The business analysis report

The business analysis report
作者：
来源：《求知导刊》2017年第31期

        Abstract：According to an analysis by Profitability，efficiency and financial stability between two companies，we may find which company is operates better.During the period of analysis，financial ratios are utilized to direct the discussion.However，there are some limitation relates to ratio analysis，which are addressed further.

        Key words：business；analysis report；Qantas Group；Virgin Group

        中图分类号：F731

        文献标识码：A

        This report is prepared for both current and potential shareholders who are already or who are considering investing an amount of money in Qantas Group or Virgin Blue Group.The future investment decisions by analyzing the potential factors and strategies driving the financial trends that interpret and compare the ratios by referring to the notes of the financial statements and the financial press about Qantas Group Ltd and Virgin Group Ltd.Qantas Group，which offers the most comprehensive range of domestic and international flight options from Australia，is Australia’s largest airline.Virgin Blue，which offers flights to a number of international destinations through its associated services，is Australia’s second largest airline.The purpose of this report is that trough the discussion about profitability，operating efficiency and financial stability to evaluate and compare the condition and performance of Qantas with Virgin Group over a two years period （2007 to 2008） by using ratio analysis.

        1.Net Profit Margin Ratio

        In regards to the performance of these two companies，QANTAS Ltd and Virgin Blue Ltd，QANTAS has a lower net profit margin of 5.18% compared to Virgin’s 9.98% in 2007 but in 2008 it is fairly equal with QANTAS’s 4.71% and Virgin’s at 4.21%.

        2.Asset Turnover Ratio

        The Asset Turnover of the companies for 2007 at.7735 for QANTAS and.9374 for Virgin，then in 2008 asset turnover for Qantas increased to.7994 times，whereas Virgin’s decreased to.6956 times，this shows that QANTAS invested in assets better than Virgin did.

        3.Return on Equity Ratio

        The return on equity，which in 2007 for QANTAS was 12.69% and for Virgin was 29.02%，QANTAS then increased to 12.95% in 2008，whereas Virgin’s decreased considerably to 10.56%，shows that QANTAS has a better return on their investment by their owners.

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