PUMA’S

PERFORMANCE
MEASUREMENT
Aurélie Schmiedlin, Philip Methlow, Elise
Barattini, Alessandro Pedrazzini, Bastien
Zimmermann
Puma’s Environment

- Creation of a new Sportstyle by Cara Delevingne

and Selena Gomez
- Partnership with Manchester United and Valencia
CF
- Launch of PUMA ONE football boot
- New partnership regarding motorsports with
Porsche
There are three main KPI’S categories to determine the
financial statement analysis of a company
 Profitability ratios:
Return on Equity 2019: - 14% is a correct number
(ROE) for the ROE especially
for the global size of
2018: PUMA

Return on Sales 2019: - 5% can be considered as

(ROS) low, but the ROS in retail
2018: is generally lower

EBIT Margin 2019 2018 - 8% is really low but it can

be understandable due
to the size of the
company
Liquidity ratios:
Current Ratio 2019: - 280% is over 100%
and therefore a
maturity congruity
2018: exists

Days of sales 2019: - 39 days can be

outstanding considered long but
Puma is worldwide
(DOS)
2018: active and terms
change through
countries

Free Cash Cash flow from operating 2019: 330.0 - The FCF rose over the
Flow (FCF) activities year
- Company thus able to
+/- cash flow from
create a surplus in
investing activities 2018: 172.9 cash and cash
- minimum dividend equivalents
Leverage ratios
Equity Ratio 2019 2018 - a clear decrease can be
observed in the two
years, probably due to
an acquisition made by
Puma

Debt-to-Equity 2019 2018 - a increase in the ratio

Ratio can indicate that the
company used most of
its equity to finance a
new investment

Equity to non- 2019 2018 - the ratio decreased

current asset ratio probably due to a new
investment but it is still
over the target ratio