Financial Performance Analysis / Browns & Company PLC
ACCOUNTING AND FINANCE FOR MANAGERS
AC 7052
Assignment 01 - Group Coursework
Financial Performance Analysis of
Browns &Company PLC
(2018/2019/2020)
Presented By
Kavindi Thilakarathne -20039081
Accounting & Finance for Managers / AC7052 Page 1
, Financial Performance Analysis / Browns & Company PLC
Table of Contents
1.0 Introduction …………………………………………………………..………….. 3
1.1 Objective ….…………………………………………………..………….…… 3
1.2Overview of the company………………………………………………………. 3
2.0 The Nature & the significance of non-current assets, equity &non-current liabilities.
2.1Non-current assets…………………………………………………..………….. 4
2.2 Equity………………………………………………………………..………….. 5
2.3Non-current liabilities……………………………………………………….…… 5
3.0 Depreciation Changes……………………………………………………………….. 6
4.0 Cash flow Analysis…………………………………………………………………… 7
5.0 Ratio Analysis
5.1 Profitability ratios…………………………………………………………….. 8
5.2 Liquidity ratio…………………………………………………………………. 9
5.3 Efficiency ratios……………………………………………………………….. 10
5.4 Leverage ratio…………………………………………………………………. 11
6.0 Impact of future intentions towards non-current
Assets, equity & non-current liabilities of the company……..……………………… 12
7.0 Conclusion……………………………..…………………………………………… 13
8.0 Appendix………………………………………………………………………………… 15
9.0 References…………………………………………………………………………... 16
Accounting & Finance for Managers / AC7052 Page 2
, Financial Performance Analysis / Browns & Company PLC
1Introduction
Monetary data and explanation examination can be perceived as the way toward evaluating any
business, task, spending plan, or some other money-related business to perceive the appropriateness
of that business and execution. By and large, this monetary investigation measure is upheld to
distinguish the soundness of the specific organization, benefit, liquidity, dissolvability, or probably
enough to approve for money-related speculations. Most presumably this monetary investigation
directs by examining budget reports like pay proclamations, accounting reports, just as income
explanations.
In the overall feeling of the world, a yearly report is known as a coordinated report which comprises
various parts of an organization's monetary and non-monetary exhibition. It is otherwise called a
solitary yet most significant approach to pass on itself to likely financial backers in the contemporary
business setting. Accordingly, the point of yearly reports is to give a reasonable audit of the
advancement of an organization's business and position. Consequently, high-quality yearly reports
can contribute altogether to an organization's, generally speaking, success toward the end.
1.1 Objectives
The main objective of this case study is to analyze the financial health of a selected company by
referring annual financial statements or reports.
The selected company is “BROWNS”, which is one of the prime business ventures in Sri Lanka and
analyzed 3 financial statements to prepare the report.
In order to get a clear view of the company, such annual reports are very useful to investors or
shareholders, creditors, employees and market analysts. By analyzing the annual financial
statements, it can be observed the past and present performances and could get a projection about the
future direction of the company.
1.2 Overview of the company
For centuries, Sri Lanka has pulled in scores of Traders and Merchants from a removed piece of the
globe, who ventured out here looking to fabricate their fortunes in different businesses including
diamonds, flavors, ivory, elephants, and tea. Browns and Company PLC is a living demonstration of
the soul of big business. Established in 1875 by James Browns, one of the numerous youthful British
business visionaries who went to our shores looking for a promising circumstance, experience, and
benefit.
Browns and Company PLC is one of Sri Lanka's driving aggregates in activity today with 50 or more
auxiliaries and partners zeroed in on exchanging and vital speculations. Being in its presence for 145
years, the company is based on a solid establishment of solidarity and holds resolute to its standing
of continually conveying quality items and administrations to its clients and partners. The Browns
Company is a lively, quick extending expanded substance working in a wide scope of enterprises like
Trading, Manufacturing, Pharmaceuticals, Investments, Plantations, and sustainable power, Travel
and Leisure, and Real Estate.
Accounting & Finance for Managers / AC7052 Page 3