Managerial Finance
Sullah-bcu
AppendixBBSSain.xlsxSainbury
| J SAINSBURY PLC | Vertical analysis | Horizontol analysis | |||||||||||||||||||||
| Balance sheet | |||||||||||||||||||||||
| 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 | % | % | % | % | % | % | % | % | % | % | % | % | % | % | |||
| Fixed Assets | |||||||||||||||||||||||
| Tangible Assets | 9,708,000 | 9,898,000 | 10,006,000 | 9,764,000 | 9,648,000 | 9,880,000 | 9,804,000 | 42.99% | 44.99% | 50.70% | 57.53% | 58.34% | 59.73% | 77.23% | 99.02% | 100.96% | 102.06% | 99.59% | 98.41% | 100.78% | 100.00% | ||
| Land & Buildings | 7,753,000 | 7,920,000 | 7,951,000 | 7,542,000 | 7,683,000 | 7,878,000 | 7,831,000 | 34.33% | 36.00% | 40.28% | 44.44% | 46.46% | 47.63% | 61.69% | 99.00% | 101.14% | 101.53% | 96.31% | 98.11% | 100.60% | 100.00% | ||
| Fixtures & Fittings | 2,002,000 | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 12.10% | 0.00% | - | - | - | - | - | - | - | ||||||||
| Other Fixed Assets | 1,955,000 | 1,978,000 | 2,055,000 | 2,222,000 | 1,965,000 | 1,973,000 | 8.66% | 8.99% | 10.41% | 13.09% | 11.88% | 0.00% | 15.54% | 99.09% | 100.25% | 104.16% | 112.62% | 99.59% | 0.00% | 100.00% | |||
| Intangible Assets | 1,044,000 | 1,072,000 | 742,000 | 329,000 | 325,000 | 286,000 | 171,000 | 4.62% | 4.87% | 3.76% | 1.94% | 1.97% | 1.73% | 1.35% | 610.53% | 626.90% | 433.92% | 192.40% | 190.06% | 167.25% | 100.00% | ||
| Investments | 4,241,000 | 3,165,000 | 2,667,000 | 2,436,000 | 2,059,000 | 2,005,000 | 806,000 | 18.78% | 14.39% | 13.51% | 14.35% | 12.45% | 12.12% | 6.35% | 526.18% | 392.68% | 330.89% | 302.23% | 255.46% | 248.76% | 100.00% | ||
| Fixed Assets | 14,993,000 | 14,135,000 | 13,415,000 | 12,529,000 | 12,032,000 | 12,171,000 | 10,781,000 | 66.39% | 64.25% | 67.97% | 73.82% | 72.76% | 73.59% | 84.92% | 139.07% | 131.11% | 124.43% | 116.21% | 111.60% | 112.89% | 100.00% | ||
| Stock & W.I.P. | 1,929,000 | 1,810,000 | 1,775,000 | 968,000 | 997,000 | 1,005,000 | 987,000 | 8.54% | 8.23% | 8.99% | 5.70% | 6.03% | 6.08% | 7.77% | 195.44% | 183.38% | 179.84% | 98.07% | 101.01% | 101.82% | 100.00% | ||
| Stock | 1,000 | 994,000 | 1,001,000 | 0.00% | 0.00% | 0.01% | 0.00% | 6.01% | 6.05% | 0.00% | - | - | - | - | - | - | - | ||||||
| W.I.P. | 1,000 | 3,000 | 4,000 | 14,000 | 0.00% | 0.00% | 0.00% | 0.01% | 0.02% | 0.02% | 0.11% | 0.00% | 0.00% | 0.00% | 7.14% | 21.43% | 28.57% | 100.00% | |||||
| Finished Goods | 1,929,000 | 1,810,000 | 1,774,000 | 967,000 | 973,000 | 8.54% | 8.23% | 8.99% | 5.70% | 0.00% | 0.00% | 7.66% | 198.25% | 186.02% | 182.32% | 99.38% | 0.00% | 0.00% | 100.00% | ||||
