PptxGenJS Presentation

[Virtual Presenter] We are thrilled to have you all here for today's meeting. Our commitment to sustainability and ethical business practices has been instrumental in our success in the industry. Our agenda today is to discuss financial statement analysis and its significance in evaluating a company's performance. We will be focusing on the three primary types of financial statement analysis: horizontal analysis, vertical analysis, and trend analysis. These strategies can offer invaluable insights into a company's financial health and aid us in making informed decisions. We appreciate your attention..

[Audio] In this presentation, we will provide an overview of Hayleys P-L-C and analyze the financial performance of the company. Our presentation is divided into four sections. In section one, we will discuss the company's history, operations, and key competitiveness. In section two, we will analyze the financial performance of Hayleys P-L-C over the past few years. We will discuss the company's income statement, balance sheet, and cash flow statement in detail. In section three, we will analyze the financial performance of Hayleys P-L-C based on financial ratios. We will discuss the company's liquidity, solvency, profitability, and efficiency ratios in detail. In section four, we will analyze the cash flow of Hayleys P-L-C--. We will discuss the company's operating activities, investing activities, and financing activities in detail. We will also provide an analysis of the company's cash flow position over the past few years. We hope that you find this presentation informative and useful..

[Audio] Hayleys P-L-C is a diversified conglomerate with a rich history in Sri Lanka. The company has been operating for more than 145 years and has a global reach with operations in over 80 countries, employing over 30000 employees. Hayleys P-L-C operates in a range of business sectors including manufacturing, consumer and retail, leisure, transportation and logistics, energy and environment, and construction and energy. The company's global footprint extends to major markets such as the USA, UK, Europe, and Asia-Pacific. Hayleys P-L-C is also a leading exporter in coconut-based products, rubber gloves, and activated carbon, contributing significantly to Sri Lanka's G-D-P through export revenues..

[Audio] Financial statement analysis is a critical tool used to assess a company's performance. Each method has its unique advantages and can be used to assess a company's performance in different situations. Horizontal analysis involves comparing financial data and calculating the percentage change in financial statement items from one period to another. This method helps identify trends and growth patterns that can inform decisions about the future direction of the company. Vertical analysis involves presenting financial statements as percentages of a base figure, making it easy to compare performance across companies or periods, and identify areas of strength and weakness within the company, which can be used to improve financial performance. Trend analysis involves analyzing financial statements over a period to identify patterns and trends, which can be used to predict future financial performance and make strategic decisions about the company's direction. In conclusion, financial statement analysis is a critical tool for assessing a company's performance and making informed decisions. By using these methods, companies can gain insights into their financial statements and make data-driven decisions about their future direction..

[Audio] We will now analyze the financial performance of Hayleys P-L-C over the years 2019 to 2023 through a horizontal analysis. In 2019, Hayleys P-L-C generated 1599170 in revenue. This increased by 361% to 2241974 in 2022, representing a growth rate of 482%. However, there were decreases in revenue from 2019 to 2020 (-11%) and from 2020 to 2021 (-389%), resulting in a decline of 50080 and 1742486, respectively. Our analysis shows that Hayleys P-L-C has seen consistent revenue growth over the years, with a significant increase in 2022. However, there were decreases in revenue in 2020 and 2021, which could indicate some challenges faced by the company during those years. In conclusion, the horizontal analysis of Hayleys PLC’s financial performance over the years 2019 to 2023 reveals that the company has been growing consistently, with a significant growth rate in 2022. However, there were decreases in revenue in 2020 and 2021, which could indicate some challenges faced by the company during those years..

