Note on Financial Analysis

It serves as an introduction to cash flow and ratio analysis. Provides a basic discussion of these tools to assist the analyst or manager in their work. Supplementary material contains problems and answers.

Westinghouse Electric Corp.: Quality of Earnings Analysis

Westinghouse had just released its annual report to shareholders for the year ended December 31, 1973. The report shows that sales increased to a record $ 5.7 billion, but net income decreased nearly 20% from a record. of $ 199 million last year. The CEO’s letter to shareholders suggests that while earnings in 1973 were …

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B Lab and the Impact Assessment Evolution

This 2014 case looks at the US nonprofit B Lab and its mission to support and foster investment capital for private companies that 1) aim to deliver social and environmental benefits, and 2) are responsible to stakeholders (such as employees and your community) in addition to your capital providers. B Lab has developed robust tools …

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Coca-Cola Company: Accounting for Investments in Bottlers

In 2001, accounting regulators, particularly in the US, began to rethink the consolidation rules and move towards a requirement based on “control” with much less consideration for the level of fairness. The fundamental accounting and reporting question for the CocaCola company was whether the investment and operation of anchor bottlers such as CocaCola Enterprises should …

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Identifying Value Creators

It presents metrics on the financial performance and health of Asian and American business partners in various industries from 1996 to 2000. The metrics include economic earnings (also known as economic value added) and other classic metrics such as financial metrics and price performance of stocks. Actions.

Ratios Tell A Story–2007

This short case study challenges students to review a variety of company financial metrics and place them in one of the thirteen industries listed for them.

Bon-Ton: Caught in the Rain of US Retail Bankruptcies

In June 2018, an intern at an investment firm was given the task of assessing the financial condition of BonTon Holdings, Inc. (BonTon), a leading US department store chain. In January 2018, it had entered into forbearance agreements with some of its lenders and announced store closures at 42 locations as part of its rationalization …

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