programme of reinvesting for organic growth which supply chain, IT and store portfolio had improved. The rose of the net operating expense lead to a 2.13% drop in the operating

● GAAP net loss per share was ($1.20), compared to ($0.27) in the third quarter of 2013.

FMC Corporation is a chemical manufacturer with its headquarter locating in Philadelphia. John Bean created FMC Corporation in 1883. The company’s very first product was an innovative pesticide spray that was designed to battle against a fast-growing infestation that was endangering the orchards in California (FMC.com). In 1943, FMC officially launched its chemical business, making clear that the company is established to serve the global agricultural market by providing innovative and customized solutions and high-quality products. In 1966, FMC Corporation’s annual revenue exceeded one billion USD for the first time in history. In the

References (Include appendices, if needed, containing correspondence or other supporting schedules and documents, including the financial statements)

The regular customer of the Cyber Edz Internet café is are all students, but it is open for any society status but the large student population will become an important part of the Net Café customer base. The student population continues to grow with the success of the educational institutes. And what make student in needs of internet café is to do their research and thesis using the internet. But many factors attracts customer like online games and telecommunication to the other part of the world using chat and social network. These days, you will find people indulging in the ever growing and popular multi-player online gaming.

Sources said the consortium is doing so to avoid the losses, which may increase in near future. The company registered a net loss of Rs499 million in fiscal 2008 as compared to a net profit of Rs207 million in fiscal 2007, they added. In June 2008 shareholders’ approval was sought for the possible sale of strategic assets. The management anticipated continued difficult economic conditions giving rise to liquidity shortage in the financial sector, they added. The shareholders of the company in an extraordinary general meeting of the company had passed a special resolution and authorized the Board of Directors of the Company to sell or alienate the company’s North Cement manufacturing unit.

So it is advisable and recommended to all investors to invest in Malaysia Airports Holdings. While it is advisable for investor of Westports Holdings to hold theirs stocks due to the changes of price at the market that keep changing up and down day by day which may lead theirs companies to loss if they sell their stocks not in the right time. The growth opportunities for Westports Holdings is showing to be increase as the net profit is increasing despite the Alliance uncertainties which explains the recent share-price decline. While for the Malaysia Airports Holdings, the net profit is forecasting to keep increase although there are a year where their net profit rapidly decrease. This earnings per share serves as an indicator of a company’s profitability. In future, the earnings might be keep increasing and always give positive return to the investors. The research shows that the earning per share for MAHB is higher than Westports Holding. While for the dividend yield of Westports Holdings is higher than dividend yield of Malaysia Airports

According to the Annual Report 2014, the report (Li & Fung 2014) as mentioned that despite the challenging macro-economic environment, the group's total turnover rose 1.4% to $ 19.3 billion (TARA HOUNSLEA, 2015). Through by reducing profits and investment required, resulting in a core operating profit dip offset. Transactions in the trading network are stable and logistics network dramatically increase of 66%. Turnover in our US business is stable throughout the year, while our European business declined 1 percent, a 14 percent increase in Asia and other regions of the world declined by 3%. In 2014, US consumers improve the overall environment, however, Li & Fung chose the more big-ticket items, such as the back and rally cars and electronics cheap financing in the US real estate market. Clothes & Accessories sourcing lost their share of consumer spends these larger ticket items. As a result, our US business, which represents 60% of our total revenue, unchanged from a year earlier.