Mattingly "AI & Prompt Design: The Basics of Prompt Design"
Financial ratio analysis of sony and samsung
1. Barani Institute of Management Sciences
Subject:
Financial Accounting
Section:
BBA 2C
Submit To:
Miss Anum Rashid
Submit By:
Hira Kiyani 18-arid-4976
Jamshed khan 18-arid-5010
Omar Farooq 18-arid-5040
Umm e Aiman 18-arid-5068
Umbreen Fareed 18-arid-5071
2. Financial Ratio’s Analysis
Of Samsung & Lenovo
Financial Ratios:
Financial Ratios are key indicators of the financial performance of the company and are
usually derived from its three statements including income statement, balance sheet, and cash
flows. These financial ratios help in analyzing the company's profitability, liquidity, assumed
risks as well as financial stability.
3. Samsung Group
Introduction:
Samsung is a South Korean multinational conglomerate headquartered in
Samsung Town, Seoul. It comprises numerous affiliated businesses, most of them
united under the Samsung brand, and is the largest South Korean chaebol. Samsung
was founded by Lee Byung-chul in 1938 as a trading company.
Founder: Lee Byung-chul
Founded: March 1, 1938
Headquarters: Seoul, South Korea
Revenue: 211.2 billion USD (2017)
Number of employees: 320,671 (2017)
4. INCOME STATEMENTOF SAMSUNG
Period Ending: 2018
31/12
2017
31/12
2016
31/12
2015
31/12
Total Revenue 243771415 239575376 201866745 200653482
Revenue 243771415 239575376 201866745 200653482
Other Revenue, Total - - - -
Cost of Revenue, Total 132394411 129290661 120277715 123482118
Gross Profit 111377004 110284715 81589030 77171364
Total Operating Expenses 184886321 186087277 173441357 176414768
Selling/General/Admin. Expenses,
Total
32688565 38947445 37235161 36081636
Research & Development 18354080 16355612 14111381 13705695
Depreciation / Amortization 1447690 1336620 1001816 970591
Interest Expense (Income) - Net
Operating
- - - -
Unusual Expense (Income) 1575 156939 815284 2174728
Other Operating Expenses, Total - - - -
Operating Income 58885094 53488099 28425388 24238714
Interest Income (Expense), Net Non-
Operating
2098037 1288177 2992176 2030843
Gain (Loss) on Sale of Assets 296356 -7547 136428 181850
Other, Net -119529 1427238 -840340 -490412
Net Income Before Taxes 61159958 56195967 30713652 25960995
Provision for Income Taxes 16815101 14009220 7987560 6900851
Net Income After Taxes 44344857 42186747 22726092 19060144
Minority Interest -453980 -842178 -310437 -365516
Equity In Affiliates - - - -
U.S GAAP Adjustment - - - -
Net Income Before Extraordinary
Items
43890877 41344569 22415655 18694628
Total Extraordinary Items - - - -
Net Income 43890877 41344569 22415655 18694628
Total Adjustments to Net Income - - - -
5. Income Available to Common
Excluding Extraordinary Items
43890877 41344569 22415655 18694628
Dilution Adjustment - - - -
Diluted Net Income 43890877 41344569 22415655 18694628
Diluted Weighted Average Shares 6793.49 6901.25 7103.35 148.71
Diluted EPS Excluding
Extraordinary Items
6460.73 5990.88 3155.65 125711.13
DPS - Common Stock Primary Issue 1416 850 570 21000
Diluted Normalized EPS 6429.26 6008.77 3226.36 135549.94
6.
