Slide Annual Report

8/11/2019 Slide Annual Report

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HUP SENG INDUSTRIES BERHAD


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Statement of Comprehensive Income of the Group

2011 2010 2009 Inc/Dec

Revenue 112.6% 102.7% 100% 12.6%

Cost of Sales 116.8% 103.3% 100% 16.8%

Gross Profit 104.7% 101.5% 100% 4.7%

Interest Income 269.5% 176.7% 100% 169.5%

Other Income 84.6% 73.1% 100% -15.4%

Administrative expenses 152.2% 121.2% 100% 52.2%

Selling and marketing expenses 116.2% 103.5% 100% 16.2%

Financial cost 35.4% 13.7% 100% -64.6%

Profit before tax 77.1% 65.2% 100% -22.9%


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Unit 2011 2010 2009

PROFITABILITYNet Profit Margin % 7.8% 10.65% 12.60%

Total Assets Turnover

Times per

year1.18 1.13 1.14

Return on Assets % 9.1% 12.02% 14.32%

Operating Income Margin % 11.5% 14.95% 16.78%

Operating Assets Turnover

Times per

year3.51 3.19 2.96

Return on Operating Assets % 40.3% 47.75% 49.73%

DuPont Return on Operating Assests % 40.4% 47.69% 49.67%

Sales to Fixed Assets

Times per

year3.51 3.19 2.96

Return on Investment % 12.0% 15.05% 17.80%

Return on Total Equity % 12.7% 15.93% 18.88%

Return on Common Equity % 31.1% 38.90% 44.80%Gross Profit Margin % 32.5% 34.61% 35.53%


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Unit 2011 2010 2009

INVESTOR ANALYSIS

Degree of Financial Leverage N/A1 1 1

Diluted earning per share N/A15.52 19.45 22.4

Earning per share RM15.52 19.45 22.4

Percentage of Earning Retained %

36.0% 18.00% 61.00%

Dividend Payout %96.6% 62% 96%

Book Value per shares RM1.23 1.22 2.37

Operating Cash Flow per share RM0.27 0.25 0.54


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VS

HWA TAI INDUSTRIES BERHAD


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Unit Hup Seng Hwa Tai

INVESTOR ANALYSIS

Degree of Financial Leverage N/A1 1

Diluted earning per share N/A 15.52 -4.5

Earning per share RM 15.52 -4.5

Percentage of Earning Retained %36.0% 100.00%

Dividend Payout % 96.6% -

Book Value per shares RM 1.23 0.39

Operating Cash Flow per share RM2.74 0.00


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In general, by comparing from past 2 years, it

shows that for Hup Seng, its liquidity ratio

fluctuates from year 2009 to 2011. The

company have a large amount of the assetsover its liabilities, the result show the paying

ability of long term debt for Hup Sengsis

considered less risky. In profitability area, there

were a number of declines in 2011. Some ofthese declines were material especially in net

profit margin, and operating income margin.

CONCLUSION


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The return on assets, return on investment and

return on total equity also decline. It it reflects that

this companys performance may facing a problemin their profitability. Investor analysis is not

favorable towards Hup Seng especially book value

per share and earning per share. Therefore, Hup

Seng must improve their performance to encourageinvestors to invest in their company, so that every

cash given by investor can give a higher investment

returns.

Cont CONCLUSION

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