Excerpt
Table of Contents
1 Introduction
2 Summary Section
2.1 Clarkson Plc Background Summary
2.1.1 Financial Highlights
2.2 Competitors Summary
2.2.1 Sutton Harbour Holdings Plc
2.2.2 Stobart Group Ltd
2.2.3 Braemar Shipping Services Plc
2.2.4 Wincanton Ltd
3 Accounting Analysis
3.1 Accounting Policies
3.1.1 Basis of Preparation and Statement of Compliance
3.1.2 Key Accounting Judgments and Estimates
3.1.2.1 Trade Receivables
3.1.2.2 Revenue Recognition
3.1.2.3 Operating Leases
3.1.2.4 Adjusting Items
3.1.2.5 Goodwill
3.1.2.6 Depreciation
3.2 Accounting Evaluation
3.3 Potential Risk and Necessary Adjustments
4 Financial Analysis
4.1 Profitability Ratios
4.1.1 Return on Capital Employed (ROCE)
4.1.2 Return on Sharholders Funds (ROSF)
4.1.3 Gross Profit Margin (GPM)
4.1.4 Net Profit Margin (NPM)
4.2 Liquidity Ratios
4.2.1 Current Ratio
4.2.2 Quick Ratio (Acid Test)
4.3 Efficiency/ Working Capital Ratios
4.3.1 Inventory Turnover
4.3.2 Receivable Days
4.3.3 Payable Days
4.3.4 Cash Conversion Cycle
4.4 Financial Structure
4.4.1 Gearing
4.4.2 Interest Cover
4.5 Investment Ratios
4.5.1 Dividend Yield
4.5.2 Dividend cover
4.5.3 Earnings per Share (EPS)
4.5.4 Price/ Earnings Ratio (P/E Ratio)
5 Conclusion and Recommendations
References
Appendix
- Quote paper
- Moritz Meyer (Author)Shreyans Jain (Author)Hujing Zheng (Author)Ming-Fong Lee (Author)Aishwarya Agarwal (Author), 2017, Accounting and Financial Analysis, Munich, GRIN Verlag, https://www.grin.com/document/426429
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