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help me create an analysis on liquidity, profitability, short-term solvency, long-term solvency of the company.

help me create an analysis on liquidity, profitability, short-term solvency, long-term solvency of the company.

FINANCIAL ACCOUNTING
FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
Section: Chapter Questions
Problem 1Q
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help me create an analysis on liquidity, profitability, short-term solvency, long-term solvency of the company.

Sega Sammy Holdings, Inc. Earnings Information Earnings Information Net sales 2017 2018 2019 2020 2021 millions of yen millions of yen millions of yen 366,939 323,664 331,648 366,594 277,748 Overseas sales 41,546 55,671 53,745 75,351 87,289 Cost of sales 231,261 202,930 211,199 230,092 176,973 Gross profit millions of yen 135,678 120,734 120,449 136,502 100,775 Selling, general and administrative expenses millions of yen 106,150 103,013 107,369 108,859 94,221 Operating income Ordinary income Profit attributable to owners of parent millions of yen millions of yen millions of yen 29,527 17,720 13,079 27,643 6,553 28,542 14,578 7,495 25,296 1,715 27,607 8,930 2,642 13,775 1,274 Ratios Overseas sales ratio 11.3 17.2 16.2 20.6 31.4 Cost of sales to net sales % 63.0 62.7 63.7 62.8 63.7 Gross profit to net sales 37.0 37.3 36.3 37.2 36.3 SGA expenses to net sales Operating income margin Ordinary income to net sales Profit attributable to owners of parent to net % 28.9 31.8 32.4 29.7 33.9 8.0 5.5 3.9 7.5 2.4 7.8 4.5 2.3 6.9 0.6 % 7.5 2.8 0.8 3.8 0.5 sales Balance Sheets Information 2017 2018 2019 2020 2021 millions of yen millions of yen millions of yen millions of yen millions of yen millions of yen millions of yen millions of yen Total assets 521,599 473,467 464,654 458,268 421,599 Net assets 311,497 310,456 305,337 296,858 291,256 Current assets 324,115 272,331 260,462 268,976 276,295 145,304 197,483 112,567 97,534 Noncurrent assets 201,136 204,191 189,292 Current liabilities 84,452 87,542 86,147 59,777 Noncurrent liabilities 78,558 71,774 75,263 70,566 Interest-bearing debt Shareholders' equity 102,855 87,000 76,100 75,300 52,000 307,764 307,951 302,648 294,102 290,759 Ratios Equity ratio % 59.0 65.0 65.1 64.2 69.0 ROA % 5.2 1.8 0.6 3.0 0.3 ROE 9.2 2.9 0.9 4.6 0.4 Debt ratio % 68.3 52.9 52.6 54.9 44.8 Fixed assets ratio 64.2 63.7 67.5 64.4 50.0 Current ratio % 287.9 328.3 297.5 312.2 462.2 D/E ratio 1. Interest-bearing debt - Loans payable, Bonds payable 2. Ratios - ROA is calculated by using "Ordinary income / Total assets" until 2015 and "Profit attributable to owners of parent / Total assets" from 2016 onwards. times 0.3 0.3 0.3 0.3 0.2 Cash Flows Information 2017 2018 2019 2020 2021 Operating activities CF Investing activities CF Financing activities CF millions of yen millions of yen millions of yen 59,126 26,487 14,876 38,537 -6,384 -4,767 -20,422 -22,113 -15,464 30,473 -38,334 -28,780 -20,668 -10,956 -31,492 millions of yen millions of yen millions of yen millions of yen millions of yen 23,073 24,089 154,540 Free CF 54,359 6,065 -7,237 Cash and cash equivalents at the year-end Capital expenditures 176,566 24,196 199,208 148,064 158,617 27,063 34,424 22,896 14,504 Depreciation and amortization 20,561 19,180 18,819 17,193 14,508 R&Dexpenses 67,102 62,087 66,681 76,535 61,969 Selected Financial Data 2017 2018 2019 2020 2021 