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Kent Institute Australia Pty. Ltd. Assessment Brief XXXXXXXXXXABN XXXXXXXXXXCRICOS Code: 00161E RTO Code: 90458 Version 2: 11th October, 2019 XXXXXXXXXXPage 1 of 7 XXXXXXXXXXTEQSA Provider Number:...

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Kent Institute Australia Pty. Ltd.
Assessment Brief XXXXXXXXXXABN XXXXXXXXXXCRICOS Code: 00161E RTO Code: 90458
Version 2: 11th October, 2019 XXXXXXXXXXPage 1 of 7 XXXXXXXXXXTEQSA Provider Number: PRV12051
ASSESSMENT BRIEF-ASSESSMENT 3
COURSE: Bachelor of Business / Bachelor of Accounting
Unit Code: B01BAVA320
Unit Title: Business Analysis and Valuation
Type of Assessment: Assessment 3 – Group assignment (3-4 students in a group)
Length/Duration:
2000 words (word count excluding executive summary, table of content,
eferences, appendix & tables)
Unit Learning Outcomes
addressed:
1) Understand the basic techniques of financial analysis and business
valuation.
2) Explain the linkage between industry analysis, strategic business
analysis, accounting analysis, financial analysis and prospective analysis.
3) Demonstrate inter-relationships between differing business disciplines:
financial accounting, financial management and strategic management.
4) Demonstrate work-ready disciplinary knowledge with the application
of all three major aspects of financial accounting, financial management and
strategic management.
Submission Date: Friday 4pm Week 10
Assessment Task:
The group (3-4 students) assignment is aimed at developing your practical skills
in financial statement analysis and valuation. It is also designed to enhance
teamwork, and develop your analytical and communication skills. Details of the
assignment will be discussed in week 2
Total Mark: 100 marks
Weighting: 20 %


Students are advised that submission of an Assessment Task past the due date without a formally
signed approved Assignment Extension Form (Kent Website MyKent Student Link> FORM – Assignment
Extension Application Form – Student Login Required) or previously approved application for other
extenuating circumstances impacting course of study, incurs a 5% penalty per calendar day,
calculated by deduction from the total mark.
For example. An Assessment Task marked out of 40 will incur a 2 mark penalty for each calendar day.
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Procedures – Student Login Required)
ASSESSMENT DESCRIPTION:


Students are required to work in a group of 3-4 students in the performance of the written report. Students
must register for their group with the lecturer during the first three weeks of the trimester and are not allowed
to change group members afterward.

Topic for Group Written Report:

Every group for this assignment is required to select a COMPANY listed on the ASX but do not include a
- Bank
- Another type of Financial Services Company, OR a
- Trust
You are required to write a report to evaluate company’s performance as an external business analyst, by using
elevant resources (latest financial statements (annual reports), company’s website and relevant research
materials). The prescribed textbook of this unit should also be utilised.
• Hint: You have to be clever and pragmatic in selecting the company. It has to be large, substantial and
must have the available information for desk research. You are required to explore and collect information on
the company to complete this assignment.

Then, answer ALL the following questions in your written group report:
a) Company background and mission
) Common size & horizontal analysis of key financial statements. Various types of trend, bar & pie charts
can be useful in the presentation of the analysed results in your assessment submission. Students are expected
to make pertinent comments regarding the findings. Comments could be related to the causes and significance
of the increase or decrease of important variables such as PPE assets, intangibles, sales, EBIT, and net income as
well as explaining material changes in capital structure of the firm.
c) Cash Flow analysis. You would need to provide some commentary around what trends are emerging in
the part of the Cash Flow Statement called cash flow from operations as a lot of the good news and bad news of
a company is revealed there. Investors often look at this section before they bother with an income statement.
1. You may want to take cash flow analysis further by including Free Cash flow to the Firm (FCFF) and Free
Cash flow to Equity (FCFE) numbers. Have a look at Appendix A.
2. If you look at page 248 of your textbook, you will see Palepu refe
ing to FCFF as free cash flow to debt
and equity claim holders. He articulates FCFE as free cash flow to equity claim holders.
d) Liquidity Analysis. This would entail as a minimum a cu
ent ratio and a liquid ratio together with
elevant commentary on receivables and payables and stock management, etc.

e) Income Analysis. This would include an EBIT margin analysis, a gross profit margin analysis (if
applicable), net income analysis and EPS. You would also be advised to incorporate ROA analysis. ROA analysis
can take many forms.


