Saturday, September 5, 2009

Chapter 3-1: Do financial statements help in Financial decisions and corporate valuation

The Study Area

This study primarily focused on the information given by the Financial Statement of the Compass Group PLC, Toronto Dominion Bank, Harris Corp, Morgan Stanley, and Boeing Co. for the last five years of the United State of America. This study covered the periods 2004 to 2008 only.

Statistical Treatment

To examine how financial statement of the Compass Group PLC, Toronto Dominion Bank, Harris Corp, Morgan Stanley, and Boeing Co. Help in Financial Decisions and Corporate Valuations, the following statistical formulas were used:

a. Current ratio. This was computed to determine the short-term solvency ratio or working capital ratio. It also used to measure Liquidity risk.

Current ratio = Current Assets .

Current Liabilities

b. Return on Assets. This was used to determine the profitability of the company.

Return on Assets = Net Income

Total Assets

c. Return on Equity. This was used to determine the profit of the company. This will compare to the return on assets to determine the financial risk of the company.

Return on Equity = Net Income

Total Equity

d. Debt to total assets. This was used to measure the percentage of total assets provided by the creditors.

Debt to total assets = Total Debt .

Total assets

e. Total Cost

This was computed to get the unknown value of historical cost of the selected company

TC = PE + PEx + I

Where: TC = total cost every period

PE = Prepaid expenses value

PE = Plant and equipment value

I = Intangible

a. Firm Value . This was computed to strengthen the deal with an investment project subject to risk.


Where: TR = total revenue

TC = total cost

r = discount rate (10%)

n = years (5)

b. Market Value. This was computed because it is one of the important variables in this study. This is to determine the dollar amount at which an item can be sold of the Compass Group PLC, Toronto Dominion Bank, Harris Corp, Morgan Stanley, and Boeing Co. on the last five years.

MV = LTB + SE

Where: MV = Market value

LTB = Long term debt

SE = Shareholders’ Equity

g. DuPond Framework

This was computed to analyze financial statement of the selected company’s. This was used to summarize the company’s performance.

Return on Equity = Profitability X Efficiency X Leverage

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