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Financial Analysis Performance Task Essay

Financial Analysis Reitmans

Alimentation Couche-Tard

Sales

COGS

Gross Profit

Depreciation + Exp

Operating Profit

Investment Income

Interest

EBIT

Tax Exp

Net Income

Cash

AR

Inventory

Prepaid Exp

Current Assets

Investments

Capital Assets

Goodwill

Future Income Tax

LTA

Total Assets

Taxes payable

Current LT Debt

Current Liabilities

LT Debt

Other LT Liabilities

Total Liabilities

Equity

L + E

Reitmans was able to improve its profitability in 2005, compared with 2004. The company's gross profit improved to 13.55% from 9.99%; its operating profit improved to 9.7% from 5.98%; and its net profit improved to 7.33% from 4.7%. This shows that the improvement in the company's profitability is largely attributable to the improvement in the top line, with the cost of goods sold being a lower percentage of revenues in 2005 than 2004. Whether this is a function of driving down costs with suppliers or increasing prices to consumers cannot be ascertained from the financial statements, but from the comments in the annual report. Reitmans achieved superior gross margins in a couple of ways. The most important was advanced purchases of U.S. dollar inventories when the Canadian dollar was at a high value, lowering the cost of the goods in C$ terms. The company also cited "effective cost containment at both the store and overhead levels and the significant efficiency improvements in the operation of our supply chain activities" (p.12, 2005 Annual Report). For its part, Couche-Tard saw its profit only improve marginally, from 1.54% to 1.84%. The gross and operating profits saw very little change over the course of the two years.

3-4.

Reitmans

Couche-Tard

2005

2004

2010

2009

Current Ratio

1.70631

1.909195

1.167743

1.070342

Debt-Equity

0.408824

0.699933

However, the improvement for Reitmans is significantly better than the improved for Couche-Tard. Reitmans paid down a substantial amount of its debt over the course of the year, and this allowed it to reduce its debt-equity ratio from 70% to 41%. Couche-Tard's debt-equity ratio is lower than it was at 1.28 compared with 1.45, but is still much higher than Reitmans. Couche-Tard did not add any new long-term debt, but it did not pay any down, so its improvement was not as great.
5. In the long run, Reitmans would make the better investment. There are two reasons for this recommendation. The first is that the company has improved its financial ratios significantly. By paying down so much of its long-term debt, Reitmans has set the stage for a dramatic improvement in its equity market value in the coming years. With less of the company's profits going towards debt service, more of those profits are going to retained earnings. For the equity investor, this can only be viewed as a good thing. The other reason is that the company is continuing to grow. Reitmans is consistently adding stores, and new concepts to its lineup. This is allowing the company to grow its operations steadily over the years, despite being in a relatively mature market. That they are able to do this will simultaneously paying down their debt is impressive from a financial management standpoint. In comparison, Couche-Tard is also growing, but has not taken the step aggressive approach to paying down its debt. It has a much higher level of indebtedness to begin with, and for the equity investor this high level of debt is perhaps less enticing when compared with Reitmans.

In the short run, the company may not be a good investment. One of the things that you look for in a good investment is for companies to be underpriced. There is no indication that this is the case. However,…

Sources used in this document:
Works Cited:

Reitmans 2005 Annual Report. In possession of the author.
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