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Refer to the Balance Sheet and Income Statement of ... For the year ending December 31, 2019 ... Compute (showing in each case how exactly
Refer to the Balance Sheet and Income Statement of ... For the year ending December 31, 2019 ... Compute (showing in each case how exactly you set up the ratio): 1) Profit Margin 2) Return on Assets (ROA) 3) Return on Equity (ROE) 4) Current Ratio 5) Gross Margin Percentage 6) Debt/Equity Ratio 7) Asset Turnover
CONSOLIDATED STATEMENT OF FINANCIAL POSITION This is Prada's Balance Sheet Note: You should understand "Equity" here to be "Shareholders' Equity" (amounts in thousands of Euro) Note December 31 2019 December 31 2018 9 10 11 12 421,069 317,554 712,611 3,315 21,553 221,476 1,697,578 599,821 321,913 631,791 9,718 12,626 185,741 1,761,610 13 14 Assets Current assets Cash and cash equivalents Trade receivables, net Inventories, net Derivative financial instruments - current Receivables from, and advance payments to, related parties - current Other current assets Total current assets Non current assets Property, plant and equipment Intangible assets Right of Use assets Investments in equity instruments Deferred tax assets Other non-current assets Derivative financial instruments - non-current Receivables from, and advance payments to, related parties - non-current Total non-current assets Total Assets 1,577,352 920,011 15 16 17 18 22 36 1,642,480 843,830 2362.841 81,448 244,206 165,372 99,538 217,104 102,992 205 19 12 13 684 5,340,861 7,038,439 2,917,202 4,678,812 20 21 22 23 24 12 25 409,537 241,464 26.057 327,330 83,809 11,317 132,294 1,23 1,808 421,481 4,477 315,211 85,043 14,220 146,429 986,861 Liabilities and Shareholders' Equity. Current liabilitie Short-term lease liability Short-term financial payables and bank overdraft Payables to related parties - Current Trade payables Tax payables Derivative financial instruments - current Other current liabilities Total current liabilities Non-current liabilities Long-term lease liability Long-term financial payables Long-term employee benefits Provision for risks and charges Deferred tax liabilities Other non-current liabilities Derivative financial instruments non-current Payables to related parties - non-current Total non-current liabilities Total Liabilities 20 26 487,431 60,001 27 28 36 29 2,005,761 584,141 63,519 49,484 29,337 56,365 8,789 20,660 2,818,056 4,049,864 51,310 30,050 159,013 7,077 12 22 794,882 1,781,743 Share capital Total other reserves Translation reserve Net income for the period Net Equity attributable to owners of the Group Net Equity attributable to Non-controlling interests Total Net Equity 255,882 2,394,051 61,437 255,788 2,967,158 21,417 2,988,575 255,882 2,383,720 32,941 205,443 2,877,986 19,083 2,897,069 30 31 Total Liabilities and Total Net Equity 7,038,439 4,678,812 Net current assets Total Assets less current Liabilities 465,770 5,806,631 774,749 3,835,103 CONSOLIDATED STATEMENT OF PROFIT OR LOSS This is Prada's