This assignment deals with the evaluation of the performance of the DB Group. Since the financial statement provides a lot of important data and information about the economic performance of a company a financial statement analysis will be performed to get an idea about the financial situation of the DB Group. Since the DB Group is a 100% government-owned holding company the equity investors are all German. Therefore each German should have an interest in the performance of the DB Group. The analysis is mainly based on a financial ratio analysis because the examination of key ratios provides in an easy way insights into how a firm is performing relative to former years, competitors and the industry. The benchmark company is the Deutsche Post DHL because it is the number one transport and logistic company in Germany (regarding revenue) followed by the DB Group. The financial statement analysis will show the development of the assets and the profitability in the last decade. Also it creates a feeling for the growth and risks of the company. Therefore an investment, a financial, profitability and a liquidity analysis is performed to demonstrate the strength and weaknesses of the DB Group.
Inhaltsverzeichnis (Table of Contents)
- Executive Summary
- List of Abbreviations
- List of Figures
- List of Tables
- 1 Introduction
- 1.1 Facts about the Deutsche Bahn Group
- 1.2 The structure and strategy of the Deutsche Bahn Group
- 2 Problem definition
- 3 Objectives
- 4 Methodology
- 5 Financial statement analysis
- 5.1 Fundamentals
- 5.2 Users and their goals
- 5.3 Financial Ratios
- 6 Investment analysis
- 7 Financial analysis
- 8 Profitability analysis
- 9 Liquidity Analysis
- 10 Conclusion
Zielsetzung und Themenschwerpunkte (Objectives and Key Themes)
This assignment examines the financial performance of the DB Group through an analysis of its 2012 financial statement. The aim is to gain insights into the company's financial position and provide a comprehensive assessment of its economic performance. The analysis focuses on the perspective of equity investors, as the DB Group is a 100% government-owned company. The primary focus is on utilizing financial ratio analysis to compare the DB Group's performance to its past performance, competitors, and the industry. The benchmark company selected for this analysis is Deutsche Post DHL, as it is the leading transport and logistics company in Germany (in terms of revenue).
- Investment Analysis: Analyze the asset structure and the company's historical investment decisions.
- Financial Analysis: Evaluate the capital structure and associated financial risks.
- Profitability Analysis: Assess the company's ability to generate profits relative to its expenses.
- Liquidity Analysis: Determine the company's ability to meet its short-term financial obligations.
- Comparison with Benchmark: Compare the DB Group's performance with that of Deutsche Post DHL.
Zusammenfassung der Kapitel (Chapter Summaries)
The introduction provides background information on the DB Group, including its size, operations, and ownership structure. It also outlines the company's restructuring efforts and new strategic goals. The "Problem definition" section highlights the need for financial statement analysis to understand the company's economic situation. The "Objectives" section outlines the goals of the assignment, while the "Methodology" describes the steps involved in conducting the analysis.
Chapter 5 delves into the fundamentals of financial statement analysis, including the key financial statements and the interests of various stakeholders. The "Investment analysis" section focuses on the asset structure, examining the company's investments and growth potential. The "Financial analysis" chapter explores the composition of the capital structure and the associated financial risks. The "Profitability analysis" section analyzes the company's earnings performance and efficiency in generating profits.
Finally, the "Liquidity Analysis" chapter assesses the company's ability to meet its short-term financial obligations.
Schlüsselwörter (Keywords)
This study focuses on the financial statement analysis of the DB Group. Key terms and concepts include financial ratios, investment analysis, financial analysis, profitability analysis, liquidity analysis, asset structure, capital structure, profitability, liquidity, benchmark comparison, and Deutsche Post DHL.
- Quote paper
- Martin Pruschkowski (Author), 2014, An Analysis of the Financial Statement of the DB Group, Munich, GRIN Verlag, https://www.grin.com/document/432949
