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Provide an Market Performance Ratio analysis based on P/E, ROE and D/E.

Provide an Market Performance Ratio analysis based on P/E, ROE and D/E.

FINANCIAL ACCOUNTING
FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
Section: Chapter Questions
Problem 1Q
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Provide an Market Performance Ratio analysis based on P/E, ROE and D/E.

Sega Sammy Holdings, Inc. Earnings Information Earnings Information 2017 2018 2019 2020 2021 millions of yen millions of yen 323,664 55,671 202,930 120,734 366,594 75,351 230,092 136,502 277,748 87,289 176,973 100,775 Net sales 366,939 41,546 231,261 135,678 331,648 53,745 211,199 120,449 Overseas sales millions of yen millions of yen Cost of sales Gross profit Selling, general and administrative millions of yen 106,150 103,013 107,369 108,859 94,221 expenses Operating income Ordinary income Profit attributable to owners of parent millions of yen millions of yen millions of yen 29,527 28,542 17,720 14,578 13,079 7,495 27,643 25,296 6,553 1,715 27,607 8,930 2,642 13,775 1,274 Ratios % % Overseas sales ratio 11.3 17.2 16.2 20.6 31.4 Cost of sales to net sales Gross profit to net sales SGA expenses to net sales Operating income margin Ordinary income to net sales Profit attributable to owners of parent to net sales 63.0 62.7 63.7 62.8 63.7 % 37.0 37.3 36.3 37.2 36.3 % 28.9 31.8 32.4 29.7 33.9 8.0 5.5 3.9 7.5 2.4 7.8 4.5 2.3 6.9 0.6 7.5 2.8 0.8 3.8 0.5 Balance Sheets Information 2020 2021 421,599 2017 2018 473,467 310,456 272,331 201,136 2019 millions of yen millions of yen millions of yen millions of yen millions of yen millions of yen millions of yen millions of yen Total assets 464,654 305,337 260,462 204,191 521,599 311,497 324,115 197,483 112,567 97,534 102,855 307,764 458,268 296,858 268,976 189,292 86,147 75,263 75,300 294,102 Net assets 291,256 276,295 145,304 Current assets Noncurrent assets 87,542 71,774 76,100 302,648 Current liabilities 84,452 78,558 87,000 307,951 59,777 70,566 52,000 290,759 Noncurrent liabilities Interest-bearing debt Shareholders' equity Ratios Equity ratio ROA ROE % 59.0 65.0 1.8 65.1 64.2 69.0 5.2 9.2 0.6 3.0 0.3 % % 2.9 0.9 4.6 0.4 Debt ratio 68.3 52.9 52.6 54.9 44.8 64.2 287.9 Fixed assets ratio % 63.7 67.5 64.4 50.0 % times 1. Interest-bearina debt - Loans pavable. Bonds pavable Current ratio D/E ratio 328.3 297.5 312.2 462.2 0.3 0.3 0.3 0.3 0.2 2. Ratios - ROA is calculated by usina "Ordinary income / Total assets" until 2015 and "Profit attributable to owners of parent / Total assets" from 2016 onwards.
Transcribed Image Text:Sega Sammy Holdings, Inc. Earnings Information Earnings Information 2017 2018 2019 2020 2021 millions of yen millions of yen 323,664 55,671 202,930 120,734 366,594 75,351 230,092 136,502 277,748 87,289 176,973 100,775 Net sales 366,939 41,546 231,261 135,678 331,648 53,745 211,199 120,449 Overseas sales millions of yen millions of yen Cost of sales Gross profit Selling, general and administrative millions of yen 106,150 103,013 107,369 108,859 94,221 expenses Operating income Ordinary income Profit attributable to owners of parent millions of yen millions of yen millions of yen 29,527 28,542 17,720 14,578 13,079 7,495 27,643 25,296 6,553 1,715 27,607 8,930 2,642 13,775 1,274 Ratios % % Overseas sales ratio 11.3 17.2 16.2 20.6 31.4 Cost of sales to net sales Gross profit to net sales SGA expenses to net sales Operating income margin Ordinary income to net sales Profit attributable to owners of parent to net sales 63.0 62.7 63.7 62.8 63.7 % 37.0 37.3 36.3 37.2 36.3 % 28.9 31.8 32.4 29.7 33.9 8.0 5.5 3.9 7.5 2.4 7.8 4.5 2.3 6.9 0.6 7.5 2.8 0.8 3.8 0.5 Balance Sheets Information 2020 2021 421,599 2017 2018 473,467 310,456 272,331 201,136 2019 millions of yen millions of yen millions of yen millions of yen millions of yen millions of yen millions of yen millions of yen Total assets 464,654 305,337 260,462 204,191 521,599 311,497 324,115 197,483 112,567 97,534 102,855 307,764 458,268 296,858 268,976 189,292 86,147 75,263 75,300 294,102 Net assets 291,256 276,295 145,304 Current assets Noncurrent assets 87,542 71,774 76,100 302,648 Current liabilities 84,452 78,558 87,000 307,951 59,777 70,566 52,000 290,759 Noncurrent liabilities Interest-bearing debt Shareholders' equity Ratios Equity ratio ROA ROE % 59.0 65.0 1.8 65.1 64.2 69.0 5.2 9.2 0.6 3.0 0.3 % % 2.9 0.9 4.6 0.4 Debt ratio 68.3 52.9 52.6 54.9 44.8 64.2 287.9 Fixed assets ratio % 63.7 67.5 64.4 50.0 % times 1. Interest-bearina debt - Loans pavable. Bonds pavable Current ratio D/E ratio 328.3 297.5 312.2 462.2 0.3 0.3 0.3 0.3 0.2 2. Ratios - ROA is calculated by usina "Ordinary income / Total assets" until 2015 and "Profit attributable to owners of parent / Total assets" from 2016 onwards.