millions of yen millions of yen millions of yen millions of yen millions of yen millions of yen millions of yen Total assets 521,599 473,467 464,654 458,268 421,599 311,497 307,764 47,440 Net assets 310,456 305,337 296,858 291,256 Shareholders' equity 307,951 302,648 294,102 290,759 Inventories 40,573 50,020 47,007 52,911 Capital expenditures Depreciation and amortization 27,063 24,196 34,424 22,896 14,504 20,561 19,180 18,819 17,193 14,508 R&D expenses 67,102 62,087 66,681 76,535 61,969 Total asset turnover times 0.7 0.7 0.7 0.8 0.6 Inventory turnover times 7.7 8.0 6.6 7.8 5.2 Employee Number of employees Sales per employee employees millions of yen 7,639 7,726 7,993 8,798 7,535 48.0 41.9 41.5 41.7 36.9 Others ROE % 9.2 2.9 0.9 4.6 0.4 ROA % 5.2 1.8 0.6 3.0 0.3 PER times 12.7 44.2 115.9 22.4 318.6 PBR times 1.1 1.3 1.0 1.1 1.4 Per Share Data 2017 2018 2019 2020 2021 Net income per share Net income per share (Diluted) Net assets per share Cash dividends per share Stock price yen 117.79 38.10 11.27 58.65 5.42 yen 117.40 38.04 11.24 58.63 N/A yen 1,313.06 1,313.90 1,289.32 1,251.02 1,236.82 yen 40.00 40.00 40.00 40.00 30.00 yen 1,492 1,685 1,306 1,315 1,727 Others Dividends paid to net assets % 3.1 3.0 3.1 3.1 2.4 PER times 12.7 44.2 115.9 22.4 318.6 PBR times 1.1 1.3 1.0 1.1 1.4 CAPEX and Other Items 2017 2018 2019 2020 2021 millions of yen millions of yen millions of yen millions of yen millions of yen Capital expenditures Depreciation and amortization 27,063 24,196 34,424 22,896 14,504 20,561 67,102 19,180 18,819 17,193 14,508 R&D expenses 62,087 66,681 76,535 61,969 44,836 21,061 13,476 EBITDA 50,088 36,900 31,898 Advertising 14,328 15,052 15,554 17,003 Capital expenditures/Net sales 7.4 7.5 10.4 6.2 5.2 R&D expenses/Net sales % 18.3 19.2 20.1 20.9 22.3 Number of employees Number of employees employees 7,639 7,726 7,993 8,798 7,535 Sales by Segment 2017 2018 2019 2020 2021 New Segment millions of yen millions of yen millions of yen millions of yen Entertainment Contents Business 205,704 208,081 219,631 247,605 217,810 108,508 10,478 Pachislot and Pachinko Machines 148,222 105,649 53,198 101,425 10,589 Resort Business 13,012 9,932 6,320 Other / Elimination 1 1 1 418 (Reference ) Former Segment millions of yen millions of yen millions of yen millions of yen millions of yen N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A Pachislot and Pachinko Machines Amusement Machine Sales Amusement Center Operations Consumer Business Others N/A N/A N/A 1. "Other" is the business segment not included in the reporting segments, but includes the resort complex business and information provider services, etc. Sales Share by Segment 2017 2018 2019 2020 2021 New Segment Entertainment Contents Business 56.1 64.3 66.2 67.5 78.4 Pachislot and Pachinko Machines 40.4 32.6 30.6 29.6 19.2 Resort Business % 3.5 3.1 3.2 2.9 2.3 (Reference ) Former Segment N/A N/A N/A N/A N/A 1. "Other" is the business segment not included in the reporting segments, but includes the resort complex business and information provider services, etc. N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A Pachislot and Pachinko Machines Amusement Machine Sales Amusement Center Operations Consumer Business % Others Operating Income by Segment New Segment 2017 2018 2019 2020 2021 millions of yen millions of yen millions of yen millions of yen Entertainment Contents Business 11,176 14,841 9,857 16,500 27,900 Pachislot