7. BALANCE SHEETOF SAMSUNG
Period Ending: 2018
31/12
2017
31/12
2016
31/12
2015
31/12
Total Current Assets 174697424 146982464 141429704 124814725
Cash and Short Term Investments 100876879 83153824 88160772 71479042
Cash 46929 37521 51770 -
Cash & Equivalents 30293576 30507609 32059672 22636744
Short Term Investments 70536374 52608694 56049330 48842298
Total Receivables, Net 36948466 31804956 27800408 28520689
Accounts Receivables - Trade, Net 33867733 27695995 24279211 25168026
Total Inventory 28984704 24983355 18353503 18811794
Prepaid Expenses 5497974 5588892 4942021 4876635
Other Current Assets, Total 2389401 1451437 2173000 1126565
Total Assets 339357244 301752090 262174324 242179521
Property/Plant/Equipment, Total –
Net
115416724 111665648 91473041 86477110
Property/Plant/Equipment, Total
– Gross
279158166 256528604 225172654 205287524
Accumulated Depreciation, Total -163741442 -144862956 -133699613 -118810414
Goodwill, Net 5833678 5703138 1343580 910539
Intangibles, Net 9057920 9057345 4000440 4485772
Long Term Investments 15628293 14661282 12642160 13608828
Note Receivable - Long Term - - - -
Other Long Term Assets, Total 18723205 13682213 11285399 11882547
Other Assets, Total - - - -
Total Current Liabilities 69081510 67175114 54704095 50502909
Accounts Payable 8479916 9083907 6485039 6187291
Payable/Accrued - - - -
Accrued Expenses 20339687 13996273 12527300 11628739
Notes Payable/Short Term Debt 13586660 15767619 12746789 11155425
Current Port. of LT Debt/Capital
Leases
33386 278619 1232817 221548
Other Current liabilities, Total 26641861 28048696 21712150 21309906
8. Total Liabilities 99288251 94538674 75749996 69302754
Total Long Term Debt 1047057 2767807 1302780 1496990
Long Term Debt 996935 2710269 1237653 1424046
Capital Lease Obligations 50122 57538 65127 72944
Total Debt 14667103 18814045 15282386 12873963
Deferred Income Tax 15162523 11710781 7293514 5154792
Minority Interest 7684184 7278012 6538705 6183038
Other Liabilities, Total 6312977 5606960 5910902 5965025
Total Equity 240068993 207213416 186424328 172876767
Redeemable Preferred Stock, Total - - - -
Preferred Stock - Non Redeemable,
Net
- - - -
Common Stock, Total 897514 897514 897514 897514
Additional Paid-In Capital 4403893 4403893 4403893 4403893
Retained Earnings (Accumulated
Deficit)
242698956 215811200 193086317 185132014
Treasury Stock – Common - -6228187 -9750326 -13442379
ESOP Debt Guarantee - - - -
Unrealized Gain (Loss) 1418054 1920168 1390624 1478330
Other Equity, Total -9349424 -9591172 -3603694 -5592605
Total Liabilities & Shareholders'
Equity
339357244 301752090 262174324 242179521
Total Common Shares
Outstanding
6792.67 6810.94 6134.88 145.94
Total Preferred Shares
Outstanding
- - - -
9. Sony Corporation
Introduction:
Sony Corporation is a Japanese multinational conglomerate corporation headquartered
in Kōnan, Minato, Tokyo. Its diversified business includes consumer and professional
electronics, gaming, entertainment and financial services. Wikipedia
Stock price: 6758 (TYO)JP¥5,648
Headquarters: Minato, Tokyo, Japan
Founded: May 7, 1946, Nihonbashi, Chūō, Tokyo, Japan
CEO: Kenichiro Yoshida (Apr 1, 2018–)
Subsidiaries: Sony Mobile, Sony Pictures, So-net, MORE
Founders: Akio Morita, Masaru Ibuka
10. INCOME STATEMENTOF SONYCORPORATION
Period Ending: Trend 3/31/2019 3/31/2018 3/31/2017 3/31/2016
Total Revenue $78,291,000 $80,338,000 $68,233,000 $72,118,000
Cost of Revenue $56,586,000 $58,584,000 $50,823,000 $54,047,000
Gross Profit $21,706,000 $21,754,000 $17,411,000 $18,071,000
Operating Expenses
Researchand Development $0 $0 $0 $0
Sales, General and Admin. $13,599,000 $14,925,000 $14,852,000 $15,473,000
Non-Recurring Items $0 $0 $0 $0
Other Operating Items $0 $0 $0 $0
Operating Income $8,079,000 $6,910,000 $2,591,000 $2,618,000
Add'l income/expense items $1,173,000 ($209,000) ($202,000) $317,000
Earnings Before Interest and Tax $9,253,000 $6,701,000 $2,389,000 $2,934,000
Interest Expense $113,000 $128,000 $131,000 $225,000
Earnings Before Tax $9,140,000 $6,573,000 $2,258,000 $2,709,000
Income Tax $407,000 $1,427,000 $1,113,000 $843,000
Minority Interest ($454,000) ($531,000) ($487,000) ($551,000)
Equity Earnings/Loss Unconsolidated
Subsidiary
($27,000) $81,000 $32,000 $20,000
Net Income-Cont. Operations $8,251,000 $4,695,000 $690,000 $1,335,000
Net Income $8,278,000 $4,615,000 $658,000 $1,315,000
Net Income Applicable to Common
Shareholders
$8,278,000 $4,615,000 $658,000 $1,315,000
11. BALANCE SHEETOF SONY’S CORPORATION
Period Ending: Trend 3/31/2019 3/31/2018 3/31/2017 3/31/2016
Current Assets
Cash and Cash Equivalents $13,281,000 $14,917,000 $8,616,000 $8,752,000
Short-Term Investments $11,967,000 $11,063,000 $9,436,000 $8,420,000
Net Receivables $11,649,000 $11,316,000 $10,567,000 $9,792,000
Inventory $5,902,000 $6,516,000 $5,751,000 $6,078,000
Other Current Assets $4,601,000 $4,859,000 $4,719,000 $4,297,000
Total Current Assets $47,401,000 $48,670,000 $39,089,000 $37,339,000
Long-Term Assets
Long-Term Investments $105,928,000 $101,138,000 $90,746,000 $82,157,000
Fixed Assets $7,020,000 $6,953,000 $6,804,000 $7,303,000
Goodwill $6,944,000 $4,988,000 $4,689,000 $5,394,000
Intangible Assets $8,293,000 $4,957,000 $5,243,000 $5,479,000
Other Assets $6,767,000 $6,138,000 $5,926,000 $5,252,000
Deferred Asset Charges $7,207,000 $6,426,000 $5,993,000 $5,423,000
Total Assets $189,561,000 $179,272,000 $158,490,000 $148,346,000
Current Liabilities
Accounts Payable $37,319,000 $35,915,000 $32,055,000 $29,971,000
Short-Term Debt / Current Portion of
Long-Term Debt
$11,593,000 $11,191,000 $9,495,000 $7,900,000
Other Current Liabilities $6,017,000 $5,743,000 $5,312,000 $5,109,000
Total Current Liabilities $54,929,000 $52,849,000 $46,861,000 $42,980,000
Long-Term Debt $5,135,000 $5,862,000 $6,116,000 $4,952,000
Other Liabilities $84,532,000 $81,949,000 $73,383,000 $68,537,000
Deferred Liability Charges $4,801,000 $4,230,000 $3,884,000 $4,012,000
13. FINANCIAL RATIOANANLYSIS OF SAMSUMNGAND SONY
1.Liquidity Ratio
Liquidity ratio tells us about ability of the company to meet the cash need on immediate
bases.