| Trade Debtors | 3,782,000 | 3,477,000 | 2,792,000 | 1,791,000 | 1,700,000 | 1,655,000 | 128,000 | 16.75% | 15.80% | 14.15% | 10.55% | 10.28% | 10.01% | 1.01% | 2954.69% | 2716.41% | 2181.25% | 1399.22% | 1328.13% | 1292.97% | 100.00% | ||
| Bank & Deposits | 1,121,000 | 1,730,000 | 1,083,000 | 1,143,000 | 1,285,000 | 1,592,000 | 517,000 | 4.96% | 7.86% | 5.49% | 6.73% | 7.77% | 9.63% | 4.07% | 216.83% | 334.62% | 209.48% | 221.08% | 248.55% | 307.93% | 100.00% | ||
| Other Current Assets | 517,000 | 627,000 | 468,000 | 412,000 | 370,000 | 61,000 | 178,000 | 2.29% | 2.85% | 2.37% | 2.43% | 2.24% | 0.37% | 1.40% | 290.45% | 352.25% | 262.92% | 231.46% | 207.87% | 34.27% | 100.00% | ||
| Other Debtors | 322,000 | 470,000 | 312,000 | 305,000 | 271,000 | 130,000 | 1.43% | 2.14% | 1.58% | 1.80% | 1.64% | 0.00% | 1.02% | 247.69% | 361.54% | 240.00% | 234.62% | 208.46% | 0.00% | 100.00% | |||
| Prepayments | 195,000 | 157,000 | 156,000 | 107,000 | 99,000 | 61,000 | 48,000 | 0.86% | 0.71% | 0.79% | 0.63% | 0.60% | 0.37% | 0.38% | 406.25% | 327.08% | 325.00% | 222.92% | 206.25% | 127.08% | 100.00% | ||
| Investments | 240,000 | 222,000 | 204,000 | 130,000 | 153,000 | 56,000 | 104,000 | 1.06% | 1.01% | 1.03% | 0.77% | 0.93% | 0.34% | 0.82% | 230.77% | 213.46% | 196.15% | 125.00% | 147.12% | 53.85% | 100.00% | ||
| Current Assets | 7,589,000 | 7,866,000 | 6,322,000 | 4,444,000 | 4,505,000 | 4,369,000 | 1,914,000 | 33.61% | 35.75% | 32.03% | 26.18% | 27.24% | 26.41% | 15.08% | 396.50% | 410.97% | 330.30% | 232.18% | 235.37% | 228.27% | 100.00% | ||
| Total Assets | 22,582,000 | 22,001,000 | 19,737,000 | 16,973,000 | 16,537,000 | 16,540,000 | 12,695,000 | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% | |||||||||
| Current Liabilities | |||||||||||||||||||||||
| Trade Creditors | -8,558,000 | -7,519,000 | -6,570,000 | -5,108,000 | -5,484,000 | -1,846,000 | -1,908,000 | 37.90% | 34.18% | 33.29% | 30.09% | 33.16% | 11.16% | 15.03% | |||||||||
| Short Term Loans & Overdrafts | -948,000 | -763,000 | -293,000 | -341,000 | -260,000 | -534,000 | -165,000 | 4.20% | 3.47% | 1.48% | 2.01% | 1.57% | 3.23% | 1.30% | |||||||||
| Bank Overdrafts | -200,000 | -2,000 | -6,000 | -42,000 | -95,000 | -507,000 | -143,000 | 0.89% | 0.01% | 0.03% | 0.25% | 0.57% | 3.07% | 1.13% | |||||||||
| Hire Purch. & Leas. (short t.) | -16,000 | -30,000 | -23,000 | -38,000 | -30,000 | -27,000 | -21,000 | 0.07% | 0.14% | 0.12% | 0.22% | 0.18% | 0.16% | 0.17% | |||||||||
| ∟ Leasing (short t.) | -16,000 | -30,000 | -23,000 | -38,000 | -30,000 | -27,000 | -21,000 | 0.07% | 0.14% | 0.12% | 0.22% | 0.18% | 0.16% | 0.17% | |||||||||
| Other Short Term Loans | -732,000 | -731,000 | -264,000 | -261,000 | -135,000 | -1,000 | 3.24% | 3.32% | 1.34% | 1.54% | 0.82% | 0.00% | 0.01% | ||||||||||
