Financial Analysis of Premier, Green Core, and Hilton Food Groups

This assignment is a detailed financial analysis of three food industry organizations: Premier Food Group, Green Core Group, and Hilton Food Group. The report begins with an introduction that outlines the competitive landscape and strategic goals of each company, including their approaches to market competition, consumer engagement, and brand promotion. Section A presents a comparative analysis of financial and non-financial ratios for the years 2018, 2019, and 2020, including ROE, ROCE, profit margins, and liquidity ratios, visualized through charts and tables. The analysis assesses each company's performance, identifying trends in profitability, efficiency, and financial health. Section B discusses various aspects of longer-term financing, although the provided text does not offer specifics on the financing methods. The report concludes by summarizing the key findings and insights derived from the financial data and strategic overviews, offering a comparative perspective on the financial health and operational effectiveness of the three companies.

Accounting
And
Finance for Managers

Contents
INTRODUCTION...........................................................................................................................3
SECTION A.....................................................................................................................................3
SECTION B...................................................................................................................................14
CONCLUSION..............................................................................................................................16
REFERENCES..............................................................................................................................17

INTRODUCTION
This assignment signifies detailed review of three organisations named as Premier food
group, Green Core Group as well as the Hilton food group these are belong to similar economy
and they are determined as a competitive firm. The analysis of ratio and improvement of
direction, aim of this kind of undertaking are assessed from first portion in addition to this
second section provide discussion regarding multiple way related to lengthier financing (De
Villiers and Maroun, 2017).
SECTION A
1a.
Green Core Group PLC in enhancing food market, the organisation need to increase
competition level on two largest part; broadening consumer offering as well as influencing user
to purchase more. In addition to this, the strategy of organisation is to reinforce relevance to
consumer that help in increasing income level through a supply chain and enhance value under
different portfolio in addition with performing different business for client. The achievement of
company aim is based on different strength such as power of individual person, cooked meal at
home, organisation performance as well as honesty of Green Core. The implementation of this
plan includes broad knowledge of business or organisation that is known as Green Core that is
shared by organisation.
Hilton food group PLC for a longer period of time, the organisation focuses on
increasing expectation level to perform their business in an appropriate manner. The success and
growth of business is depending upon its client. Therefore, the main focus is to perform their
business in an appropriate manner. The organisation duty is to aid assistance that now
organisation corporate partner emphasis on achieving competitive edge over rivalries at
marketplace. The objective of organisation is to bring absolute coordination their need is to
increase success of business organisation in future period of time. Managerial personnel focus is
on conducting their core activity of performing business in an appropriate manner. The principle
of organisation signifies the method in which they believe that entity should perform their
business in an appropriate manner. Apart from this, the organisation focuses on performing
different activity of organisation in order to satisfy its client (Halioui, Neifar and Abdelaziz,
2016). The background related to corporate ethnic was determined as a different and also

significant. The staff or organisation depend upon basic principle and make appropriate strategy
in order to make important or appropriate relation.
Premier food PLC the purpose of business organisation is to provide delicious food to
its client and also provide nutrients to their client and they focus on providing food that is easily
cooked by them during the particular phase of time period. The organisation focuses on satisfy
its client by providing them product according to their need. Therefore, the client looks their
goods in around 94% of whole part of British household. The organisation focuses on promoting
its brand with excellent or superior prices and its main purpose is to display by nutrition agency
focuses on collaboration in an appropriate manner. The company's emphasized on building
superior operational site in order to satisfy its client. The actual principle of organisation offer
worker along with taking appropriate decisions and also they focus on serving or influencing
them in order to perform their job in an appropriate manner. From past three years, the
substantial improvement has achieved along with integrating corporate principle as well as
priorities within an organisation growing improvement in order to collaborate and interact with
subordinate in an appropriate manner (Kent and Zunker, 2017).
1b
Financial and non-financial ratios:
GREENCORE GROUP PLC 28-03-2020 30-03-2019 31-03-2018
ROE adopting Net income (%) 34.66 4.55 1.72
ROCE adopting Net income (%) 19.12 4.8 2.58
Profit margin (%) 7.48 0.75 0.53
Gross margin (%) 33.84 30.23 31.12
EBIT margin (%) 6.73 2.04 1.84
Collection period (days) 26 34 30
Credit period (days) 54 50 47
Current ratio (x) 0.69 2.01 0.75

