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Financial Statement Analysis In Order Research Paper

This means that Ferrellgas is in risk of default. The company paid more in dividends last year than it earned in cash from operations. In short, Ferrellgas has an unsustainable burn rate. While Inergy had a poor financial position, it was able to tap into capital markets to alleviate any cash crunch -- Ferrellgas has yet to do this and of all these firms is the closest to default. Amerigas is a mediocre performer among this group. While the company has very little cash and a low current ratio, it is earning enough to cover its interest. It is also paying less in dividends than its cash flow from operations, although it is probably paying too much given its earnings level and apparent need for capital expenditures. However, there are red flags with this company as well. For example, given its current cash situation, one would want to see an improving cash conversion cycle, and that is not the case as both inventory and receivables turn are worsening. It is also worth considering that Amerigas is less indebted than is Ferrellgas.

The company with the strongest financial position is Suburban. That company has a healthy balance sheet, good margins, good interest coverage and although it has a declining profit and revenue it has managed to keep its financial condition relatively healthy.

3. This does not appear to be a good industry in which to invest. Net incomes in the industry are declining, and...

Of the four companies in this industry, one is on the brink of default, another just received financing to continue, and a third is struggling. Only one company is performing well and even that company, Suburban, has financial weaknesses. It could be argued that if the outlook for the industry is good, then the firms in the industry might be trading at low stock prices, but on average, the industry trends do not look especially positive.
Of the firms in the industry, Ferrellgas is performing the worst. The company's cash crunch makes it the worst company in this industry in which to invest. There are two problems with investing in a borderline insolvent company. The first is that if it goes to Chapter 11, those assets could be bought much more cheaply. The second is that it will require an immediate infusion of capital. This would only be attractive of the company's operations looked positive. Ferrellgas' cost of revenue is increased at nearly twice the rate of its revenue, pointing to a pricing power issue. The company turned a loss last year, and has seen declines for the past two years in its net income, despite revenue increases. The company is heavily indebted, and this is a drag on earnings, again pointing to a subsequent infusion of capital into the company beyond the purchase price. Therefore, Ferrellgas is not attractive from a financial perspective.

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