Accounting and Finance for Managers: Financial Analysis Report 2024

This report offers a comprehensive financial analysis of three major companies: Green Core Group plc, Hilton Food Group plc, and Premier Foods Plc. The report begins with an introduction that highlights the importance of financial ratios and growth strategies, objectives, and priorities of the companies. Section A delves into the individual strategic visions and marketing plans of each company, followed by a detailed examination of financial and non-financial ratios, including ROE, ROCE, net profit margin, gross margin, EBIT, collection period, credit period, current ratio, net asset turnover, and shareholder fund per employee, and total assets per employee. Section B explores internal and external financial resources, such as retained earnings, asset transfers, equity shares, debentures, term loans, and preferred stock, and their impact on financing. The report concludes by summarizing the key findings and implications of the financial analysis, providing a comparative assessment of the companies' financial performance and strategic approaches.

Accounting and Finance for Managers

Contents
INTRODUCTION...........................................................................................................................3
MAIN BODY...................................................................................................................................3
SECTION A.....................................................................................................................................3
SECTION B...................................................................................................................................10
CONCLUSION..............................................................................................................................12
REFERENCES..............................................................................................................................13

INTRODUCTION
The whole report depends on the critical integration of various firms: Green Core Group plc,
Hilton Food Group plc and Premier Food Plc that are top rivals in the same sector. The very first
chapter identifies the study of ratios and growth strategies, priorities and objectives of these
firms, whereas other sections address lengthy internally and externally financing channels and to
what degree deep origin financing impacts shareholders.
MAIN BODY
SECTION A
1a
Green core Group Plc: The vision of the company to raise competition throughout the
increasingly increasing food economy depends on two main facets: enhancing the service
portfolio and allowing customers to purchase more (Canziani,, 2014). The marketing plan is to
increasingly improve their importance to consumers by driving sales via a common value chain,
raising values through their portfolios, and make the customers' lives simpler. The achievement
of the strategic purpose of the Company relies on multiple main features: improved food safety,
core persons, Green core Reputation and Conservation Business. To adopt this plan, a large and
competent endeavour marked by a mutual contribution to the success of the Green core Route
organisation is required.
Hilton Food Group Plc: For a long time, the firm has been a creative corporation with sound
principles. What drives their consumers is the institution's reputation for growth. And their trust
in long-term partnerships has spurred our growth globally. The aim of the organisation is to
guarantee the profitability of the retailer leaders in the industry over their competitors. As a
company, the attainable mission is to rely on total teamwork. The determination, energy and
ability of the organisation to do all it can to help the partners of the business prosper. One
mission, one purpose, one goal that is shared. Organizational individuals are in the centre of
anything businesses do. The company's culture was always distinctive and significant. The
values of the organisation define the ways in which we perceive them as an organization and the
way in which we act as people. Company workers work as collaborators, focused on shared
goals and accepted priorities, to help stakeholders. These habits are the origin and fundamental
of our culture.

Premier Foods Plc: The company's mission means that what they have to achieve here is to make
excellent food that their consumers love, tasty food that is easy to prepare and available in
diverse formats. This explains why in 94 percent of total British communities, buyers find their
brands (Brown, 2014). Company embraces its esteemed labels and excellent products, and its
aim is to illustrate how corporate food is at the heart of how good a partner does every day.
Company is committed to creating a truly wonderful workplace. The shared values of the
organisation provide individuals with a simple equation basis and help instruct them in the
manner they conduct stuff, as well as challenge each other to represent them every day.
Remarkable progress has been made over the last 3 years in implementing the Group's principles
and priorities around the company, increasing engagement in cooperation and contact with
workers, and strengthening training in field.
1b
Financial and non-financial ratios:

ROE using Net income (%)-
Analyses- On the basis of the above table, it may be claimed that there is still a 19.12 percent rise
in revenues and profits spent in the situation of Green Core company compared to other
corporations. Excluding this the proportion of Hilton Corporation could be seen to have reduced
by 2.96% in 2020. The performance of Premier Company is poor compared to all businesses in
comparison to the above ratio; this is due to higher operational costs.
ROCE (%)
Analysis- As far as the Green-Core company is concerned, it can be estimated that its
performance has increased by a significant amount in the year 2020 compared from the year

