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TEO SENG CAPITAL CONSOLIDATED POSITION STATEMENT Horizontal Analysis Vertical Analysis 2020 2020 2019 2019 RM 348472707 RM 25132447 RM Property, plant & Equipment Rights of use Assets Goodwill arising on consolidation Equity instruments classifies as FVOCI Deferred Tax Assets Prepayments for purchase of property, plant & equipment Total non-current assets 373605154 5106469 102424 6740 7.21 63.22 61.95 0.41 5127342 102424 8455 -20873 0,86 0.91 0.02 0.02 -1715 290678 -20.28 448699 158021 183.95 0,08 0.03 0.63 3720849 382990335 3720849 29121386 353868949 8.23 64.81 62.9 Current Assets Biological assets Inventories Trade and other receivables Tax recoverable Cash and Bank balances Total Current Assets Total Assets 55691491 56854079 -1162588 1583238 9116426 4167582 3817446 -710748 28410638 -2.04 3.4 9.42 10.11 48195713 46612475 8.16 8.29 11.11 53401183 62517609 -14.58 9.04 0.97 7.6 35.19 100 261.42 0.28 7.31 37.1 5761800 1594218 44918529 207968716 590959051 41101083 9.29 208679464 -0.43 562548413 5.05 100 Equity Share Capital Treasury shares Other Reserves Retained Earnings Total Equity 60011036 60001654 9382 0.02 10.15 10.67 -8345642 -25043907 -8345642 -1.41 -0.57 -1.48 -4.48 -25188738 144831 -4.24 280162795 1249898 281412693 308034180 0.45 47.62 52.12 49.8 306630069 1404111 0.46 54.51 Non-current liabilities Bank borrowings Hire purchase payable Lease liabilities Deffered tax liabilities Total non-current liabilities 52178042 9245774 6855354 -3664642 15.13 -28.39 -0.92 45322688 8.83 8.06 12910416 1.56 2.29 3341633 33444068 98209517 -12825 304640 0.57 3354458 33139428 94726990 0.6 3.68 5.66 5.89 3482527 3.68 16.62 16.84 Current Liabilities Trade and other payables Bank borrowings Hire purchase Payable Lease liabilities Tаx рayable Total current liabilities Total Liabilities Total Equity & Liabilities 54577784 122010629 6354451 232150 58424649 -3846865 -6.58 9.24 10.39 16.77 1.34 0.03 94313230 27697399 29.37 20.65 -15,82 34.88 110.22 14.59 10 55 7548626 172116 -1194175 60034 807607 23524000 1.08 0.04 0 26 1540340 732733 0.13 184715354 282924871 590959051 161191354 255918344 562548413 31.26 28.65 27006527 47.88 45.49 28410638 5.05 100 100 TEO SENG CAPITAL Horizontal Analysis Vertical Analysis CONSOLIDATED COMPREHENSIVE INCOME 2020 2019 RM 2020 2019 RM -68254388 RM Revenue 478280417 546534805 -12.49 100 100 Other income Purchase of trading merchandising, raw material, livestocks and poultry feeds 1957281 2381199 -423918 -17.8 0.409233 0.43569 4380537 -1.3 -69.41089 -61.544 0.331027 0.665708 -134.86 -0.243077 0.610252 3 -331978672 Changes in closing inventories Changes in biological assets -336359209 3638326 3335242 1583238 -2055088 -1162588 -4497830 -0.93 -11.25483 Staff costs Property, plant and equipment depreciation charges impairment charge Amortisation of right of use assets Utilities expenses Transportation expenses Other expenses Operating profit -53829649 -54335880 506231 -9.94189 -703449 46335 -15287 3.17 4.791628 -4.06451 -0.00848 5.41 -0.062233 -0.05166 -5.26 -3.289083 -3.03822l -6.48 -3.135107 -2.93355 -22917420 -22213971 -46335 -282361 -100 -297648 -15731042 -16604946 873904 1038257 1597157 -67507539 -14994601 -16032858 -25479798 84534214 -6.27 4.993439 -4.66206 -79.86 3.559977 15.46731 -23882641 17026675 Finance costs interest income Finance costs Fianance costs - net Profit before tax tax Profit after tax 330701 -6579955 -6249254 -6.9 0.069144 0.064996 -15.87-1.375753 -1.43105 -16.3 -1.306609 -1.36605 -86.02 2.253369 14,10126 -63.86 -1.377645 -3.33616 -92.88 0.875723 10.76509 355225 -24524 -7821162 1241207 1216683 -66290856 -7465937 77068277 -18233298 58834979 10777421 -6589008 11644290 4188413 -54646566 Other comprehensive (loss)income Currency transalation differences Fair value changes of equity instruments classified as FVOCI -15894 35070 -50964 -145.32 -0.003323 0.006417 -253.81-0.000359 0000204 -148.66 -0.003682 0.006621 92.92 0.872042 10.77171 -1715 1115 -2830 36185 Total other comprehensive (loss)/income Total comprehensive income for the financial year -17609 -53794 4170804 58871164 -54700360 Profit after tax attributable to Owners of the company 4188413 58834979 -54646566 -92.88 0.875723 10.76509 Total Comprehensive income attributable to Owners of the oompany 4170804 58871164 -54700360 -92.92 0.872042 10.77171 Earnings per ordinary sharefsen) Basic Diluted 143 20.02 -18.59 1.43 20.02 -92.86 -92.86 -18.59

TEO SENG CAPITAL CONSOLIDATED POSITION STATEMENT Horizontal Analysis Vertical Analysis 2020 2020 2019 2019 RM 348472707 RM 25132447 RM Property, plant & Equipment Rights of use Assets Goodwill arising on consolidation Equity instruments classifies as FVOCI Deferred Tax Assets Prepayments for purchase of property, plant & equipment Total non-current assets 373605154 5106469 102424 6740 7.21 63.22 61.95 0.41 5127342 102424 8455 -20873 0,86 0.91 0.02 0.02 -1715 290678 -20.28 448699 158021 183.95 0,08 0.03 0.63 3720849 382990335 3720849 29121386 353868949 8.23 64.81 62.9 Current Assets Biological assets Inventories Trade and other receivables Tax recoverable Cash and Bank balances Total Current Assets Total Assets 55691491 56854079 -1162588 1583238 9116426 4167582 3817446 -710748 28410638 -2.04 3.4 9.42 10.11 48195713 46612475 8.16 8.29 11.11 53401183 62517609 -14.58 9.04 0.97 7.6 35.19 100 261.42 0.28 7.31 37.1 5761800 1594218 44918529 207968716 590959051 41101083 9.29 208679464 -0.43 562548413 5.05 100 Equity Share Capital Treasury shares Other Reserves Retained Earnings Total Equity 60011036 60001654 9382 0.02 10.15 10.67 -8345642 -25043907 -8345642 -1.41 -0.57 -1.48 -4.48 -25188738 144831 -4.24 280162795 1249898 281412693 308034180 0.45 47.62 52.12 49.8 306630069 1404111 0.46 54.51 Non-current liabilities Bank borrowings Hire purchase payable Lease liabilities Deffered tax liabilities Total non-current liabilities 52178042 9245774 6855354 -3664642 15.13 -28.39 -0.92 45322688 8.83 8.06 12910416 1.56 2.29 3341633 33444068 98209517 -12825 304640 0.57 3354458 33139428 94726990 0.6 3.68 5.66 5.89 3482527 3.68 16.62 16.84 Current Liabilities Trade and other payables Bank borrowings Hire purchase Payable Lease liabilities Tаx рayable Total current liabilities