Report on Lafarge Surma Cement

SUMMARY OF STUDY OBJECTIVES 1Identify the sections of a classified balance sheet. In a classified balance sheet, companies classify assets as current assets; long-term investments; property, plant, and equipment; and intangibles. They classify liabilities as either current or long-term. A stockholders' equity section shows common stock and retained earnings. 2Identify and compute ratios for analyzing a company's profitability. Profitability ratios, such as earnings per share (EPS), measure aspects of the operating success of a company for a given period of time. 3Explain the relationship between a retained earnings statement

|   |   | | | |   | Trial Balance | |   | | | |   | 07/31/12 | |   | | | |   | | Debit | Credit | | | |   | | |   | | | | Cash | | 5410 |   | | | | Equipment | | 8000 |   | | | | Common Stock | | | 12000 | | | | Accounts Payable | | | 5400 | | | | Supplies | | 900 |   | | | | Prepaid Insurance | | 1800 |   | | | | Accounts Receivable | | 6200 |   | | | | Service Revenue | | | 7800 | | | | Salaries and Wages Expense | | 2000 |   | | | | Maintenance and Repairs Expense | | 290 |   | | | | Dividends | | 600 |   | | | |   |   | 25200 | 25200 | | | | | | | | | | D. Journalize Adjusting Entries | | | | | | | | | | | | | | Date | Account Titles and Explanations | Debit | Credit | | | | 2012 | Adjusting Entries | |   | | | | 07/31/12 | Accounts Receivable | 1700 |   | | | |   | Service Revenue | | 1700 | | | |   | (To record Services unbilled and uncollected) |   | | | | 31 | Depreciation Expense | 180 |   | | | |   | Accumulated Depreciation-Equip | | 180 | | | |   | (To record monthly depreciation) | |   | | | | 31 | Insurance Expense | 110 |   | | | |   | Prepaid Insurance | | 110 | | | |   | (To record 1/12 of expired insurance) | |   | | | | 31 | Supplies Expense | 580 |   | | | |   | Supplies | | 580 | | | |   | (To

The success of a business depends on its ability to remain profitable over the long term, while being able to pay all its financial obligations and earning above average returns for its shareholders. This is made possible if the business is able to maximize on available opportunities and very efficiently and effectively use the resources it has to create maximum value for all involved stakeholders. One way the performance of a company can be measured on critical areas such as profitability, its ability to stay solvent, the amount of debt exposure and the effectiveness in resource utilization, is performing financial analysis where a set of ratios provides a snapshot of company performance and future

This data set is divided into three categories, this paper compares only three ratios for each category; Solvency Ratios: Quick Ratio, Current Ratio, and Current Liabilities to Inventory Ratio; Efficiency Ratios: Collection Period Ratio, Assets to Sales Ratio, and Accounts Payable to Sales Ratio; Profitability Ratios: Return on Sales Ratio, Return on Assets, and Return on Net Worth.

11 Revenues, Expenses, & Net Income ......................................................................................... 12 EBIT / EPS Analysis ................................................................................................................. 13 a II. Lowe‟s Past & Current Strategies ........................................................................................... 1

There is a essential use and limitations of financial ratio analysis, One must keep in mind the following issues when using financial ratios: One of the most important reasons for using financial ratio analysis is comparability and for this, a reference point is required. Usually, financial ratios are compared to historical ratios of the business itself, competitor’s financial ratios or the overall ratios of the industry in question. Performance may be adjudged as against organizational goals or forecasts. A number of ratios must be analyzed together to get a true and reliable picture of the financial performance of the business. Relying on each ratio

We are going to assess profitability ratios for 2014 year, including gross profit margins, return on sales, return on total assets, return on stockholder’s equity, and earnings per share. Next we are going to discuss liquidity ratios – current ration, quick ratio. Our analysis will include leverage ratios such as debt-to-equity ratio, interest coverage. Also, we will cover activity ratios including inventory turnover, fixed asset turnover, total assets turnover and accounts receivable turnover. Lastly, we will assess the price/earning ratio, the book value per share ratio, and the cash flow per share ratio.

Current assets: 2011 Cash and cash equivalents Short-term investments Accounts receivable Prepaid expenses and deposits Loan receivable (note 2) Derivative financial instrument - short term Restricted cash and cash equivalents (note 3) Other assets Capital assets (note 4) $ 13,397 4,130 12,325 17,091 4,290 1,352 52,585 11,808 – 264,350 $ 2010 10,420 10,772 1,739 75,992 – 1,544 100,467 113,040

SIGNature 's pays of its creditor within a month in 28 days this good for keeping a good relationship with their suppliers, because the suppliers will trust them to pay them back and the business could afford to ask for an extension from them if they need it because of the trust.

Learning Team C has chosen three organizations from three different industries. Team C has chosen CVS Health for service, Honda Motor Co., LTD for Manufacturing, and Starbucks Coffee for retail. Team C will calculate and explain the current ratio, quick ratio, net profit margin, asset utilization, and financial leverage. Team C will also discuss the DuPont Method. An analysis of the differences in the industries, the various conventions and how they affect these organizations, ISAB basis for accounting (IFRS) and FASB or GAAP accounting principles, the strategies for working capital for all three

Also, according to its leverage ratios, the company’s debts are not only very high, but are also increasing. Its decreasing TIE ratio indicates that its capability to pay interests is decreasing. The company’s efficiency ratios indicate that despite the fact that its fixed assets are increasingly being utilized to generate sales during the years 1990-1991 as indicated by its increasing fixed asset turnover ratio, the decreasing total assets turnover indicate that overall the company’s total assets are not efficiently being put to use. Thus, as a whole its asset management is becoming less efficient. Last but not the least, based on its profitability ratios, the company’s ability to make profit is decreasing.

This acquisitions strength Under Armour position at the forefront of the connected fitness space and advances its goal of delivering game-changing solutions to how athletes and fitness-minded individuals train perform and live. Combined with the growth of MapMyFitness, this acquisition will expand Under Armour’s Connected Fitness community to include more than 120 million registered users.

The inventory turnover is much higher than the one shown in the rest of the industries. This ratio shows that the inventory is well managed in compared to the competitors.

Company finance is one of the critical processes of any company for success. Finance is used to ensure funds are allocated correctly to ensure positive revenue, proper tax filing, and budgeting for payrolls and projects. Also finance is used for investing, reviewing risk and returns, ratio analysis, and confidence needed for investors to invest their money into the company. This paper will share with you an introduction and brief history of Ultimate Software, a financial statement review of the company, an analysis of its financial statements that will cover its liquidity, financial leverage, asset management,

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.