Marks And Spencer Business Analysis

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Question 1: Marks and Spencer is a leading retailer in UK. It is famous for its quality product and food. As a new finance director I have been asked by the executive board of the company to analyse the financial and non financial performance of the company of last two years and comment on them. So I will analyse and comment on the financial and nonfinancial performance of Marks and Spencer for financial year 2006/7 and 2007/8. Financial performance: To analyse the company’s financial performance, first I have to look into the various financial ratios. In this analysis I have used eight ratios. They are as follows: Liquidity Ratios: 1. Current ratio: The current ratio of the company for year 2006/7 was 0.527 and for year 2007/8 was 0.594 which was 12.7% less than the previous year. It means that M&Ss ability to pay its bills is not too high and if there is a big crisis of money arise the company will be in trouble. But as M&S is a retailer and most of its sale is cash sale low liquidity is not a big factor. 2. Quick ratio: The quick ratio for year 2006/7 was 0.268 and for year 2007/8 was 0.348 which was 29.85% more than previous year. The difference between current and quick ratio says that M&S has a large inventory which is not a problem as most of them can be easily liquidated. Financial Gearing Ratios: 1. Debt ratio: The debt ratio of the company in 2006/7 was 0.69 which increased to 0.73 in 2007/8. It was an increase of 5.8 %. In 2007/8 total asset increased by 33% whereas total liabilities increased by 39%. That’s why the debt ratio rose. 2. Debt to equity ratio: In 2006/7 it was 2.26 and 2.65 in 2007/8. The increase was 17.25%. This is quite high gearing and has gone higher in last year. The total debt for 2007/8 rose about 39% which increased the gearing. Company’s huge capital expenditure is a reason for this. 3.

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