SHORT TERM LIQUIDITY RISK
Analyzing the Financial Performance JOHN KEELLS HOTELS PLC VS
AMAYA LEISURE PLCOUTLINEINTRODUCTIONRISK ANALYSISCOMPARATIVE INCOME
STATEMENT & BALANCE SHEET ANALYSISCASH FLOW
ANALYSISCONCLUSION
SHORT TERM LIQUIDITY RISKOPERATING CASH FLOWS TO CURRENT
LIABILITY RATIOYEARJKHAMAYA
LEISURE2009/100.2550.2502010/110.1410.3212011/120.7160.0162012/130.8100.1312013/140.9720.072SHORT
TERM LIQUIDITY RISKWORKING CAPITAL RATIOSACCOUNTS RECEIVABLE
TURNOVERRECEIVABLE TURNOVER DAYSYEARJKHAMAYA LEISUREJKHAMAYA
LEISURE2009/106.6064.94855742010/114.9234.95274742011/125.7985.61563652012/139.4086.26639582013/1413.2966.7652754SHORT
TERM LIQUIDITY RISKWORKING CAPITAL RATIOSINVENTORY
TURNOVERINVENTORY TURNOVER DAYSYEARJKHAMAYA LEISUREJKHAMAYA
LEISURE2009/1014.2478.28126442010/1114.0119.08526402011/1215.93710.59923342012/1317.03110.23421362013/1418.99916.2351922SHORT
TERM LIQUIDITY RISKWORKING CAPITAL RATIOSACCOUNTS PAYABLE
TURNOVERPAYABLES TURNOVER DAYSYEARJKHAMAYA LEISUREJKHAMAYA
LEISURE2009/101.7301.5352112382010/111.8741.6061952272011/122.6771.6071362272012/133.0281.5811212312013/143.8812.73694133SHORT
TERM LIQUIDITY RISKCASH CONVERSION CYCLEYEARJKHAMAYA
LEISURE2009/10-130-1202010/11-95-1132011/12-50-1282012/13-60-1372013/14-47-57SHORT
TERM LIQUIDITY RISKREVENUE TO CASH RATIOYEARJKHAMAYA
LEISURE2009/1010.81350.3522010/1112.28242.0782011/1217.15127.8182012/1316.45334.8472013/1416.46236.090LONG
TERM SOLVENCY RISKLIABILITIES TO ASSETS RATIOYEARJKHAMAYA
LEISURE2009/100.3750.1972010/110.9200.1542011/120.4070.1442012/130.3510.1592013/140.3130.162LONG
TERM SOLVENCY RISKLIABILITIES TO SHAREHOLDERS EQUITY
RATIOYEARJKHAMAYA
LEISURE2009/100.6010.2692010/110.6040.1832011/120.8430.1712012/130.6760.1922013/140.6300.195LONG
TERM SOLVENCY RISKLONG TERM DEBT TO LONG TERM CAPITAL
RATIOYEARJKHAMAYA
LEISURE2009/100.2260.0072010/110.2030.0142011/120.6790.0332012/130.2980.0212013/140.3870.010LONG
TERM SOLVENCY RISKLONG TERM DEBT TO SHAREHOLDERS EQUIRT
RATIOYEARJKHAMAYA
LEISURE2009/100.2930.0072010/110.2550.0142011/120.5150.0342012/130.4240.0212013/140.3230.010LONG
TERM SOLVENCY RISKOPERATING CASH FLOWS TO TOTAL LIABILITIES
RATIOYEARJKHAMAYA
LEISURE2009/100.1390.1662010/110.0770.2062011/120.3160.0092012/130.2870.0812013/140.3770.051John
Keells Hotels PLCAmaya Leisure
PLC20102011201220132014Revenue1.42%9.71%29.81%26%17%16.79%cost of
sales-5.19%10.76%33.10%28%21%17.53%GP4.50%9.26%28%25.66%15.60%16.60%Other
income11.10%363%-38%23%8.85%73.59%Admin.
Expense-19.67%4.04%13.93%34%11.14%8.69%Dis.
Expense-8.63%38%55%26.17%-16.92%18.72%Finance
Exp.9.20%-14.85%-12.40%109.64%-23.71%13.58%Other Ope.
