Strategic Goals and Performance Analysis of Greencore Group, Hilton Food Group, and Premier Foods

This review contains a detailed review and appraisal of three companies: the company of that same Green-Core business, this same Hilton Food Company as well as the Premium Food Group, both of which belong to almost the same supply chain and therefore are top competitors. The ratio analysis and business strategies, aims and priorities of these undertakings are found even in the first segment, while the section two discusses all primary and secondary sources through lengthy financing.

Accounting
and
Finance for Managers

Table of Contents
INTRODUCTION...........................................................................................................................3
PART A...........................................................................................................................................3
1a. Strategic goals for each company, including main strategic priorities and measurable
success measures in terms of financial development, financial stabilisation and economic
condition:.....................................................................................................................................3
1b.Perfromance analysis:.............................................................................................................4
1c. EVALUATION....................................................................................................................14
SECTION B...................................................................................................................................14
2a. The key sources of long-term internally and externally funding applicable to the businesses
listed are:....................................................................................................................................14
2b. Why long-term financing impacts current stakeholder interests........................................15
CONCLUSION..............................................................................................................................16
REFERENCES..............................................................................................................................17

INTRODUCTION
This review contains a detailed review and appraisal of three companies: the company of that
same Green-Core business, this same Hilton Food Company as well as the Premium Food
Group, both of which belong to almost the same supply chain and therefore are top competitors
(Kimmel, Weygandt and Kieso, 2018). The ratio analysis and business strategies, aims and
priorities of these undertakings are found even in the first segment, while the section two
discusses all primary and secondary sources through lengthy financing.
PART A
1a. Strategic goals for each company, including main strategic priorities and measurable success
measures in terms of financial development, financial stabilisation and economic
condition:
Greencore Group Plc: In such a increasing food market, the business's desire to boost
production relies on 2 core features: widening its product proposition and motivating consumers
to buy more. The strategy of the company is therefore to reinforce our relevance to the buyers by
pushing income through a shared supply chain, increasing value across their accounts, along with
doing more for clients. The accomplishment of the group's strategic aim depends on 4 core skills:
fresh food, core people, Greencore honesty and firm's performance. The execution of this
program involves a broad and knowledgeable organisation called Greencore Path, made possible
by a shared dedication and doing trade.
Hilton Food Group Plc: For something like a long time the business seems to have been a
lively company with high expectations. The company's reputation for success is what draws its
clients. Although their faith in lengthier alliances has powered their rise in multinationals. The
corporation's concern is to establish that the company's corporate partners exceed their rivals.
The company's goal as a corporation is Absolute Coordination. Business's devotion, engagement
and desire to do whatever it can to make its workers succeed. One job, one intent, one shared
aim. Organizational personnel are in the core of all the company does. Corporate national
heritage was always separable and important. The company's principles explain the results in
which they think see themselves as an entity and how they behave as individuals. Business staff,
based on common principles and established objectives, act as partners-supporting partners.

Premier Foods Plc: The company purpose guarantees them the great food which their big
companies enjoy, food which is nutritious, easy to cook and exist in various types, what they
have to do about that. That's also why clients see their brands in nearly 94% of the overall
members of the British family. The firm promotes famous brands and great products, and even
its purpose is to show how well the food agency is at the heart of how a collaborator does it
successfully. The organisation is committed to building a genuinely stunning operational site.
The organization's mutual principles provide workers with a collective decision-making process
and serve to motivate others mostly in manner in which they do jobs, and also force one another
to incorporate them into everyday operations. Over the past 3 years, substantial development has
also been accomplished in integrating the business's principles and priorities within the
organisation, growing development in collaboration and communication with employees, and
reinforcement of preparation in aspects such as leadership (Levy, 2015).
1b.Perfromance analysis:

Financial and non-financial ratios:

