Managerial Finance
Sullah-bcu
AppendixAPLSain.xlsxSainsburys
| J SAINSBURY PLC | Vertical analysis | Horizontal analysis | |||||||||||||||||||||
| Profit & Loss account | |||||||||||||||||||||||
| 3/9/19 | 3/10/18 | 3/11/17 | 3/12/16 | 3/14/15 | 3/15/14 | 3/16/13 | 3/9/19 | 3/10/18 | 3/11/17 | 3/12/16 | 3/14/15 | 3/15/14 | 3/16/13 | 3/9/19 | 3/10/18 | 3/11/17 | 3/12/16 | 3/14/15 | 3/15/14 | 3/16/13 | |||
| th GBP | th GBP | th GBP | th GBP | th GBP | th GBP | th GBP | % | % | % | % | % | % | % | % | % | % | % | % | % | % | |||
| Turnover | 29,007,000 | 28,456,000 | 26,224,000 | 23,506,000 | 23,775,000 | 23,949,000 | 23,303,000 | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% | 124.48% | 122.11% | 112.53% | 100.87% | 102.03% | 102.77% | 100.00% | ||
| Cost of Sales | -27,000,000 | -26,574,000 | -24,590,000 | -22,050,000 | -22,567,000 | -22,562,000 | -22,026,000 | -93.08% | -93.39% | -93.77% | -93.81% | -94.92% | -94.21% | -94.52% | 122.58% | 120.65% | 111.64% | 100.11% | 102.46% | 102.43% | 100.00% | ||
| Gross Profit | 2,007,000 | 1,882,000 | 1,634,000 | 1,456,000 | 1,208,000 | 1,387,000 | 1,277,000 | 6.92% | 6.61% | 6.23% | 6.19% | 5.08% | 5.79% | 5.48% | 157.17% | 147.38% | 127.96% | 114.02% | 94.60% | 108.61% | 100.00% | ||
| Administration Expenses | -1,733,000 | -1,415,000 | -1,207,000 | -850,000 | -1,132,000 | -444,000 | -457,000 | -5.97% | -4.97% | -4.60% | -3.62% | -4.76% | -1.85% | -1.96% | 379.21% | 309.63% | 264.11% | 186.00% | 247.70% | 97.16% | 100.00% | ||
| Other Operating Income/Costs pre OP | 38,000 | 51,000 | 215,000 | 101,000 | 5,000 | 66,000 | 67,000 | 0.13% | 0.18% | 0.82% | 0.43% | 0.02% | 0.28% | 0.29% | 56.72% | 76.12% | 320.90% | 150.75% | 7.46% | 98.51% | 100.00% | ||
| Operating Profit | 312,000 | 518,000 | 642,000 | 707,000 | 81,000 | 1,009,000 | 887,000 | 1.08% | 1.82% | 2.45% | 3.01% | 0.34% | 4.21% | 3.81% | 35.17% | 58.40% | 72.38% | 79.71% | 9.13% | 113.75% | 100.00% | ||
| Other Income | 4,000 | 12,000 | -37,000 | -11,000 | 8,000 | 28,000 | 24,000 | 0.01% | 0.04% | -0.14% | -0.05% | 0.03% | 0.12% | 0.10% | 16.67% | 50.00% | -154.17% | -45.83% | 33.33% | 116.67% | 100.00% | ||
| Total Other Income & Int. Received | 26,000 | 31,000 | -3,000 | 8,000 | 27,000 | 48,000 | 43,000 | 0.09% | 0.11% | -0.01% | 0.03% | 0.11% | 0.20% | 0.18% | 60.47% | 72.09% | -6.98% | 18.60% | 62.79% | 111.63% | 100.00% | ||
| Profit (Loss) before Interest paid | 338,000 | 549,000 | 639,000 | 715,000 | 108,000 | 1,057,000 | 930,000 | 1.17% | 1.93% | 2.44% | 3.04% | 0.45% | 4.41% | 3.99% | 36.34% | 59.03% | 68.71% | 76.88% | 11.61% | 113.66% | 100.00% | ||
| Interest Received | 22,000 | 19,000 | 34,000 | 19,000 | 19,000 | 20,000 | 19,000 | 0.08% | 0.07% | 0.13% | 0.08% | 0.08% | 0.08% | 0.08% | 115.79% | 100.00% | 178.95% | 100.00% | 100.00% | 105.26% | 100.00% | ||
