Thursday, 31 May 2012

Raio Analysis Summary

First Group plc


Ratio Analysis summary


FirstGroup Plc-Financial Ratios
Profitability Ratios
2011
2010
2009
2008
2007
ROI % (Operating)
366.26
347.3
359.1
386.87
515.63
Liquidity Ratios





Quick Ratio
0.71
0.72
0.53
0.7
1
Current Ratio
0.77
0.78
0.6
0.84
1.09
Debt Management





Interest Coverage
68.78
64.61
70.31
82.39
941.99
Asset Management





Total Asset Turnover
1.18
1.1
1.15
1.28
1.6
Receivables Turnover
11.1
10.42
10.28
9.67
9.88
Inventory Turnover
69.84
62.35
63.92
63.36
62.44
Accounts Payable Turnover
21.39
20.95
22.01
21.24
22.88
Property Plant & Equip Turnover
2.94
2.7
2.86
3.15
3.73
Cash & Equivalents Turnover
17.78
19.22
21.91
14.37
12.67
Per Share





Cash Flow per Share
1.16
0.94
1.04
0.84
0.74
Book Value per Share
1.94
1.86
1.63
1.58
1.36



First Group Company has been unable to maintain a liquid position as the current and quick ratio has been declining since 2007, cited by Mergent Online (2012). This has made difficult for the company to maintain strategic alliances with its suppliers and obtain inventory on short-term basis, which in turn, has affected all other aspects of the financial management. 


From the financials and ratio analysis, we can also say that company used most of his profit in paying off the bank loans and other debts as there is huge reduction in the amount of Long term liabilities by (3331.9£m - 2888.2£m) 443.7£m  that is mainly because of reduction in bank loans and other payables of the company, cited by Bragg (2006).

Return on Equity analysis concludes that the return on the equity of the company is reduced in the year 2011 as compare to the year 2010. It has also been observed that large portion of profit earned in the year 2011 is contributed towards the equity of the company that directly affected per share divided of the organisation.

BIBLIOGRAPHY

BOOK
  • Bragg, S. (2006) " Business Ratios and Formulas" .3rd Edition. Wiley Corporate. USA.
WEBSITES
  • Mergent Online (2012) " First Group plc" [online] Available at: http://www.mergent.com/searchresults.asp?cx=001435189050236951772:ddk6-8igemi&cof=FORID:11&q=FIRST%20GROUP%20Company%20plc&sa=Search (Accessed 20/05/2012). 



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