Beruflich Dokumente
Kultur Dokumente
Wm MORRISON plc
m
ITEMS
Gross Profit
Revenue
SAINSBURY plc
2009
913
Change
%
11.61%
2008
818
2009
1,
036
18,
911
14,528
12%
12,969
671
9.6%
612
Total Assets
8,226
7.72%
7,636
Current Assets
1,066
17.1%
910
Current Liabilities
2,024
9.2%
1,853
673
10,
033
1,
591
2,
919
Change
%
2008
3.39%
1,002
6%
17,837
26.9%
530
- 0.8%
10,115
- 7.6%
1,722
10%
2,652
Inventories
494
11.76%
442
689
1.1%
681
Trade Receivables
105
11.7%
94
53%
32
1,443
- 0.8%
1,152
13,615
12%
12,151
Long-Term Loans
1,049
35.5%
774
Equity
4,520
3.24%
4,378
49
1,
728
17,
875
2,
177
4,
376
60
148
12%
132
1.1%
1,718.7
- 13%
19.10
Trade Payables
Cost of Sales
Finance Cost
N. Ordinary Shares in
issue
EPS (pence)
Profit after Tax
Market Price per Share
Dividend Paid (pence)
Depreciation
60
2,644.9
- 0.7%
2,664.3
17.39
- 16.3%
20.79
460.0
277.36 p
- 16.9%
-
554.0
233.5 p
1,7
38.5
1
6.60
2
89.0
326.5 p
4.8
13.2
5.8
20.8%
straight line
1.46%
1,703
6.1%
16,835
6.8%
2,037
- 11.3%
4,935
- 12.1%
10%
straight line
329.0
269.25 p
12.0
Source: Wm Morrison Supermarkets plc annual Financial Report 2009 and Sainsbury Annual
Financial Report 2009
Ratios
Profitability Ratios
Gross Profit =
GP/Revenue*100
Profit Margin = Profit from
Operations/Revenue*100
Assets Turnover =
Revenue/Total Assets
Sainsburys plc
2009
2008
2009
2008
913/14,528*
100
671/14,528*
100
14,528/8,226
818/12,969*
100
612/12969*
100
12,969/7,636
1,036/18,91*
100
673/18,911*
100
18,911/10,033
1,002/17,837*
100
530/17,837*
100
17,837/10,115
105/14,528*365
94/12,969*365
49/18,911*365
32/17,837*365
1,143/13,615*
365
1,152/12,151*
365
1,728/17,875*
365
1,703/16,835*
365
1,049/(4,520+
1,049)*100
774/
(4,378+774)*100
2,177/(4,376 +
2,177)*100
2,037/(4,935+
2,037)*100
1,049/4,520*100
774/4,378*100
2,177/4,376*100
2,037/4,935*100
671/60
612/60
289/148
329/132
17.39 p
20.79 p
16.6 p
19.1 p
277.30/17.39
233.50/20.79
326.50/16.60
269.25/19.10
17.39/277.30
20.79/233.50
16.60/326.50
19.10/269.25
5.8
4.8
13.20
12
17.39/5.8
5.8/277.30
20.79/4.8
4.8/233.50
16.60/13.20
13.2/326.50
19.10/12
12/269.25
Financial Management
Receivables Collection Period =
Trade Receivables/Cost of
Sales*365
Payables Payment period = Trade
Payables/ Cost of Sales*365
Gearing Ratios
Debt Ratio = Long-Term
Loans/Equity+Long-Term
Loans*100
Debt/ Equity Ratio = Long-Term
Loans/Equity*100
Interest Cover = Profit from
Operations/Interest Charges
Investment Ratios
Earnings Per Share (EPS, in
pence) given Annual Report 2009
Price Earning Ratio (P/E) =
Market Price per Ordinary
Share/EPS
Earning Yield = EPS/Market
Price of Ordinary Shares*100
Dividend Per Share (in pence)
given Annual Report
Dividend Cover = EPS/DPS
Dividend Yield = Dividend per
Share/Market Price*100
Wm Morrison plc
Sainsburys plc
2009
6.28%
4.61%
1.76 times
Change
- 0.02%
- 0.11%
0.07
2008
6.30%
4.72%
1.69 times
2009
5.47%
3.5%
1.88 times
Change
- 0.14%
0.53%
0.12
2008
5.61%
2.97%
1.76 times
Receivables Collection
Period
2.6 days
2.6 days
0.9 days
0.65 days
30.6 days
4 days
34.6 days
35.2 days
1.7 day
36.9 days
18.8%
23%
10.28
times
3.8%
6%
-
15%
17%
10.2 times
33.22%
49.7%
1.95 times
4.02%
8.5%
-
29.2%
41.2%
2.49 times
17.39 p
- 3.4 p
20.79 p
16.6 p
- 2.5 p
19.1 p
15.94
4.71
11.23
19.66
5.66
14
6%
5.8 p
2%
1.0 p
8%
4.8 p
5%
13.2 p
2%
1.2 p
7%
12 p
2.99 times
2%
- 1.34
-
4.33 times
2%
1.2 times
4%
- 0.39
0.45%
1.59 times
4.45%
Financial Management
Gearing Ratios
Debt Ratio
Debt/ Equity Ratio
Interest Cover
Investment Ratios
Earnings Per Share (EPS, in
pence)
Price Earning Ratio (P/E)
Earning Yield
Dividend Per Share (in pence)
Dividend Cover
Dividend Yield