Gearing (%) 156.67 90.47 119.39
Net assets turnover (x) 2.06 1.81 1.49
Non-financial ratios 28-03-2020 30-03-2019 31-03-2018
Shareholders’ funds as per employee (th) 26 64 58
Total assets as per employee (th) 100 173 167
HILTON FOOD GROUP PLC 28-03-2020 30-03-2019 31-03-2018
ROE adopting Net income (%) 17.23 17.95 15.2
∟ ROCE adopting Net income (%) 9.02 11.98 12.43
Profit margin (%) 2.38 2.63 2.52
∟ Gross margin (%) 16.17 12.69 11.93
EBIT margin (%) 3.08 2.8 2.58
Collection period (days) 37 31 30
∟ Credit period (days) 54 50 47
Current ratio (x) 1.05 1.23 1.2
Gearing (%) 175.87 66.57 36.16

Net assets turnover (x) 3.58 5.56 6.53
Non-financial ratios 28-03-2020 30-03-2019 31-03-2018
Shareholders’ funds as per employee (th) 38 38 44
Total assets as per employee (th) 181 121 116
PREMIER FOODS PLC 28-03-2020 30-03-2019 31-03-2018
ROE adopting Net income (%) 2.77 -3.51 0.76
ROCE adopting Net income (%) 3.37 1.16 2.94
Profit margin (%) 6.33 -5.18 2.55
∟ Gross margin (%) 40.94 44.12 40.42
EBIT margin (%) 11.25 0.55 8.48
Collection period (days) 27 29 24
∟ Credit period (days) 65 65 59
Current ratio (x) 0.98 0.78 0.78
Gearing (%) 64.91 105.83 106.9
Net assets turnover (x) 0.32 0.42 0.42

Non-financial ratios 28-03-2020 30-03-2019 31-03-2018
Shareholders’ funds as per employee (th) 404 230 234
Total assets as per employee (th) 729 533 540
ROE using Net income (%)-
01/03/2018
01/06/2018
01/09/2018
01/12/2018
01/03/2019
01/06/2019
01/09/2019
01/12/2019
01/03/2020
-10
-5
0
5
10
15
20
25
30
35
40
GREENCORE GROUP PLC
HILTON FOOD GROUP PLC
PREMIER FOODS PLC
Analyses- As per above given table, it has been analysed that in year of 2019 and in 2020
the earning in context of Green Core has been increased. Therefore, it is assess that there is an
important improvement in level of productivity in above given organisation that provide returns.
In addition to this, Hilton organisation, the success of an organisation was determined as a stable
in year of 2019 as well as in 2020 that provide suggestions that they handle to accomplishing
equity yields. It has been measured that Premiere food organisation have poor level productivity
in comparison to other organisations which is given in the table above (Kian, Pourheydari and
Kamyab, 2018).

ROCE (%)
01/03/2018
01/05/2018
01/07/2018
01/09/2018
01/11/2018
01/01/2019
01/03/2019
01/05/2019
01/07/2019
01/09/2019
01/11/2019
01/01/2020
01/03/2020
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
Analysis- According to given charts as well as figures, it has been analysed that in
comparison to other organisation Green Core provides superior profitability ratio that is around a
19.12 percent. In addition to this, there is only exception related to different ratio of Hilton food
organisation that is reduced by 2.96 % in year of 2020. Therefore, deficiency related to Premium
food organisation is determined as an ineffective in relation to other organisation that is above
mentioned and that enhances capital expenses.
Net profit margin:
01/03/2018
01/06/2018
01/09/2018
01/12/2018
01/03/2019
01/06/2019
01/09/2019
01/12/2019
01/03/2020
-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

