GROUP 5

FINANCIAL STATEMENTS & RATIO ANALYSIS

1. IJM CORPORATION
2. SP SETIA BERHAD
3. SUNWAY BERHAD

GROUP MEMBERS :
1. MOHAMAD FADZIR AMIR BIN MOHD TORIKAT
2. GOH KO CHIAN
3. FATIN HAZIQAH BINTI SHUKOR
4. MUHAMMAD NAZRIN BIN SAMSUDIN
5. NORFARAHHANIS BINTI MOHD MOKHTAR
6. NUR FATIN IZZATI BINTI ABDULLAH
COMPANYS BACKGROUND
 SP Setia Berhad Group

In 1974, as a construction company.

In 1996, refocused their core business to property development, supported by

construction, infrastructure and wood based manufacturing activities.

One of Malaysias leading listed real estate players with a portfolio that
encompasses townships, eco-sanctuaries, luxury enclaves, high-rise residences,
commercial and retail as well as integrated mixed developments.
 IJM Corporation Berhad

In 1983, IJM was formed.

Progressively built on its delivery capabilities, competitive prowess and financial

capacity to strengthen its footing as a reputable local contractor.

Core business activities encompass construction, property development,

manufacturing and quarrying, infrastructure concessions and plantations.
 Sunway Berhad

Changed its name to Sunway Holdings Incorporated Berhad on 13 December 1999

before finally assuming the name of Sunway Holdings Berhad in 2007.

Venture into construction, trading and manufacturing, quarrying, property

development and building materials.
RATIO
 TYPE OF RATIO
1 3
Liquidity 2 Debt
ratio ratio
Assets management
ratio

5
4 Market
ratio
Profitability ratio
 LIQUIDITY RATIO

Current Assets
measures a
Current liabilites
company's
ability to pay
short-term
and long-
term
obligations
 ASSETS MANAGEMENT RATIO
Cost of goods sold
Inventory turnover
Inventory

showing how many The days in the period can

times a company's then be divided by the
inventory is sold inventory turnover formula
and replaced over to calculate the days it
a period of time takes to sell the inventory
on hand

9
 DEBT RATIO

DEBT RATIO

financial ratio that

measures the extent Total Total
of a companys
leverage liabilities Assets

the ratio of total debt to

total assets, expressed
as a decimal or
percentage
 Profitability ratio
class of financial metrics that are used to assess a business's ability to generate
earnings compared to its expenses and other relevant costs incurred during a
specific period of time
Gross
Profit Margin
financial metric used to
1 assess a company's
financial health
business model by
2 revealing the
proportion of money
left over from revenues
after accounting for the
cost of goods sold
3
 COMMON SIZE
Sales Revenue
5,200,000
5,100,000
5,000,000
4,900,000
4,800,000
Sales Revenue
4,700,000
4,600,000
4,500,000
4,400,000
IJM Corporation SP Setia Berhad Sunway Berhad
 COMMON SIZE
Gross Profit
40
35
30
25
20
Gross Profit
15
10
5
0
IJM Corporation SP Setia Berhad Sunway Berhad
 COMMON SIZE
Net Profit For Financial Year
18.5
18
17.5
17
16.5
Net Profit For Financial
16 Year
15.5
15
14.5
14
IJM Corporation SP Setia Berhad Sunway Berhad
 COMMON SIZE
Total comprehensive income for the financial year
18
17.5
17
16.5
16
Total comprehensive
15.5
income for the financial
15 year
14.5
14
13.5
13
IJM Corporation SP Setia Berhad Sunway Berhad
ANALYSIS
LIQUIDITY RATIO : CURRENT RATIO
3.5
2.98
3
2.6
2.5 2.3
2.16
2.05
1.94
2

1.5 1.38
1.21 1.2
1

0.5

0
IJM COOPORATION SP SETIA SUNWAY BERHAD
2014 2.05 2.3 1.38
2015 2.6 1.94 1.21
2016 2.98 2.16 1.2
ASSETS MANAGEMENT RATIO : INVENTORY TURNOVER

12

10.13
10

7.68 7.86
8
6.95 6.77 6.95
6.42
6 5.65
4.69
4

0
IJM COOPORATION SP SETIA SUNWAY BERHAD
2014 10.13 6.77 7.86
2015 6.95 7.68 6.42
2016 4.69 5.65 6.95
 DEBT RATIO : DEBT RATIO
60% 56%
55%
51% 51% 51%
48% 48% 49%
50%
45%

40%

30%

20%

10%

0%
IJM COOPORATION SP SETIA SUNWAY BERHAD
2014 51% 48% 51%
2015 51% 49% 55%
2016 48% 45% 56%
PROFITABILITY RATIO : GROSS PROFIT MARGIN
60.00%
52.20%
50.00% 48.30%
46.70%
44.60% 44.10%
41% 41%
38.20% 38.80%
40.00%

30.00%

20.00%

10.00%

0.00%
IJM COOPORATION SP SETIA SUNWAY BERHAD
2014 38.20% 41% 46.70%
2015 44.60% 44.10% 48.30%
2016 38.80% 41% 52.20%
 MARKET RATIO : PRICE EARNINGS
100

90 87.24 86.51
83.1
77.61 78.32
80 73.53
70 64.3
60 55.32
51.91
50

40

30

20

10

0
IJM COOPORATION SP SETIA SUNWAY BERHAD
2014 77.61 55.32 83.1
2015 64.3 51.91 78.32
2016 87.24 73.53 86.51
DUPONT SYSTEM OF ANALYSIS
 DuPont SYSTEM OF ANALYSIS

Used to dissect the firm's financial statements

Assess its financial condition
Merges the income statement and balance sheet
Formula :
ROA = Net profit margin Total asset turnover
Earning available for common stock holders Sales
ROA =
Sales Total Assets
Earning available for common stockholders
ROA =
Total Assets
 MODIFIED DuPont FORMULA

It relates to the firm's return on total assets to its return on common equity.
The latter is calculated by multiplying the Return On Total Assets (ROA)
The ratio of total assets to common stock equity which measures the amount of financial
leverage
Formula :
ROE = ROA FLM
Earning available for common stock holders Total Assets
ROA =
Total assets Common stock equity

Earning available for common stockholders

ROA =
Common stock equity
DuPont SYSTEM OF ANALYSIS

IJM Corporation SP Setia Berhad Sunway Berhad

Year RM000 RM000 RM000

2014 1,068,751 525,586 852,458

18,398,468 13,107,619 12,857,145
=0.06 =0.04 =0.07

2015 737,931 1,340,923 898,791

19,730,689 16,422,741 16,000,857
=0.04 =0.08 =0.06

2016 889,987 762,329 710,351

19,835,545 18,689,940 18,751,953
=0.04 =0.04 =0.04
 MODIFIED DuPont FORMULA
IJM Corporation SP Setia Berhad Sunway Berhad
Year RM000 RM000 RM000

2014 1,068,751 525,586 852,458

8,950,272 6,791,680 6,323,841
=11.9% =7.7% =13.5%

2015 737,931 1,340,923 898,791

9,575,537 8,392,439 7,213,274
=7.7% =15.9% =12.5%

2016 889,987 762,329 710,351

10,236,404 10,243,081 8,233,230
=8.7% =7.4% =8.6%
CONCLUSION
 CONCLUSION

SP Setia Berhad is the strong company.

Sales revenue with only RM 4,957,165

Net profit is RM 899,279

THANK YOU