Mr.fg

Topics: Financial ratios, Financial ratio, Generally Accepted Accounting Principles Pages: 12 (5495 words) Published: October 28, 2014

Table of Contents
TOC \o "1-3" \h \z \u Introduction to Spritzer PAGEREF _Toc323545605 \h 3Company Background of Spritzer PAGEREF _Toc323545606 \h 3Company Philosophy of Spritzer PAGEREF _Toc323545607 \h 4Company business style PAGEREF _Toc323545608 \h 5Creating New Value: PAGEREF _Toc323545609 \h 5Social Responsibility PAGEREF _Toc323545610 \h 5Company Future Plan PAGEREF _Toc323545611 \h 6Company Financial Position PAGEREF _Toc323545612 \h 7Introduction to Fraser and Neave PAGEREF _Toc323545613 \h 8Company Background PAGEREF _Toc323545614 \h 8Company Philosophy PAGEREF _Toc323545615 \h 9Company Business Style PAGEREF _Toc323545616 \h 10Creating new values PAGEREF _Toc323545617 \h 10Social Responsibility PAGEREF _Toc323545618 \h 10Company Future Plan PAGEREF _Toc323545619 \h 10Financial Ratios PAGEREF _Toc323545620 \h 12Reasons for Financial Statement Analysis PAGEREF _Toc323545621 \h 12Ratio Analysis Definition PAGEREF _Toc323545622 \h 12Types of Ratios PAGEREF _Toc323545623 \h 12Purpose of Ratio PAGEREF _Toc323545624 \h 14Liquidity Ratio PAGEREF _Toc323545625 \h 14Assets Management Ratios PAGEREF _Toc323545626 \h 15Debt Management Ratios PAGEREF _Toc323545627 \h 16Profitability Ratios PAGEREF _Toc323545628 \h 17Market value ratios PAGEREF _Toc323545629 \h 19Financial Ratio Analyses and Interpretation for Company Spritzer Bhd PAGEREF _Toc323545630 \h 21Financial Ratio Analyses and Interpretation for Company Fraser and Neave Bhd PAGEREF _Toc323545631 \h 25Financial Performance Comparison between the two Companies PAGEREF _Toc323545632 \h 30Ratio Analysis Data for Spritzer PAGEREF _Toc323545633 \h 30Ratio Analysis Fraser and Neave PAGEREF _Toc323545634 \h 31Interpretation PAGEREF _Toc323545635 \h 32Recommendations PAGEREF _Toc323545636 \h 35Referencing PAGEREF _Toc323545637 \h 36Appendix PAGEREF _Toc323545638 \h 39Financial Statements for Spritzer Bhd PAGEREF _Toc323545639 \h 39Financial Statements for Fraser and Neave Bhd PAGEREF _Toc323545640 \h 41

Introduction to SpritzerCompany Background of SpritzerSpritzer group is integrated and one of the most leading water bottled manufacturer in Malaysia. Spritzer Berhad is an investing holding company, the company is engage in the manufacturing or production of natural mineral water, flavored carbohydrate or non carbohydrate water and distilled water. The company is majorly responsible within the activities of selling water bottles. CITATION com10 \l 1033 (company profile, 2010)The company operation management is divided into three segmentation: Manufacturing

Trading
Others
The company is engaged in the activities of manufacturing performs, PET bottles and other cosmetics. Spritzer achieves many quality awards, certification and accomplishes many milestones which reflect its brand name. In order to maintain the quality standards the company is filled with qualified and professional employees furthermore the production lines in the manufacturing segmentation it is completely automated. CITATION com10 \l 1033 (company profile, 2010) "The company operates through its six wholly-owned subsidiaries namely, Chuan Sin Sdn. Bhd., Golden PET Industries Sdn. Bhd., Chuan Sin Cactus Sdn. Bhd., PET Master Sdn. Bhd., Angenet Sdn. Bhd., and Hidro Dinamik Sdn. Bhd. The company is headquartered in Ipoh Perak Darul Ridzuan, Malaysia." CITATION Spr11 \l 1033 (Spritzer Berhad SWOT Analysis Company Profile, 2011)Company Philosophy of Spritzer The Philosophy of the company is mostly to concentrate, maintain and improve the quality of SPRITZER bottle water and thus their products have garnered many awards and set many milestones through the years. Today, Spritzer has not only successfully brought the benefits of natural mineral water to everyone, in the process; but it has become the nation’s best-selling natural mineral water brand. As In 2011, supreme quality of Spritzer water has been widely acclaimed and internationally recognized.

Company business styleCreating New Value:In...

Bibliography: company profile. 2010. [online]. [Accessed 29 April 2012]. Available from World Wide Web: <http://www.spritzer.com.my/html/company_profile.aspx>
Gross profit Ratio
JWILKINSON. 2011. Operating Profit Margin. [online]. [Accessed 28 April 2012]. Available from World Wide Web: <http://www.wikicfo.com/wiki/Operating%20Profit%20Margin%20Ratio.ashx>
Retun on Equity
spritzer. 2011. [online]. [Accessed 29 April 2012]. Available from World Wide Web: <http://www.scribd.com/doc/87070989/Chapter-3>
Spritzer Berhad SWOT Analysis Company Profile
SWATHEN. 2010. Debt Ratio. [online]. [Accessed 28 April 2012]. Available from World Wide Web: <http://www.wikicfo.com/wiki/Debt%20Ratio%20.ashx>
SWATHEN
SWATHEN. 2011. Return On Equity. [online]. [Accessed 28 April 2012]. Available from World Wide Web: <http://www.wikicfo.com/wiki/Return%20on%20Equity.ashx>
TAN, David
Ventureline.com (n.d.) RATIO ANALYSIS DEFINITION. [online] Available at: http://www.ventureline.com/accounting-glossary/R/ratio-analysis-definition [Accessed: 29 Apr 2012].
Zenwealth.com (2002) Market Value Ratios
Fraserandneave.com (1883) Fraser and Neave Limited. [online] Available at: http://www.fraserandneave.com/FN_aboutus.asp [Accessed: 29 Apr 2012].
Zenwealth.com (2012) [online] Available at: http://ww.zenwealth.com/BusinessFinanceOnline/RA/AssetManagementRatios.html.
Accountingexplained.com (2010) Times Interest Earned Ratio Formula | Example | Analysis. [online] Available at: http://accountingexplained.com/financial/ratios/times-interest-earned [Accessed: 29 Apr 2012].
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