JSC " AEROFLOT " 6 months 2005 FINANCIAL RESULTS in accordance with IAS (non audited, non consolidated) Титульный лист.

Slides:

Advertisements

Similar presentations

Advanced Valuation Analytics. Balance Sheet Current Assets- Cash and Equivalents$500,000$550,000$600,000$450,000$300,000$125,000.

Advertisements

Chapter 2 - Understanding Financial Statements, Taxes, and Cash Flows  2005, Pearson Prentice Hall.

NuCo, Inc. The Leader In Photographic Restoration A Closer Look For The Year Ended December 31, 2001.

1 Republic of Macedonia-ESM EVN Income statement For the year ended 31 December _____ Note Current year Previous year Revenues Electricity revenues Other.

FINANCIAL RESULTS OF AEROFLOT, JSC ACCORDING TO THE RUSSIAN ACCOUNTING STANDARDS FOR 12 MONTHS OF KEY STATISTICS FOR 1Q 2006.

Financial Statement Analysis

Lesson 4 Balance Sheets Li, Jialong The Accounting Equation The Basic Rule for all accounting is the Accounting Equation. Assets = Liabilities.

Basics of Balance Sheet, Cash Flow & Income Statements

Group Annual Accounts Financial Highlights – 2004 vs 2003 Headline figures * Turnover -8.9% to €476.9 m * Gross Profit -6.9% to €73.4 m * EBITDA.

JSC " AEROFLOT " 12 months 2004 FINANCIAL RESULTS In accordance with IAS (audited, consolidated)

Copyright © 2007 South-Western. All rights reserved. Chapter 15 Accounting and Financial Analysis.

Parts of a Financial Statement 1.Statement of Income 2.Balance Sheet 3.Statement of Cash Flow 4.Statement of Stockholders’ Equity.

Corporate Finance A1 Vysoká škola finanční a správní Summer Semester 2012 Jaromír R. Stemberg

NuCo Inc. Financial Statement Income StatementIncome Statement Balance SheetBalance Sheet RatiosRatios.

Intro to Financial Management Understanding Financial Statements and Cash Flows.

ADDITIONAL INFORMATION FOR ANALYSTS 27 March 2012.

An Example: Dell Abbreviated Balance Sheet

Financials Start up Cost Source of Funds EquityLoans $20K$25K $45K Operational costs Fixed$43,085$113,700$281,840 Variable$29,570$163,220$460,975.

Analyzing Financial Statements For Investing and Credit Decisions.

Parts of a Financial Statement 1.Statement of Income 2.Balance Sheet 3.Statement of Cash Flow 4.Statement of Stockholders’ Equity.

Intro to Financial Management Evaluating a Firm’s Financial Performance.

COMPANY LOGO An Overview of Financial Performance.

Chapter 2 Financial Ratio Analysis. 2-2 Example 2.1 Problem  Rylan Enterprises has 5 million shares outstanding.  The market price per share is $22.

Accounting: Financial Statements!! BBI 2O1. The Balance Sheet Shows a business’s financial position on a particular date The Balance Sheet Equation –

What financial statement uses net income (or net loss) taken directly from the income statement?

Chart of Accounts.

Balance Sheet Audited Active 114, ,666 Current Assets 103, ,673 Fix Assets 218, ,339 Total Passive 93,705 77,844.

Sales41,139,44,2 Operating profit3,53,43,0 Percentage of net sales8,78,7 Profit before tax3,43,33,1 Percentage of net sales8,48,4 Profit for the period.

Section 3The Balance Sheet What You’ll Learn  The purpose of a balance sheet.  How to prepare a balance sheet.  How to analyze information on financial.

Format Differences of Income Statement Comparing Years Reported Presenting of Segments’ data Presenting of Income & Expense Presenting of Equity Income.

Fourth Edition 1 Financial Statement Analysis. Fourth Edition 2 Outline 1.Financial statements 1.Income statement and margin analysis 2.Ratio analysis.

The Income Statement Another Income Statement Income Statement with Net loss.

The Accounting Equation During 2007, Total Liabilities for XYZ Inc. increased $60,000 and Total Assets increased by $50,000. What changes must have occurred.

Financial report 2006 APNIC 23 Bali, Indonesia.

