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Posted on Jul 16, 2024

QUESTION Title : Financial Statement Analysis Source : Bursa Malaysia Website Instruction : 1. Log on to the Bursa Malaysia website. 2. Choose TWO (2)

QUESTION Title : Financial Statement Analysis Source : Bursa Malaysia Website Instruction : 1. Log on to the Bursa Malaysia website. 2. Choose TWO (2) listed companies that have similar business nature. 3. Take the Financial Reports for Year 2019 or 2020. 4. Compute and compare the relevant ratios below for both companies. You are currently in an interview for the Assistant Financial Analyst position in Infinity Berhad. One of the tasks of the interview is 'Financial Statement Analysis'. The purpose of this task is to test your understanding on evaluating the financial performance of a company through financial ratios. You are divided into a group of 6, together with other interviewees. You are required to compute the: a. Liquidity Ratios, b. Leverage Ratios (include debt ratio & interest cover ratio), c. Efficiency Ratios, d. Profitability Ratios and e. Du-Pont Identity. Upon completing the computation, all interviewees are required to present the ratios to the interviewers within 30 minutes (including Question and Answer) by using the Microsoft PowerPoint Presentation. -END OF ASSIGNMENT QUESTIONS- Two companies that have be choosen is Hartalega Holdings VS. TopGlove Corporation Answered A & B only Hartalega Holdings Financial statement Financial Ratio NP Margin ROE Per Share Item Performance EPS DPS NAPS QOQ YOY 57.96% 34.60% 66.08 19.75 1.9100 101.01 920.3 Date Financial Result NP to Ann. Date Quarter Revenue PSTNP SH Financial Year: 31-Mar-2022 03-Aug-2021 30-Jun-2021 3,902,834 2,879,093 2,262,265 2,259,536 Financial Year: 31-Mar-2021 04-May-2021 31-Mar-2021 2,299,858 1,511,790 1,125,074 1,119,093 25-Jan-2021 31-Dec-2020 2,129,901 1,345,873 1,007,827 1,001,640 27-Oct-2020 30-Sep-2020 1,346,016 682,961 549,698 544,958 04-Aug-2020 30-Jun-2020 920,087 221,060 219,719 Financial Year: 31-Mar-2020 19-May-2020 31-Mar-2020 777,898 137,575 115,211 115,579 48.92% 22.58% 32.75 17.70 1.4500 11.73% 36.2 47.32% 24.02% 29.31 9.65 1.2200 1.0 725.94% 0.9900 148.02 +424.674 40.84% 16.27% 15.95 3.85 272,819 24.03% 8.11% 6.49 2.10 0.8000 90.104 133.19 14.87% 4.58% 3.43 2.05 0.7500 4.709 11-Feb-2020 31-Dec-2019 796,550 159,697 121,661 121,273 15.27% 4.94% 3.60 1.80 0.7300 1.279 709,424 137,327 104,206 103,867 14.69% 4.42% 3.09 1.80 0.7000 10.42% - 13.60 640,101 121,654 94,254 94,063 14.72% 4.07% 2.81 1.90 0.6900 2.969 .24.67% 05-Nov-2019 30-Sep-2019 06-Aug-201930-Jun-2019 Financial Year: 31-Mar-2019 07-May-2019 31-Mar-2019 12-Feb-2019 31-Dec-2018 08-Nov-2018 30-Sep-2018 07-Aug-2018 30-Jun-2018 683,889 113,680 91,414 91,360 13.37% 4.10% 2.75 1.90 0.6700 -21.68% 723,393 150,001 119,335 119,755 16.50% 5.46% 3.60 2.20 0.6600 -0.38% 5.964 714,244 142,352 120,381 120,216 16.85% 5.66% 3.62 2.20 0.6400 -3.73% 6.07% 706,353 145,833 125,088 124,873 17.71% 6.07% 3.77 2.20 0.6200 7.05 29.569 Top glove Financial Statement OUR PERFORMANCE DIRECTORS' REPORT The directors have pleasure in presenting the most together with the stad financial statements at the Group and of the Company for the financial year ended 31 August 2010 Principal activities The principal activities of the Company man holding and provision of management Service The principal activities and other information of the best bed in Niche 20 to the facial statements There have been resilient changes in the nature of these preocupa activities during the financial ye. Results Group Company RM 800 RM1000 Proft rest of the 1.780.000 1.7122 Profile 10 1.631.122 Owners of the parent Holders of Perpetual 23.00 10.641 Non controlling interests 1.788610 1637,122 There were no material transfer to or from provtion during the financial year other than as discioned in the financial statements In the opinion of the directors. The results of the curations of the Group and of the Company during the financial your were not substantialected by anyon, transaction or event of a material and unul nature Dividends The amount of dividend paid by the Company since 31 Aug 2010 ware as follows RM000 In respect of the financial year ended 31 August 2000 First tax exempt interim single tie dividend of 10 person 2.004060.000 dinary declared on 11 June 2020 and paid on July 2000 209,411 In respect of the financial year ended 31 August 2012 Final tax exempting the dividend of per share on 2.559.814,000 ordryshe declared on 26 September 2019 and paid on 23 December 2010 100.300 371 804 Further details on dividends recognised during the financial yes are declosed in Note 47 A single terra divided in respect of the financial yewended 31 August 2020, of en person 8.1.100.000 dinary ses amounting to RM300.000 had been declared on 23 September 2020. The final dividend will be pidon 3 November 2120 The francia statements for the current financial year do not reflect the propose dividend Such dividend will be accounted for incity as an appropriation of retained as the financial year ending 31 Aug 2021 142 TOP GLOVE CORPORATION QUESTION Title : Financial Statement Analysis Source : Bursa Malaysia Website Instruction : 1. Log on to the Bursa Malaysia website. 