Income Statement (amounts in thousands of Euro) Note twelve months ended December 31 2019 % twelve months ended December 31 2018 % 32 Net revenues Cost of goods sold 3,225,594 (905,982) 100% -28.1% 3,142,148 (879,554) 100.0% -28.0% 33 Gross margin 2,319,612 71.9% 2,262,594 72.0% Operating expenses 34 (2,012,833) -62.4% (1,938,748) -61.7% EBIT 306,779 9.5% 323,846 10.3% (21,940) -0.7% Interest and other financial income/expenses), net Interest expenses on Lease Liability Dividends from investments Total financial income/lexpenses) (25,174) (48,980) 2,135 -0.8% -1.5% 0.1% -2.2% 632 0.0% -0.7% 35 (72,019) (21,308) Income before taxation 234,760 7.3% 302,538 9.6% Taxation 36 22,964 0.7% (94,356) -3.0% Net income for the period 257,724 8.0% 208,182 6.6% Net income - Non-controlling interests 31 1,936 0.1% 2,739 0.1% Net income - Group 30 255,788 7.9% 205,443 6.5% Basic and diluted earnings per share (in Euro per share) 37 0.100 0.080 DOCUMENT 3.0 Present Value Tables TABLE 2 Present Value of $1 $1 PV = (1 + i)" n/i 1.0% 1.5% 2.0% 2.5% 3.0% 3.5% 4.0% 4.5% 5.0% 5.5% 6.0% 7.0% 8.0% 9.0% 10.0% 11.0% 12.0% 20.0% 10.99010 0.98522 0.98039 0.97561 0.97087 0.96618 0.96154 0.95694 0.95238 0.94787 2 0.98030 0.97066 0.96117 0.95181 0.94260 0.93351 0.92456 0.91573 0.90703 0.89845 3 0.97059 0.95632 0.94232 0.92860 0.91514 0.90194 0.88900 0.87630 0.86384 0.85161 4 0.96098 0.94218 0.92385 0.90595 0.88849 0.87144 0.85480 0.83856 0.82270 0.80722 5 0.95147 0.92826 0.90573 0.88385 0.86261 0.84197 0.82193 0.80245 0.78353 0.76513 0.94340 0.93458 0.89000 0.87344 0.83962 0.81630 0.79209 0.76290 0.74726 0.71299 0.92593 0.85734 0.79383 0.73503 0.68058 0.91743 0.84168 0.77218 0.70843 0.64993 0.90909 0.82645 0.75131 0.68301 0.62092 0.90090 0.89286 0.81162 0.79719 0.73119 0.71178 0.65873 0.63552 0.59345 0.56743 0.83333 0.69444 0.57870 0.48225 0.40188 6 0.94205 0.91454 0.88797 0.86230 0.83748 0.81350 0.79031 0.76790 0.74622 0.72525 7 0.93272 0.90103 0.87056 0.84127 0.81309 0.78599 0.75992 0.73483 0.71068 0.68744 8 0.92348 0.88771 0.85349 0.82075 0.78941 0.75941 0.73069 0.70319 0.67684 0.65160 9 0.91434 0.87459 0.83676 0.80073 0.76642 0.73373 0.70259 0.67290 0.64461 0.61763 10 0.90529 0.86167 0.82035 0.78120 0.74409 0.70892 0.67556 0.64393 0.61391 0.58543 0.70496 0.66634 0.66506 0.62275 0.62741 0.58201 0.59190 0.54393 0.55839 0.50835 0.63017 0.58349 0.54027 0.50025 0.46319 0.59627 0.54703 0.50187 0.46043 0.42241 0.56447 0.51316 0.46651 0.42410 0.38554 0.53464 0.50663 0.48166 0.45235 0.43393 0.40388 0.39092 0.36061 0.35218 0.32197 0.33490 0.27908 0.23257 0.19381 0.16151 0.35049 0.31863 11 0.89632 0.84893 0.80426 0.76214 0.72242 0.68495 0.64958 0.61620 0.58468 0.55491 12 0.88745 0.83639 0.78849 0.74356 0.70138 0.66178 0.62460 0.58966 0.55684 0.52598 13 0.87866 0.82403 0.77303 0.72542 0.68095 0.63940 0.60057 0.56427 0.53032 0.49856 14 0.86996 0.81185 0.75788 0.70773 0.66112 0.61778 0.57748 0.53997 0.50507 0.47257 15 0.86135 0.79985 0.74301 0.69047 0.64186 0.59689 0.55526 0.51672 0.48102 0.44793 0.52679 0.49697 0.46884 0.44230 