| Total Other Current Liabilities | -1,911,000 | -2,020,000 | -1,710,000 | -1,275,000 | -1,179,000 | -4,385,000 | -1,042,000 | 8.46% | 9.18% | 8.66% | 7.51% | 7.13% | 26.51% | 8.21% | |||||||||
| Corporation Tax | -204,000 | -247,000 | -219,000 | -158,000 | -188,000 | -189,000 | -148,000 | 0.90% | 1.12% | 1.11% | 0.93% | 1.14% | 1.14% | 1.17% | |||||||||
| Accruals & Def. Inc. (short t.) | -839,000 | -872,000 | -485,000 | -405,000 | -292,000 | -256,000 | -284,000 | 3.72% | 3.96% | 2.46% | 2.39% | 1.77% | 1.55% | 2.24% | |||||||||
| Other Current Liabilities | -868,000 | -901,000 | -1,006,000 | -712,000 | -699,000 | -3,940,000 | -610,000 | 3.84% | 4.10% | 5.10% | 4.19% | 4.23% | 23.82% | 4.81% | |||||||||
| Current Liabilities | -11,417,000 | -10,302,000 | -8,573,000 | -6,724,000 | -6,923,000 | -6,765,000 | -3,115,000 | 50.56% | 46.83% | 43.44% | 39.62% | 41.86% | 40.90% | 24.54% | |||||||||
| Net Current Assets (Working Capital) | -3,828,000 | -2,436,000 | -2,251,000 | -2,280,000 | -2,418,000 | -2,396,000 | -1,201,000 | 16.95% | 11.07% | 11.40% | 13.43% | 14.62% | 14.49% | 9.46% | |||||||||
| Other Long Term Loans | -827,000 | -1,692,000 | -1,924,000 | -2,053,000 | -2,337,000 | -2,089,000 | -2,478,000 | 3.66% | 7.69% | 9.75% | 12.10% | 14.13% | 12.63% | 19.52% | |||||||||
| Total Other Long Term Liab. | -2,178,000 | -1,835,000 | -979,000 | -920,000 | -569,000 | -527,000 | -177,000 | 9.64% | 8.34% | 4.96% | 5.42% | 3.44% | 3.19% | 1.39% | |||||||||
| Accruals & Def. Inc. (long t.) | -330,000 | -301,000 | -285,000 | -256,000 | -194,000 | -170,000 | 1.46% | 1.37% | 1.44% | 0.00% | 1.55% | 1.17% | 1.34% | ||||||||||
| Other Long Term Liab. | -1,848,000 | -1,534,000 | -694,000 | -920,000 | -313,000 | -333,000 | -7,000 | 8.18% | 6.97% | 3.52% | 5.42% | 1.89% | 2.01% | 0.06% | |||||||||
| Provisions for Other Liab. | -557,000 | -407,000 | -300,000 | -366,000 | -292,000 | -256,000 | -286,000 | 2.47% | 1.85% | 1.52% | 2.16% | 1.77% | 1.55% | 2.25% | |||||||||
| Deferred Tax | -397,000 | -241,000 | -172,000 | -237,000 | -215,000 | -227,000 | -247,000 | 1.76% | 1.10% | 0.87% | 1.40% | 1.30% | 1.37% | 1.95% | |||||||||
| Other Provisions | -160,000 | -166,000 | -128,000 | -129,000 | -77,000 | -29,000 | -39,000 | 0.71% | 0.75% | 0.65% | 0.76% | 0.47% | 0.18% | 0.31% | |||||||||
| Pension Liabilities | 959,000 | -257,000 | -974,000 | -408,000 | -708,000 | -737,000 | -766,000 | -4.25% | 1.17% | 4.93% | 2.40% | 4.28% | 4.46% | 6.03% | |||||||||
| Balance sheet Minorities | -2,000 | -1,000 | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.01% | 0.01% | ||||||||||||||
| Long Term Liabilities | -2,709,000 | -4,288,000 | -4,292,000 | -3,884,000 | -4,075,000 | -3,772,000 | -3,847,000 | 12.00% | 19.49% | 21.75% | 22.88% | 24.64% | 22.81% | 30.30% | |||||||||