and Pachinko Machines 26,331 11,923 13,490 23,200 -10,600 Resort Business -2,244 -2,502 -2,412 -3,600 -4,100 Other / Elimination -5,735 -6,541 -7,855 -8,500 -6,700 (Reference ) Former Segment millions of yen millions of yen millions of yen millions of yen millions of yen N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A Pachislot and Pachinko Machines Amusement Machine Sales Amusement Center Operations Consumer Business Others N/A N/A 1. "Other" is the business segment not included in the reporting segments, but includes the resort complex business and information provider services, etc. Operating Margin by Segment 2017 2018 2019 2020 2021 New Segment Entertainment Contents Business 5.4 7.1 4.5 6.7 12.8 Pachislot and Pachinko Machines 17.8 11.3 13.3 21.4 -19.9 Resort Business % -17.2 -25.2 -22.8 -34.4 -64.9 (Reference ) Former Segment N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A Pachislot and Pachinko Machines % Amusement Machine Sales % Amusement Center Operations % Consumer Business % N/A Others N/A 1. "Other" is the business segment not included in the reporting segments, but includes the resort complex business and information provider services, etc. Ordinary Income by Segment Ordinary Income 2017 2018 2019 2020 2021 millions of yen millions of yen millions of yen millions of yen N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A Entertainment Contents Business 16,272 27,917 Pachislot and Pachinko Machines 22,781 -11,332 Resort Business -5,354 -8,979 Other / Elimination -8,402 -5,889 Ordinary Income margin N/A N/A N/A N/A N/A N/A N/A Entertainment Contents Business % 6.6 12.8 Pachislot and Pachinko Machines N/A 21.0 -21.3 Resort Business % N/A -51.1 -142.1 1. From FY2021/3,The Company has changed its method of measuring segment income from "operating income" to "ordinary income," which is the profit recurring from business as a whole, including equity in net profits and los: Supplied by © Euroland.com
Transcribed Image Text:Sega Sammy Holdings, Inc. Earnings Information Earnings Information Net sales 2017 2018 2019 2020 2021 millions of yen millions of yen millions of yen 366,939 323,664 331,648 366,594 277,748 Overseas sales 41,546 55,671 53,745 75,351 87,289 Cost of sales 231,261 202,930 211,199 230,092 176,973 Gross profit millions of yen 135,678 120,734 120,449 136,502 100,775 Selling, general and administrative expenses millions of yen 106,150 103,013 107,369 108,859 94,221 Operating income Ordinary income Profit attributable to owners of parent millions of yen millions of yen millions of yen 29,527 17,720 13,079 27,643 6,553 28,542 14,578 7,495 25,296 1,715 27,607 8,930 2,642 13,775 1,274 Ratios Overseas sales ratio 11.3 17.2 16.2 20.6 31.4 Cost of sales to net sales % 63.0 62.7 63.7 62.8 63.7 Gross profit to net sales 37.0 37.3 36.3 37.2 36.3 SGA expenses to net sales Operating income margin Ordinary income to net sales Profit attributable to owners of parent to net % 28.9 31.8 32.4 29.7 33.9 8.0 5.5 3.9 7.5 2.4 7.8 4.5 2.3 6.9 0.6 % 7.5 2.8 0.8 3.8 0.5 sales Balance Sheets Information 2017 2018 2019 2020 2021 millions of yen millions of yen millions of yen millions of yen millions of yen millions of yen millions of yen millions of yen Total assets 521,599 473,467 464,654 458,268 421,599 Net assets 311,497 310,456 305,337 296,858 291,256 Current assets 324,115 272,331 260,462 268,976 276,295 145,304 197,483 112,567 97,534 Noncurrent assets 