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Heineken Beer Company Beer Market Case Study

At the same time, loans and borrowings have decreased in value from 2008 to 2009 with 14%. The decrease is explained in the note 40 to the Heineken N.V. balance sheet: the most important contribution to this is given by the repayment of some of the company's unsecured bank loans: the value of the unsecured bank loans in 2009 was 47.4% lower than in 2008. The approach that Heineken has taken towards its medium and long-term loans shows a prudent strategy aimed at reducing its debt-financed activity in favor of an increase in the shareholders' equity. The latter is accounted for mostly by the company's net profit in 2009, a net increase of 387% as compared to 2008.

Some of the profitability ratios are useful in evaluating the company's performance at the 2009 moment. The net profit margin will be calculated by dividing the net profit value by the total revenue value for 2009. The resulting net profit margin is equal to 7.77% in 2009, compared to a net profit margin of 2.42% in 2008. The difference, translated in a higher value for the shareholders, is given by the lower operating expenses, as shown previously, but also by several financial expenses that are explained in notes 12 and 16 to the consolidated financial statements. In 2009, the company has obtained a net financial income of 214 million euros, as well as a 12 million euros gain from disposal of available-for-sale investments. At the same time, the share of profit of associates and joint ventures and impairments thereof is 127 million in 2009, compared to a negative 102 million euros in 2008.

The return on equity is a financial ratio that reports the net income to the total shareholders' equity. In 2009, this figure amounted to 30.46%, while in 2008, this was 26.43%. Several of the arguments previously presented also account for this increase in the return on equity.

The analysis of the relevant elements of the income statement, the balance sheet and the cash flow statement...

First of all, most of the financial indicators and financial ratios that have been used show an increase of the company's profitability, as well as increases in net income. Overall, the company seems to have decreased its expenses and reduced its costs in order to become more efficient and produce increase value for its shareholders (fact which is also reflected in the increase of shareholders' equity). At the same time, there is a pronounced tren-d of decreasing the company's medium and long-term debt, while at the same time, however, increasing the short-term liabilities.
All these assertions do come, however, with certain mentions and specifications. First of all, the financial situation of the company in 2009, as compared to 2008, despite the company's profitability during this period of time, should consider the fact that the company's short-term financial solvability seems to have been significantly affected by a 500 million euros loan that was made and that will probably need to be repaid in the next couple of years. At the moment of repayment, it is likely that the company's financial results will be affected by this.

While the increased efficiency of the company cannot be contested and is reflected in higher revenues and lower expenses, one should note that many of the positive results on the income and cash flow statements, as explained in the notes accompanying the financial statements, are in fact particular financial and managerial decisions that do not necessarily reflect the overall activity of the company, but, rather, certain actions that were reflected during this particular reporting period. Part of the profits for 2009 is thus a result of particular financial operations that will not be included in future annual reports and financial statements. From that point-of-view, it is difficult to evaluate whether the company's profitability will be reflected in 2010…

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While the increased efficiency of the company cannot be contested and is reflected in higher revenues and lower expenses, one should note that many of the positive results on the income and cash flow statements, as explained in the notes accompanying the financial statements, are in fact particular financial and managerial decisions that do not necessarily reflect the overall activity of the company, but, rather, certain actions that were reflected during this particular reporting period. Part of the profits for 2009 is thus a result of particular financial operations that will not be included in future annual reports and financial statements. From that point-of-view, it is difficult to evaluate whether the company's profitability will be reflected in 2010 as well.

Finally, one also needs to consider the economic and financial conditions that must have played an important role in the global activity of the company and whose effect will probably also be included in future evaluations as well.

Beer: Global Industry Guide. November 2009. On the Internet at http://www.researchandmarkets.com/reports/53577. Last retrieved on September 7, 2010
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