f) Capital Structure Analysis (and Solvency). This is all about ascertaining the level to which the company
uses financial leverage to finance its operations and activities. The analysis should cover bonds, other forms of
debt, hy
id instruments such as preference shares and convertible notes as well as finance (or capital) leases.
g) Coverage (and Solvency). These ratios examine the extent a company can cover its interest payments
and other fixed financial commitments e.g. lease payments.
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h) Growth
Answered Same Day Jan 26, 2021 B01BAVA320

Solution

Preeta answered on Jan 30 2021
154 Votes
FINANCIAL STATEMENT ANALYSIS
FINANCIAL STATEMENT ANALYSIS
STUDENT NAME –
STUDENT ID –
EXECUTIVE SUMMARY:
This report has been presented on the evaluation of the performance of the company. For the analysis, Qantas has been chosen. The analysis has been made from the perspective of an external business analyst to understand how the company is operating and how it might operate in the future. The latest financial statement of 2019 has been used for this purpose.
At first the background of the company has been discussed along with the mission of the company. Then horizontal analysis of the financial statement has been done that is increase and decrease of assets and liabilities over the years is analyzed. Then cash flow analysis has been done. After that liquidity analysis has been done that is the ratios are analyzed, followed by income analysis that is profits are analyzed. Then capital structure analysis is done that is financial leverage is examined and coverage analysis is also done that is interest payments are analyzed. Then growth and risk rate of the company are analyzed to understand the performance of the company over the years. After that prospective analysis is done that is the prospective of the company is discussed. In the end, conclusions have been drawn based on the whole analysis of the project.
All the figures have been presented in dollar million or million in this report.
Table of Contents
EXECUTIVE SUMMARY:    1
COMPANY BACKGROUND AND MISSION:    2
COMMON SIZE AND HORIZONTAL ANALYSIS:    2
CASH FLOW ANALYSIS:    4
LIQUIDITY ANALYSIS:    5
INCOME ANALYSIS:    6
CAPITAL STRUCTURE ANALYSIS:    8
COVERAGE:    9
GROWTH AND RISK ANALYSIS:    9
PROSPECTIVE ANALYSIS:    10
CONCLUSIONS:    10
REFERENCES:    11
COMPANY BACKGROUND AND MISSION:
Qantas Airways Limited is the largest airline in Australia in terms of the size of the fleets, the number of flights for international destinations as well as in terms of the number of international destination covered by the airline. The company has 132 fleets and covers total 85 destinations. It is one of the world’s oldest airlines and in Australia it holds 65% of the total market share in the airline sector. Originally the company had the name Queensland and Northern Te
itory Aerial Services, later it was renamed as Qantas by just taking the acronym of the former name. The company has several other subsidiaries. Almost 26,150 employees work with the company. In 2018, the company generated revenue of A$17.06 million and A$1.79 billion of operating income.
The mission of the company is to provide good quality service to the customers of the company. The aim is to build a relationship with the consumers as well as with the employees so that the staffs will be committed to the company and the customers will be loyal to the company. The company is trying to make the
and stronger by covering more destinations and increasing the number of flights.
COMMON SIZE AND HORIZONTAL ANALYSIS:
Horizontal analysis is actually tracking the changes in different income statement and balance sheet items over years. The relative changes are analyzed (Lakada, Lapian and Tumiwa, 2017). There are some significant items whose change is to be tracked to understand the performance of the company. In income statement mainly it is important to analyze the change in sales, EBIT and ultimate profit. Qantas has presented total revenue, statutory profit before income tax expenses and finance costs, statutory profit for the year. Changes in these three items have been tracked below:

The overall total revenue has increased but there has been no increase in the statutory profit over the year. The reason for this can be the increase in the overall expenses.
The balance sheet items which need to be checked is the amount of intangible assets. Change of this item has been tracked below:

The amount of intangible asset has increased considerable in 2019 compared to the previous year.
CASH FLOW ANALYSIS:
Cash flow analysis is the evaluation of the inflows and outflows of the cash in a company. It is important to understand how much cash is being generated from the different activities of the company to understand if there is any good or bad news for the company in the future (Brealey, Myers and Marcus, 2012). For Qantas cash inflow/outflow from each of the activities will be analyzed to understand the trend as well as to analyze company performance.

From the graph it is clear that cash flow from operating activities...
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