Mcdonald's Case

443 Words2 Pages
BUFN 760 – Applied Equity ***************************** Analysis of McDonald’s Part 1 Trend Analysis After a close analysis of McDonald’s financial reports, we find the following trends. 1. Profitability Revenue has a steady growth from 2007($22787 millions) to 2011($27006 millions), with an average growth rate of 3.4%. Gross Margin increased for the first 4 years and then dropped slightly from 40.03% (2010) to 39.57%(2011). The overall growth of gross margin showed that McDonald’s was generating higher profit. For Pretax operating profit margin, EBITDA margin, net profit margin, ROA, ROE and ROCE, the numbers almost doubled from 2007 to 2008 and then stayed with slight changes. It showed that McDonald’s was able to keep its return steady during the period. 2. Liquidity The liquidity ratios also showed great improvement in 2008. The current ratio improved from 0.796 (2007) to 1.386 (2008) and the quick ratio increased from 0.675 (2007) to 1.18 (2009). 3.Financial leverage The financial leverage is steady starting 2008. McDonald’s took on more debt in 2008 than 2007, pushing its D/E ratio over 1. 4. Coverage Ratio The Coverage ratio like operating cash flow to total liabilities/total debt is steady over time with small fluctuations. 5. Efficiency Asset turnover, Receivable turnover and inventory turnover showed some improvement during 2008 and was going ups and downs in the following years. It seems that McDonald’s was able to improve efficiency in 2008. Part 2. Red Flag Analysis As we can see from the Trend Analysis, Most of the ratios improved in 2008. Some of them even had huge improvements. After a thorough search, we found that there was a big impairment in 2007. Due to the impairment, the expense went up, dragging down the profitability ratios of the firm. Auditing opinion Ernst& Young expressed an
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