Essay Wal-Mart Financial Analysis - Fin515 - 2039 Words

Wal-Mart Financial Analysis Danny J. Saldana FIN515 August 27, 2012 Professor David Felsberg I have chosen Wal-Mart as my company to do a financial analysis on. In my financial analysis I will look will be reviewing Wal-Marts financial ratios for years 2010 and 2005. I will also be looking at Target’s financial ratios for the same years to determine how Wal-Mart is doing within its industry. (All numbers are in thousands) Liquidity ratios Current ratio - Measures whether or not a firm has enough resources to pay its debts over in the short-term. Current ratio = Current assets / Current liabilities 2010: Wal-Mart - $51,893,000 / $58,484,000 = .89 Target - $17,213,000 / $10,070,000 = 1.71 Surprisingly, at least to†¦show more content†¦It takes all expenses into account. Net profit margin = Earnings after interest and taxes / sales 2010: Wal-Mart = $16,389,000 / $421,849,000 = 3.89% Target = $2,929,000 / $68,466,000 = 3.26% After all expenses are taken into account, the profit margin narrows considerably between Wal- Mart and Target. 2005: Wal-Mart = $11,231,000 / $312,427,000 = 3.59% Target = $2,787,000/ $57,878,000 = 4.82% Gross profit margin - The gross profit margin measures the gross profit earned on sales. The gross profit margin considers the cost of goods sold, but does not include other costs. Gross profit margin = (Revenues – Cost of goods sold) / Sales 2010: Wal-Mart = ($421,849,000 - $307,646,000) / $421,849,000 = 27.07% Target = ($68,466,000 -$48,306,000) / $68,466,000 = 29.45% 2005: Wal-Mart = ($312,427,000 - $240,391,000) / $312,427,000 = 23.06% Target = ($57,878,000 -$40,106,000) / $57,878,000 = 30.71% Return on total assets - Return on total assets is a measure of how effectively the companys assets are being used to generate profits. Return on total assets = Earnings after interest and taxes / Total assets 2010: Wal-Mart = $16,389,000 / $180,663,000 = 9.07% Target = $2,920,000 / $43,705,000 = 6.68% 2005: Wal-Mart = $11,321,000 / $138,187,000 = 8.19% Target = $2,920,000 / $43,705,000 = 6.68% Return on equity - Return on equity is the bottom line measure for

Importance Of Physical Activity Of Children †MyAssignmenthelp.com

Question: Discuss about the Importance Of Physical Activity Of Children. Answer: Environment is setting for physical activity of children for mental and physical development of a child. The research question is based on understanding the impact of the environment. For this purpose, a qualitative research paradigm is chosen and methodology includes content analysis of secondary research data. Environment is considered a third teacher for a child because it is the place of learning just like a teacher and child interacting. Therefore, the aim of the research is to evaluate impact of environment on early childhood education. The topic is selected as per the Early Years Learning Framework (EYLF) and National Quality Standard (NQS) of Australia. Physical environment plays an important role in the early childhood education curriculum as it also has the potential to promote learning. It is important to integrate the physical environment, as children need to know about natures contribution in our lives. Reggio Emilia education approach and Bush kinder education theory are employed by ECE in Australia help children to utilize the open spaces and physical environment that recognizes their skills and inner capabilities. Victorian curriculum introduced early childhood policy to support safe and secured indoor-outdoor play for children. For this, indoor-outdoor environment should be designed in a way that ensure a safe and secured environment and maximize learning.