An Analysis of the Financial Statement of the DB Group

Term Paper , 2014 , 30 Pages

Business economics - Investment and Finance

This assignment deals with the evaluation of the performance of the DB Group. Since the financial statement provides a lot of important data and information about the economic performance of a company a financial statement analysis will be performed to get an idea about the financial situation of the DB Group. Since the DB Group is a 100% government-owned holding company the equity investors are all German. Therefore each German should have an interest in the performance of the DB Group. The analysis is mainly based on a financial ratio analysis because the examination of key ratios provides in an easy way insights into how a firm is performing relative to former years, competitors and the industry. The benchmark company is the Deutsche Post DHL because it is the number one transport and logistic company in Germany (regarding revenue) followed by the DB Group. The financial statement analysis will show the development of the assets and the profitability in the last decade. Also it creates a feeling for the growth and risks of the company. Therefore an investment, a financial, profitability and a liquidity analysis is performed to demonstrate the strength and weaknesses of the DB Group.

Table of Contents

Executive Summary

List of Abbreviations

List of Figures

List of Tables

1 Introduction
1.1 Facts about the Deutsche Bahn Group
1.2 The structure and strategy of the Deutsche Bahn Group

2 Problem definition

3 Objectives

4 Methodology

5 Financial statement analysis
5.1 Fundamentals
5.2 Users and their goals
5.3 Financial Ratios

6 Investment analysis

7 Financial analysis

8 Profitability analysis

9 Liquidity Analysis

10 Conclusion

Appendices
A.1 Organizational chart of the DB Group
A.2 Numbers and calculation of investment ratios (part 1)
A.3 Numbers and calculation of investment ratios (part 2)
A.4 Numbers and calculation of financial ratios
A.5 Numbers and calculation of profitability ratios (part 1)
A.6 Numbers and calculation of profitability ratios (part 2)
A.7 Calculation of the working capital ratio
A.8 Development of investments XXIV

Bibliography

• College: University of applied sciences, Nürnberg
• Author: Martin Pruschkowski (Author)
• Publication Year: 2014
• Pages: 30
• Catalog Number: V432949
• ISBN (eBook): 9783668788169
• ISBN (Book): 9783668788176
• Language: English
• Tags: Deutsche Bahn, DB, Jahresabschluss, financial statement, Analyse, Analysis, investment analysis, liquidity analysis, profitability analysis, Rentabilitätsanalyse, Liquiditätsanalyse, Investitionsanalyse