[Audio] Our presentation will focus on the financial analysis of Hayleys P-L-C--, a company in the textile industry. We will analyze the company's financial performance over the past year using vertical analysis and key financial ratios. Our analysis shows that Hayleys P-L-C has seen strong financial performance over the past year, with significant growth in profitability, revenue growth, and effective cost management strategies. The company's gross profit increased by 29.82% from the previous year, indicating that the company has been able to maintain its profitability while increasing its sales. This was achieved through effective cost management and revenue growth strategies. Additionally, the company's profit before tax increased by 56.47% from the previous year, indicating that the company has been able to improve its profitability before taxes. This was achieved through effective tax planning and cost reduction strategies. Finally, the company's profit after tax increased by 29.82% from the previous year, suggesting that the company has been able to maintain its profitability after taxes while also increasing its sales. Overall, our analysis shows that Hayleys P-L-C has seen strong financial performance over the past year, with significant growth in profitability and effective cost management strategies..

[Audio] We can see that the Gross Profit of Hayleys P-L-C increased steadily from 388745 in 2017 to 608270 in 2020, resulting in a growth of 159.5%. Similarly, the Profit Before Tax of Hayleys P-L-C increased steadily from 400102 in 2017 to 497642 in 2020, resulting in a growth of 23.6%. These trends suggest that Hayleys P-L-C is performing well financially. However, it is important to consider other factors that could affect these metrics, such as changes in the market, competition, and economic conditions. Therefore, Hayleys P-L-C must continue to monitor these metrics and make necessary adjustments to maintain its financial stability..

[Audio] We use financial ratios to assess a company's performance and stability. These ratios fall into four categories: profitability, liquidity, efficiency, and gearing. Profitability ratios help us understand a company's ability to generate profit relative to revenue, assets, or equity. Liquidity ratios help us assess a company's ability to meet short-term obligations. Efficiency ratios help us evaluate asset and liability management. Gearing ratios help us measure debt levels and interest paid. By analyzing these ratios, investors and analysts can better understand a company's financial health and make informed decisions..

[Audio] Hayleys P-L-C has strong profitability ratios, with higher roce and R-O-E ratios than the industry average, and a high operating profit margin. However, the assets turnover ratio could be improved to increase the efficiency of asset use. These ratios provide valuable insights into a company's financial performance and can help investors make informed investment decisions..

[Audio] We will discuss Hayleys PLC's liquidity ratios. We will examine the current ratio and the quick ratio. The current ratio is calculated by dividing current assets by current liabilities. Hayleys PLC's current ratio is 100.08%, which is above the industry average and suggests that the company has ample liquidity to cover its short-term obligations. The quick ratio, which is calculated by subtracting stock from current assets and dividing by current liabilities, is also above the industry average at 100.04%. These ratios indicate that Hayleys P-L-C has a solid liquidity position, with sufficient liquidity to cover its short-term obligations, even if it needs to sell some of its inventory. In conclusion, Hayleys PLC's liquidity ratios suggest a strong liquidity position, with both the current ratio and the quick ratio indicating that the company has sufficient liquidity to cover its short-term obligations..

[Audio] Hayleys PLC's efficiency ratios are used to evaluate the company's ability to efficiently use its resources to generate profits. These ratios are commonly used and measure different aspects of a company's performance. We then compare Hayleys PLC's receivables collection period with that of three other companies. Hayleys P-L-C has a shorter collection period compared to Company B and Company C, but a longer collection period compared to Company A This suggests that Hayleys P-L-C is collecting its receivables more efficiently than Company A and Company C, but less efficiently than Company B We then compare Hayleys PLC's inventory holding period with that of three other companies. Hayleys P-L-C has a longer holding period compared to Company A and Company B, but a shorter holding period compared to Company C This suggests that Hayleys P-L-C is holding its inventory more efficiently than Company A and Company B, but less efficiently than Company C Finally, we compare Hayleys PLC's payables payment period with that of three other companies. Hayleys P-L-C has the longest payment period compared to all three companies. This suggests that Hayleys P-L-C is struggling to pay its bills, and may need to improve its payment practices to become more efficient. In conclusion, the efficiency ratios of Hayleys P-L-C reveal that the company is collecting its receivables and holding its inventory more efficiently than some of its competitors, but is struggling to pay its bills. These findings can be used to identify areas for improvement and inform future business decisions..

