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MBSA1413

ACCOUNTING FOR BUSINESS DECISION MAKING


SEMESTER II SESSION 2022/2023
Section 01

TITLE: Financial Statement Analysis for CCK & KAWAN

GROUP 4
NO
NAME MATRIC NO. PHOTO
.

2 Nur Aisyah binti Johari MBS221141

Submission Date : 2 July 2023


Presentation Date: 2 July 2023
2. Group Project: Financial Statement Analysis (20%) Each group has to obtain the annual reports of a
Malaysian public-listed company for the past five years (2017-2021) (downloaded from the official
company’s website or Bursa Malaysia’s website) and completes the financial and non-financial
analysis of the firm. Besides choosing the main company, you are expected to choose one (1)
competitor. Then each group needs to write a report (approximately 25-30 pages).

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1. COMPANY BACKGROUND (5 marks) - Aisyah
2. INDUSTRY AND COMPETITIVE POSITION (5 marks)
3. 5-YEAR FINANCIAL PERFORMANCE (30 marks) – All
3.1. Horizontal Analysis
3.2. Vertical Analysis
3.3. Ratio Analysis
3.4. Cross-sectional (to benchmark against competitor)
3.5. Time-series Analysis
3.6. Analysis and Suggestion to Improve Unfavourable Findings

4. COST VOLUME PROFIT OF BOTH COMPANIES (20 marks)


4.1. Contribution Margin
4.2. Contribution Margin Ratio
4.3. Break-even Point
4.4. Margin of Safety
4.5. Degree of Operating Leverage
4.6. Degree of Operating Leverage – may state assumptions on the cost
structure of the firms.
4.7. Performance Comparison (based on the information calculated)

5. COMPANY’S OPERATIONS (20 marks) – Nidha, JN


5.1. Overall Long Term Goal
5.2. What is our view on the overall long term goals and the strategies &
initiatives that they implemented to ensure the company’s success
5.3. How does the company’s report their financial and non-financial
performance to its stakeholders?
5.4. What should they di un ensuring the company’s sustainability

6. Project the Future Performance of these two companies (10 marks) - Hajar
7. Conclusion & Recommendations on how to improve the financial and non-
financial performance should be suggested. (10 marks) - JY

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