| 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | |||||||||||||||||
| Net assets | 8,456,000 | 7,411,000 | 6,872,000 | 6,365,000 | 5,539,000 | 6,003,000 | 5,733,000 | 37.45% | 33.68% | 34.82% | 37.50% | 33.49% | 36.29% | 45.16% | |||||||||
| Issued Capital | 630,000 | 627,000 | 625,000 | 550,000 | 548,000 | 545,000 | 541,000 | 2.79% | 2.85% | 3.17% | 3.24% | 3.31% | 3.30% | 4.26% | |||||||||
| Total Reserves | 7,826,000 | 6,784,000 | 6,247,000 | 5,815,000 | 4,991,000 | 5,458,000 | 5,192,000 | 34.66% | 30.83% | 31.65% | 34.26% | 30.18% | 33.00% | 40.90% | |||||||||
| Share Premium Account | 1,147,000 | 1,130,000 | 1,120,000 | 1,114,000 | 1,108,000 | 1,091,000 | 1,075,000 | 5.08% | 5.14% | 5.67% | 6.56% | 6.70% | 6.60% | 8.47% | |||||||||
| Revaluation Reserves | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | ||||||||||||||||
| Profit (Loss) Account | 4,763,000 | 3,789,000 | 3,190,000 | 3,370,000 | 3,057,000 | 3,560,000 | 4,060,000 | 21.09% | 17.22% | 16.16% | 19.86% | 18.49% | 21.52% | 31.98% | |||||||||
| Other Reserves | 1,916,000 | 1,865,000 | 1,937,000 | 1,331,000 | 826,000 | 807,000 | 57,000 | 8.48% | 8.48% | 9.81% | 7.84% | 4.99% | 4.88% | 0.45% | |||||||||
| Shareholders Funds | 8,456,000 | 7,411,000 | 6,872,000 | 6,365,000 | 5,539,000 | 6,003,000 | 5,733,000 | 37.45% | 33.68% | 34.82% | 37.50% | 33.49% | 36.29% | 45.16% | |||||||||
| Total equity and Liabiities | 22,582,000 | 22,001,000 | 19,737,000 | 16,973,000 | 16,537,000 | 16,540,000 | 12,695,000 | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% |
Tesco
| TESCO PLC | |||||||
| Balance sheet | |||||||
| 2/23/19 | 2/24/18 | 2/25/17 | 2/27/16 | 2/28/15 | 2/22/14 | 2/23/13 | |
| th GBP | th GBP | th GBP | th GBP | th GBP | th GBP | th GBP | |
| Tangible Assets | 19,023,000 | 18,521,000 | 18,108,000 | 17,900,000 | 20,440,000 | 24,490,000 | 24,870,000 |
| Land & Buildings | 16,850,000 | 16,337,000 | 15,595,000 | 15,359,000 | 17,869,000 | 20,749,000 | 20,856,000 |
| ∟ Freehold Land | 13,005,000 | 15,649,000 | 18,430,000 | 18,335,000 | |||
| ∟ Leasehold Land | 2,354,000 | 2,220,000 | 2,319,000 | 2,521,000 | |||
| Fixtures & Fittings | 1,752,000 | 2,145,000 | |||||
| Plant & Vehicles | 316,000 | 252,000 | |||||
| ∟ Vehicles | 316,000 | 252,000 | |||||
| Other Fixed Assets | 2,173,000 | 116,000 | 2,513,000 | 144,000 | 2,571,000 | 3,741,000 | 4,014,000 |
| Intangible Assets | 6,264,000 | 2,661,000 | 2,717,000 | 2,874,000 | 3,771,000 | 3,795,000 | 4,362,000 |
| Investments | 11,092,000 | 9,954,000 | 9,611,000 | 8,302,000 | 8,045,000 | 8,794,000 | 7,801,000 |
| Fixed Assets | 36,379,000 | 31,136,000 | 30,436,000 | 29,076,000 | 32,256,000 | 37,079,000 | 37,033,000 |