Analyses: On the basis of above given table, it has been analysed that Green Core
organisation starts to grow it has been analysed that their appropriate measures during year of
2020 in comparison to year of 2019 has increased by considerable amount. Therefore, in
comparison to other companies they higher prices impose a negative impact on revenue of
Premier food organisation that is around - 5.18 percent. It is nice for Hilton Food Company
because they increase their success in those three years (Kim Schmidgall and Damitio, 2017).
Gross margin-
01/03/2018
01/06/2018
01/09/2018
01/12/2018
01/03/2019
01/06/2019
01/09/2019
01/12/2019
01/03/2020
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
Analyses: On above mentioned 3 year, Green core organisation as well as Premium Food
organisation increases their productivity level which will be beneficial for them. In respect of
Premium food organisation, it is stronger than other organisation. In addition to this, in relation
to all organisations, the performance level of Hilton food organisation is determined as weak.
Therefore it is due to enhance rate of sales as well as dropping earning.
EBIT-

01/03/2018
01/06/2018
01/09/2018
01/12/2018
01/03/2019
01/06/2019
01/09/2019
01/12/2019
01/03/2020
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
Analyses/interpretation- Hilton food organisation is capable to retain profit on annual
basis until amount related to constant depreciation and also for amortization demonstrate or
determine its level of growth. In addition to this, Green Core organisation and also premium food
organisation focuses on observing a steady reduced in year of 2019 and also they determine
sustainable production in year of 2020.
Collection period:
01/03/2018
01/06/2018
01/09/2018
01/12/2018
01/03/2019
01/06/2019
01/09/2019
01/12/2019
01/03/2020
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
Analyses- Premium organisation claimed that it is determined as a successful in
recovering receivables from another organisation within short period of time in context of
payment of credit period. In addition to this, Hilton food organisation agrees to reimburse for a

longer period of time. In addition to this Green food organisation is capable to reduce time
related to turn around of trade in short period of time in 2020 in context of 2019.
Credit period:
01/03/2018
01/06/2018
01/09/2018
01/12/2018
01/03/2019
01/06/2019
01/09/2019
01/12/2019
01/03/2020
0
10
20
30
40
50
60
70
47 50 54
59
65 65
GREENCORE GROUP PLC
HILTON FOOD GROUP PLC
PREMIER FOODS PLC
Analyses- Both Green Core organisation and also Hilton food organisation possess
identical payout period in which there are same time frame that provide legal policy. Hilton food
organisation consumes more time to accomplish brief commitments.
Current ratio:
01/03/2018
01/06/2018
01/09/2018
01/12/2018
01/03/2019
01/06/2019
01/09/2019
01/12/2019
01/03/2020
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
Analyses: above given information, it has been analysed that the current ratio is presumed
to be 2 in which Green Core PLC only maintain such kind of ratio in year of 2019 in this level
where another organisation focuses on meeting higher obligation given in present period of time.

Net assets turnover ratio
01/03/2018
01/06/2018
01/09/2018
01/12/2018
01/03/2019
01/06/2019
01/09/2019
01/12/2019
01/03/2020
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
Analysis- it has been analysed that, on the given information, the Hilton food
organisation possess healthier combination as they focuses on managing assets in less time
period and also in less cost. In addition to this, Premium Food organisation possesses lower
proportion and cash is not regulated or controlled by organisation.
Shareholder fund per employee-
01/03/2018
01/06/2018
01/09/2018
01/12/2018
01/03/2019
01/06/2019
01/09/2019
01/12/2019
01/03/2020
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
Analysis: there is a big or largest gap among organisation like Premium food organisation
possess superior recruiting finance that are around three times larger than maturity of other two
organisations.