Profitability Analysis - Consolidated Income Statement PDF

## PROFITABILITY ### CONSOLIDATED INCOME STATEMENT | Year | Revenue | Cost of Sales | Gross Profit | |:---|:---|:---|:---| | 2022 | 79,194 | 64,215 | 15,879 | | 2021 | 64,215 | 43,860 | 20,355 | | 2020 | 43,860 | 28,780 | 15,080 | **OBSERVATIONS:** Hasil jualan ketika tahun 2020 menurun daripada...

## PROFITABILITY ### CONSOLIDATED INCOME STATEMENT | Year | Revenue | Cost of Sales | Gross Profit | |:---|:---|:---|:---| | 2022 | 79,194 | 64,215 | 15,879 | | 2021 | 64,215 | 43,860 | 20,355 | | 2020 | 43,860 | 28,780 | 15,080 | **OBSERVATIONS:** Hasil jualan ketika tahun 2020 menurun daripada hasil jualan ketika tahun 2019(menurun sebanyak 5000M) Tetapi pada tahun 2021 hasil jualan meningkat sebanyak tiga kali ganda (laitu dari 55,000M - 70,000). **EXPLANATION:** Pada hujung tahun 2019, banyak negara membuat sekatan pergerakan akibat COVID-19 yang melanda. Hal ini juga menyebabkan banyak mata wang yang jatuh nilai seperti dolar AS. - Namun begitu LVMH mengambil langkah perubahan kepada skop penyatuan kumpulan seperti Tiffany pada Januari 2021 Armand deßrignac pada 28 Mei 2021, dan Off-White pada Jun 2021. ## LIST OF COMPANIES * Consumer Goods * JOHNSON & JOHNSON * Entertainment * DISNEY * NETFLIX * NINTENDO * Technology * GOOGLE * APPLE * MICROSOFT * META * F&B * MCD * STARBUCKS * YUMS BRAND (KFC, PIZZA HUT, TACO BELL) * Sports * NIKE * ADIDAS * Electric Vehicles * TESLA * Fashion * LVMH ## VIDEO PRESENTATION Choose **ONE** company from the list based on their website and annual report, share with us: 1. What Business Segments does the company have? 2. What is your DSR Value Check for this company? 3. How was their Profitability from 2020-2022? 4. In your opinion, what are the Strengths and Weaknesses of this Company? 5. Conclusion ## REVENUE-COST=PROFIT ## NIKE, INC. ### CONSOLIDATED STATEMENTS OF INCOME | Year | Revenue | Cost of Sales | Gross Profit | Demand Creation Expense | Operating Overhead Expense | Total Selling & Administrative Expense | Interest Expense (Income), Net | Other (Income) Expense, Net | Income Before Income Taxes | Income Tax Expense | Net Income | Earnings per Common Share: Basic | Earnings per Common Share: Diluted | Weighted Average Common Shares Outstanding: Basic | Weighted Average Common Shares Outstanding: Diluted | |:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---| | 2022 | $46,710 | $25,231 | $21,479 | $3,850 | $10,954 | $14,804 | $205 | $(181) | $6,651 | $605 | $6,046 | $3.83 | $3.75 | 1,578.8 | 1,610.8 | | 2021 | $44,538 | $24,576 | $19,962 | $3,114 | $9,911 | $13,025 | $262 | $14 | $6,661 | $934 | $5,727 | $3.64 | $3.56 | 1,573.0 | 1,609.4 | | 2020 | $37,403 | $21,162 | $16,241 | $3,592 | $9,534 | $13,126 | $89 | $139 | $2,887 | $348 | $2,539 | $1.63 | $1.60 | 1,558.8 | 1,591.6 | The accompanying Notes to the Consolidated Financial Statements are an integral part of this statement. ## DSR VALUE CHECK ### Company Name: Apple | Category | Score (0, 0.5, 1) |Reason (Why?)| |:---|:---|:---| | Demand (D) | 0.7 | Apple family, ecosystem, convenience, solve daily work | | Sustainability (S) | 1 | Stickiness, high switching cost | | Rising Trend (R) | 0.5 | Branding - make other people switch | **Total:** 2.2 ## HOW DOES A COMPANY MAKE PROFIT? First, you have to pay a price to buy (or build) something (COST). Then you sell it at a higher price. The money you get back is called [REVENUE]. The money you actually made [PROFIT]= Revenue-Cost ## THE FORMULA: REVENUE-COST=PROFIT ## PROFITABILITY CANNOT BE ONE OFF... IT MUST BE CONTINUOUS AND SUSTAINABLE! * Look at the companies performance for a period of at least **3** years * Great companies have **POSITIVE & INCREASING** revenues & profits * Where to look at their performance -> Company Income Statement ## STEP 2: TO IDENTIFY A COMPANY IS GOOD **VALUE-DSR** * Does the company provide values/solving problems? (Demand) * Will the company still be here **5** years later? (Sustainability) * More and more people will use their products/services? (Rising trend) * Eg. A healthy cow vs A sick cow. ## MISSION 1-PART 2 **BONUS QUESTION** * Why do you want to join Springboard Challenge? * Why do you want to learn about financial education? * Under **100** words ## THE S.H.E.L.F METHOD * SAVE * HELP * EXPENSES * LEARN * FUN ## NORMAL MONEY Most people have it. Use it, they are gone forever. ## SELL THE COW OR SELL THE MILK? * **COW INCOME - CAPITAL INCOME** * **MILK INCOME -CASHFLOW INCOME** ## RICE VS MICE ### ONE-OFF ### MONTHLY ## COMPOUNDING INTEREST Compound interest is calculated on the principal amount and the accumulated interest of previous periods, and thus can be regarded as "interest on interest." ## TWO TYPES OF RICE & MICE <start_of_image> え ### ONE-OFF ### MONTHLY ## STATISTIK KES KEBANKRAPAN MENGIKUT SEBAB KEBANKRAPAN DARI TAHUN 2020 HINGGA BULAN APRIL 2024 | KATEGORI KEBANKRAPAN | 2020 | 2021 | 2022 | 2023 | 2024 | JUMLAH | |:---|:---|:---|:---|:---|:---|:---| | PINJAMAN PERIBADI | 4,457 | 3,267 | 2,688 | 2,225 | 906 | 13,543 | | PINJAMAN PERNIAGAAN | 1,223 | 1,202 | 1,241 | 1,051 | 392 | 5,109 | | SEWABELI KENDERAAN | 1,006 | 690 | 441 | 321 | 138 | 2,596 | | PINJAMAN PERUMAHAN | 583 | 459 | 491 | 428 | 127 | 2,088 | | HUTANG KAD KREDIT | 600 | 438 | 207 | 92 | 20 | 1,357 | ## NIKE, INC. ### CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME | Year | Net Income | Comprehensive Income (Loss) | Total Comprehensive Income | |:---|:---|:---|:---| | 2022 | $6.046 | $698 | $6,744 | | 2021 | $5,727 | $(324) | $5,403 | | 2020| $2.539 | $(287) | $2,252 | The accompanying Notes to the Consolidated Financial Statements are an integral part of this statement. ## DIVERSIFICATION LOWER RISK!