Exp.-12.10%9.15%18%29.01%24%13.61%PBT1.28%64%65%-6.47%47.09%34.18%Tax
Expense4.94%2590%229.94%-38.99%96.63%576.50%Profit after
Tax127.75%49%47%1.29%39.96%53.00%20102011201220132014Revenue28.35%32.70%24.36%26.89%9.99%24.46%cost
of
sales18.95%16.02%4.40%5.32%10.53%11.04%GP33.7%141.16%32.64%12.07%9.09%23.74%Other
income68.77%37.95%-34.45%-41%-20%2.25%Admin.
Expense1.27%2.60%16%21.84%11.92%10.73%Distribution14.09%24.53%33%25%10.18%21.36%Finance
Exp.8.79%-74.55%8.63%9.63%11.60%-7.18%PBT108%564%-33.96%31.38%1.94%134.27%Tax
Expense51.84%334%213%99.92%30.92%145.94%Profit After
Tax91.66%568%-36.60%27.68%-0.49%130.05%Comparative Analysis Income
StatementJohn Keells Hotels PLCAmaya Leisure PLC2011201220132014Non
ccurrent AssetsP.P.E-24.46%50.60%35.82%-1.92%16.30%Lease
Assets135.51%9.07%-7.96%-4.67%32.98%Other Non-Current
assets0.69%-1.73%2.75%-2.36%-0.16%Current
AssetsInventories-8.27%44.65%5.74%8.45%12.64%Other
Receivable137.28%-30.05%-29.54%84.08%40.44%Total
Assets-0.17%30%8.15%4.76%10.77%Total
Equity4.50%18%18.38%11.04%12.98%Non-Current
Liability-11.04%83%-2.24%-21.00%12.18%Current
Liability-5.28%2.93%-14.39%20.85%1.02%Total equity and
Liability-0.17%30.52%8.15%4.76%43.26%2011201220132014Non current
AssetsP.P.E324%41.20%21%7.25%25.36%Lease
Assets3.05%-3.05%-3.10%-3.25%-1.58%Other Non-Current
assets-2.05%12.55%-11.77%0.77%Current
AssetsInventories--0.63%18.86%3.76%5.49%Other
Receivable0.05%-40.55%10.40%3.65%-6.61%Total
Assets70.23%31.04%19.02%6.09%31.59%Total
Equity178%33.30%16.90%5.71%58.47%Non-Current
Liability-18%52.00%-5.59%-11.86%4.12%Current
Liability-65%6.96%62%16.96%5.16%Total equity and
Liability70%31.00%19.02%6.11%31.53%Comparative Balance
SheetStatement of cash flow?Cashgenerated and used during the time
intervalthrough;Operating activitiesInvesting activitiesFinancing
activities
Cash and cash equivalents at the end of the yearCash flows from
operating, investing and financing activities
Cash and cash equivalents at the end of the year
Cash flows from operating, investing and financing
activities
Cash Flows from Operating Activities
Cash Flows from Investing Activities
Cash Flows from Financing Activities
Free Cash Flow
Free Cash Flow = Cash flow from operating activities Capital
expenditures
Cash that a company generates deducting capital expendituresCan
they finance its capital expenditures it self??
John Keells Hotels PlcAmaya Leisure Plc
Operating Cash flow / Sales RatioOperating cash flow / Sales
Ratio = (Operating Cash Flows / Sales Revenue) x 100 Compares the
operating cash flows a company to its sales revenueAbility of a
company to generate cash from its salesHigher ratio is betterGood
investment opportunitiesGood debtors management
John Keells Hotels PlcAmaya Leisure Plc
CONCLUSIONRisk AnalysisShort-term liquidity Risk Operating Cash
Flow to current liability ratio Working Capital ratios Account
Receivable Turn over Inventory turnover Account Payable turnover
Cash Conversion CycleRevenue to Cash RatioLong term solvency
RiskLiabilities to Asset ratioLiabilities to Share Holders Equity
ratioLong term Debt to Shareholder Equity RatioLong term debt to
Long term Capital Ratio
Comparative AnalysisIncome Statement/Balance SheetCash Flow
Analysis Operating ActivitiesInvesting ActivitiesFinancing
ActivitiesFree Cash FlowOperating/Sales ratio
CONCLUSIONTHANK YOU !