| Interest Paid | -99,000 | -140,000 | -136,000 | -167,000 | -180,000 | -159,000 | -142,000 | -0.34% | -0.49% | -0.52% | -0.71% | -0.76% | -0.66% | -0.61% | 69.72% | 98.59% | 95.77% | 117.61% | 126.76% | 111.97% | 100.00% | ||
| ∟ Paid to Bank | -151,000 | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | -0.63% | 0.00% | ERROR:#DIV/0! | ERROR:#DIV/0! | ERROR:#DIV/0! | ERROR:#DIV/0! | ERROR:#DIV/0! | ERROR:#DIV/0! | ERROR:#DIV/0! | ||||||||
| ∟ Paid on Leasing | -7,000 | -7,000 | -8,000 | -9,000 | -8,000 | -7,000 | -0.02% | -0.02% | -0.03% | -0.04% | 0.00% | -0.03% | -0.03% | 100.00% | 100.00% | 114.29% | 128.57% | 0.00% | 114.29% | 100.00% | |||
| ∟ Other Interest Paid | -92,000 | -133,000 | -128,000 | -158,000 | -180,000 | -135,000 | -0.32% | -0.47% | -0.49% | -0.67% | -0.76% | 0.00% | -0.58% | 68.15% | 98.52% | 94.81% | 117.04% | 133.33% | 0.00% | 100.00% | |||
| Net Interest | -77,000 | -121,000 | -102,000 | -148,000 | -161,000 | -139,000 | -123,000 | -0.27% | -0.43% | -0.39% | -0.63% | -0.68% | -0.58% | -0.53% | 62.60% | 98.37% | 82.93% | 120.33% | 130.89% | 113.01% | 100.00% | ||
| Profit (Loss) before Tax | 239,000 | 409,000 | 503,000 | 548,000 | -72,000 | 898,000 | 788,000 | 0.82% | 1.44% | 1.92% | 2.33% | -0.30% | 3.75% | 3.38% | 30.33% | 51.90% | 63.83% | 69.54% | -9.14% | 113.96% | 100.00% | ||
| Taxation | -20,000 | -100,000 | -126,000 | -77,000 | -94,000 | -182,000 | -174,000 | -0.07% | -0.35% | -0.48% | -0.33% | -0.40% | -0.76% | -0.75% | 11.49% | 57.47% | 72.41% | 44.25% | 54.02% | 104.60% | 100.00% | ||
| Profit (Loss) after Tax | 219,000 | 309,000 | 377,000 | 471,000 | -166,000 | 716,000 | 614,000 | 0.75% | 1.09% | 1.44% | 2.00% | -0.70% | 2.99% | 2.63% | 35.67% | 50.33% | 61.40% | 76.71% | -27.04% | 116.61% | 100.00% | ||
| Profit (Loss) for period [=Net income] | 219,000 | 309,000 | 377,000 | 471,000 | -166,000 | 716,000 | 614,000 | 0.75% | 1.09% | 1.44% | 2.00% | -0.70% | 2.99% | 2.63% | 35.67% | 50.33% | 61.40% | 76.71% | -27.04% | 116.61% | 100.00% | ||
| Dividends | -224,000 | -212,000 | -232,000 | -234,000 | -330,000 | -320,000 | -308,000 | -0.77% | -0.75% | -0.88% | -1.00% | -1.39% | -1.34% | -1.32% | 72.73% | 68.83% | 75.32% | 75.97% | 107.14% | 103.90% | 100.00% | ||
| Retained Profit(Loss) | -5,000 | 97,000 | 145,000 | 237,000 | -496,000 | 396,000 | 306,000 | -0.02% | 0.34% | 0.55% | 1.01% | -2.09% | 1.65% | 1.31% | -1.63% | 31.70% | 47.39% | 77.45% | -162.09% | 129.41% | 100.00% | ||
Tesco
| TESCO PLC | Vertical analysis | Horizontal analysis | |||||||||||||||||||||
| Profit & Loss account | |||||||||||||||||||||||
| 2/23/19 | 2/24/18 | 2/25/17 | 2/27/16 | 2/28/15 | 2/22/14 | 2/23/13 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 | 2013 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 | 2013 | |||
| th GBP | th GBP | th GBP | th GBP | th GBP | th GBP | th GBP | % | % | % | % | % | % | % | % | % | % | % | % | % | % | |||