201,136 204,191 189,292 Current liabilities 84,452 87,542 86,147 59,777 Noncurrent liabilities 78,558 71,774 75,263 70,566 Interest-bearing debt Shareholders' equity 102,855 87,000 76,100 75,300 52,000 307,764 307,951 302,648 294,102 290,759 Ratios Equity ratio % 59.0 65.0 65.1 64.2 69.0 ROA % 5.2 1.8 0.6 3.0 0.3 ROE 9.2 2.9 0.9 4.6 0.4 Debt ratio % 68.3 52.9 52.6 54.9 44.8 Fixed assets ratio 64.2 63.7 67.5 64.4 50.0 Current ratio % 287.9 328.3 297.5 312.2 462.2 D/E ratio 1. Interest-bearing debt - Loans payable, Bonds payable 2. Ratios - ROA is calculated by using "Ordinary income / Total assets" until 2015 and "Profit attributable to owners of parent / Total assets" from 2016 onwards. times 0.3 0.3 0.3 0.3 0.2 Cash Flows Information 2017 2018 2019 2020 2021 Operating activities CF Investing activities CF Financing activities CF millions of yen millions of yen millions of yen 59,126 26,487 14,876 38,537 -6,384 -4,767 -20,422 -22,113 -15,464 30,473 -38,334 -28,780 -20,668 -10,956 -31,492 millions of yen millions of yen millions of yen millions of yen millions of yen 23,073 24,089 154,540 Free CF 54,359 6,065 -7,237 Cash and cash equivalents at the year-end Capital expenditures 176,566 24,196 199,208 148,064 158,617 27,063 34,424 22,896 14,504 Depreciation and amortization 20,561 19,180 18,819 17,193 14,508 R&Dexpenses 67,102 62,087 66,681 76,535 61,969 Selected Financial Data 2017 2018 2019 2020 2021 millions of yen millions of yen millions of yen millions of yen millions of yen millions of yen millions of yen Total assets 521,599 473,467 464,654 458,268 421,599 311,497 307,764 47,440 Net assets 310,456 305,337 296,858 291,256 Shareholders' equity 307,951 302,648 294,102 290,759 Inventories 40,573 50,020 47,007 52,911 Capital expenditures Depreciation and amortization 27,063 24,196 34,424 22,896 14,504 20,561 19,180 18,819 17,193 14,508 R&D expenses 67,102 62,087 66,681 76,535 61,969 Total asset turnover times 0.7 0.7 0.7 0.8 0.6 Inventory turnover times 7.7 8.0 6.6 7.8 5.2 Employee Number of employees Sales per employee employees millions of yen 7,639 7,726 7,993 8,798 7,535 48.0 41.9 41.5 41.7 36.9 Others ROE % 9.2 2.9 0.9 4.6 0.4 ROA % 5.2 1.8 0.6 3.0 0.3 PER times 12.7 44.2 115.9 22.4 318.6 PBR times 1.1 1.3 1.0 1.1 1.4 Per Share Data 2017 2018 2019 2020 2021 Net income per share Net income per share (Diluted) Net assets per share Cash dividends per share Stock price yen 117.79 38.10 11.27 58.65 5.42 yen 117.40 38.04 11.24 58.63 N/A yen 1,313.06 1,313.90 1,289.32 1,251.02 1,236.82 yen 40.00 40.00 40.00 40.00 30.00 yen 1,492 1,685 1,306 1,315 1,727 Others Dividends paid to net assets % 3.1 3.0 3.1 3.1 2.4 PER times 12.7 44.2 115.9 22.4 318.6 PBR times 1.1 1.3 1.0 1.1 1.4 CAPEX and Other Items 2017 2018 2019 2020 2021 millions of yen millions of yen millions of yen millions of yen millions of yen Capital expenditures Depreciation and amortization 27,063 24,196 34,424 22,896 14,504 20,561 67,102 19,180 18,819 17,193 14,508 R&D expenses 62,087 66,681 76,535 61,969 44,836 21,061 13,476 EBITDA 50,088 36,900 31,898 Advertising 14,328 15,052 15,554 17,003 Capital expenditures/Net sales 7.4 7.5 10.4 6.2 5.2 R&D expenses/Net sales % 18.3 19.2 20.1 20.9 22.3 Number of employees Number of employees employees 7,639 7,726 7,993 8,798 7,535 Sales by Segment 2017 2018 2019 2020 2021 New Segment millions of yen millions of yen millions of yen millions of yen Entertainment Contents Business 