DISCUSSION

INCOME STATEMENT

APOLLO FOOD HOLDINGS

For the first income statements in the table shown for Apollo Foods Holdings are for 2012 and
2013. First, we see that revenue increased from 2012 to 2013, so that is initially a good sign
for Apollo Foods Holdings. It would be good to know how much sales changed. Under
revenue, we can see that the items are Profit before tax, Profit for the year and Gross profit and
Total comprehensive income for the year. By looking at the table, you can see that the 4 items
rinse constantly from 2012 to 2013. Under expenses which is Income tax expenses, we can see
that the items also increase from 2012 to 2013 as you can see in the table.. Since we are doing
common size analysis, we want to the shown the items growth rate in stated as a percentage as
you can see in the table. Compare to 2013 and 2014 as shown in the table, we can see the 5
items are Other income, Total comprehensive income for the year, Profit for the year, Selling
and distribution expenses and Earnings per share. Under revenue, we can see that the items are
Other income, Total comprehensive income for the year, Profit for the year and earning per
share. By looking at the table, you can see that the 4 items rinse constantly from 2013 to 2014..
Under expenses which is Selling and distribution expenses, we can see that the items also
increase from 2012 to 2013 as you can see in the table.

NESTLE MALAYSIA COMPANY

For the first income statements in the table shown for Nestle Malaysia Company are for 2012
and 2013. First, we see that revenue increased from 2012 to 2013, so that is initially a good
sign for Nestle Malaysia Company. Under revenue, we can see that the items are Profit for the
year and Profit before tax. By looking at the table, you can see that the 2 items rinse constantly
from 2012 to 2013. Under expenses which are Finance income, Income tax expenses and Result
for operating expenses we can see that the items also increase from 2012 to 2013 as you can
see in the table. Since we are doing common size analysis, we want to the shown the items
growth rate in stated as a percentage as you can see in the table. Compare to 2013 and 2014 as
shown in the table, we can see the items are Net finance, Finance costs, Selling and distribution
expenses, and Cost of sales and Revenue. Under revenue, we can see that the items are Net
finance, Revenue and Cost of sales. By looking at the table, you can see that the 3 items rinse
constantly from 2013 to 2014. Under expenses which is Selling and distribution expenses
Finance costs, we can see that the items also increase from 2012 to 2013 as you can see in the
table.

EKA NOODLES BHD

For the first income statements in the table shown for Eka Noodles are for 2012 and 2013. First,
we see that revenue increased from 2012 to 2013, so that is initially a good sign for Nestle
Malaysia Company. Under revenue, we can see that the items are Profit or loss from operation,
Profit or loss before taxes and Other income. By looking at the table, you can see that the 1
items rinse constantly and 2 items decrease from 2012 to 2013. Under expenses which are
Finance cost and Distribution and administration expenses we can see that 1 items increase and
1 items decrease from 2012 to 2013 as you can see in the table. Since we are doing common
size analysis, we want to the shown the items growth rate in stated as a percentage as you can
see in the table. Compare to 2013 and 2014 as shown in the table, we can see the items are
Distribution and administration expenses, Cost of sales, Finance cost, Other income and Taxes
income. Under revenue, we can see that the items are Cost of sales, Other income and Taxes
income. By looking at the table, you can see that the 2 items rinse and 1 items are decrease
constantly from 2013 to 2014. Under expenses which is Distribution and administration
expenses and Finance cost, we can see that the items also increase from 2012 to 2013 as you
can see in the table.

We can conclude that for the 2 company, revenue increase due to the demand for the product
thus this increase the sale. There are one company that had decrease in revenue. This is due to
the reason for this case is unsuitable marketing strategies. Meanwhile for expenses increase
due to the many production of new products.
BALANCE SHEET

APOLLO FOOD HOLDINGS

For the first balance sheet statements in the table shown for Apollo Foods Holdings are for
2012 and 2013. First, we see that assets and liabilities increased from 2012 to 2013, so that is
initially a good sign for Apollo Foods Holdings. Under assets, we can see that the items is
Available for sales investment. By looking at the table, you can see that the items rinse
constantly from 2012 to 2013. Under liabilities, which are Income tax payable, Prepayment,
Other receivable and deposit and Retirement benefit obligation, we can see that the 4 items
also increase from 2012 to 2013 as you can see in the table. Since we are doing common size
analysis, we want to the shown the items growth rate in stated as a percentage as you can see
in the table. Compare to 2013 and 2014 as shown in the table, we can see the items under assets
are Cash and cash equivalent and Total current asset. By looking at the table, you can see that
the 2 items rinse constantly from 2013 to 2014. Under liabilities, we can see that the items are
Total current liabilities and Trade and other payable. By looking at the table, you can see that
the 2 items rinse constantly from 2013 to 2014. For asset increasing this is due to the company
stable financial statement. Meanwhile, for the increasing in the liabilities this is due to the
ability of the company to repay their debt are decreasing.

NESTLE MALAYSIA COMPANY

For the first balance sheet statements in the table shown for Nestle Malaysia Company are for
2012 and 2013. First, we see that assets and liabilities increased from 2012 to 2013, so that is
initially a good sign for Nestle Malaysia Company. Under assets, we can see that the items are
Current tax asset, Trade and other receivable and Investment in an associate. By looking at the
table, you can see that the items rinse constantly from 2012 to 2013.This is due to the company
stable financial statement. Under liabilities, which are Loans and borrowings and Total current
liabilities, we can see that the 2 items also increase from 2012 to 2013 as you can see in the
table. This is due to the ability of the company to repay their debt are decreasing. Since we are
doing common size analysis, we want to the shown the items growth rate in stated as a
percentage as you can see in the table. Compare to 2013 and 2014 as shown in the table, we
can see the items under assets are Total non-current asset and Property, plant and equipment.
By looking at the table, you can see that the 2 items rinse constantly from 2013 to 2014. Under
liabilities, we can see that the items are Employee benefit, Loans and borrowings and Current
tax liabilities. By looking at the table, you can see that the 3 items rinse constantly from 2013
to 2014. For asset increasing this is due to the company stable financial statement. Meanwhile,
for the increasing in the liabilities this is due to the ability of the company to repay their debt
are decreasing.

EKA NOODLES BHD

For the first balance sheet statements in the table shown for Eka Noodles Bhd are for 2012 and
2013. First, we see that assets and liabilities increased from 2012 to 2013, so that is initially a
good sign for Nestle Malaysia Company. Under assets, we can see that the items are Inventories
and Deferred taxation. By looking at the table, you can see that the items rinse constantly from
2012 to 2013.This is due to the company stable financial statement. Under liabilities and equity,
which are Loans and borrowing, Current taxes liabilities and Reserve, we can see that the 3
items also increase from 2012 to 2013 as you can see in the table. Since we are doing common
size analysis, we want to the shown the items growth rate in stated as a percentage as you can
see in the table. Compare to 2013 and 2014 as shown in the table, we can see the items under
assets is Other receivable, deposit and prepayment. By looking at the table, you can see that
the items rinse constantly from 2013 to 2014. Under liabilities, we can see that the items are
Hire purchase, Reserve, Hire purchase payable and Provision for taxation. By looking at the
table, you can see that the 4 items rinse constantly from 2013 to 2014.

We can conclude that the increasing in asset for 3 company is due to the company stable
financial statement and capital for the three company increase by years. Meanwhile the liability
and equity for 2 company also increase because Retirement costs for current employees are
recorded. These costs will not be paid until an employee retires in a future accounting period.
There are one company that had decreasing in liabilities for Eka Noodles. The reason for this
case are the profit of the company is increasing.