Accounting for Managers ACFI5020 - Analysis of Hotel Chocolat's Financial Achievements

Accounting for
Managers ACFI5020

Contents
Contents...........................................................................................................................................2
INTRODUCTION...........................................................................................................................1
MAIN BODY..................................................................................................................................1
Task 1...........................................................................................................................................1
Task 2...........................................................................................................................................4
Task 3...........................................................................................................................................6
Task 4...........................................................................................................................................7
Task 5...........................................................................................................................................7
CONCLUSION................................................................................................................................8
REFERENCES................................................................................................................................9

INTRODUCTION
Firm's monetary assessment can reveal data about a firm’s revenue, stability, operating
excellence, and viability (Alsharari and Abougamos, 2017). Hotel Chocolat plc is a British
chocolates and bean firm with over 100 stores across the country. The current study offers a
detailed analysis of the company's fiscal achievements. An overview of the officer’s
management is included in the latest presentation, and also information on possible threats which
could affect the proportion cost and schedule.
MAIN BODY
Task 1
Calculation of ratios
HOTEL CHOCOLAT
2019 2020 2021
Liquidity
ratio
Current assets 28029 51531 55554
Current
liability 21153 38271 52209
Inventory 12810 13916 32038
Quick Assets 15219 37615 23516
28029/21153 51531/38271 55554/52209
Current ratio
Current assets /
current liabilities 1.33:1 1.35:1 1.06:1
(28029-12810)/21153
(51531–
13916)/38271 (55554-32038)/55029
Quick Ratio
(Current Assets -
Inventory) / Current
Liabilities 0.72 0.98 0.45

Profitability
ratio
Employed
Capital 53040 104267 113806
PBIT 10929 -7541 7824
(10929/53040)*100 (7457/104267)*100 (7824/113806)*100
Return on
capital
employed
PBIT/Employed
Capital 20.61% -7.23% 6.87%
Profit after tax 10929 -7457 5685
Shareholder's
Equity 49330 66990 71688
10929/49330 -7457/66990 5685/71688
Return on
Equity
Profit after tax /
Shareholder's Equity 22.15% -11.13% 7.93%
Cost of Sales 45140 53256 62877
Sales 132480 136290 164551
(132480-
45140)/132480*100
(136290-
53256/136290)*100
(164551-
62877/164551)*100
Gross
Margin COGS/Total Sales 65.93% 60.92% 61.79%
Net Operating
profit 14061 -7541 7824
Sales 132480 136290 164551
(14061/132480)*100 (-7541/136290)*100 (7824/164551)*100
Net
Operating
profit ratio
Operating Income/
Net Sales 10.61% -5.53% 4.75%