| Turnover | 63,911,000 | 57,491,000 | 55,917,000 | 54,433,000 | 62,284,000 | 63,557,000 | 64,826,000 | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% | 98.59% | 88.69% | 86.26% | 83.97% | 96.08% | 98.04% | 100.00% | ||
| ∟ National Turnover | 42,939,000 | 43,057,000 | 43,088,000 | 0.00% | 0.00% | 0.00% | 0.00% | 68.94% | 67.75% | 66.47% | 0.00% | 0.00% | 0.00% | 0.00% | 99.65% | 99.93% | 100.00% | ||||||
| ∟ Overseas Turnover | 19,345,000 | 20,500,000 | 21,738,000 | 0.00% | 0.00% | 0.00% | 0.00% | 31.06% | 32.25% | 33.53% | 0.00% | 0.00% | 0.00% | 0.00% | 88.99% | 94.30% | 100.00% | ||||||
| Cost of Sales | -59,767,000 | -54,141,000 | -53,015,000 | -51,579,000 | -64,396,000 | -59,547,000 | -60,737,000 | -93.52% | -94.17% | -94.81% | -94.76% | -103.39% | -93.69% | -93.69% | 98.40% | 89.14% | 87.29% | 84.92% | 106.02% | 98.04% | 100.00% | ||
| Gross Profit | 4,144,000 | 3,350,000 | 2,902,000 | 2,854,000 | -2,112,000 | 4,010,000 | 4,089,000 | 6.48% | 5.83% | 5.19% | 5.24% | -3.39% | 6.31% | 6.31% | 101.35% | 81.93% | 70.97% | 69.80% | -51.65% | 98.07% | 100.00% | ||
| Administration Expenses | -2,010,000 | -1,786,000 | -1,995,000 | -1,874,000 | -3,680,000 | -1,657,000 | -1,901,000 | -3.14% | -3.11% | -3.57% | -3.44% | -5.91% | -2.61% | -2.93% | 105.73% | 93.95% | 104.94% | 98.58% | 193.58% | 87.16% | 100.00% | ||
| Other Operating Income/Costs pre OP | 31,000 | 110,000 | 14,000 | 278,000 | 0.00% | 0.05% | 0.20% | 0.03% | 0.00% | 0.44% | 0.00% | ERROR:#DIV/0! | ERROR:#DIV/0! | ERROR:#DIV/0! | ERROR:#DIV/0! | ERROR:#DIV/0! | ERROR:#DIV/0! | ERROR:#DIV/0! | |||||
| Exceptional Items pre OP | 19,000 | 242,000 | 52,000 | 0.03% | 0.42% | 0.00% | 0.10% | 0.00% | 0.00% | 0.00% | ERROR:#DIV/0! | ERROR:#DIV/0! | ERROR:#DIV/0! | ERROR:#DIV/0! | ERROR:#DIV/0! | ERROR:#DIV/0! | ERROR:#DIV/0! | ||||||
| Operating Profit | 2,153,000 | 1,837,000 | 1,017,000 | 1,046,000 | -5,792,000 | 2,631,000 | 2,188,000 | 3.37% | 3.20% | 1.82% | 1.92% | -9.30% | 4.14% | 3.38% | 98.40% | 83.96% | 46.48% | 47.81% | -264.72% | 120.25% | 100.00% | ||
| Other Income | 35,000 | -6,000 | -107,000 | -21,000 | -13,000 | 60,000 | 54,000 | 0.05% | -0.01% | -0.19% | -0.04% | -0.02% | 0.09% | 0.08% | 64.81% | -11.11% | -198.15% | -38.89% | -24.07% | 111.11% | 100.00% | ||
| Total Other Income & Int. Received | 57,000 | 92,000 | 2,000 | 8,000 | 77,000 | 192,000 | 354,000 | 0.09% | 0.16% | 0.00% | 0.01% | 0.12% | 0.30% | 0.55% | 16.10% | 25.99% | 0.56% | 2.26% | 21.75% | 54.24% | 100.00% | ||
| Profit (Loss) before Interest paid | 2,210,000 | 1,929,000 | 1,019,000 | 1,054,000 | -5,715,000 | 2,823,000 | 2,542,000 | 3.46% | 3.36% | 1.82% | 1.94% | -9.18% | 4.44% | 3.92% | 86.94% | 75.89% | 40.09% | 41.46% | -224.82% | 111.05% | 100.00% | ||
| Interest Received | 22,000 | 98,000 | 109,000 | 29,000 | 90,000 | 132,000 | 300,000 | 0.03% | 0.17% | 0.19% | 0.05% | 0.14% | 0.21% | 0.46% | 7.33% | 32.67% | 36.33% | 9.67% | 30.00% | 44.00% | 100.00% | ||