1. ROE using Net income (%)-
3/1/2018
6/1/2018
9/1/2018
12/1/2018
3/1/2019
6/1/2019
9/1/2019
12/1/2019
3/1/2020
-10
-5
0
5
10
15
20
25
30
35
40
GREENCORE GROUP PLC
HILTON FOOD GROUP PLC
PREMIER FOODS PLC
Interpretation- According to the above table, it can be observed that in 2019 as well as 2020
words, the returns on earnings in the Greencore sense has improved. This means that there is still
a significant improvement in the productivity of the aforementioned company that produces
returns. From the other hand, the Hilton Company's performance was stable in the years 2019
and 2020, suggesting that they managed to achieve respectable equity yields. It may be measured
throughout the Premier Food Business sense that now the productivity of that same Premier Food
Corporation will be too poor compared to the above of most other businesses (Lusardi and
Mitchell, 2017).
2. ROCE (%)
3/1/2018
5/1/2018
7/1/2018
9/1/2018
11/1/2018
1/1/2019
3/1/2019
5/1/2019
7/1/2019
9/1/2019
11/1/2019
1/1/2020
3/1/2020
0
5
10
15
20
25
2.58
4.8
19.12
12.43 11.98
9.02
2.94
1.16
3.37
GREENCORE GROUP PLC
HILTON FOOD GROUP PLC
PREMIER FOODS PLC

Interpretation: According to the aforementioned figures as well as graph, it was found that,
relative to other firms, Green Core offers a better profitability ratio, which is about 19.12
percent. With only one exception being Hilton Business ratio decreased by about 2.96 percent in
the period-2020. The productivity of Premier Corporation is expensive compared to so many
firms, referring to above proportion, which is due to increased capital expenditures.
3. Net profit margin:
3/1/2018
6/1/2018
9/1/2018
12/1/2018
3/1/2019
6/1/2019
9/1/2019
12/1/2019
3/1/2020
-6
-4
-2
0
2
4
6
8
10
0.53 0.75
7.48
2.52 2.63 2.382.55
-5.18
6.33
GREENCORE GROUP PLC
HILTON FOOD GROUP PLC
PREMIER FOODS PLC
Interpretation: In so far as the Green-Core Market is saturated, it may be confirmed that their
effectiveness during the year 2020 relative to last year 2019 is already improved by a significant
amount. In comparison, owing to higher prices, Premier Food would have an adverse net profit
of around -5.18 percent. It would be a nice condition, despite the increasing success of this
Hilton Food Company during those 3 years.
4. Gross margin-

3/1/2018
6/1/2018
9/1/2018
12/1/2018
3/1/2019
6/1/2019
9/1/2019
12/1/2019
3/1/2020
0
5
10
15
20
25
30
35
40
45
50
31.12 30.23
33.84
11.93 12.69
16.17
40.42
44.12 40.94
GREENCORE GROUP PLC
HILTON FOOD GROUP PLC
PREMIER FOODS PLC
Interpretation: In all 3 years, Green Core business as well as Premier Supermarket chain had the
same productivity. Like Premier Food Company, in such a manner similar, it's stronger than
most other businesses. In another extreme, relative to all firms, the performance of Hilton's
supermarket chain are weak. This is responsible for higher sales rates and dropping earnings.
5. EBIT-
3/1/2018
6/1/2018
9/1/2018
12/1/2018
3/1/2019
6/1/2019
9/1/2019
12/1/2019
3/1/2020
0
2
4
6
8
10
12
1.84 2.04
6.73
2.58 2.8 3.08
8.48
0.55
11.25
GREENCORE GROUP PLC
HILTON FOOD GROUP PLC
PREMIER FOODS PLC
Interpretation: Hilton Food Corporation is likely to maintain its profits on an annual basis until
the amount of constant tax and interest demonstrates its growth. Green Central Business as well
as the Premier Food Corporation, from the other side, observed a steady decline over the period-
2019 as well as productivity gains in-2020 as well.
6. Collection period:

3/1/2018
6/1/2018
9/1/2018
12/1/2018
3/1/2019
6/1/2019
9/1/2019
12/1/2019
3/1/2020
0
5
10
15
20
25
30
35
40
30
34
26
30 31
37
24
29 27
GREENCORE GROUP PLC
HILTON FOOD GROUP PLC
PREMIER FOODS PLC
Interpretation: Premier Business may be claimed that it is successful in recovering the
receivables from other 2 firms within a shortened time span in view of the debtor’s payment
period. Although Hilton Food Company tries to reimburse its bond holders for quite a bit longer.
In fact, Green Core Company has been able to decrease the turnaround time of trade debts
throughout a shortened duration in 2020 relative to 2019 (Masini and Menichetti, 2012).
7. Credit period:
3/1/2018
6/1/2018
9/1/2018
12/1/2018
3/1/2019
6/1/2019
9/1/2019
12/1/2019
3/1/2020
0
10
20
30
40
50
60
70
47 50 54
59
65 65
GREENCORE GROUP PLC
HILTON FOOD GROUP PLC
PREMIER FOODS PLC
Interpretation: Both Green Core Business and Hilton Supermarket Chain have identical payout
periods, both under the same timeframe, clearing their trade-creditor obligations. Hilton Food
corporation takes more time to meet its brief commitments.
8. Current ratio:

3/1/2018
6/1/2018
9/1/2018
12/1/2018
3/1/2019
6/1/2019
9/1/2019
12/1/2019
3/1/2020
0
0.5
1
1.5
2
2.5
0.75
2.01
0.69
1.2 1.23
1.05
0.78 0.78
0.98 GREENCORE GROUP PLC
HILTON FOOD GROUP PLC
PREMIER FOODS PLC
Interpretation: In the above illustration, this would be seen on the suggested current ratio
generally presumed to be 2 which Green Core plc can only maintain a very proportion
throughout the period-2019 at that same level. While other companies were reluctant to do so
due to the higher financial commitments.
9. Net assets turnover ratio
3/1/2018
6/1/2018
9/1/2018
12/1/2018
3/1/2019
6/1/2019
9/1/2019
12/1/2019
3/1/2020
0
1
2
3
4
5
6
7
1.49 1.81 2.06
6.53
5.56
3.58
0.42 0.42 0.32
GREENCORE GROUP PLC
HILTON FOOD GROUP PLC
PREMIER FOODS PLC
Interpretation: This can be seen on the basis of the above map that perhaps the Hilton Food
Group business has a better combination as this is prepared to handle its assets with less timeline
and cost. Although Premier food seems to have a lower proportion, it estimates that its cash
cannot be regulated by the firm.
10. Gearing Ratio:

Interpretation: This graph shows that the financial leverage of Green Core as well as Hilton have
increased over 3 years, although the financial leverage of Premier Foods has declined and over
period as well as the financial leverage too has declined. This means the Premier Business has a
far more productive capital structure since it has a smaller range of gearing compared to others.
Non-financial ratios:
11. Shareholder fund per employee-
3/1/2018
6/1/2018
9/1/2018
12/1/2018
3/1/2019
6/1/2019
9/1/2019
12/1/2019
3/1/2020
0
50
100
150
200
250
300
350
400
450
58 64
26
44 38 38
234 230
404
GREENCORE GROUP PLC
HILTON FOOD GROUP PLC
PREMIER FOODS PLC
Interpretation: There is a big development of various firms, since Premier Food Group has
strong recruiting funds which are almost 4 times greater than those of the majority of these two
companies.
12. Total assets per employee-

3/1/2018
6/1/2018
9/1/2018
12/1/2018
3/1/2019
6/1/2019
9/1/2019
12/1/2019
3/1/2020
0
100
200
300
400
500
600
700
800
167 173
100116 121
181
540 533
729
GREENCORE GROUP PLC
HILTON FOOD GROUP PLC
PREMIER FOODS PLC
Interpretation: That much however there is a substantial gap between two firms and there are
enough staff reserves in the prime food manufacturer along with about 5 times more than the
majority of two companies.
1c. EVALUATION
This can be claimed, mostly on grounds of the above-mentioned financial review of all three
firms that perhaps the Green-Core Group Business ranks best in terms of performance. As it is
built to produce more revenue and dividends in an optimised fashion, this sector has the biggest
investment potential (Mesa, Molenaar and Alarcón, 2019).
Investment opportunity is indeed a situation wherein the buyer has the potential to benefit
something that has the likelihood of gaining with exception of chance. The secret to creating
wealth by functioning is to understand the advantages of, as well as how to handle, money. Here
the Green Core Ecosystem offers better investment opportunities for consumers as the business
will produce greater yields in generations to follow.
SECTION B
2a. The key sources of long-term internally and externally funding applicable to the businesses
listed are:
In fact, the term "internal factors via which finances are produced by economic system a really
ongoing existence of finance. This is borrowing/lending or resources derived directly by a
market as opposed to financing, such as loans issued by financial organizations as foreign factors

