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This ratio includes the total assets with the highest accounts such as cash,short-term investments, and accounts receivable and current liabilities.... Current ratioCurrent ratio is also
Trang 2Currently, the demand for a company's financial information are diverse, whichrequiring financial analysis to meet the needs of interested audiences Analyzingfinancial ratios is an important part of assessing a business's performance,financial health, and forecasting its future financial position Financial ratios allowus to compare different aspects of a company's financial statements with thoseof other businesses across the industry to see its dividend payout and debtserviceability Analysis of financial indicators not only determines the existenceand development of enterprises, but it also has a strong impact on the economy.From the above practice, the objective of this assignment is "“analyze andcompare the financial ratios of The Kraft Heinz Company and Oatly Group AB and
Trang 41 The Kraft Heinz Company
The Kraft Heinz Co engages in the manufacture and market of food andbeverage products The firm operates through the following geographicalsegments: United States, Canada and International The company was foundedon July 2, 2015, and is headquartered in Pittsburgh, PA
2 Oatly Group AB
Oatly Group AB operates as an oat drink firm Its core technical advancements enabled it to unlockthe breadth of the dairy portfolio, including alternatives to milk, ice cream, yogurt, cooking creamsand spreads The firm’s geographical segments include EMEA, Asia, and Americas The companywas founded by Björn Öste in 1994 and is headquartered in Malmö, Sweden
3 Objective
The general objective of this assignment is to analyze the financial and compare the financial ratios ofthese two companies from the period 2020-2022 In addition to find out the potential, businessperformance as well as financial risk From there, to give recommendations to relevant stakeholderswith their decision in the future In this assignment, we use the method comparing financialstatements for the last three years of two companies including: Balance Sheet, Income Statement Thismethod can analyze and evaluate changes in the company's operations, asset structure, capital sources,and grasp financial trends in the future We also use the chart method to reflect financial data, describetrends, and volatility of financial indicators.
B Financial analysis ratiosI Liquidity ratios
1 Acid-test ratio
Acid-test ratio tells the financial constraints of a company's good or not In other words, the ratioindicates whether a company has enough current assets to pay off the term of its accounts withouthaving to sell inventory This ratio includes the total assets with the highest accounts such as cash,short-term investments, and accounts receivable and current liabilities.
Trang 5Current ratio
Current ratio is also known as short-term payment ratio, is an indicator that shows the ratio betweencurrent assets and current liabilities, expressed in times Current ratio will show whether thecompany's current short-term assets are sufficient to cover short-term liabilities From there, managerscan evaluate the efficiency of using assets of the company to make capital mobilization decisions incase current short-term assets are not enough to pay debts.
Profitability ratios
The Kraft Heinz Company
Current assets (Billions of USD)Current liabilities (Billions of USD)Current ratio
Oatly Group AB
Current assets (Millions of USD) Current liabilities (Millions of USD) Current ratio
Trang 6Gross profit margin ratio, also known as gross margin ratio, is an important indicator of theprofitability of a business This indicator is calculated as a percentage and shows how much grossprofit the business generates for each dollar of revenue generated.
Trang 7Net profit margin
Net profit margin measures how much net income is generated relative to the revenue received,expressed as a percentage This metric helps investors gauge the performance of a business that it isgenerating enough profit from sales In other words, net profit margin helps to reflect the financialhealth of the business that how much profit after tax for a dollar of sales.
3 Return on asset.
Return on assets, also known as ROA, is the ratio ofnet return on total assets, expressed as a percentage.It represents the ratio of net profit after tax to theaverage value of assets of the business The managercan evaluate with 1 VND of initial investment howmuch profit the company can generate after tax aswell as how they can evaluate the efficiency of usingassets of the business.
Oatly Group AB
Net Income (Billions of USD)Average Total Asset2020202120220
Oatly Group AB
Gross profit (Billions of USD)Revenue (Billions of USD)Gross profit margin202020212022
The Kraft Heinz Company
Gross profit (Billions of USD)Revenue (Billions of USD)Gross profit margin
Trang 8Return on equity, or ROE, is the rate of profit onequity, expressed as a percentage This is ameasure of how much profit each dollar spent.This index shows the effectiveness of investors'investments in the company and its ability tocompete with its competitors in the same industry.
Growth rate1 Asset growth
Asset growth rate is the change in assets of the current year compared to the previous year as apercentage Asset growth rates can gauge a company's performance and predict future performance.
Oatly Group AB
Net Income (Billions of USD)Equity (Billions of USD)Return On Equity202020212022
Net Income (Billions of USD)Equity (Billions of USD)Return On Equity2020202120220
The Kraft Heinz Company
Net Income (Billions of USD)Average Total AssetReturn On Asset
Trang 9Revenue growth
Revenue growth refers to the increase in a company's sales between periods and years, expressed as apercentage This ratio shows how much a company has increased its revenue over a period comparedto the previous period.
Oatly Group AB
Beginning Assets (Billions of USD)Ending Assets (Billions of USD)Assets Growth rate (%)202020212022
The Kraft Heinz Company
Beginning Assets (Billions of USD)Ending Assets (Billions of USD)Assets Growth rate (%)
Trang 10Net profit growth
The growth rate of net profit is the percentage of net profit earned by the company; in other words,this ratio is an indicator of the true profitability of a business It compares profit growth over periodsor years, to gauge the company's business performance.
IV.IV.IV.IV.IV.IV.IV.IV.IV.Turnover ratios
1 Receivable turnover and Days sales receivable
Asset turnover ratio, also known as total asset turnover ratio, is a financial cycle and is a measure ofthe efficiency in operating and developing a business When enterprises invest assets in productionand business activities, this ratio will show how much cash flow the business invests in each cashflow will generate revenue.
Oatly Group AB
Beginning Revenue (Billions of USD)Ending Revenue (Billions of USD)Revenue Growth rate (%)202020212022
The Kraft Heinz Company
Beginning Revenue (Billions of USD)Ending Revenue (Billions of USD)Revenue Growth rate (%)
Oatly Group AB
Beginning Revenue (Billions of USD)Ending Revenue (Billions of USD)Revenue Growth rate (%)202020212022
The Kraft Heinz Company
Beginning Revenue (Billions of USD)Ending Revenue (Billions of USD)Revenue Growth rate (%)