financial analaysis
Post on 23-May-2017
222 Views
Preview:
TRANSCRIPT
PAKISTAN Hotels Developer
Limited
Financial Analysis
Group Members
Aftab
SairaShahana
Abid
The presentation is based on the financial data analysis of a Pakistani listed company engaged in the business of hotel industry, Pakistan Hotel Developer Limited (PHDL)
Three years data has been analyzed in order to reach at a comprehensive conclusion to avoid any usual fluctuation confront the company
Introduction
Objective & Significance
Objective:◦ We will discuss Balance Sheet, Profit &
Loss A/C, Cash Flow Statement and each and every important aspect of the company.
◦ So, that we be in a better position to comments on Hotel industry of our country
Objectives & Significance
Significance:◦ Hotel industry is the back bone of tourism,
and it is an industry of huge dimensions in its own place.
◦ It consumes large amounts of inputs and services, thus creating strong Significance:
◦ economic stimuli for economy of the country.
Data Collection Sources
PRIMARY SOURCES: Annual Reports Interviews
SECONDARY SOURCES: Study Text Articles Internet
DATA COLLECTION TOOLS: Book, Websites, are main tools which have been described above under the heading of data collection sources
Financial Analysis Process
The emulation process will primarily involve the use of ratio
analysis which further be broken in to: GRAPHICAL ANALYSIS:
◦ Use of graph to show comparison of past with current
data, with competitors, using financial statement
absolute figures. VERTICAL ANALYSIS:
◦ Each expense is analyze on the basis of turnover in respect
of income statement whereas balance sheet items are
analyzed over total of assets and equities in respect of
individual asset or equity
HORIZONTAL ANALYSIS:◦To analyze trend of components of financial statement using 2006 as base year
FUTURE PLANNING◦It will broadly include the company’s future plans in terms of increasing financial performance and achieving
Financial Analysis Process
Data Analysis
Financial analysis view the financial or commercial worth of the entity from the perspective of all stakeholders.
Trends and Performance can be represented pictorially in the form of absolute figures
SAIRA
Equities side of Balance Sheet
Assets side of Balance Sheet
Profit & Loss A/c
Cash Flow Statement
Ratio Analysis
NOTE: Rupees in “000”
Ratio Analysis
NOTE: Rupees in “000”
Ratio Analysis
NOTE: Rupees in “000”
Ratio Analysis
NOTE: Rupees in “000”
SHAHANA
Ratio Analysis
NOTE: Rupees in “000”
Ratio Analysis
NOTE: Rupees in “000”
Ratio Analysis
NOTE: Rupees in “000”
Ratio Analysis
NOTE: Rupees in “000”
Ratio Analysis
NOTE: Rupees in “000”
Common Size Analysis (Horizontal)
Equities side of Balance Sheet
Common Size Analysis (Horizontal)
Assets side of Balance Sheet
Common Size Analysis (Horizontal)
Profit & Loss A/c
ABID
Trend Analysis (Vertical)
Equites side of Balance Sheet
Trend Analysis (Vertical)
Assets side of Balance Sheet
Graphical Analysis
Sales & Services
Graphical Analysis
Cost of Sales & Services
Graphical Analysis
Gross Profit
Graphical Analysis
Net Profit Margin
Conclusion / Findings
Graphical analysis of sales revenue, cost of sales and Gross profit reflect sound financial position
Current Gross profit is about 54% of sales while this ratio of Profit & Loss A/c is only about 34%
The Liquidity situation improve over its prior years
Conclusion / Findings
Current resources adequately to generate
profit as compared to Profit & Loss A/CPHDL has sound financial position
indicating that it has good credit rating, it would have no problem if it plans to obtain further loan for expansion but even for the lender would first need to assess the norms of industry
Conclusion / Findings
By interview few personnel in
management, we came to know that PHDL
making further plans for expansion by
setting up a new hotel project in Lahore
city.
However this plan has been deferred for some period
Recommendation
Pakistan is a beautiful country with holiday resorts and hotels like regent plaza.
They should provide better and improved facilities for marketing the world has come to know of this fact
Thank you
top related