1. 1 Executive Summary The reason of writing this report is to compare the J Sainsbury supermarket plc at the year 2009 and 2010 to know the accounting ratio is used in estimate the financial performance. This report prepared by Velavan Palaniandy and Nguyen 2. Introduction The report has been written to compare and comment on the financial performance and financial position in J Sainsbury supermarket plc. The accounting ratio is can identify the financial performance is decline or raise, easily know that the company is running on profit or loss. Moreover, the ratios also show that the strength and weakness of the company or business. The accounting ratio is liquidity, profitability, efficiency, gearing and …show more content…
Investment Earnings per share Earnings per share is the relationship between profits attributed to ordinary share excluded tax, interest dividends to preference shares and weighted are ordinary share in issue during the year. Earnings per share of J Sainsbury had increased 16.6 in 2009 to 32.1 in 2010. The increment of J Sainsbury is due to the revaluation of properties within the joint ventures (J Sainsbury, 2010). The price earnings ratio rose shows better confidence in the inventory market for the new stage of profit. Dividend per share The amount of dividend per share is the cash sum paid by the company to its shareholder (Weetman, 2006). Dividend per share of J Sainsbury was $13.2 in 2009 and increased to $14.2 in 2010. This is because the Board has recommended a final dividend of 10.2 pence per share, which will be paid on 16 July 2010 to shareholders on the Register of Member at the close of business on 21 May 2010.( J Sainsbury, 2010). Dividend cover “The dividend cover ratio tells us how easily a business can pay its dividend from profits. A high dividend cover means that the company can easily afford to pay the dividend and a low value means that the business might have difficulty paying a dividend” (biz/ed, 2011). The dividend cover of J Sainsbury was increased 0.94 between the two years. This dividend cover is low because the earnings per share of J Sainsbury is low. Therefore, J
After reviewing the Financial Report from The Leslie Fay Companies from 1987 to 1991, I made ratios of Balance Sheet and Income Statement to start with audit planning, which could help us make comparison directly. Also, the calculation of ratios in liquidity, activity, profitability and solvency contains in my report. The purpose of analytical procedures is to detect “red flags” within the financial and non-financial information. For the financial part, firstly, I made year-to-year comparisons from 1987 to 1991; then, I did going concern analysis that to compare the data from The Laslie Fay Co. with the industry standard
In the following report we will be going over our analysis and findings during the process of our study of Sainsbury’s internal and external environment.
Sainsbury’s have a long term goal to deliver their products and keep their customers happy. One of their objectives is to make life easier for their customers by offering products with good quality and service with a fair price. This also makes the customers happy and makes them want to shop
Customers- Customers want the company to improve and give them better value for every product they buy. They want the company to produce high quality products for them. Customers are one of the main stakeholders of private sectors such as Sainsbury’s because without them Sainsbury’s wouldn’t achieve their aim.
Secondary information is collected for this case. This case study limited only one techniques of financial analysis that is Ratio Analysis and also taken a single company. Thus the conclusion of the analysis carried out in a professional manner will be able to correctly describe the evaluation of the company and to substantiate the user’s decisions.
The relevance of evaluating both the financial performance as well as position of Tesco PLC cannot be overstated. This is more so the case given the need to determine the stability and viability of the company going forward. This text seeks to evaluate the financial performance as well as position of Tesco PLC by amongst other things analyzing the entity's financial statements. In this case, the evaluation will be based on the company's recently published annual accounts.
J Sainsbury plc (Sainsbury) is a retail chain based in the UK. Sainsbury is engaged in grocery retailing through its supermarkets and convenience stores principally in the UK. The company operates its business through three divisions, namely, Retailing, Financial Services and Property Investment. Sainsbury serves its customers through a chain of 537 supermarkets and 335 convenience stores under the brand Sainsburys, and financial services via Sainsburys Bank. Sainsbury offers around 30,000 food and non-food products and services. The company is headquartered in London, the UK J Sainsbury plc Key Recent Developments Mar 11, 2010: Sainsbury launches first bakery college in the UK Mar 08, 2010: Sainsbury to add
The primary objective of this report is to provide a financial performance analysis of Marks & Spencer group plc. This will be achieved by a detailed ratio analysis on financial data available in latest annual report of the company for the year ended March-2013. The attention during ratio analysis will be on horizontal and vertical analysis as well as the comparison of these ratios with the industry. Moreover, the report will also give a brief business analysis of the company.
Within this report, diligent focus will be shown to the financial year of 2010 and the final year of
This report will show how Sainsburys have used performance management to increase their ability to provide a quality service and gain a competitive advantage, it will also show how systems have been implemented to achieve this and what Sainsburys have changed in recent years to achieve the competitive advantage it was looking for, The main area Sainsburys have changed is there Supply chain which had a cost gap of around £60 million. It will also look at how the operations functions carried out by Sainsburys can be linked in with other areas of the business like Finance, Human Resource Management and Marketing. The main contents of this report will
Price to Earnings Ratio (PER) refers to the fact how long a shareholder has to wait to recover the cost of purchasing the share. PER is directly affected by the market valuation of a share. Tesco has a PER of 18.1p in the year 2007. This is above the competitor’s average PER in the same industry (appendix 1). Sainsbury has the highest PER but this doesn’t suggest they are shares are more profitable than the other three companies. This suggests they earnings are expected to increase at a quicker rate than their rivals. Sainsbury PER is high this year but this is because their EPS for prior years were quite low which meant they were not really profitable in the previous years. Tesco have had a stable growth when it comes to EPS so their PER has also been stable.
In order to measure how the performance of the Wal-Mart now and in the future, (Wal-Mart wants in low price and low cost) we need to analysis some financial ratio from the number on books.
Before beginning an analysis of a company it is necessary to have a complete set of financial statements, preferably for the pas few years so that historical trends can be obtained. Ratios are a way for anyone to get an idea of the financial performance of a company by using the information contained in the financial statements. Ratios are grouped into four basic categories, liquidity, activity, profitability, and financial leverage. This document will use a variety of these ratios to analyze the firm, Sample Company, as of December 31,2000.
Reflection and comparison of the major movements in performance for Sainsbury’s over the last five years. In order understand the business; finance plays one of the biggest roles in the company. Анализ финансового состояние может принести пользу организации и содействовать повышению эффективности процесса стратегического планирования.Analysis of financial condition could benefit the organization and contribute to the efficiency of the strategic planning process.Имеются многочисленные “за” и “против” проведения финансовой ревизии фирмы. There are numerous “pros” and “cons” for financial audit firms.Но в целом, преимущества постоянного контроля