[Audio] We will examine the financial ratios of Hayleys P-L-C--. Our focus will be on gearing ratios, including the debt to equity ratio, debt to debt plus equity ratio, and interest cover ratio. The debt to equity ratio compares the level of debt to equity in a company. It is calculated by dividing non-current liabilities by ordinary shareholders' funds and multiplying the result by 100%. Hayleys PLC's debt to equity ratio ranges from 529.46% to 549.72%, indicating a high level of debt compared to equity. The debt to debt plus equity ratio compares the level of debt to the total amount of funds available to a company. It is calculated by dividing non-current liabilities by the sum of ordinary shareholders' funds and non-current liabilities and multiplying the result by 100%. Hayleys PLC's debt to debt plus equity ratio ranges from 84.11% to 84.61%, also indicating a high level of debt compared to the total amount of funds available. The interest cover ratio measures a company's ability to meet its interest payments. It is calculated by dividing the operating profit by the finance costs. Hayleys PLC's interest cover ratio ranges from -1.28 to -0.41, indicating a negative interest cover ratio, meaning the company is not generating enough cash flow to cover its interest payments..

[Audio] Analyzing the financial health and liquidity of a business involves assessing its cash inflows and outflows. This assessment can be broken down into three categories: operating activities, investing activities, and financial activities. Operating activities involve primary revenue-generating activities such as sales and manufacturing. These activities provide the cash needed to operate the business and fulfill its daily obligations. Investing activities pertain to long-term asset purchases and sales, reflecting the company's commitment to its growth and long-term viability. Financial activities involve cash inflows and outflows related to the company's financial statements, such as paying dividends and issuing or repurchasing stock. By analyzing cash flow, we gain valuable insights into the company's ability to meet its obligations and plan for future growth..

[Audio] Cashflow analysis of Hayleys P-L-C shows a decrease in cash flow from $6465607 in 2020 to $5111501 in 2021 due to decreases in operating and investment activities. The decrease in operating activities was mainly caused by a decrease in net income, while the decrease in investment activities was mainly caused by a decrease in property, plant, and equipment expenditures. Additionally, there was an increase in depreciation expense, intangible asset expenditures, and interest expense. However, some financial activities also contributed to a slight increase in cash flow. Overall, the cashflow analysis shows that the company's operating, investment, and financial activities all contributed to a decrease in cash flow, but the slight increase in some financial activities helped to mitigate the impact of this decrease..

[Audio] Hayleys PLC's financial performance. Dupont Analysis.

[Audio] The decline in Hayleys PLC's financial performance over the past three years is concerning, and we urge that immediate action be taken to address this issue..

[Audio] Terima kasih telah mengikuti presentasi kami tentang Analisis Keuangan Hayleys P-L-C--. Saya yakin Anda telah mendapatkan pemahaman yang lebih baik tentang perusahaan ini setelah melalui presentasi ini. Sebagai penutup, kami ingin menyampaikan terima kasih kepada seluruh tim kami yang telah bekerja keras untuk menyusun presentasi ini. Terima kasih juga kepada para pendengar yang telah hadir dan mengikuti presentasi kami. Tanpa dukungan dan perhatian Anda, presentasi ini tidak akan berjalan dengan baik. Kami juga ingin mengucapkan terima kasih kepada: Y A N Madushani A A E H Amarathunga L A D M I Mihirangi S M C E Jayasekara W A D P M T N.Aththanayaka Binuri Parindaya. Kami tidak dapat menyelesaikan presentasi ini tanpa kontribusi berharga dari setiap anggota tim kami. Terima kasih atas kerja keras, dedikasi, dan semangat yang telah diberikan. Dan dengan ini, kami menyimpulkan presentasi kami. Terima kasih atas perhatian dan kesediaan Anda untuk mendengarkan. Semoga presentasi ini telah memberikan manfaat bagi Anda. Terima kasih lagi dan kami mengucapkan selamat tinggal..