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MN5441财务会计信息和分析论文英文文献和翻译 第4页

更新时间:2014-4-20:  来源:毕业论文
The stock turnover  ratio is quite high .In 2007; stock turnover  ratio is 119.67 days, which means the average days of money tied up in stocks are too long.
The fact that the stock turnover  ratio is too high can also be proved by liquidity ratio, with 1:1.8
in 2008 and 1: 2.6 in 2007, from which we can tell Cadbury’s stocks are not that liquid.
This ratio,  however,  has fallen from 119.67 days to 97.55 days from 2007 to 2008 and that  is probably  a good thing. Since there's less stocks to worry about,  Cadbury is now free to spend  the money which has been tied up in stocks to somewhere else, in a more constructive  way.

Stock Market Ratios

The stock market ratios for a company are mainly used to assess the company’s stock price in relation to the earnings of the financial year or the overall profits. From Cadbury’s point of view it is also interesting to identify how other companies value the business by giving hostile bids.
Cadbury’s P/E ratio looks very healthy with a slightly decrease from 31.70 in 2007 to 27.04 in
2008. It seems as if investors and shareholders are optimistic about the future of the company’s business after a good financial year 2008 of the company and optimistic predictions for 2009 operations.
When looking at Kraft Foods offer to take over Cadbury, we can see that this offer values
Cadbury at a P/E ratio of around 17.0. This is one reason why Cadbury has rejected the first hostile bid as it undervalues the estimation of its own future business success. This is also reflected by Cadbury’s Q3 2009 outlook that predicts a 7% rise in revenue  and its operating  margin to jump 135 basis points rather  than the former target  of 80 basis points.
When looking at dividends we can see that the dividend cover increased from 1.25 in 2007 to
1.38 in 2008. A slight increase but still a conservative level of paying out dividends compared to the company’s profits.
It is more interesting to look at the average dividend growth rate of 8.7% and that dividends now grew for the last 11 years with a stable dividend yield of 2.68% in 2008. It shows that Cadbury is able to operate successfully even without a strategic partner or as a part of a bigger company such as Kraft. Cadbury shareholders might see this and fear if these dividend growth rates can be paid out under Kraft ownership.
 
Peer Competitors Analysis


In our peer competitor analysis, we’ll try to find out what are the strengths and weaknesses of Cadbury’s by comparing  it to Kraft Foods and Hershey’s, two of its main peer  competitors. All the data used was taken from the 2008 financial reports (See appendix 1).
We’ll try to concentrate on ratio that are both significantly different from company to company, and that could have an influence on the decision of the buyout.
Our previous analysis showed  us that  Cadbury’s seems to be, on many ground, a very solid and
promising company; we would now like to show that it is also in a good position, in accounting terms at least, in the market.
The first ratio we’d like to comment  is the  Capital Gearing ratio.  As you could observe  on the
data, it’s about  the same as Kraft’s and a half of Hershey’s. As explained in the previous part of our work, this ratio shows us the leverage in the company’s financial structure. A higher leverage  could mean  higher  profit  for the  shareholders for two reasons:  debt  is “cheaper”  than  equity  and the number  of issued share  is smaller. On the  other  hand, lower debt  levels are a sign of stability and health in a company. We can see that  there  is a trade  off, but Cadburys seems to be in line with the other competitor, Hershey’s being abnormally relying highly on debt.
The second ratio we would like to analyze is the gross profit margin ratio. On this specific point, Cadbury’s seems  to be particularly better than the other  companies.  This could be for two reasons: they keep their costs low, or they manage  to sell products  for a higher price. The company has been through  multiple cost reduction  processes during the past years, and is still working on getting them even lower (source: Morningstar.co.uk).
The third ratio that  came to our attention is the profit margin ratio. The difference  in the table might not seem so high, but Cadbury’s profit margin in 32% higher than Kraft’s and 22% higher than Hershey’s. This actually means  that  they manage  to create  relatively more  value out  of their  sales than  their  competitor. This indicator  is very important as it is a sign of healthy  management and usually comes  along  with  relatively  good  shareholder returns.  Even though  these  numbers  seem quite low compared to other industries, we must bear in mind that the food industry usually has very low profit margins, Cadbury’s being on the higher end.
Another concern of Cadbury’s can be explored through  the ratio analysis: Inventories (Appendix
3). The stock ratio tells us how many days are necessary,  at the normal selling rate, to get rid of the stocks.  Compared to  the  50 and  65 days  necessary  for Kraft and  Hershey’s, Cadbury’s scores  a shameful 98 days. This phenomenon can partially be explained by the acquisition of Adams in 2003, but should be cleared  by now. It’s in Cadbury’s plans to get rid of some  of the stock-keeping units, and analysts are hoping that this issue could be solved by 2011.
The most important ratio to our eyes is the price to earnings ratio. As we can see in the appendix
2, it is much higher than its competitors’. In general terms  and more specifically here in our position of Kraft shareholders, we’d rather  have a lower P/E ratio, as it means  we’ll pay about  twice more, relatively to the earnings, for a share of Cadbury’s than for a share of Kraft. This value is clearly over the industry’s average,  which is often  the  case when a company is in position  to be bought  (which was already the case for the past years).

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