Total Liabilities Total Equity & Liabilities 54577784 122010629 6354451 232150 58424649 -3846865 -6.58 9.24 10.39 16.77 1.34 0.03 94313230 27697399 29.37 20.65 -15,82 34.88 110.22 14.59 10 55 7548626 172116 -1194175 60034 807607 23524000 1.08 0.04 0 26 1540340 732733 0.13 184715354 282924871 590959051 161191354 255918344 562548413 31.26 28.65 27006527 47.88 45.49 28410638 5.05 100 100 TEO SENG CAPITAL Horizontal Analysis Vertical Analysis CONSOLIDATED COMPREHENSIVE INCOME 2020 2019 RM 2020 2019 RM -68254388 RM Revenue 478280417 546534805 -12.49 100 100 Other income Purchase of trading merchandising, raw material, livestocks and poultry feeds 1957281 2381199 -423918 -17.8 0.409233 0.43569 4380537 -1.3 -69.41089 -61.544 0.331027 0.665708 -134.86 -0.243077 0.610252 3 -331978672 Changes in closing inventories Changes in biological assets -336359209 3638326 3335242 1583238 -2055088 -1162588 -4497830 -0.93 -11.25483 Staff costs Property, plant and equipment depreciation charges impairment charge Amortisation of right of use assets Utilities expenses Transportation expenses Other expenses Operating profit -53829649 -54335880 506231 -9.94189 -703449 46335 -15287 3.17 4.791628 -4.06451 -0.00848 5.41 -0.062233 -0.05166 -5.26 -3.289083 -3.03822l -6.48 -3.135107 -2.93355 -22917420 -22213971 -46335 -282361 -100 -297648 -15731042 -16604946 873904 1038257 1597157 -67507539 -14994601 -16032858 -25479798 84534214 -6.27 4.993439 -4.66206 -79.86 3.559977 15.46731 -23882641 17026675 Finance costs interest income Finance costs Fianance costs - net Profit before tax tax Profit after tax 330701 -6579955 -6249254 -6.9 0.069144 0.064996 -15.87-1.375753 -1.43105 -16.3 -1.306609 -1.36605 -86.02 2.253369 14,10126 -63.86 -1.377645 -3.33616 -92.88 0.875723 10.76509 355225 -24524 -7821162 1241207 1216683 -66290856 -7465937 77068277 -18233298 58834979 10777421 -6589008 11644290 4188413 -54646566 Other comprehensive (loss)income Currency transalation differences Fair value changes of equity instruments classified as FVOCI -15894 35070 -50964 -145.32 -0.003323 0.006417 -253.81-0.000359 0000204 -148.66 -0.003682 0.006621 92.92 0.872042 10.77171 -1715 1115 -2830 36185 Total other comprehensive (loss)/income Total comprehensive income for the financial year -17609 -53794 4170804 58871164 -54700360 Profit after tax attributable to Owners of the company 4188413 58834979 -54646566 -92.88 0.875723 10.76509 Total Comprehensive income attributable to Owners of the oompany 4170804 58871164 -54700360 -92.92 0.872042 10.77171 Earnings per ordinary sharefsen) Basic Diluted 143 20.02 -18.59 1.43 20.02 -92.86 -92.86 -18.59

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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This question requires an analysis of financial statements from annual reports of companies. Complete the analysis by incorporating the three dimensions of ratios which are liquidity, profitability, and solvency. As an investor, why you prefer this company to invest in? based on ratios and horizontal & vertical analysis of company the company that i’ve been made, justify your answer.
