Financial Report of Loewen Group Inc.

The purpose of this paper is to advise analyze the financial statements of Dillard’s, Inc. in order to recommend whether or not my client should invest $1 million in the large retail company. I will compare the financial statements of Dillard’s, Inc. its competitor, Kohl’s Corporation. Investing in retail can be risky because a retail company’s performance is very heavily influenced by factors that have nothing to do with the actual company such as the overall performance of the economy or the weather during the holiday shopping season. There is, however, potential for profitability within the retail sector. Based on my analysis, I recommend that the client should not invest in Dillard’s, Inc. for the following reasons. First, Dillard’s has experience a decline in net income in the last three years. Second, liquidity ratios indicate that they could face possible liquidity constraints in the future. Third, long-term debt paying ability ratios indicate that the company could have trouble paying off the principal of its current debt obligations. Fourth, the profitability ratios are well below industry averages, suggesting that there are more profitable companies to invest in within the industry. And finally, Investor analysis ratios provide mixed opinion of the future performance of the company. I conclude that retail can be a profitable industry to invest in if an investor has the risk tolerance and risk capacity to withstand the uncertainty, but neither Dillard’s

* Phil owned 63% of the share, 31% the five investors and the rest is retained by the employees of the company.

While a budget might indicate that a specific government or agency has financial trouble and debt because of excess spending or mismanagement within the select grouping of general fund accounts presented, the CAFR may indicate, in whole, the same government entity, has many facets possessing large holdings considerably over what is shown in a budget report.

for opportunities to grow this company. An opportunity had come our way to be the sole supplier

firm Tower Brook Capital Partners. Some strengths of the company are its great pricing and excellent

Loayes Contracting LLC is a paint contracting company that is located in Mc Lean, Virginia. They are operating in the Washington Metropolitan Area with headquarters in Arlington, Virginia. Loayes Contracting LLC has provided over 15 years of reliable and competent service. They offer painting services, drywall services, carpentry services, ceramic tile services, and remodeling services. Loayes Contracting LLC, is a fully licensed, bonded, and insured company. They have won the 2014 and 2015 Angie’s List Super Service

The Department reviewed audited financial statements provided by PennyMac Loan Services, LLC for year-end December 31, 2014, 2015 and 2016. Deloitte & Touche LLP completed the independent audits in accordance with generally accepted accounting principles. The financial analysis is based on a review of the stated financial condition of the company and should not be considered an attestation regarding the validity of the figures.

Acme Incorporate is reporting its full year financial statements for the fiscal year ended October 31, 2012. Acme had a great year, earnings $20,650 in net income. This is attributed in part due to an increase in revenues to $406,000 as well as to our cost-cutting initiatives. Acme undertook a number of cost-cutting efforts including laying off staff, reducing the marketing expense, and investing in energy-saving light bulbs in order to lower our utility bill. By doing this, Acme has restored profitability to the company.

Arup is a professional service firm specialising in engineering, design, planning, and project management and consulting services for the built environment. Arup is a global firm, present in Africa, North and South America, Australasia, Europe, Asia and the Middle East. It has nearly 10,000 staff based in 92 offices spread over 35 countries with its headquarters situated in London, UK.

Muller and Partners, CPA, PC is a certified public accounting firm that is located in Lawrenceville, Georgia. Muller and Partners, CPA, PC is an expert in accounting and financial statements, taxation, and consulting. Muller and Partners, CPA, PC has tax service specializations such as personal taxation services, business/corporate tax services, and trust tax services. Muller and Partners, CPA, PC conducts personal taxation services such as preparation of personal income tax returns, personal income tax and estate tax planning, the "personal touch" plus the client will not have to deal with a different tax preparer every year, etc. Their team consists of Altea Muller, CPA, Juli Botha, their accountant, and Karin van Niekerk, their admin assistant.

The resistant board of directors had not changed in the mean time and would likely resist any offer, including the unlikely event of another contender entering bidding. If the price of the stock fell below the $55 range, or the Board of Directors changed Bollenback would likely aggressively negotiate with shareholders to close the deal as quickly as possible.

A Little History: Ben & Jerry's, Vermont's Finest Ice Cream and Frozen Yogurt, was founded in 1978 in a renovated gas station in Burlington, Vermont, by childhood friends Ben Cohen and Jerry Greenfield with a $12,000 investment ($4,000 of which was borrowed.) They soon became popular for their innovative flavors, made from fresh Vermont milk and cream. The company works to employ its Mission Statement in as many day to day business decisions as possible so that the company is profitable and the community can profit by the way Ben & Jerry's does business.

The “pre need” services acted as an advantage, for people who would pay money today for their funeral services in the future. And since the funeral services have almost fixed expenses between today and the future, whatever money Loewen got from this option would be invested in securities and in insurance contracts, thus creating more value, or used as additional cash for day to day operations and investment in the company.

The corporation 's headquarters is located in New Brunswick, in the state of New Jersey, USA; and its consumer division is located in Skillman, New Jersey.

Baosteel and Posco : Each company agreedto invest US125 million to acquire a stake in the other, with this stake being less than 0,5 %