2019. In contrast, due to higher prices, Premier Food Company suffered an unfavourable net
profit of about -5.18 percent. Together with the steady performance of this Hilton snack food
company over these three years, it will be a desirable situation (Frezatti, Carter and Barroso,
2014).
Net profit margin:
Analyses: Every three years, both Green Core Group and Premier Food firms have same
profitability. Along with Premier food company in a consistent fashion is well off than most
businesses. In another side, compared to both companies, the performance of Hilton's food
business are poor. This is attributed to higher sales rates and declining profits.
Gross margin-
Analyses: Hilton Food Company is able to support its earnings on an annualized average that
indicates its performance until debt and taxes are constant. Green Core Corporation and Premier
Food Company, but at the other hand, experienced negative growth in 2019 and increased their
performance in a professional manner in 2020.
EBIT-
Analyses: In consideration of the borrower span, this can be claimed that, opposed to the other
two firms, Premier Company is in a global optimum to recover its working capital inside a lesser
amount. The Hilton Food Manufacturer, but at the other side, is taking forever to reclaim its debt
holders. Such as the Green Key company, the back pain of better spent was shortened in 2020
compared to 2019 in a shorter period.
Collection period:
Analyses- On the basis of the above chart, this can be stated that throughout the situation of
Green core Company, yields on equity have increased in the 2019 and 2020 years. That shows

that the business listed above has dramatically improved its change efficiency. The performance
of Hilton Company in the years 2019 and 2020, but at the other side, is strong, which reveals that
they've been capable of generating decent returns on equities. In the situation of the Premier food
company, their productivity can be judged as being too low relative to all other companies.
Credit period:
Analyses- Both Green Core and Hilton Food have similar redemption cycles, which both clear
up their commitments within that amount of time. Since it takes extra time for Hilton Food plc to
resolve its responsibilities (Marquardts and Zur, 2015).
Current ratio:
Analyses: The optimum current ratio is commonly assumed to be 2:1, but from the
aforementioned chart it can be viewed that certain Green Core plc is likely to retain this ratio
throughout the period-2019. Although the rest of the companies were hesitant to do so leading to
increased current commitments.
Net assets turnover ratio
Analysis- This can be seen on the basis of the above map that the Hilton Snack Food business
has a healthy ratio as it is prepared to handle its assets with less timeline and cost. Although
Premier nutrition has a lower proportion, it states that its cash cannot be regulated by the firm
(Samkin and Schneider, 2014).
Shareholder fund per employee-
Analysis- There is a substantial difference between the two companies, as Premier Food
Company has powerful staff assets that are around four times higher than the rest of the two
companies.

Total assets per employee-
Analysis- In fact, there is a significant difference between both companies and the primary food
company has ample workforce reserves and is around five times larger than most of the two
companies.
1 c
It can be argued that the Green-Core Members rely is the best overall in results on the basis of
the above financial analysis of all 3 firms. As it is designed to achieve higher profits and yields
in an optimised fashion, this business has by far the most business opportunities.
Finance incentive-this is a case in which buyers have the right to purchase anything which, with
the exception of prospects, has the ability to acquire benefits (Grifell-Tatjé and Lovell, 2015).
The key to generating wealth by working is the realisation of the benefits of, and also how to
manage, money. In contrast, the Green Core Community gives customers a larger investing
incentive, as the business will generate better returns in the near future.
SECTION B
2a
Internal financial resources: However, the term 'funding of existing factors' shows the very
continuing presence of financing. In comparison to financing, this is the financing or capital that
is system having by companies, like loans made externally by financial institutions. The internal
stream of finance is tax preservation, asset/resource purchases and extensive leverage over
working capital funds. Some primary debts funds open to agencies in this regard are:
Retained earnings: these accrued gains are being shown in the income statement, for the main
explanation that they too are final outcome/profits of a company, are looked to as an external
source of stability for companies (Atrill, McLaney and Harvey, 2014). After the dividend has
also been charged to a owners or buyers of the shares, retained earnings could be defined as
income left over. As there is no forced growth, such as lengthier loans and liabilities, residual
earnings are a lengthier source of funding for a company. Retained earnings, like borrowed