(Mihăilă, 2014). The financial capital network is income accumulation, investment/asset
disposition and comprehensive handling of capital expenditure assets. Any of the internal
organizational longer-term resources are available to businesses throughout this frame of
reference:
Retained earnings: Retained earnings/profits listed on financial statements are known as an
inherent financial source for corporations on the sole basis that they will be an institution's final
income. Retained earnings can be described as income that remain because after dividend have
been paid to the shareholders or shareholders of the stock. Working capital, aside from longer-
term rentals and obligations, are an extended source of business financing where no mandatory
maturity occurs. Retained earnings, like loaned funds, are often not characterised by a defined
obligation on loan repayments or principal payments.
Global Financing Sources: Actually, the term 'additional capital streams' illustrates the
underlying essence of finance. Equities, preference shares, bonds, debt instruments, investment
capital, financing, recruitment acquisitions, unsecured debt, cash balances, etc are secondary
financial variables. In comparison to the remaining capital generated externally throughout the
process of corporate operations, money raised beyond the group is assumed from external
sources.
Shares in Equity: For large businesses, affordable solution is a prominent method of drift-
funding. Not because all enterprises may have an option and are regulated by a variety of rules.
A main aspect of the stock holdings seems to be the division of rights of ownership, thus
restricting the desires of existing owners to the certain extent (Nielsen, Mitchell and Nørreklit,
2015).
Debentures: Another traditional method of financing used among businesses that prefer
borrowing to capital is debenture/debt securities. It is known that loans are a better way to invest
than bonds.
Sale Real Assets: A further internal source of financing is the disposal of capital properties. If a
firm that sells the property estate and still generates cash is explicitly used to support funding
requirements, it consider that it would be an inherent form of funds from the selling of
marketable securities. Regardless of the type of assets provided, these will act as longer-term
financing. Bear in mind that owning land, houses or machine tools can lead to longer-term and
broader uses of financing. Furthermore, it is prudent to periodically search for capital

expenditure lists and find properties that are further non-use or are both out of control, etc. As
soon as some real occurrence occurs, this share will be released, meaning there is much less
discoloration in stock prices.
Term loans: Its requirements are somewhat comparable to debt/debt securities, but will not
require adequate issuance costs and thus are issued by a banking agency. That was not the
recipient's issue. A thorough review of the company's capital budgeting plans is carried out by a
lending company in order to determine the firm's ability to pay off its current liabilities. Such
debts are backed by these properties as well.
Preferred Stock: Those securities carry preferred equities and bond investment attributes. They
are considered to have been preferred even though they had preference over common shares,
taking into consideration the distribution at the withdrawal point of dividend pay-outs and equity
investments. Dividends on ordinary shares of that certain sort, known as combined preferential
equity, shall be held until the same period as they are not paid out. Payments for these
distributions may also be postponed, but they may even be skipped (Papanikolaou and Wolff,
2014).
2b. Why long-term financing impacts current stakeholder interests
Retained earnings: The most popular method of lengthier finance is in all selected companies.
This makes it possible using the preserved income of the company, even though it has certain
consequences for the rights of existing stakeholders/interested parties. The foregoing is a
comprehensive discussion throughout this context about how this citation will influence the
interests of all stakeholders throughout the situation of the Green Core Group:
Stock owners or shareholders: the use of retained earnings would impact the stakeholders' overall
equity as well as investors' trust, as the cash flows are normally intended to be dispersed among
existing managers.
Suppliers and creditors: the allocation of cash flows would impact the company's image with
total cash and cash equivalents, as illustrated by the company's shortcomings in the current
realistic situation (Paton and Andrew, 2019).
Employees: The application of retained earnings directly influences the assets assigned from
each worker by the organisation. Each employee's reduced wealth can impact the performance of
the workforce of the financial success, which can lead to a growth in the proportion of
employees left unemployed.

CONCLUSION
From the aforementioned report, it has been expressed that elements of accounting and finance
play a crucial role in either top business. Companies run on money, because if management do
not own the funds, they will not have a direct market impact. Managers will monitor the influx of
resources and thus guide the course of operation by effectively paying for a company's profits
and expenditures.

REFERENCES
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making. John Wiley & Sons.
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decisions: Financial literacy and retirement readiness. Quarterly Journal of Finance, 7(03),
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Masini, A. and Menichetti, E., 2012. The impact of behavioural factors in the renewable energy
investment decision making process: Conceptual framework and empirical findings. Energy
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Management, 37(3), pp.395-409.
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Paton, S. and Andrew, B., 2019. The role of the Project Management Office (PMO) in product
lifecycle management: A case study in the defence industry. International Journal of
Production Economics, 208, pp.43-52.