| Interest Paid | -536,000 | -631,000 | -874,000 | -892,000 | -661,000 | -564,000 | -582,000 | -0.84% | -1.10% | -1.56% | -1.64% | -1.06% | -0.89% | -0.90% | 92.10% | 108.42% | 150.17% | 153.26% | 113.57% | 96.91% | 100.00% | ||
| ∟ Paid to Bank | -68,000 | -88,000 | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | -0.11% | -0.14% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 77.27% | 100.00% | |||||||
| ∟ Paid on Hire Purchase | -10,000 | -10,000 | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | -0.02% | -0.02% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 100.00% | 100.00% | |||||||
| ∟ Other Interest Paid | -536,000 | -631,000 | -874,000 | -892,000 | -661,000 | -486,000 | -484,000 | -0.84% | -1.10% | -1.56% | -1.64% | -1.06% | -0.76% | -0.75% | 110.74% | 130.37% | 180.58% | 184.30% | 136.57% | 100.41% | 100.00% | ||
| Net Interest | -514,000 | -533,000 | -765,000 | -863,000 | -571,000 | -432,000 | -282,000 | -0.80% | -0.93% | -1.37% | -1.59% | -0.92% | -0.68% | -0.44% | 182.27% | 189.01% | 271.28% | 306.03% | 202.48% | 153.19% | 100.00% | ||
| Profit (Loss) before Tax | 1,674,000 | 1,298,000 | 145,000 | 162,000 | -6,376,000 | 2,259,000 | 1,960,000 | 2.62% | 2.26% | 0.26% | 0.30% | -10.24% | 3.55% | 3.02% | 85.41% | 66.22% | 7.40% | 8.27% | -325.31% | 115.26% | 100.00% | ||
| Taxation | -354,000 | -306,000 | -87,000 | 54,000 | 657,000 | -347,000 | -574,000 | -0.55% | -0.53% | -0.16% | 0.10% | 1.05% | -0.55% | -0.89% | 61.67% | 53.31% | 15.16% | -9.41% | -114.46% | 60.45% | 100.00% | ||
| Profit (Loss) after Tax | 1,320,000 | 992,000 | 58,000 | 216,000 | -5,719,000 | 1,912,000 | 1,386,000 | 2.07% | 1.73% | 0.10% | 0.40% | -9.18% | 3.01% | 2.14% | 95.24% | 71.57% | 4.18% | 15.58% | -412.63% | 137.95% | 100.00% | ||
| Extraordinary Items | 216,000 | -112,000 | -87,000 | -47,000 | -942,000 | -1,266,000 | 0.00% | 0.38% | -0.20% | -0.16% | -0.08% | -1.48% | -1.95% | 0.00% | -17.06% | 8.85% | 6.87% | 3.71% | 74.41% | 100.00% | |||
| Minority Interests | 2,000 | -2,000 | 14,000 | 9,000 | 25,000 | 4,000 | 4,000 | 0.00% | -0.00% | 0.03% | 0.02% | 0.04% | 0.01% | 0.01% | 50.00% | -50.00% | 350.00% | 225.00% | 625.00% | 100.00% | 100.00% | ||
| Profit (Loss) for period [=Net income] | 1,322,000 | 1,206,000 | -40,000 | 138,000 | -5,741,000 | 974,000 | 124,000 | 2.07% | 2.10% | -0.07% | 0.25% | -9.22% | 1.53% | 0.19% | 1066.13% | 972.58% | -32.26% | 111.29% | -4629.84% | 785.48% | 100.00% | ||
| Dividends | -357,000 | -80,000 | -914,000 | -1,189,000 | -1,184,000 | -0.56% | -0.14% | 0.00% | 0.00% | -1.47% | -1.87% | -1.83% | 30.15% | 6.76% | 0.00% | 0.00% | 77.20% | 100.42% | 100.00% | ||||
| Retained Profit(Loss) | 965,000 | 1,126,000 | -40,000 | 138,000 | -6,655,000 | -215,000 | -1,060,000 | 1.51% | 1.96% | -0.07% | 0.25% | -10.68% | -0.34% | -1.64% | -91.04% | -106.23% | 3.77% | -13.02% | 627.83% | 20.28% | 100.00% |
