Financial Accounting Mission Five Agenda Mission Four recap

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Presentation transcript:

Financial Accounting Mission Five Agenda Mission Four recap February 25, 2016 Agenda Mission Four recap Quiz One recap Mission Five slides Problems In the news

Pavlina and Singh Copyright 2016 Nestlé Pavlina and Singh Copyright 2016

U.S. Dollar vs. Swiss Franc Pavlina and Singh Copyright 2016

Pavlina and Singh Copyright 2016 Nestlé Stock Chart Pavlina and Singh Copyright 2016

Nestlé’s Net Sales Breakdown by Region Pavlina and Singh Copyright 2016

Nestlé’s Income Statement Metric 2014 (in millions CHF) Total revenues 91,865 100.0% Cost of goods sold -47,553 -51.8% Gross profit 44,312 48.2% Total operating expenses -33,407 -36.4% Operating income 10,905 11.9% Financial income (expense) -637 -0.7% Profit before taxes, associates and joint ventures 10,268 11.2% Taxes -3,367 -3.7% Income from associates and joint ventures 8,003 8.7% Profit for the year 14,904 16.2% of which attributable to non-controlling interests -448 -0.5% of which attributable to shareholders of the parent (Net profit) 14,456 15.7% Pavlina and Singh Copyright 2016

Nestlé’s Earnings Per Share EPS ratio 2014 2013 Basic earnings per share CHF 4.54 CHF 3.14 Diluted earnings per share CHF 4.52 CHF 3.13 Pavlina and Singh Copyright 2016

Pavlina and Singh Copyright 2016 Stock Options Pavlina and Singh Copyright 2016

Pavlina and Singh Copyright 2016 Profitability Ratios Gross Profit Margin Operating Profit Margin Net Profit Margin Earnings Per Share (EPS) Price-To-Earnings (P/E) Market Ratios Pavlina and Singh Copyright 2016

Kroger Company– Stock Chart Pavlina and Singh Copyright 2016

Macy’s Inc. – Stock Chart Pavlina and Singh Copyright 2016

Monsanto to Pay $80 Million to Settle Charge of Improper Accounting

buys from Date Journal Entry Debits Credits 07/31/2016 Deal Details: Purchase Price: $2.6B Estimated Book Value: $1.25B Date Journal Entry Debits Credits 07/31/2016 Property, plant and Equipment (+A) $1.25 billion Goodwill (+A) $1.35 billion Cash (-A) $2.6 billion

Pavlina and Singh Copyright 2016 http://www.forbes.com/sites/shelbycarpenter/2016/02/19/viacom-makes-a-bet-on-streaming-invests-45-5-million-in-roku/#2f4ff5e45ceb