Cash Flows Information 2018 2019 14,876 -22,113 -20,668 2021 -6,384 30,473 -31,492 24,089 2017 2020 Operating activities CF Investing activities CF Financing activities CF Free CF Cash and cash equivalents at the year- millions of yen millions of yen millions of yen millions of yen millions of yen 59,126 -4,767 -38,334 54,359 26,487 -20,422 -28,780 6,065 38,537 -15,464 -10,956 23,073 -7,237 199,208 176,566 148,064 158,617 154,540 end millions of yen millions of yen millions of yen 14,504 Capital expenditures Depreciation and amortization 27,063 20,561 67,102 24,196 19,180 62,087 34,424 18,819 66,681 22,896 17,193 76,535 14,508 R&D expenses 61,969 Selected Financial Data 2020 2017 521,599 311,497 307,764 47,440 27,063 20,561 2018 2019 2021 millions of yen millions of yen millions of yen millions of yen millions of yen millions of yen millions of yen Total assets Net assets Shareholders' equity Inventories 473,467 310,456 307,951 40,573 24,196 19,180 464,654 305,337 302,648 50,020 34,424 18,819 66,681 458,268 296,858 294,102 47,007 22,896 17,193 76,535 421,599 291,256 290,759 52,911 14,504 14,508 61,969 Capital expenditures Depreciation and amortization 67,102 R&D expenses Total asset turnover 62,087 0.7 times 0.7 0.7 0.8 0.6 Inventory turnover Employee Number of employees Sales per employee times 7.7 8.0 6.6 7.8 5.2 8,798 41.7 7,993 employees millions of yen 7,639 48.0 7,726 41.9 7,535 36.9 41.5 Others ROE % 9.2 2.9 0.9 4.6 0.4 ROA 5.2 0.3 1.8 44.2 0.6 115.9 3.0 22.4 % PER times 12.7 318.6 PBR times 1.1 1.3 1.0 1.1 1.4 Per Share Data 2017 2018 2019 2020 2021 Net income per share Net income per share (Diluted) Net assets per share Cash dividends per share Stock price Others yen 117.79 38.10 11.27 58.65 5.42 N/A 1,236.82 yen 117.40 38.04 11.24 58.63 1,313.06 1,251.02 1,313.90 40.00 1,289.32 40.00 yen yen 40.00 40.00 30.00 yen 1,492 1,685 1,306 1,315 1,727 Dividends paid to net assets 3.1 3.0 3.1 3.1 22.4 2.4 % times 318.6 1.4 12.7 44.2 115.9 PER PBR times 1.1 1.3 1.0 1.1
Transcribed Image Text:Cash Flows Information 2018 2019 14,876 -22,113 -20,668 2021 -6,384 30,473 -31,492 24,089 2017 2020 Operating activities CF Investing activities CF Financing activities CF Free CF Cash and cash equivalents at the year- millions of yen millions of yen millions of yen millions of yen millions of yen 59,126 -4,767 -38,334 54,359 26,487 -20,422 -28,780 6,065 38,537 -15,464 -10,956 23,073 -7,237 199,208 176,566 148,064 158,617 154,540 end millions of yen millions of yen millions of yen 14,504 Capital expenditures Depreciation and amortization 27,063 20,561 67,102 24,196 19,180 62,087 34,424 18,819 66,681 22,896 17,193 76,535 14,508 R&D expenses 61,969 Selected Financial Data 2020 2017 521,599 311,497 307,764 47,440 27,063 20,561 2018 2019 2021 millions of yen millions of yen millions of yen millions of yen millions of yen millions of yen millions of yen Total assets Net assets Shareholders' equity Inventories 473,467 310,456 307,951 40,573 24,196 19,180 464,654 305,337 302,648 50,020 34,424 18,819 66,681 458,268 296,858 294,102 47,007 22,896 17,193 76,535 421,599 291,256 290,759 52,911 14,504 14,508 61,969 Capital expenditures Depreciation and amortization 67,102 R&D expenses Total asset turnover 62,087 0.7 times 0.7 0.7 0.8 0.6 Inventory turnover Employee Number of employees Sales per employee times 7.7 8.0 6.6 7.8 5.2 8,798 41.7 7,993 employees millions of yen 7,639 48.0 7,726 41.9 7,535 36.9 41.5 Others ROE % 9.2 2.9 0.9 4.6 0.4 ROA 5.2 0.3 1.8 44.2 0.6 115.9 3.0 22.4 % PER times 12.7 318.6 PBR times 1.1 1.3 1.0 1.1 1.4 Per Share Data 2017 2018 2019 2020 2021 Net income per share Net income per share (Diluted) Net assets per share Cash dividends per share Stock price Others yen 117.79 38.10 11.27 58.65 5.42 N/A 1,236.82 yen 117.40 38.04 11.24 58.63 1,313.06 1,251.02 1,313.90 40.00 1,289.32 40.00 yen yen 40.00 40.00 30.00 yen 1,492 1,685 1,306 1,315 1,727 Dividends paid to net assets 3.1 3.0 3.1 3.1 22.4 2.4 % times 318.6 1.4 12.7 44.2 115.9 PER PBR times 1.1 1.3 1.0 1.1
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