MTY food group inc

consolidated statement of financial position

as at November 30,2021 and 2020

(in thousands of Canadian dollars)

	2021	2020
assets
current assets
cash	61,231	44,302
accounts receivable	57,459	55,886
inventories	10,707	9.415
current portion of loans and other receivables	1,189	1,527
current portion of finance lease receivables	89,046	90,303
income taxes receivable	3,712	420
others assets	2.403	2,792
prepaid expenses and deposits	7,721	6,750
total	233,468	211,395
loans and other receivables	3,049	3,233
finance lease receivables	310,223	377,824
contract cost asset	5,631	5,171
deferred income taxes	185	207
investment in a joint venture	25,911	26,612
property plant and equipment	17,526	16,551
right-of-use assets	59,937	69,223
intangible assets	820,274	864,029
goodwill	428,390	439,452
total	1,904,594	2,013,697
liabilities and shareholders equity
liabilities
accounts payable and accrued liabilities	119,462	111,372
provisions	1692	3,085
gift card loyalty program liabilities	101,889	95,233
income taxes payable	4256	18,335
current portion of deferred revenue and deposits	16.100	13,747
current portion of long-term debt	13,116	12,888
current portion of leases liabilities	101,973	114,915
total	358,488	369,555
long term debt	347,612	447,654
leases liabilities	371,575	443.834
deferred revenue and deposits	44,339	41,367
deferred income taxes	132,653	128,773
other liabilities	1,029

total. 1,256,696 1,431,183

The objective is to show your ability to perform a comprehensive analysis on a set of financial statements.

!. evaluation using common-size percentages for sales, gross profit ,operating income

2. evaluate company ability to sell inventory and turnover

3. evaluate company cash flows

4.evaluate market price for both companies and compare it to book value (overpriced)

5. based on an overall analysis ( qualitative and quantitative) make your recommendation.

6.measuring ability to pay current liabilities

7. measuring turnover and cash conversion

8. measuring leverage

9.measuring profitablity

10. analyzing stock as an investment