| Current Assets | |||||||
| Stock & W.I.P. | 2,617,000 | 2,263,000 | 2,301,000 | 2,430,000 | 2,957,000 | 3,576,000 | 3,744,000 |
| W.I.P. | 6,000 | 4,000 | 25,000 | 40,000 | 132,000 | 109,000 | 101,000 |
| Finished Goods | 2,611,000 | 2,259,000 | 2,276,000 | 2,390,000 | 2,825,000 | 3,467,000 | 3,643,000 |
| Trade Debtors | 598,000 | 466,000 | 490,000 | 496,000 | |||
| Bank & Deposits | 2,916,000 | 4,059,000 | 3,821,000 | 3,082,000 | 2,165,000 | 2,506,000 | 2,512,000 |
| Other Current Assets | 5,930,000 | 5,665,000 | 5,164,000 | 4,945,000 | 5,951,000 | 5,907,000 | 5,629,000 |
| Group Loans (asset) | 170,000 | 165,000 | 153,000 | 180,000 | 250,000 | 274,000 | 472,000 |
| Other Debtors | 5,160,000 | 4,910,000 | 4,469,000 | 4,310,000 | 5,150,000 | 5,233,000 | 4,730,000 |
| Prepayments | 594,000 | 578,000 | 529,000 | 440,000 | 535,000 | 388,000 | 417,000 |
| Deferred Taxation | 6,000 | 12,000 | 13,000 | 15,000 | 16,000 | 12,000 | 10,000 |
| Investments | 607,000 | 1,273,000 | 3,641,000 | 3,875,000 | 885,000 | 1,096,000 | 1,211,000 |
| Current Assets | 12,668,000 | 13,726,000 | 15,417,000 | 14,828,000 | 11,958,000 | 13,085,000 | 13,096,000 |
| Current Liabilities | |||||||
| Trade Creditors | -5,750,000 | -5,416,000 | -4,914,000 | -4,545,000 | -5,076,000 | -5,831,000 | -6,036,000 |
| Short Term Loans & Overdrafts | -10,451,000 | -9,311,000 | -9,264,000 | -2,840,000 | -2,031,000 | -1,932,000 | -799,000 |
| Bank Overdrafts | -387,000 | -351,000 | -912,000 | -1,982,000 | -830,000 | -730,000 | |
| Group Loans (short t.) | -20,000 | -26,000 | -23,000 | -20,000 | -39,000 | -22,000 | -49,000 |
| Director Loans (short t.) | |||||||
| Hire Purch. & Leas. (short t.) | -36,000 | -12,000 | -11,000 | -11,000 | -10,000 | -6,000 | -6,000 |
| ∟ Leasing (short t.) | -36,000 | -12,000 | -11,000 | -11,000 | -10,000 | -6,000 | -6,000 |
| Other Short Term Loans | -10,008,000 | -8,922,000 | -8,318,000 | -2,809,000 | -1,074,000 | -14,000 | |
| Total Other Current Liabilities | -4,479,000 | -4,511,000 | -5,227,000 | -12,329,000 | -12,703,000 | -13,636,000 | -12,150,000 |
| Corporation Tax | -325,000 | -335,000 | -613,000 | -419,000 | -95,000 | -494,000 | -519,000 |
| Accruals & Def. Inc. (short t.) | -1,230,000 | -1,643,000 | -1,536,000 | -1,530,000 | -1,759,000 | -1,543,000 | -1,835,000 |
| Social Securities & V.A.T. | -521,000 | -334,000 | -310,000 | -388,000 | -366,000 | -399,000 | -440,000 |
| Other Current Liabilities | -2,403,000 | -2,199,000 | -2,768,000 | -9,992,000 | -10,483,000 | -11,200,000 | -9,356,000 |
| Current Liabilities | -20,680,000 | -19,238,000 | -19,405,000 | -19,714,000 | -19,810,000 | -21,399,000 | -18,985,000 |
| Net Current Assets (Working Capital) | -8,012,000 | -5,512,000 | -3,988,000 | -4,886,000 | -7,852,000 | -8,314,000 | -5,889,000 |