1.Current Ratio
2.Quick Ratio
Current ratio :
Samsung Electronics Co. Ltd
Current assets = 174697424
Current Liabilities=69081510
Formula:
Current Ratio= Current Assets/current Liabilities
=2.52
Sony
Current assets=14917000
Current liabilities= 52849000
Current ratio=14917000/ 52849000
= 2.82
Interpretation:
Sony is better company because it have higher ratio.
Quick ratio:
Formula
Quick ratio =( current assets- Inventory)/current liabilities
Samsung
Current assets = 174697424
Current Liabilities=69081510
Inventory= 28984704
14. Quick ratio=(1746977424-28984704)/69081510
=2.10
Sony
Current assets=14917000
Current liabilities= 52849000
Inventory=6516000
Quick Ratio=(14917000-6516000)/52849000
=0.158
Interpretation:
Samsung is best because it have higher ratio.
Efficiency Ratio:
it shows that how efficiently you are utilizing your assets.
Inventory Turnover:
Formula:
Inventory Turnover=CGS/Inventory
Samsung
CGS=132394411
Inventory=28984704
Inventory Turnover= 132394411/28984704
=4.56
Sony
CGS=158584000
Inventory=6516000
Inventory Turnover=158584000/6516000
=8.99
Interpretation:
Sony is preferable because it have higher value.
15. Days sale in inventory:
Formula:
Days sale ininventory=365/inventoryturnover
Samsung
InventoryTurnover=4.56
Days sale ininventory=365/4.56
=80.04
Sony
InventoryTurnover=8.99
DSI=365/8.99
=40.60
Interpretation:
Sonyhave betterperformance.Because ithave lowerratio.
Accounts Receivable Turnover:
Formula:
Accountsreceivable turnover=netsales/Accountsreceivable
Samsung
Netsales= 243771415
AccountsReceivable=33867733
Accountreceivable turnover=243771415/33867733
= 7.19
Sony
Netsales=80338000
Accountreceivable =11316000
Accountreceivable turnover=80338000/11316000
=7.09
Interpretation:
Sony’s have better performance because it have lower ratio.
16. Total asset turnover:
Formula:
Total assetturnover=netsales/Total assets
Sony
Netsales=80338000
Total assets=179272000
Total assetturnover=80338000/179272000
=0.448
Samsung
Netsales=243771415
Total asset=339357244
Total assetturnover=243771415/3393357244
= 0.718
Interpretation:
Samsungisbetterbecause ithave higherratio.
Days sale outstanding:
Formula:
Days sale outstanding=365/Accountreceivableturnover
Samsung:
Accountreceivable turnover=7.19
=365/7.19
=50.76
Sony:
Accountreceivable turnover=7.09
=365/7.09
=51.4
Interpretation:
Samsunghave lowerratiosothis isbest.
17. Profitability Ratios:
It tellsusaboutthe earningandprofitof the company.
Return on asset:
Formula:
Returnon asset=netIncome/Total asset
Samsung:
Netincome=43890877
Total asset=339357244
Returnon asset=438900877/339357244
=0.012
Sony:
NetIncome = 4615000
Total asset=179272000
Returnon asset=4615000/179272000
=0.025
Interpretation:
Samsungingood.
Return on equity:
Formula:
returnon equity:netincome/total equity
Samsung:
Netincome=43890877
Total equity=240068993
Returnon equity=43890877/240068993
=0.018
Sony:
Netincome=4615000
Total equity=27902000
