Verified Document

Financial Structure The Overall Financial Structure Of Essay

Financial Structure The overall financial structure of JP Kenny Limited can be analyzed from the viewpoint of time duration, which includes short-term and long-term funds.

Debt- Equity Ratio

This ratio analyses relationship between borrowed funds and JP Kenny's capital. It is indicative of reflective claims of the creditors and the shareholders against JP Kenny's assets. Here analysis of the long-term Equity ratio and total equity ratio will be made.

Long-Term Debt -- Equity Ratio

This ratio establishes the relationship between long-term outside liabilities and JP Kenny's funds. It shows the proportion of the External and Internal Equities. The long-term debt for 2010 was 1, 138,000 pounds and the equity shareholder was 8, 885,000 pounds giving a 8:1 long-term debt equity ratio. This shows that creditors of JP Kenny have a larger claim than the shareholders, therefore it can be construed that JP Kenny will deal with stringent conditions from lenders, while borrowing money.

Total Debt-Equity Ratio

This includes all the debt from creditors against JP Kenny's claims preference shares equity shares, capital reserves, retained earnings among other items. In 2009, total debt was 17, 626,000 pounds while shareholders equity was 6, 940,000 pounds giving a ratio of 0.4: 1. In 2010, total debt was 17,855,000 while shareholders equity fund was 9,990,000 giving a ratio of 0.6:1. The ratio indicates an increased trend for the two years.

The increasing trend indicates that JP Kenny for the two years has depended upon borrowed capital. It also shows that for every 0.6 pounds of outside liability in 2010, JP Kenny has 1 pound of shareholder capital.

Debt - Asset Ratio

This ratio measures the extent to which the assets of JP Kenny are supported by borrowed funds. Here, the total debt is compared to the total assets. In 2009, JP Kenny's total assets were 7, 269,000 pounds and the total debt was 17, 626,000 pounds, therefore the ratio was 0.41: 1. Subsequently in 2010, the total assets were 10, 195,000 pounds while the total debt was 17,855,000 giving a ratio of 0.6:1. This showed an increased trend over the two years with 0.41 times in 2009 as compared to 0.6 times in 2010.

The average Debt- Asset ratio of 0.6 in 2010 indicates that for every 0.6 pound of outside liability, JP Kenny has 1 pound of total asset. This indicates that the shareholders are deprived the benefits of equity trading, the management did not exploit the debt. However, the increasing trend shows that the company has been increasingly financing the total assets from outsiders' money over the two years.

Liquidity Ratios

The liquidity ratio estimates JP Kenny's ability to repay short-term creditors and is a measure of the company's financial strength. In addition, if the value of the firm's liquidity ratio is greater than 1.0, then the creditors are fully covered. JP Kenny's liquidity ratio is given as liquid assets divided by short-term liabilities. Liquidity ratio is used to measure different types of assets.

Current Ratio

This ratio is used in measuring JP Kenny's liquidity by deriving proportion of assets to cover current liabilities of the company. The evaluation of JP Kenny's current ratio may be misleading since chances of JP Kenny's liquidating assets to meet liabilities are limited. The current ratio of JP Kenny shows the firm's ability to meet its short-term liabilities using the short-term assets.

JP Kenny's current ratio during the year 2009 was 1.4. This ratio is an indicator that the company is able to meet its debt problems. The share at 1.4 indicates that the company is able to satisfy its short-term liabilities by using their short-term assets.

In addition, JP Kenny's current ratio rose to 1.6 during the year 2010. This ratio shows that the current assets exceed the value of current liabilities. This ratio, which is more than 1.5, is recommended for the company as it illustrates JP Kenny's ability to meet debts using their assets. This ratio greater than 1.0 means the company does not have liquidity issues. This current ratio in addition, shows that the firm's money is tied up in current assets.

Quick Ratio

JP Kenny's quick ratio measures the liquid current assets and excluding inventories but includes account receivables and certain investments made by the company.

JP Kenny's quick ratio during the year 2010 stood at 1.2. The firm's quick ratio which was more than 1.0 means the company is having little problem with liquidity. The higher the ratio, the more liquid the company is, and is better placed to ride out of possible economic downturn in its business. In addition, the quick ratio of 1.2 indicates that the company's...

In addition, having a quick ratio of more than 1.0 suggests that the company does not have potential stockholding problems.
Cash Ratio

The cash ratio of JP Kenny estimates liquidity by evaluating amounts of cash, cash equivalents and invested funds available to meet the firm's short-term liabilities. The calculation of JP Kenny' cash ratio takes in consideration assets that are liquid, ignoring assets such as receivables and inventories.

The year 2009 saw JP Kenny's cash ratio stand at 1.4. This cash ratio means the company investments and cash equivalents outweigh the liabilities. This ration illustrates the company's ability to pay creditors and maintain a better financial shape.

In addition, during the year 2010, JP Kenny's cash ratio was at 1.6; indicating an increase in investments and cash equivalents. This high cash ratio means the company is in better financial status than the year 2009. Additionally, the high cash ratio suggests that JP Kenny is able to pay its creditors.

Profitability

To analyze profitability of JP Kenny the profitability ratios will be necessary. This ratio will indicate overall efficiency and performance. The ratio will be further divided into margins and returns.

Margins

In 2009, JP Kenny's gross profit was 14,265,000 pounds while the net sales were 33,000,000 pounds giving a gross profit margin of 43%. In comparison, in 2010, the company's gross profits were 10,261,000 pounds while the net sales were, 39,000,000 pounds giving a gross margin of 26%. The company performed better in 2009 as compared to 2010.

