Financial Performance Analysis

Running head: FINANCIAL PERFORMANCE ANALYSIS
Financial Performance Analysis
Name of the Student
Name of the University
Author Note

1FINANCIAL PERFORMANCE ANALYSIS
Executive Summary
The purpose of the project is to determine the financial position of a company by measuring the
financial performances of the Spritzer Company. Different tools of measuring the financial
performance has been utilised in this report. A water producing, packaging and bottling
manufacturing company, namely Spritzer has been selected in this report. The profitability,
liquidity and efficiency ratios have been calculated. The working capital has been calculated and
the capital structure of the company is also analysed. The stock performance analysis has also
been portrayed in this report. The report is concluded by proper discussion of the financial
position of the company with lights on all the key financial indicators.

2FINANCIAL PERFORMANCE ANALYSIS
Table of Contents
Introduction......................................................................................................................................3
Discussion........................................................................................................................................3
Competitor Analysis....................................................................................................................3
Industry Analysis.........................................................................................................................4
Financial Analysis.......................................................................................................................4
Ratio Analysis..............................................................................................................................5
Working Capital Management.....................................................................................................9
Stock Ratio Analysis..................................................................................................................12
Stock Performance Analysis......................................................................................................14
Conclusion and Recommendations................................................................................................14
References......................................................................................................................................16

3FINANCIAL PERFORMANCE ANALYSIS
Introduction
The financial performance of a company determines the financial stability of that
company. The goodwill and the stability of the business in the long run solely depend upon how
the company is performing. Financial performance therefore refers to performing all such
financial activities that helps the organisation in achieving the financial objectives in a flexible
manner. The financial performance helps in analysing about the financial condition and the
position of a given organisation at a given period of time and how are the financial indicators
performing over the time. The financial performance analysis thus involves analysing the
balance sheet and thereafter finding out about the capital structure, the working capital and the
ratio values of the organisation. In the given report the financial performance analysis of Spritzer
BHD has been done (SPTZ 2018).
Discussion
Spritzer is one of the bestselling mineral water in Malaysia. This company specifically
manufactures and distributes natural mineral water, drinking water that is distilled, flavoured
drinks, carbonated and non carbonated flavoured food drinks, sparkling natural mineral water. It
is also involved in the packaging of the water bottles. The sources of the water are pure and they
are kept clean and protected by the people of Taiping (Perak Lakshmi et al. 2016).
Competitor Analysis
The company is one of the largest producers of bottled water in Malaysia and is having
more than 40% of market share. The top competitors of Spritzer are One Water, Ocean Mineral
Water, Malee Mineral Water and Dasani. The company is dominating inspite of having these top