Group members

THAYAABARAN-SCM 028228
NAARVIEANA-SCM 029365
PREMALATHA-SCM 029104
RATHI MALANI-SUKD1503889
 Carlsberg Brewery was founded in 1847
 by J.C Jacobsen.
 The main headquarters of Carlsberg is situated in Denmark.
 Application of MFRS on Carlsberg
 MFRS 12 Amendments to MFRS 12 (Annual Improvements to MFRS
Standards 2014–2016 Cycle) 1 January 2017
 MFRS 107 Disclosure Initiative and statement of cashflows 1 January
2017
 MFRS 112 Recognition of Deferred Tax Assets for Unrealised Losses 1
January 2017
 MFRS 2 Classification and Measurement of Share-based Payment
Transactions 1 January 2018
 MFRS 9 replaces MFRS139 Financial Instruments (2014) 1 January 2018
RATIO ANAYLIS & RECOMMENDATIONS
 PROFITABILITY

NET PROFIT MARGIN RETURN ON ASSET

13.40% 33.50%
33.28%
13.20% 13.27% 13.27% 33.00%
13.00% 32.79%
12.80% 32.50%
12.60%
32.00%
12.40% 12.54% 31.85%

12.20% 31.50%
12.00% 31.00%
2014 2015 2016 2014 2015 2016

 Decrease the expenses  Be cautious in planning

budgets and purchasing stocks
 Minimize costs of asset
 Liquidity Ratios Of Carlsberg
LIQUIDITY
Effective
working capital
management.
2016 0.99
1.3

2015 1.09
1.34

- Keep monitoring the

current ratio 2014 1.18
-Improve the debt 1.39

collection 0 0.5 1 1.5

-Sell unproductive
fixed assets

Quick Ratio Current Ratio

 FINANCIAL STABILITY
TIMES INTREST RATIO OF
CARLSBERG
YEAR DEBT RATIO 60

2014 49.95% 50

2015 48.23% 40

2016 50.11% 30

20
 Expand their sales revenue 10

 Have an effective inventory 0

management 2014 2015 2016

 Should restructure debt

 Should be wise in borrowings
Factors which may disturb the business
of Carlsberg
 consumer trend
 the legislations
 substitute products
 The usefulness of ratio
analysis
THE PROBLEMS OF USING RATIO ANALYSIS ON A SET OF PUBLISHED
FINANCIAL STATEMENTS EXCEED THE BENEFITS TO BE GAINED
 helps in forecasting and planning
 acts as an indicator
 seasonal factors should be taken into consideration
 only give the quantity measure
 having only financial ratios of a company and judging
its performance is not the BEST option.
NON-FINANCIAL INFORMATION OF LATEST
CARLSBERG DEVELOPMENT

Carlsberg
Quality Dispense
System (CQDS)

FUTURE PLANS

Together Towards ZERO

 ZERO carbon BRAND AND
footprint CUSTOMER
 ZERO water waste LOYALTY
 ZERO irresponsible
drking Beer Beauty
 ZERinO accidents
culture
CORPORATE SOCIAL
RESPONSIBILTY

 Earth Hour
 "Unplug to Reconnect"
RESEARCH AND
DEVELOPMENT

 Carlsberg Research
Laboratory