In 2009, the company's Earnings Before Interest and Taxes (EBIT) were 10,313,000 pounds while the net sales were 33,000,000 giving an operating profit margin of 25%. In 2010, the EBIT was 6, 142,000 pounds with net sales of 39,000,000 pounds giving an operating profit of 16%. The overall operating efficiency was high in 2009 as compared to 2010.

In 2009, JP Kenny's net income was 8,479,000 pounds while the net sales were 33,000,000 pounds giving a net profit margin of 21%. In comparison, the company performed poorly in 2010 with net income of 5,761,000 pounds and net sales of 39,000,000 giving a lower percentage of 14% in net profit margin.

Returns

In 2009, the net income was 8,479,000 pounds against assets of 7, 269,000 pounds. This gave a ratio of 1.2:1. In 2010, the net income 5,761,000 pounds against assets of 10,194,000 pounds giving a return on asset ratio of 1:1. It is evident that the efficiency with which JP Kenny is managing the investment in asset reduced by 0.2 from 2009 to 2010.

In 2009, the net income of 8,479,000 pounds against shareholders equity of 6,086,000 pounds gave a return on equity ratio of 1.4:1. In 2010, the net income of 5,761,000 against shareholders equity of 8, 885,000 pounds gave a return on equity ratio of 0.65:1. The return on shareholders' money was double in 2009 as compared to 2010.

Cash Return on Assets

In 2009, the cash flow from operating activities was 10,313,000 pounds against total assets of 7, 269,000 pounds giving a ratio of 1.4:1 on cash return ratio. In 2010, the cash flow from operating activities was 6,142,000 pounds against total assets of 10,194,000 pounds giving a ratio of 0.6:1 on cash on return ratio. Cash return on assets was better in 2009 as compared to 2010.

Efficiency and Use of Resources

Estimation of JP Kenny's efficiency ratios measure the quality of the firm's receivables and how JP Kenny uses and controls its assets. In addition, the calculation of efficiency ratio of the company determines how the company pays suppliers, overtrading and under trading on equity. The estimation of JP Kenny's efficiency incorporates the use of five ratios in measuring this efficiency.

Sales to Inventory Ratio

JP Kenny's sales to inventory ratio is a tool for comparing stocks to sales ratio of the business with other competitors in the market. This ratio is estimated by dividing the sum of annual net sales of the firm by the inventory

The company realized sales to inventory ratio of 0.7 during the year 2009. This low ratio was an indicator of obsolete and stagnant inventory managed by the organization.

The company in addition, had 0.8 sales to inventory ratio during the year 2010. This low ratio is a good indicator as far as sales are concerned. The low sales to inventory ratio shows that JP Kenny had good product sales in the market and maintains a steady market position. In addition, this low ratio is an indicator that the company is well stocked and potential customers are buying from the organization. Finally, the low ratio shows that inventories…

Cite this Document:
Copy Bibliography Citation

Related Documents

Financial Analysis of International Airlines
Words: 5321 Length: 19 Document Type: Thesis

The company's promotional literature emphasizes the synergistic effects of this corporate structure: "IAG combines the two leading airlines in the UK and Spain, enabling them to enhance their presence in the aviation market while retaining their individual brands and current operations. The airlines' customers benefit from a larger combined network for both passengers and cargo and a greater ability to invest in new products and services through improved financial

Financial Stability Through Bank Diversification the Banking
Words: 3156 Length: 10 Document Type: Essay

Financial Stability Through Bank Diversification The banking industry of the United States of America is witnessing a major shift in the revenue making procedures. The banks are now inclined towards generating income from non-interest-based sources such as fee income, service charges and trade revenue etcetera instead of the traditional process of loan making. Noninterest income has always played an influential role in the revenue generation of the banking system. It'd evident

Financial Structure of Financial Environment Financial Structure
Words: 1561 Length: 5 Document Type: Essay

Financial Structure of Financial Environment Financial structure is the mixture of financial instruments, financial markets and other financial institutions operating within the economy. ( Fase & Abma, 2003). Financial structure consists of a company's assets, capital and liabilities. Financial structure is also specific equity and long-term debts that firms employ to finance its business operations. Typically, financial structure of a company generally affects the business operations and value of a business.

Financial Perspective Case Analysis: Despite Having an
Words: 1100 Length: 4 Document Type: Essay

Financial Perspective Case Analysis: Despite having an exceptional pace of growth throughout the early years of their existence, Saatchi & Saatchi is facing client attrition and declining revenues. What had happened through their continual restructurings was the corporation lost track of their core vision, mission and values. The distance between these three core attributes of their business and financial performance had drifted apart so far that financial results were showing the increasingly

Financial Statement Differentiation Analysis of the Use
Words: 793 Length: 3 Document Type: Essay

Financial Statement Differentiation Analysis of the Use of Four Types of Financial Statements The four fundamental types of financial statements include the balance sheet, income statement, statement of retained earnings and statement of cash flows and each meets a very specific series of needs within a business. Investors are most interested in the risk profiles of companies they are interested in investing in more than any other information element. Creditors are most

Financial Resource Management Reaching a Financial Decision
Words: 2362 Length: 8 Document Type: Essay

Financial Resource Management Reaching a financial decision regarding heath care services All forms of industries deemed financial management as expressive in origin till the 1960's. Its basic and sole role was to ensure financing for completing the business's operatives and functions. The department for business planning or marketing would project a net total for meeting the services and meeting daily demands; managers would calculate the assets required to complete a given project

Sign Up for Unlimited Study Help

Our semester plans gives you unlimited, unrestricted access to our entire library of resources —writing tools, guides, example essays, tutorials, class notes, and more.

Get Started Now