Based on the accompanying material, explain which factors have had an impact on Stryhns A/S’s financial development.
Analyse how these factors influenced the development in the index figures for earnings and asset use efficiency from 2016 to 2018. See question 1.1
Assess how the development in the index figures affected the profit margin ratio and the asset turnover ratio from 2016 to 2018.
Explain why the return on equity fell from 30.1% in 2017 to 26.7% in 2018.
Assess which growth strategies are being pursued by Stryhns A/S.
Discuss whether it is advantageous for Stryhns A/S to continuously reduce the climate and environmental impacts of its activities.
Explain which benefits Nicklas Tørring can achieve by preparing a business plan for proffswim.dk.
Prepare a liquidity budget for the second half of 2020 and the first half of 2021 for proffswim.dk.
Assess how large an operating loan Nicklas Tørring will need from the bank for proffswim.dk to have sufficient liquidity in its first year of operation.
3.1 Explanation of annual depreciation
3.2 Calculation of depreciation plan for Metcon A/S
3.3 How new furniture will affect Metcons A/S’s earnings over the next 5 years
4.1 How the sale of goods has been calculated
4.2 Balance sheet for Pure Organic ApS
4.3 Which accounting class Pure Organic ApS belongs to
The goal with acquiring new furniture is to attract younger employees. If successful, this will most likely increase the company’s efficiency and therefore the company’s earnings. Younger employees will attract younger consumers and therefore expand the target group for Metcon A/S.
The company’s liquidity is quite good, and the depreciation costs can therefore be paid out from the company’s bank account.
According to the double-entry bookkeeping principle; when talking about debit and credit accounts the same amount must always be entered. Therefore, we can see that the trial balance is calculated to even credit and debit out. The total of debit in this case is 103.368 and before entering account 1100; sale of goods, the credit was 16.636.
To calculate the sale of goods we must therefore subtract the credit account from the debit; 103.368-16.636=86.732. This tells us that the sale of goods must be at 86.732 million to achieve a perfect balance between the credit and debit account.