FINANCIAL STATEMENT ANALYSIS

(FAR670)

GROUP PROJECT

SEMESTER SEPTEMBER 2019 – JANUARY 2020

7-ELEVEN MALAYSIA HOLDINGS BERHAD

VS

MYNEWS HOLDINGS BERHAD

Prepared by:
Name Student ID
FITHIRIAH NAJIHA BINTI AHMAD PAUZI 2016706551
NABILAH HUSNA ZAHIR 2016328963
NOR FATIN FATIHAH NORAFANDI 2016341205
NUR SYAFIQAH HAMDAN 2016338303
RABI’ATUL ADAWIAH SALMAN 2016328823

Group: AC2208B

Prepared for: Dr. NorAzidah

Table of Content

No. Content Page

1.0 Introduction

2.0 Vertical Analysis

3.0 Financial Performance Analysis

3.1 Profitability Ratios

3.2 Efficiency Ratios

3.3 Leverage Ratios

3.4 Liquidity Ratios

4.0 Conclusion

5.0 Appendices
1.0 INTRODUCTION
2.0 VERTICAL ANALYSIS
3.0 FINANCIAL PERFORMANCE ANALYSIS

3.1 Profitability Ratios

1. Profit Margin

Company 2018 2017 2016

Berhad

Berhad

2. Return on Assets

Company 2018 2017 2016

Berhad

Berhad

3. Return on Equity

Company 2018 2017 2016

Berhad

Berhad

4. Total Asset Turnover

Company 2018 2017 2016

Berhad

Berhad

5. Operating Income Margin

Company 2018 2017 2016

Berhad

Berhad
3.2 Efficiency Ratios

1. Accounts Receivable Turnover

Company 2018 2017 2016

Berhad

Berhad

Interpretation: This ratio indicates number of times per year that a business collects its
average accounts receivable.

2. Inventory Turnover

Company 2018 2017 2016

Berhad

Berhad

3. Fixed Assets Turnover

Company 2018 2017 2016

Berjaya Corporation Berhad

Sunway Berhad
3.3 Leverage Ratios
1. Debt Ratio

Company 2018 2017 2016

Berjaya Corporation Berhad

Sunway Berhad

2. Debt-To-Equity Ratio

Company 2018 2017 2016

Berjaya Corporation Berhad

Sunway Berhad

3. Times Interest Earned

Company 2018 2017 2016

Berjaya Corporation Berhad

Sunway Berhad
3.4 Liquidity Ratios

1. Current Ratio

Company 2018 2017 2016

Berjaya Corporation Berhad

Sunway Berhad

2. Working Capital

Company 2018 2017 2016

Berjaya Corporation Berhad

Sunway Berhad

3. Day’s Sales in Receivables

Company 2018 2017 2016

Berjaya Corporation Berhad

Sunway Berhad

4. Day’s Sales in Inventory

Company 2018 2017 2016

Berjaya Corporation Berhad

Sunway Berhad

5. Acid Test Ratio

Company 2018 2017 2016

Berjaya Corporation Berhad

Sunway Berhad

6. Free Cash Flow (OCF- Capital Expenditure)

Company 2018 2017 2016

Berjaya Corporation Berhad

Sunway Berhad
4.0 CONCLUSION
5.0 APPENDICES