1. Current Ratios = Current assets Currrent Liabilities 98,305,209 112,247,216 0.87579 3. Net profit Ratios = Net Profit/(Loss) Revenue -22,753,774 = -0.09411 241,782,832 4. Gross profit Ratios Gross Profit Revenue -22,700,155 = -0.09389 241,782,832 5. Assets/Turnover Ratios = Revenue Total assests 241,782,832 1.18835 203,460,303 6.Return on Assets = Total Assets Net Loss -22,753,774 = -0.11183 203,460,303 7. Debt-Equity Ratios Long-Term Debt Equity 24,345.053 0.36408 66,868,034 8. Debt to Assets Debt Assets 136,592,269 203,460,303 0.67135
Transcribed Image Text:1. Current Ratios = Current assets Currrent Liabilities 98,305,209 112,247,216 0.87579 3. Net profit Ratios = Net Profit/(Loss) Revenue -22,753,774 = -0.09411 241,782,832 4. Gross profit Ratios Gross Profit Revenue -22,700,155 = -0.09389 241,782,832 5. Assets/Turnover Ratios = Revenue Total assests 241,782,832 1.18835 203,460,303 6.Return on Assets = Total Assets Net Loss -22,753,774 = -0.11183 203,460,303 7. Debt-Equity Ratios Long-Term Debt Equity 24,345.053 0.36408 66,868,034 8. Debt to Assets Debt Assets 136,592,269 203,460,303 0.67135
TEO SENG CAPITAL Horizontal Analysis Vertical Analysis 2020 CONSOLIDATED POSITION STATEMENT 2020 2019 2019 RM 25132447 -20873 RM RM % % % 348472707 Property, plant & Equipment Rights of use Assets Goodwill arising on consolidation Equity instruments classifies as FVOCI Deferred Tax Assets Prepayments for purchase of property, plant & equipment Total non-current assets 373605154 7.21 63.22 61.95 5106469 5127342 0.41 0,86 0.91 102424 102424 0.02 0.02 -1715 290678 3720849 29121386 6740 8455 -20.28 448699 3720849 158021 183.95 0,08 0.03 0.63 382990335 353868949 8.23 64.81 62.9 Current Assets Biological assets Inventories Trade and other receivables Tax recoverable Cash and Bank balances Total Current Assets Total Assets -1162588 1583238 -9116426 4167582 3817446 -710748 28410638 55691491 56854079 -2.04 3.4 -14.58 261.42 9.42 10,11 48195713 53401183 5761800 44918529 46612475 62517609 8.16 8.29 9.04 1594218 0.97 0.28 7.31 41101083 9.29 7.6 207968716 208679464 562548413 -0.43 35.19 37.1 590959051 5.05 100 100 Equity Share Capital Treasury shares Other Reserves Retained Earnings Total Equity 60011036 -8345642 -25043907 9382 60001654 -8345642 -25188738 280162795 306630069 0.02 10.15 -1.41 -4.24 10.67 -1.48 144831 -0.57 -4.48 281412693 1249898 1404111 0.45 47.62 49.8 308034180 0.46 52.12 54.51 Non-current liabilities Bank borrowings Hire purchase payable Lease liabilities Deffered tax liabilities Total non-current liabilities 45322688 12910416 3354458 33139428 52178042 6855354 -3664642 -12825 304640 3482527 15.13 -28.39 -0.92 8.83 1.56 0.57 5.66 8.06 2.29 9245774 3341633 33444068 98209517 0.6 368 5.89 94726990 3.68 16.62 16.84 Current Liabilities Trade and other payables Bank borrowings Hire purchase Payable Lease liabilities |Таx рayable Total current liabilities Total Liabilities Total Equity & Liabilities 54577784 122010629 58424649 -3846865 27697399 -6.58 9.24 10.39 94313230 29 37 20.65 16.77 6354451 7548626 -1194175 -15.82 1.08 1.34 172116 732733 60034 232150 1540340 34,88 0.03 0.13 28.65 0,04 807607 110.22 0.26 161191354 184715354 282924871 590959051 23524000 27006527 28410638 14.59 31.26 255918344 10.55 47.88 45.49 562548413 5.05 100 100 TEO SENG CAPITAL CONSOLIDATED COMPREHENSIVE INCOME Vertical Analysis 2020 2019 % % 100 Horizontal Analysis 2020 2019 RM -68254388 RM RM