funds, are also not differentiated by a fixed interest commitment or instalment in the series
incarnations.
Transfer of Real Assets: Another internal funding source is the collection of corrected. They find
it an inherent source of funding from the disposal of properties when a business that sells its
meaningful and also increase its strength is being used domestically to support capital needs.
This will serve as longer-term borrowing, depending on what sort of assets are being sold. Note
that owning property, houses or facilities will contribute to greater and prolonged funding needs.
In comparison, looking for fixed cost registers on a regular basis and discovering assets that are
nowhere in use or are already obsolete, etc., is a wise thing. Such shares can be exchanged as
soon as some particular incident happens, so that the cost of the property will be less diluted.
External Finance Outlets: In fact, the term 'existing financial resources' represents the basic
nature of funding. Equities, preferred shares, stocks, cash credit, venture capital, leasing, lease
sales, industrial loans, cash credit, taking into account, etc that are existing sources of funding.
Via external sources, as compared to the residual income generated locally in economic
activities, we mean capital accumulated within the organisation (Accounting, 2014). Equity
Shares: Equity capital for major companies is a popular way of gleaning funds. The solution
cannot be used by all organisations because it is governed by several legislation. A fundamental
feature of the stake in the company is the 'sharing of rights of ownership,' and therefore the rights
of stockholders are limited to a certain extent.
Debentures: These are another common method of finance utilised by firms that prefer equity
debt. A stronger way of lending than bonds is considered to be debt securities. It really doesn't
exert stockholder control. The tax earned to the receiver of the gain is tax-free. The balance of
the budget deficit phase is similar to the problems of equity. It is still distributed to the wider
populace and it is also important to comply with the required regulations. Debt instruments also
require some issuance costs which are protected by the object's other capital.
Term Loans: The features of loan amount are rather similar to convertible notes obligations,
although the borrowing expenses are not as high and are provided by the banking entity. In this
the person is not involved. The bank is carrying out a comprehensive review of the company's

finances and financial strategies to assess the debt interest capability of the company. These
loans are covered by other assets as well.
Preferred Stock: The assets of common shares and preferred shares are securities. These are
called preferred but even at the stage of insolvency, they have took priority over’s stated in terms
of the allocation of income and capital (Horngren, Datar and Rajan, 2015). When this is paid out
the payout on a certain type of preferred stock, called cumulative preferred shares, will be
accrued. Payouts for such distributions can be overdue, but they can also be skipped.
2b
In all these chosen businesses, it is the most popular idea of permanent funding. This is quick to
use business residual profits, and this has its implications on existing stakeholder rights. In this
respect, the report is a partial debate on how this origin will impact corporate responsibility in
the case of a Green Core Community company:
Stockholders or customers: the use of capital gains will influence investors' total equity as well
as the faith of customers because capital gains are primarily for the allocation between
shareholders of the firm (Andon, Baxte and Chua, 2015).
Suppliers and Lenders: The use of retained earnings will impact the reputation of the business
among supplies and borrowers, as this reveals the inefficiencies of the business in realistic
existence.
Employees: The utilisation of retained profits specifically influences the wealth per director of
the organization. A reduction in wealth each worker will affect the confidence of workers in the
success of the business and contribute to a spike in the amount in employees who leave.
CONCLUSION
The foregoing report asserted that the components of corporate finance serve as an essential part
of each company's government. Companies are built up on capital, but they are not directly
impacted by the organisation since managers do not own the money. By appropriately
accounting for the revenue and acquisitions of the business, management will control the
financing stream and supervise the business as a practise.

REFERENCES
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