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Balance Sheet:

Income Statement:

The income statement and balance sheet of Nestle Group are presented in the excel file. You should conduct ratio analysis in order to assess company's performance for two consecutive years, 2018 & 2019. I highly suggest you to perform the calculations and ratio interpretation in excel document. Your submission should include: 1. Ratio calculations 2. Explain what the ratio indicates & perform a comparison of ratios for the two consecutive years in order to judge how the company has performed from year to year. (shortly, 2-3 sentences max for each ratio) *Note: Use the after-tax profit figure that I have highlighted in gray color. You should focus your calculations and analysis on the below ratios: Profitability ratios: 1. Return on Equity 2. Return on Equity (DuPont) 3. Return on Assets Accounts Receivable Efficiency 4. Account Receivable Turnover Inventory efficiency 5. Inventory Turnover Asset Management Ratios: 6. Asset Turnover Margin ratios: 7. Gross Margin Liquidity ratios 8. Current Ratio Leverage Ratios: 9. Debt-to-equity ratio 10. Total Debt Ratio 11. Times Interest Earned Ratio B C D F 1 NESTLE GROUP 2 3 * In Millions of CHF 2019 2018 2017 4 31/12 31/12 31/12 5 Current Assets: 6 35,663.00 2,884.00 1,935.00 31,884.00 2,202.00 Cash 41,003.00 2,552.00 1,408.00 7 Cash & Equivalents 1,330.00 Short Term Investments 5,444.00 6,341.00 5,061.00 8 Cash and Short Term Investments: 10,263.00 10,301.00 8,593.00 9 12,534.00 12,036.00 12,953.00 9,177.00 9,343.00 9,125.00 498.00 530.00 573.00 10 Account & Trade Receivables, Net 11 Total Inventory 12 Prepaid Expenses 13 Other Current Assets, Total 14 Total Current Assets 15 Non-Current Assets: Property/Plant/Equipment, Total - 3,025.00 9,011.00 588.00 35,663.00 41,003.00 31,884.00 60,167.00 61,602.00 61,432,00 16 Gross (31,405.00) 28,896.00 17,824.00 14,116.00 55.00 (31,646.00) 31,702.00 18,634.00 13,359.00 58.00 (30,655.00) 29,746.00 20,615.00 17,631.00 62.00 2,624.00 2,303.00 2,495.00 92,277.00 127,940.00 96,012.00 137,015.00 101,326.00 133,210.00 17 Accumulated Depreciation, Total 18 Goodwill, Net 19 Intangibles, Net 20 Long Term Investments 21 Note Receivable - Long Term 22 Other Long Term Assets, Total 23 Other Assets, Total 24 Total Non-Current Assets 25 TOTAL ASSETS 26 Total Current Liabilities: 27 Accounts Payable 28 Accrued Expenses 29 Notes Payable/Short Term Debt Current Port of LT Debt/Capital 30 Leases 31 Other Current liabilities, Total 32 Total Non-Current Liabilities 33 Non-current Liabilities: 14,017.00 6,392.00 8,053.00 13,045.00 6,009.00 9,193.00 12,890.00 6,581.00 5,727.00 5,979.00 5,501.00 5,484.00 7,174.00 9,282.00 43,030.00 7,507.00 38,189.00 41,615.00 34 35 Long Term Debt 36 Capital Lease Obligations 37 Deferred Income Tax 38 Minority Interest 20,466.00 2,666.00 2,589.00 827.00 22,812.00 2,888.00 2,540.00 1,040.00 15,494.00 3,072.00 3,492.00 1.273.00 Balance Sheet Income Statment B D F 3 Non-current Liabilities: 34 20,466.00 2,666.00 2,589.00 827.00 35 Long Term Debt 36 Capital Lease Obligations 37 Deferred Income Tax 38 Minority Interest 19 Other Liabilities, Total 0 Total non-current liabilities 1 TOTA LIABILITIES 32 Shareholder's Equity: Redeemable Preferred Stock, Total Preferred Stock - Non Redeemable, 22,812.00 2,888.00 2,540.00 1,040.00 7,342.00 36,622.00 79,652.00 15,494.00 3,072.00 3,492.00 1,273.00 10,734.00 34,065.00 72,254.00 7,742.00 34,290.00 75,905.00 13 14 Net 298.00 306.00 311.00 82,946.00 84,454.00 84,651.00 35 Common Stock, Total 16 Additional Paid-In Capital Retained Earnings (Accumulated 27 Deficit) 8 Treasury Stock - Common 19 ESOP Debt Guarantee 60 Unrealized Gain (Loss) 1 Other Equity, Total (9,752.00) (6,948.00) (4,537.00) 36.00 (21,457.00) (20,449.00) (19,505.00) 52 127,940.00 137,015.00 133,210.00 Total Liabilities & Shareholders' 3 Equity Total Common Shares 4 Outstanding Total Preferred Shares 55 Outstanding 2880,05 2974,48 3057,55 56 57 58 59 54 55 Om No ao 56 Balance Sheet Income Statment + Ready B C D E 1 NESTLE GROUP 2 in Millions of CHF (except for per 3 share items) 2019 2018 2017 4 31/12 31/12 31/12) 89,590 92,568 91,439 5 Revenue 6 Other Revenue, Total 7 Cost of sales, Total 46,647 46,070 45,571 8 Gross Profit 45,921 45,369 44,019 Selling/General/Admin. Expenses, 28,286 28,472 27,841 9 Total 1,672 1,687 1,739 10 (44) 1,651 4,689 (71) (193) (406) 16,078 13,752 10,156 (865) (608) (490) Research & Development 11 Depreciation / Amortization Interest Expense (Income) - Net 12 Operating 13 Unusual Expense (Income) 14 Other Operating Expenses, Total 15 Operating Income Interest Income (Expense), Net 16 Non-Operating 17 Gain (Loss) on Sale of Assets 18 Other, Net 19 Net Income Before Taxes 20 Provision for Income Taxes 21 Net Income After Taxes 22 Minority Interest 23 Equity In Affiliates 24 US GAAP Adjustment Net Income Before Extraordinary 25 Items Total Extraordinary Items (153) 12,991 (151) 15,062 3,159 11,903 (295) 1,001 (206) 9,460 3,565) 5,895 3,439 9,552 (333) 916 (355) 824 12,609 10,135 6,364 792 26 12,609 10,135 7,156 27 Net Income Total Adjustments to Net Income 28 Income Available to Common 12,609 10,135 6,364 Excluding Extraordinary Items 29 30 Dilution Adjustment 7 Balance Sheet Income Statment + Ready A B D E 19 Net Income Before Taxes 20 Provision for Income Taxes 21 Net Income After Taxes 22 Minority Interest 23 Equity In Affiliates 24 U.S GAAP Adjustment Net Income Before Extraordinary 25 Items 15,062 3,159 11,903 (295) 1,001 12,991 3,439 9,552 (333) 916 9,460 3,565) 5,895 (355) 824 12,609 10,135 6,364 Total Extraordinary Items 792 26 12,609 10,135 7,156 27 Net Income 28 Total Adjustments to Net Income 12,609 10,135 6,364 29 7 12,616 10,135 7,156 2,934 3,019 3,098 Income Available to Common Excluding Extraordinary Items 30 Dilution Adjustment 31 Diluted Net Income Diluted Weighted Average Shares Diluted EPS Excluding 33 Extraordinary Items DPS - Common Stock Primary 34 Issue Diluted Normalized EPS 32 4 3 2 3 2 2 4 4 3 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 Balance Sheet Income Statment Ready