Starbucks financial presentation

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Starbucks Financial Statement Presentation 2012-2013 Accounting & Financial Course project Lu Han

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Starbucks

Transcript of Starbucks financial presentation

Page 1: Starbucks financial presentation

Starbucks Financial Statement Presentation(2012-2013) 

   

Accounting & Financial Course project

Lu Han 

Page 2: Starbucks financial presentation

Contents

Background of Starbucks

Financial Statement

Analysis Liquidity Gearing Profitability Financial Investment

Conclusion

Sources

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Background

1971 Founded

1987 Purchased by Mr. Howard Schultz

1992 Successful listed

2006 130000 coffee shops

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Income Statement

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Balance Sheet

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Cash Flows

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Liquidity

Acid-Test Ratio = (Current Assets – Inventory) / Current Liabilities

Current Ratio = Current Assets / Current Liabilities

2012 2013

Acid-Test Ratio

1.3 0.8

Current Ratio 1.9 1.3

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Gearing

Debt-Equity Ratio= Debt Capital/ Equity Capital

2012 2013

Debt-Equity Ratio

0,59 1.6

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Profitability

Gross Profit Margin = Gross profit / turnover

2012 2013

Gross Profit

Margin

41% 22%

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Financial

Stock turnover = Cost of goods sold / stock expressed as times per year

Debtor Days = Debtors / sales turnover x 365 2012 2013

Debtor Days

32 68

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Investment

Earnings Per Share= Profit after Tax/ Number of Share

Price Earnings Ratio= Market Price /

Earning Per Share Dividend Yield = Annual Dividend /

Current Stock Price

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Conclustion

Compare 2013 to 2012

Total assets : Increase 3297.5 million dollars

Acid Test Ratio and Current Liabilities were better

Debt-Equity Ratio was worth

Financial problem more and more serious

Gross Profit Margin was decreased

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Reference

Moore J. Tribal Knowledge: Business Wisdom Brewed from the Grounds of Starbucks Corporate Culture[M]. Kaplan Publishing, 2006.

  Dambolena I G, Khoury S J. Ratio stability and corporate

failure[J]. The Journal of Finance, 1980, 35(4): 1017-1026.   Financial Statement 1 : Income Statement of Starbucks at

the year 2012-2013.: Starbucks Annual Report, 2013   Financial Statement 2 : Balance sheet of Starbucks at the

year 2012-2013 Starbucks Annual Report, 2013   Financial Statement 3 : Cash Flows of Starbucks at the year

2012-2013 Starbucks Annual Report, 2013