TWO IMPORTANT FINANCIAL STATEMENTS SBM 110. INCOME STATEMENT The income statement’s primary role is to show a profit or loss over time. Using the difference.

Net Sales11,912,7-6,3 % Operating profit0,30,7-57,1 % Percentage of net sales2,55,5 Profit before extraordinary items0,30,8-62,5 % Percentage of net sales2,56,5.

1 Moscow August 1, Financial Results (IAS) 2001.

FINANCIAL STATEMENTS By: George Goto. FINANCIAL PERFORMANCE RATIO  Financial Performance Ratio: Comparisons of a company’s financial elements that indicate.

Income Statement (“P&L”) Cash Flow Statement Balance Sheet An Introduction to Financial Statements.

Finance Chapter 2 Financial statements. Financial statements & reports  Annual report—a report issued once a year by a corporation to its stockholders,

Selien Cornelis English oral exam3AFD J. Sainsbury plc.

London Stock Exchange FTSE 100 Index Annual Report Income Statement Balance Sheet.

The Jigsaw Company An SLH Presentation. Agenda The Jigsaw Company supplies products and services to people world-wide. This presentation provides an overview.

Company Name Stock Trading Symbol. Company History Founder: Incorporation Date: IPO Date: Initial Sales Price: Current Sales Price:

ADDITIONAL INFORMATION FOR INVESTORS AND ANALYSTS - AUGUST

Heikki Vauhkonen 2008 Tulikivi Corporation. Sales Operating profit Percentage of sales Profit before income tax

EASYJET Elien Gunst 3AFA Easyjet - Low-cost airline - Founded in Listed on the London Stock Exchange - FTSY 100.

> > > > Understanding Financial Statements. Balance Sheet What is a Balance Sheet? A statement that shows –(1) How much money a company has –(2) How much.

FINANCIAL STATEMENTS.

Pre – MBA Program Accounting Ratios Nov 11, 2012.

Financial Statement Analysis

ALi Corporation (3041 TT) 4Q16 Investor Conference

Financial Statement Analysis

Solid State System (3S) Y2016 Forth Quarter Investor Conference

Chapter 2 - Understanding Financial Statements, Taxes, and Cash Flows

The Financial Statements

FINANCIAL PERFORMANCE

Financial Analysis of The “Voda Vrnjci” company

Final Accounts Ms. Zucchero.

FINANCIAL PERFORMANCE

إعداد القوائم المالية Preparation of Financial Statements

Intro to Financial Management

FINANCIAL PERFORMANCE

Intro to Financial Management

Point 6 Financial Statements

Solid State System (3S) Y2018 Second Quarter Investor Conference

Solid State System (3S) Y2016 Second Quarter Investor Conference

The Income Statement.

FINANCIAL PERFORMANCE

Financial Statements: Basic Concepts and Comprehensive Analysis

Presentation transcript:

JSC " AEROFLOT " 6 months 2005 FINANCIAL RESULTS in accordance with IAS (non audited, non consolidated) Титульный лист

Current liabilities % Non-current liabilities % Shareholders` equity % Change % Current assets % Non-current assets (22.6) (2.8%) Total assets % Total liabilities and equity % Balance sheet (USD million)

Net Surplus Working assets (USD million) 240.2

Current ratio Quick ratio Parameters of liquidity % 20.2% %

Parameters of financial stability The attitude of borrowings to equity 0.9 time 0.8 time The attitude of operating profit to interest bearing 9.3 time 22.0 time

Revenue 1, % Operating costs (957.0) (776.0) (181.0) 23.3% Operating income (16.8) (16.3%) (11.8) (10.8%) Net income (14.3) (17.1%) 6 month month 2004 Change % Statement of income (USD million) Income before taxes

OPERATING RESULTS 6 month month 2004 Change USD million % EBIT, USD million (16.8) (16.3%) EBITDA, USD million (21.1) (14.5%) EBITDAR, USD million (18.0) (8.7%)

PARAMETERS OF PROFITABILITY 6 months months 2004 % 8.3% 11.8% ( attitude of operating income to revenue) Net margin (attitude of net profit to revenue) 6.6% 9.5% (2.9%) (3.5%) Net operating margin