Accounting Statement Analysis

Running head: ACCOUNTING STATEMENT ANALYSIS
Accounting Statement Analysis
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1ACCOUNTING STATEMENT ANALYSIS
Table of Contents
Part 1..........................................................................................................................................2
Vertical Analysis of Profit and Loss Account........................................................................2
Vertical Analysis of Statement of Financial Position:...........................................................4
Calculation of Key Financial Ratios:.....................................................................................6
Part 2:.........................................................................................................................................6
Analysis of information included in the general purpose financial statements:....................6
Comparative Analysis of Income Statement:.........................................................................7
Ratio Analysis:...........................................................................................................................9
Profitability Ratios:................................................................................................................9
Efficiency Ratios:...................................................................................................................9
Liquidity ratios:....................................................................................................................10
Solvency Ratios:...................................................................................................................10
Additional industry specific benchmarks:............................................................................11
References................................................................................................................................12

2ACCOUNTING STATEMENT ANALYSIS
Part 1
Vertical Analysis of Profit and Loss Account
Revenue
Rooms Revenue $40,06,920 61.88%
Food and Beverage Revenue $9,36,497 14.46%
Functions $9,60,326 14.83%
Other Revenue $5,71,906 8.83%
Total Revenue $64,75,650 100%
Cost of Sales
Rooms Cost of Sales $8,44,634 13.04%
Food and Beverage Cost of Sales $8,07,461 12.47%
Other Cost of Sales $1,34,636 2.08%
Total Cost of Sales ( excluding personnel cost) $17,86,731 27.59%
Gross Profit $46,88,919 72.41%
Personnel Costs
Rooms $4,92,078 7.60%
Food and Beverage $4,58,716 7.08%
Administrative and General $2,97,868 4.60%
Sales and Marketing $2,22,209 3.43%
Property Management and Maintenance $1,72,763 2.67%
Total Personnel Costs $16,43,634 25.38%
Crystal Hotel Pty Ltd
Statement of Profit or Loss
For the period ended 30/ 06/ 2015
Vertical
Analysis

3ACCOUNTING STATEMENT ANALYSIS
Unallocated Operating Costs
Administrative and General $4,38,461 6.77%
I nformation Systems $3,574 0.06%
Sales and Marketing $2,00,167 3.09%
Security $53,616 0.83%
Transportation $81,020 1.25%
Property Operations and Maintenance $2,91,911 4.51%
Utilities $1,16,764 1.80%
Total Undistributed Operating Costs $11,85,514 18.31%
Operating Profit $18,59,770 28.72%
I nsurance Expense $27,404 0.42%
Depreciation and Amortisation $45,276 0.70%
I ncome Before I nterest and Tax $17,87,090 27.60%
I nterest Expense $29,787 0.46%
I ncome Before I ncome Taxes $17,57,304 27.14%
I ncome Taxes $4,92,554 7.61%
Net Profit $12,64,750 19.53%