Capital asset

growth over the next year and even more in subsequent years. Further stating, the company had never been without financing problems and had always been capital intensive relying on strong relations with its banks and suppliers in realizing success. Still, Friendly’s bankers have begun to feel uneasy regarding the company’s heavy reliance on debt capital to finance operations. The bank reminded the company they agreed to provide financing in 1986 with the expectations of Friendly Cards’ sales would

Profitability The profitability ratios used to analyze the financial performance and position of Rolls Royce and General Electric are gross profit ratio, net profit ratio, return on shareholder’s funds ratio and return on capital employed ratio. The tables and graphs related to these ratios can be found on tables and graphs 1-8 of the appendix. Gross profit ratio is a profitability ratio that measures the profitability of a company after deducting its cost. This is done by dividing revenue to the

1. a) Adjusted basis is the original cost of the asset, plus improvements, less depreciation. Thus the asset has seen its basis reduced from what was originally $500 to $300. The mortgage owing further reduces the basis for this asset to $150. If X sends back stock worth $350, then A records a $200k profit on the deal. X will lose $200k on the deal, which is $50k on the asset and then another $200k in assumed debt. The loss that X takes on the deal is 83% attributable to A, an amount of $166. This

Introduction Strategic Decision making involved business level choices. It influences complete or a major part of the organization. It’s a step towards the long term goals of the business as well as in the achievement of the common goals of the business enterprise. They are generally unstructured in nature and come from a top down approach. Therefore a manager has to break them down into smaller structured decision making and short term goals. Tactical Decisions are basically related to the implementation

1. Existing and potential investors use the financial reporting in order to make an informed decision about whether or not to invest or continue to invest in the company by comparing the results obtained in the current year to that of the previous year as well as to other companies financial reporting. Lenders and other creditors use it for a credit check required by the National Credit Act in order to ensure that the company can settle its liabilities before enabling them to purchase on credit.

OF EFFICIENCY. 1.1 Earnings per Share. 1.2 P/E Ratio or Price / Earnings Ratio 1.3 Dividend Yield. 1.4 Dividend Cover. 2.0 PRIMARY OPERATING RATIOS - MEASURES OF EFFICIENCY. 2.1 Return on Capital Employed 2.2 Debtors Turnover Ratio 2.3 Creditors Turnover Ratio 2.4 Return on Shareholders' Fund 3.0 PRIMARY FINANCIAL RATIOS - GEARING AND LIQUITY. 3.1 Gearing Ratio 3.2 Liquidity Ratio

is that Banc One’s stock price has gone down nearly 25% due to analyst and investor concern that increased derivative use has inflated key accounting margins and ratios. The derivatives (interest-rate swaps) do not show up on the balance sheet as assets/liabilities, but do show up on the income statement. Therefore, metrics such as ReturnOnAssets may not accurately reflect the underlying business. Derivative use was concerning to investors mainly because they did not fully understand the complex

core activities in corporate and retail banking. The rapid increase in total assets by 72%, customer deposits by 64% and net loans by 70% over 1Q 2013 suggests that the Bank merged with another bank. While competition in the Polish banking sector remains intense, the merged bank is likely to benefit from a more diversified revenue structure, stronger origination capacity and some cost benefits. The Bank had total assets of PLN 106.1bn (EUR 25.6bn), equity of PLN 14.5bn (EUR 3.5bn) and generated net

Quick Ratio Similar to the current ratio and net working capital calculations, the quick ratio measures a firm’s ability to pay its current liabilities with only quick assets (“Financial Ratio Analysis,” n.d.). Quick assets can be converted to cash within 90 days (“Financial Ratio Analysis,” n.d.). A stock is an example of a quick asset as it can be sold for cash when the market opens. To calculate the quick ratio, first we add cash, cash equivalents, short term investments and accounts receivables;

Various people around the world are sensitive to the classy fashion trends. It is synonymous with Australia and is a true classic (Walter, Kartsounis & Carosio, 2009). Stunning classic has survived many eras. The company’s various varieties of products are universal to the changes in the fashion trends. Especially in the classy official clothing that includes, men suits. The suits were worn by the grandfathers in past and they are worn today hence they will be worn in future too. This fashion trend