0.41727 0.47509 0.44401 0.41496 0.38782 0.36245 0.42888 0.39711 0.36770 0.34046 0.31524 0.38753 0.35553 0.32618 0.29925 0.27454 0.28966 0.26333 0.23939 0.31728 0.28748 0.28584 0.25668 0.25751 0.22917 0.23199 0.20462 0.20900 0.18270 0.13459 0.11216 0.09346 0.07789 0.06491 0.05409 16 0.85282 0.78803 0.72845 0.67362 0.62317 0.57671 0.53391 0.49447 0.45811 0.42458 17 0.84438 0.77639 0.71416 0.65720 0.60502 0.55720 0.51337 0.47318 0.43630 0.40245 18 0.83602 0.76491 0.70016 0.64117 0.58739 0.53836 0.49363 0.45280 0.41552 0.38147 19 0.82774 0.75361 0.68643 0.62553 0.57029 0.52016 0.47464 0.43330 0.39573 0.36158 20 0.81954 0.74247 0.67297 0.61027 0.55368 0.50257 0.45639 0.41464 0.37689 0.34273 0.39365 0.33873 0.37136 0.31657 0.35034 0.29586 0.33051 0.27651 0.31180 0.25842 0.29189 0.27027 0.25025 0.23171 0.21455 0.25187 0.23107 0.21199 0.19449 0.17843 0.21763 0.19784 0.17986 0.16351 0.14864 0.18829 0.16312 0.16963 0.14564 0.15282 0.13004 0.13768 0.11611 0.12403 0.10367 0.04507 0.03756 0.03130 0.02608 21 0.81143 0.73150 0.65978 0.59539 0.53755 0.48557 0.43883 0.39679 0.35894 0.32486 24 0.78757 0.69954 0.62172 0.55288 0.49193 0.43796 0.39012 0.34770 0.31007 0.27666 25 0.77977 0.68921 0.60953 0.53939 0.47761 0.42315 0.37512 0.33273 0.29530 0.26223 28 0.75684 0.65910 0.57437 0.50088 0.43708 0.38165 0.33348 0.29157 0.25509 0.22332 29 0.74934 0.64936 0.56311 0.48866 0.42435 0.36875 0.32065 0.27902 0.24295 0.21168 0.29416 0.24698 0.23300 0.19563 0.18456 0.24151 0.19715 0.18425 0.15040 0.14056 0.19866 0.15770 0.14602 0.11591 0.10733 0.16370 0.12640 0.11597 0.08955 0.08215 0.13513 0.10153 0.09230 0.06934 0.06304 0.11174 0.09256 0.08170 0.06588 0.07361 0.05882 0.05382 0.04187 0.04849 0.03738 0.02174 0.01258 0.01048 0.00607 0.00506 30 0.74192 0.63976 0.55207 0.47674 0.41199 0.35628 0.30832 0.26700 0.23138 0.20064 31 0.73458 0.63031 0.54125 0.46511 0.39999 0.34423 0.29646 0.25550 0.22036 0.19018 40 0.67165 0.55126 0.45289 0.37243 0.30656 0.25257 0.20829 0.17193 0.14205 0.11746 0.17411 0.13137 0.16425 0.12277 0.09722 0.06678 0.09938 0.09202 0.04603 0.07537 0.06915 0.03184 0.05731 0.05210 0.02209 0.04368 0.03935 0.01538 0.03338 0.02980 0.01075 0.00421 0.00351 0.00068 TABLE4 Present Value of an Ordinary Annuity of $1 1 1 (1 + i)" PVA = - ni 1.0% 1.5% 2.0% 2.5% 3.0% 3.5% 4.0% 4.5% 5.0% 5.5% 6.0% 7.0% 8.0% 9.0% 10.0% 11.0% 12.0% 20.0% 1 2 3 0.99010 0.98522 0.98039 1.97040 1.95588 1.94156 2.940992.91220 2.88388 3.90197 3.85438 3.80773 4.85343 4.78264 4.71346 0.97561 0.97087 1.92742 1.91347 2.85602 2.82861 3.76197 3.71710 4.64583 4.57971 0.96618 0.96154 0.95694 1.89969 1.88609 1.87267 2.80164 2.77509 2.74896 3.67308 3.62990 3.58753 4.51505 4.45182 4.38998 0.95238 1.85941 2.72325 3.54595 4.32948 0.94787 0.94340 1.84632 1.83339 2.69793 2.67301 3.50515 3.46511 4.27028 4.21236 0.93458 0.92593 1.80802 1.78326 2.62432 2.57710 3.38721 3.31213 4.10020 3.99271 0.91743 0.90909 0.90090 0.89286 0.83333 1.75911 1.73554 1.71252 1.69005 1.52778 2.53129 2.48685 2.44371 2.40183 2.10648 3.23972 3.16987 3.10245 3.03735 2.58873 3.88965 