| Net Tangible Assets (Liab.) | 22,103,000 | 22,963,000 | 23,731,000 | 21,316,000 | 20,633,000 | 24,970,000 | 26,782,000 |
| Working Capital needs | -2,535,000 | -2,687,000 | -2,123,000 | -1,619,000 | -2,119,000 | -2,255,000 | -2,292,000 |
| Total Assets | 49,047,000 | 44,862,000 | 45,853,000 | 43,904,000 | 44,214,000 | 50,164,000 | 50,129,000 |
| Total Assets less Cur. Liab. | 28,367,000 | 25,624,000 | 26,448,000 | 24,190,000 | 24,404,000 | 28,765,000 | 31,144,000 |
| Long Term Liabilities | |||||||
| Long Term Debt | -8,969,000 | -10,114,000 | -11,709,000 | -10,711,000 | -10,651,000 | -9,303,000 | -10,068,000 |
| Hire Purch. & Leas. (long t.) | -93,000 | -110,000 | -103,000 | -88,000 | -131,000 | -115,000 | -122,000 |
| ∟ Leasing (long t.) | -93,000 | -110,000 | -103,000 | -88,000 | -131,000 | -115,000 | -122,000 |
| Other Long Term Loans | -8,876,000 | -10,004,000 | -11,606,000 | -10,623,000 | -10,520,000 | -9,188,000 | -9,946,000 |
| Total Other Long Term Liab. | -773,000 | -958,000 | -931,000 | -889,000 | -946,000 | -770,000 | -759,000 |
| Other Long Term Liab. | -773,000 | -958,000 | -931,000 | -889,000 | -946,000 | -770,000 | -759,000 |
| Provisions for Other Liab. | -983,000 | -812,000 | -773,000 | -799,000 | -894,000 | -777,000 | -1,278,000 |
| Deferred Tax | -236,000 | -91,000 | -88,000 | -135,000 | -199,000 | -594,000 | -1,006,000 |
| Other Provisions | -747,000 | -721,000 | -685,000 | -664,000 | -695,000 | -183,000 | -272,000 |
| Pension Liabilities | -2,808,000 | -3,282,000 | -6,621,000 | -3,175,000 | -4,842,000 | -3,193,000 | -2,378,000 |
| Balance sheet Minorities | 24,000 | 22,000 | 24,000 | 10,000 | -7,000 | -18,000 | |
| Long Term Liabilities | -13,509,000 | -15,144,000 | -20,010,000 | -15,564,000 | -17,333,000 | -14,050,000 | -14,501,000 |
| Net assets | 14,858,000 | 10,480,000 | 6,438,000 | 8,626,000 | 7,071,000 | 14,715,000 | 16,643,000 |
| Shareholders Funds | |||||||
| Issued Capital | 490,000 | 410,000 | 409,000 | 407,000 | 406,000 | 405,000 | 403,000 |
| Ordinary Shares | |||||||
| Preference Shares | |||||||
| Other Shares | |||||||
| Total Reserves | 14,368,000 | 10,070,000 | 6,029,000 | 8,219,000 | 6,665,000 | 14,310,000 | 16,240,000 |
| Share Premium Account | 5,165,000 | 5,107,000 | 5,096,000 | 5,095,000 | 5,094,000 | 5,080,000 | 5,020,000 |
| Revaluation Reserves | |||||||
| Profit (Loss) Account | 5,405,000 | 4,228,000 | 332,000 | 3,265,000 | 1,985,000 | 9,728,000 | 10,535,000 |
| Other Reserves | 3,798,000 | 735,000 | 601,000 | -141,000 | -414,000 | -498,000 | 685,000 |
| Shareholders Funds | 14,858,000 | 10,480,000 | 6,438,000 | 8,626,000 | 7,071,000 | 14,715,000 | 16,643,000 |