2. Choose TWO (2) listed companies that have similar business nature. 3. Take the Financial Reports for Year 2019 or 2020. 4. Compute and compare the relevant ratios below for both companies. You are currently in an interview for the Assistant Financial Analyst position in Infinity Berhad. One of the tasks of the interview is 'Financial Statement Analysis'. The purpose of this task is to test your understanding on evaluating the financial performance of a company through financial ratios. You are divided into a group of 6, together with other interviewees. You are required to compute the: a. Liquidity Ratios, b. Leverage Ratios (include debt ratio & interest cover ratio), c. Efficiency Ratios, d. Profitability Ratios and e. Du-Pont Identity. Upon completing the computation, all interviewees are required to present the ratios to the interviewers within 30 minutes (including Question and Answer) by using the Microsoft PowerPoint Presentation. -END OF ASSIGNMENT QUESTIONS- Two companies that have be choosen is Hartalega Holdings VS. TopGlove Corporation Answered A & B only Hartalega Holdings Financial statement Financial Ratio NP Margin ROE Per Share Item Performance EPS DPS NAPS QOQ YOY 57.96% 34.60% 66.08 19.75 1.9100 101.01 920.3 Date Financial Result NP to Ann. Date Quarter Revenue PSTNP SH Financial Year: 31-Mar-2022 03-Aug-2021 30-Jun-2021 3,902,834 2,879,093 2,262,265 2,259,536 Financial Year: 31-Mar-2021 04-May-2021 31-Mar-2021 2,299,858 1,511,790 1,125,074 1,119,093 25-Jan-2021 31-Dec-2020 2,129,901 1,345,873 1,007,827 1,001,640 27-Oct-2020 30-Sep-2020 1,346,016 682,961 549,698 544,958 04-Aug-2020 30-Jun-2020 920,087 221,060 219,719 Financial Year: 31-Mar-2020 19-May-2020 31-Mar-2020 777,898 137,575 115,211 115,579 48.92% 22.58% 32.75 17.70 1.4500 11.73% 36.2 47.32% 24.02% 29.31 9.65 1.2200 1.0 725.94% 0.9900 148.02 +424.674 40.84% 16.27% 15.95 3.85 272,819 24.03% 8.11% 6.49 2.10 0.8000 90.104 133.19 14.87% 4.58% 3.43 2.05 0.7500 4.709 11-Feb-2020 31-Dec-2019 796,550 159,697 121,661 121,273 15.27% 4.94% 3.60 1.80 0.7300 1.279 709,424 137,327 104,206 103,867 14.69% 4.42% 3.09 1.80 0.7000 10.42% - 13.60 640,101 121,654 94,254 94,063 14.72% 4.07% 2.81 1.90 0.6900 2.969 .24.67% 05-Nov-2019 30-Sep-2019 06-Aug-201930-Jun-2019 Financial Year: 31-Mar-2019 07-May-2019 31-Mar-2019 12-Feb-2019 31-Dec-2018 08-Nov-2018 30-Sep-2018 07-Aug-2018 30-Jun-2018 683,889 113,680 91,414 91,360 13.37% 4.10% 2.75 1.90 0.6700 -21.68% 723,393 150,001 119,335 119,755 16.50% 5.46% 3.60 2.20 0.6600 -0.38% 5.964 714,244 142,352 120,381 120,216 16.85% 5.66% 3.62 2.20 0.6400 -3.73% 6.07% 706,353 145,833 125,088 124,873 17.71% 6.07% 3.77 2.20 0.6200 7.05 29.569 Top glove Financial Statement OUR PERFORMANCE DIRECTORS' REPORT The directors have pleasure in presenting the most together with the stad financial statements at the Group and of the Company for the financial year ended 31 August 2010 Principal activities The principal activities of the Company man holding and provision of management Service The principal activities and other information of the best bed in Niche 20 to the facial statements There have been resilient changes in the nature of these preocupa activities during the financial ye. Results Group Company RM 800 RM1000 Proft rest of the 1.780.000 1.7122 Profile 10 1.631.122 Owners of the parent Holders of Perpetual 23.00 10.641 Non controlling interests 1.788610 1637,122 There were no material transfer to or from provtion during the financial year other than as discioned in the financial statements In the opinion of the directors. The results of the curations of the Group and of the Company during the financial your were not substantialected by anyon, transaction or event of a material and unul nature Dividends The amount of dividend paid by the Company since 31 Aug 2010 ware as follows RM000 In respect of the financial year ended 31 August 2000 First tax exempt interim single tie dividend of 10 person 2.004060.000 dinary declared on 11 June 2020 and paid on July 2000 209,411 In respect of the financial year ended 31 August 2012 Final tax exempting the dividend of per share on 2.559.814,000 ordryshe declared on 26 September 2019 and paid on 23 December 2010 100.300 371 804 Further details on dividends recognised during the financial yes are declosed in Note 47 A single terra divided in respect of the financial yewended 31 August 2020, of en person 8.1.100.000 dinary ses amounting to RM300.000 had been declared on 23 September 2020. The final dividend will be pidon 3 November 2120 The francia statements for the current financial year do not reflect the propose dividend Such dividend will be accounted for incity as an appropriation of retained as the financial year ending 31 Aug 2021 142 TOP GLOVE CORPORATION