Revenue 478280417 546534805 -12.49 100 -17.8 0.409233 Other income Purchase of trading merchandising, raw material, livestocks and poultry feeds 1957281 2381199 -423918 0.43569 -331978672 -1.3 -69.41089 -56,48 0.331027 0.665708 134.86 -0.243077 0.610252 -0.93 -11.25483 -336359209 4380537 -2055088 4497830 -61.544 Changes in closing inventories Changes in biological assets Staff costs 1583238 3638326 -1162588 3335242 -53829649 -54335880 506231 -9.94189 Property, plant and equipment depreciation charges impairment charge Amortisation of right of use assets Utilities expenses Transportation expenses Other expenses Operating profit 3.17 4.791628 -4.06451 0 -0.00848 5.41 -0.062233 -0.05166 -5.26 -3.289083 -3.03822 -6.48 -3.135107 -2.93355 -4.66206 -79.86 3.559977 15.46731 -703449 46335 -22917420 -22213971 -46335 -100 -297648 -15731042 -14994601 -282361 -15287 -16604946 873904 -16032858 1038257 1597157 -67507539 23882641 -6,274.993439 -25479798 84534214 17026675 Finance costs interest income Finance costs -24524 -6.9 0.069144 0.064996 -15.87-1.375753 -1.43105 -16.3 330701 355225 -6579955 -7821162 -7465937 1241207 -1.306609 -1.36605 -86.02 2.253369 14,10126 -63.86 -1.377645 -3.33616 -92.88 0.875723 10.76509 Fianance costs - net -6249254 1216683 Profit before tax tax Profit after tax 10777421 77068277 -66290856 -6589008 4188413 -18233298 58834979 11644290 -54646566 Other comprehensive (loss)/income: Currency transalation differences Fair value changes of equity instruments classified as FVOCI -15894 35070 -30964 -145.32 -0.003323 0.006417 -1715 -17609 4170804 -2830 -53794 -54700360 -253.81 -0.000359 0.000204 -148.66 -0.003682 0.006621 -92.92 0.872042 10.77171 1115 Total other comprehensive (lossVincome Total comprehensive income for the financial year 36185 58871164 Profit after tax attributable to Owners of the company 4188413 58834979 -54646566 -92.88 0.875723 10.76509 Total Comprehensive income attributable to Owners of the company 4170804 58871164 -54700360 -92.92 0.872042 10.77171 Earnings per ordinary share(sen) Basic Diluted 20.02 20.02 -18.59 -18.59 1.43 -92.86 1.43 -92.86
Transcribed Image Text:TEO SENG CAPITAL Horizontal Analysis Vertical Analysis 2020 CONSOLIDATED POSITION STATEMENT 2020 2019 2019 RM 25132447 -20873 RM RM % % % 348472707 Property, plant & Equipment Rights of use Assets Goodwill arising on consolidation Equity instruments classifies as FVOCI Deferred Tax Assets Prepayments for purchase of property, plant & equipment Total non-current assets 373605154 7.21 63.22 61.95 5106469 5127342 0.41 0,86 0.91 102424 102424 0.02 0.02 -1715 290678 3720849 29121386 6740 8455 -20.28 448699 3720849 158021 183.95 0,08 0.03 0.63 382990335 353868949 8.23 64.81 62.9 Current Assets Biological assets Inventories Trade and other receivables Tax recoverable Cash and Bank balances Total Current Assets Total Assets -1162588 1583238 -9116426 4167582 3817446 -710748 28410638 55691491 56854079 -2.04 3.4 -14.58 261.42 9.42 10,11 48195713 53401183 5761800 44918529 46612475 62517609 8.16 8.29 9.04 1594218 0.97 0.28 7.31 41101083 9.29 7.6 207968716 208679464 562548413 -0.43 35.19 37.1 590959051 5.05 100 100 Equity Share Capital Treasury shares Other Reserves Retained Earnings Total Equity 60011036 -8345642 -25043907 9382 60001654 -8345642 -25188738 280162795 306630069 0.02 10.15 -1.41 -4.24 10.67 -1.48 144831 -0.57 -4.48 281412693 1249898 1404111 0.45 47.62 49.8 308034180 0.46 