3.79079 3.69590 3.60478 2.99061 4 5 6 7 8 5.79548 5.69719 5.60143 6.72819 6.59821 6.47199 7.65168 7.48593 7.32548 8.56602 8.36052 8.16224 9.47130 9.22218 8.98259 5.50813 5.41719 6.34939 6.23028 7.170147.01969 7.97087 7.78611 8.75206 8.53020 5.32855 5.24214 5.15787 6.11454 6.00205 5.89270 6.87396 6.73274 6.59589 7.60769 7.43533 7.26879 8.31661 8.11090 7.91272 5.07569 5.78637 6.46321 7.10782 7.72173 4.99553 4.91732 5.68297 5.58238 6.33457 6.20979 6.95220 6.80169 7.53763 7.36009 4.76654 4.62288 5.38929 5.20637 5.97130 5.74664 6.51523 6.24689 7.02358 6.71008 4.48592 4.35526 4.23054 4.11141 3.32551 5.03295 4.86842 4.71220 4.56376 3.60459 5.53482 5.33493 5.14612 4.96764 3.83716 5.99525 5.75902 5.53705 5.32825 4.03097 6.41766 6.14457 5.88923 5.65022 4.19247 9 10 11 10.36763 10.07112 9.78685 9.51421 9.25262 9.00155 8.76048 8.52892 8.30641 8.09254 7.88687 12 11.25508 10.90751 10.57534 10.25776 9.95400 9.66333 9.38507 9.11858 8.86325 8.61852 8.38384 13 12.13374 11.73153 11.34837 10.98319 10.63496 10.30274 9.98565 9.68285 9.39357 9.11708 8.85268 14 13.00370 12.54338 12.10625 11.69091 11.29607 10.92052 10.56312 10.22283 9.89864 9.58965 9.29498 15 13.86505 13.34323 12.84926 12.38138 11.93794 11.51741 11.11839 10.73955 10.37966 10.03758 9.71225 7.49867 7.13896 7.94269 7.53608 8.35765 7.90378 8.74547 8.24424 9.10791 8.55948 6.80519 6.49506 6.20652 5.93770 4.32706 7.16073 6.81369 6.49236 6.19437 4.43922 7.48690 7.10336 6.74987 6.42355 4.53268 7.78615 7.36669 6.98187 6.62817 4.61057 8.06069 7.60608 7.19087 6.81086 4.67547 16 14.71787 14.13126 13.57771 13.05500 12.56110 12.09412 11.65230 11.23402 10.83777 10.46216 10.10590 9.44665 8.85137 17 15.56225 14.90765 14.29187 13.71220 13.16612 12.65132 12.16567 11.70719 11.27407 10.86461 10.47726 9.76322 9.12164 18 16.39827 15.67256 14.99203 14.35336 13.75351 13.18968 12.65930 12.15999 11.68959 11.24607 10.82760 10.05909 9.37189 19 17.22601 16.42617 15.67846 14.97889 14.32380 13.70984 13.13394 12.59329 12.08532 11.60765 11.15812 10.33560 9.60360 20 18.04555 17.16864 16.35143 15.58916 14.87747 14.21240 13.59033 13.00794 12.46221 11.95038 11.46992 10.59401 9.81815 8.31256 7.82371 7.37916 6.97399 4.72956 8.54363 8.02155 7.54879 7.11963 4.77463 8.75563 8.20141 7.70162 7.24967 4.81219 8.95011 8.36492 7.83929 7.36578 4.84350 9.12855 8.51356 7.96333 7.46944 4.86958 21 18.85698 17.90014 17.01121 16.18455 15.41502 14.69797 14.02916 13.40472 12.82115 12.27524 11.76408 10.83553 10.01680 9.29224 8.64869 8.07507 7.56200 4.89132 25 22.02316 20.71961 19.52346 18.42438 17.41315 16.48151 15.62208 14.82821 14.09394 13.41393 12.78336 11.65358 10.67478 9.82258 9.07704 8.42174 7.84314 4.94759 30 25.80771 24.01584 22.39646 20.93029 19.60044 18.39205 17.29203 16.28889 15.37245 14.53375 13.76483 12.40904 11.25778 10.27365 9.42691 8.69379 8.05518 4.97894 40 32.83469 29.91585 27.35548 25.10278 23.11477 21.35507 19.79277 18.40158 17.15909 16.04612 15.04630 13.33171 11.92461 10.75736 9.77905 8.95105 8.24378 4.99660Step by Step Solution
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