205,704 208,081 219,631 247,605 217,810 108,508 10,478 Pachislot and Pachinko Machines 148,222 105,649 53,198 101,425 10,589 Resort Business 13,012 9,932 6,320 Other / Elimination 1 1 1 418 (Reference ) Former Segment millions of yen millions of yen millions of yen millions of yen millions of yen N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A Pachislot and Pachinko Machines Amusement Machine Sales Amusement Center Operations Consumer Business Others N/A N/A N/A 1. "Other" is the business segment not included in the reporting segments, but includes the resort complex business and information provider services, etc. Sales Share by Segment 2017 2018 2019 2020 2021 New Segment Entertainment Contents Business 56.1 64.3 66.2 67.5 78.4 Pachislot and Pachinko Machines 40.4 32.6 30.6 29.6 19.2 Resort Business % 3.5 3.1 3.2 2.9 2.3 (Reference ) Former Segment N/A N/A N/A N/A N/A 1. "Other" is the business segment not included in the reporting segments, but includes the resort complex business and information provider services, etc. N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A Pachislot and Pachinko Machines Amusement Machine Sales Amusement Center Operations Consumer Business % Others Operating Income by Segment New Segment 2017 2018 2019 2020 2021 millions of yen millions of yen millions of yen millions of yen Entertainment Contents Business 11,176 14,841 9,857 16,500 27,900 Pachislot and Pachinko Machines 26,331 11,923 13,490 23,200 -10,600 Resort Business -2,244 -2,502 -2,412 -3,600 -4,100 Other / Elimination -5,735 -6,541 -7,855 -8,500 -6,700 (Reference ) Former Segment millions of yen millions of yen millions of yen millions of yen millions of yen N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A Pachislot and Pachinko Machines Amusement Machine Sales Amusement Center Operations Consumer Business Others N/A N/A 1. "Other" is the business segment not included in the reporting segments, but includes the resort complex business and information provider services, etc. Operating Margin by Segment 2017 2018 2019 2020 2021 New Segment Entertainment Contents Business 5.4 7.1 4.5 6.7 12.8 Pachislot and Pachinko Machines 17.8 11.3 13.3 21.4 -19.9 Resort Business % -17.2 -25.2 -22.8 -34.4 -64.9 (Reference ) Former Segment N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A Pachislot and Pachinko Machines % Amusement Machine Sales % Amusement Center Operations % Consumer Business % N/A Others N/A 1. "Other" is the business segment not included in the reporting segments, but includes the resort complex business and information provider services, etc. Ordinary Income by Segment Ordinary Income 2017 2018 2019 2020 2021 millions of yen millions of yen millions of yen millions of yen N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A Entertainment Contents Business 16,272 27,917 Pachislot and Pachinko Machines 22,781 -11,332 Resort Business -5,354 -8,979 Other / Elimination -8,402 -5,889 Ordinary Income margin N/A N/A N/A N/A N/A N/A N/A Entertainment Contents Business % 6.6 12.8 Pachislot and Pachinko Machines N/A 21.0 -21.3 Resort Business % N/A -51.1 -142.1 1. From FY2021/3,The Company has changed its method of measuring segment income from "operating income" to "ordinary income," which is the profit recurring from business as a whole, including equity in net profits and los: Supplied by © Euroland.com
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