This report analyses the accounting policies and financial statements of the following six companies: Tesco PLC, J Sainsbury PLC, Wm Morrison Supermarkets PLC, Booker Group PLC, Ocado Group PLC, and Greggs PLC.They are all amongst the leading companies in the food industry of the United Kingdom (UK). The latest information is used to evaluate the companies’ performance during the accounting years 2012/13 and 2016/17 (last five years). Some financial information was adjusted in order to ensure a fair comparison between the companies, this will be explained later on.
Inhaltsverzeichnis (Table of Contents)
- 1 Introduction
- 1.1 Outline
- 1.2 Introduction of companies
- 1.3 Industry Analysis
- 2 Chosen Company: Greggs PLC
- 2.1 Investor Profile
- 2.2 S.W.O.T. Analysis
- 3 Accounting Analysis
- 3.1 Accounting Policies
- Going Concern
- Change in Accounting Policies
- Accounting Terminology
- 3.2 Adjustments
- 3.3 Red Flag
- 3.1 Accounting Policies
- 4 Financial Analysis
- 4.1 Profitability
- Gross Profit Margin
- Operating Margin
- Net Profit Margin
- Return on Capital Employed (ROCE)
- Return on Shareholders' Funds (ROSF)
- 4.2 Liquidity
- Current Ratio
- 4.3 Working Capital
- Inventory Turnover
- Receivables Days
- Payables Days
- Cash Conversion Cycle
- 4.4 Financial Structure
- Gearing Ratio
- Interest Cover
- 4.5 Investment
- Earnings per Share (EPS)
- Price/Earnings Ratio (P/E)
- 4.1 Profitability
- 5 Conclusion and recommendations
Zielsetzung und Themenschwerpunkte (Objectives and Key Themes)
This document aims to provide a comprehensive accounting and financial analysis of UK supermarkets, with a specific focus on Greggs PLC. The analysis explores the company's financial performance, key accounting policies, and the application of various financial ratios.
- Financial Performance of UK Supermarkets
- Accounting Analysis and Financial Reporting of Greggs PLC
- Evaluation of Key Financial Ratios and their Significance
- Assessing the Company's Liquidity, Profitability, and Financial Structure
- Developing Recommendations Based on the Analysis
Zusammenfassung der Kapitel (Chapter Summaries)
The introduction provides a general overview of the UK supermarket industry and outlines the scope of the analysis. It introduces Greggs PLC, the chosen company for this study, and its investor profile.
Chapter 2 focuses on the chosen company, Greggs PLC, delving into its investor profile and conducting a SWOT analysis to assess its strengths, weaknesses, opportunities, and threats.
Chapter 3 examines the accounting analysis of Greggs PLC, focusing on its accounting policies, including those related to going concern, changes in accounting policies, and accounting terminology. It also analyzes adjustments made to the financial statements and explores any potential red flags.
Chapter 4 undertakes a comprehensive financial analysis of Greggs PLC, exploring various financial ratios. It examines profitability ratios, liquidity ratios, working capital ratios, financial structure ratios, and investment ratios.
The conclusion and recommendations section summarizes the findings of the analysis and provides recommendations based on the insights gained.
Schlüsselwörter (Keywords)
The key terms and concepts explored in this study include: UK supermarkets, accounting analysis, financial analysis, Greggs PLC, profitability ratios, liquidity ratios, working capital ratios, financial structure ratios, investment ratios, accounting policies, going concern, SWOT analysis, red flags, investor profile, and financial performance.
- Quote paper
- Sabrina Schleimer (Author), 2017, Accounting and Financial Analysis of UK Supermarkets, Munich, GRIN Verlag, https://www.grin.com/document/437644