52.12 54.51 Non-current liabilities Bank borrowings Hire purchase payable Lease liabilities Deffered tax liabilities Total non-current liabilities 45322688 12910416 3354458 33139428 52178042 6855354 -3664642 -12825 304640 3482527 15.13 -28.39 -0.92 8.83 1.56 0.57 5.66 8.06 2.29 9245774 3341633 33444068 98209517 0.6 368 5.89 94726990 3.68 16.62 16.84 Current Liabilities Trade and other payables Bank borrowings Hire purchase Payable Lease liabilities |Таx рayable Total current liabilities Total Liabilities Total Equity & Liabilities 54577784 122010629 58424649 -3846865 27697399 -6.58 9.24 10.39 94313230 29 37 20.65 16.77 6354451 7548626 -1194175 -15.82 1.08 1.34 172116 732733 60034 232150 1540340 34,88 0.03 0.13 28.65 0,04 807607 110.22 0.26 161191354 184715354 282924871 590959051 23524000 27006527 28410638 14.59 31.26 255918344 10.55 47.88 45.49 562548413 5.05 100 100 TEO SENG CAPITAL CONSOLIDATED COMPREHENSIVE INCOME Vertical Analysis 2020 2019 % % 100 Horizontal Analysis 2020 2019 RM -68254388 RM RM Revenue 478280417 546534805 -12.49 100 -17.8 0.409233 Other income Purchase of trading merchandising, raw material, livestocks and poultry feeds 1957281 2381199 -423918 0.43569 -331978672 -1.3 -69.41089 -56,48 0.331027 0.665708 134.86 -0.243077 0.610252 -0.93 -11.25483 -336359209 4380537 -2055088 4497830 -61.544 Changes in closing inventories Changes in biological assets Staff costs 1583238 3638326 -1162588 3335242 -53829649 -54335880 506231 -9.94189 Property, plant and equipment depreciation charges impairment charge Amortisation of right of use assets Utilities expenses Transportation expenses Other expenses Operating profit 3.17 4.791628 -4.06451 0 -0.00848 5.41 -0.062233 -0.05166 -5.26 -3.289083 -3.03822 -6.48 -3.135107 -2.93355 -4.66206 -79.86 3.559977 15.46731 -703449 46335 -22917420 -22213971 -46335 -100 -297648 -15731042 -14994601 -282361 -15287 -16604946 873904 -16032858 1038257 1597157 -67507539 23882641 -6,274.993439 -25479798 84534214 17026675 Finance costs interest income Finance costs -24524 -6.9 0.069144 0.064996 -15.87-1.375753 -1.43105 -16.3 330701 355225 -6579955 -7821162 -7465937 1241207 -1.306609 -1.36605 -86.02 2.253369 14,10126 -63.86 -1.377645 -3.33616 -92.88 0.875723 10.76509 Fianance costs - net -6249254 1216683 Profit before tax tax Profit after tax 10777421 77068277 -66290856 -6589008 4188413 -18233298 58834979 11644290 -54646566 Other comprehensive (loss)/income: Currency transalation differences Fair value changes of equity instruments classified as FVOCI -15894 35070 -30964 -145.32 -0.003323 0.006417 -1715 -17609 4170804 -2830 -53794 -54700360 -253.81 -0.000359 0.000204 -148.66 -0.003682 0.006621 -92.92 0.872042 10.77171 1115 Total other comprehensive (lossVincome Total comprehensive income for the financial year 36185 58871164 Profit after tax attributable to Owners of the company 4188413 58834979 -54646566 -92.88 0.875723 10.76509 Total Comprehensive income attributable to Owners of the company 4170804 58871164 -54700360 -92.92 0.872042 10.77171 Earnings per ordinary share(sen) Basic Diluted 20.02 20.02 -18.59 -18.59 1.43 -92.86 1.43 -92.86
Expert Solution
Step 1

Ratio Analysis:

Ratio analysis is a quantitative method and fundamental equity analysis. It provide insight into a company's liquidity, operational efficiency, and profitability by  analyzing its financial statements .

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