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Dutch Lady: Financial Statement Analysis

Dutch Lady Milk Industries Berhad is a leading manufacturer of dairy products in Malaysia since the 1960s. A financial statement analysis of Dutch Lady from 2018-2019 shows that the company's liquidity, debt management, and profitability were stable or improved, with current and acid test ratios increasing and debt and interest coverage ratios decreasing over time. Key metrics like return on assets decreased from 2018 to 2019, while inventory and receivables turnover remained consistent.

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Nurqasrina Aisyah
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2K views17 pages

Dutch Lady: Financial Statement Analysis

Dutch Lady Milk Industries Berhad is a leading manufacturer of dairy products in Malaysia since the 1960s. A financial statement analysis of Dutch Lady from 2018-2019 shows that the company's liquidity, debt management, and profitability were stable or improved, with current and acid test ratios increasing and debt and interest coverage ratios decreasing over time. Key metrics like return on assets decreased from 2018 to 2019, while inventory and receivables turnover remained consistent.

Uploaded by

Nurqasrina Aisyah
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PPTX, PDF, TXT or read online on Scribd
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FINANCIAL STATEMENT

ANALYSIS

DUTCH
LADY
Presented by Group 13
QUICK OVERVIEW

• Introduction
DISCUSSION
• Liquidity POINTS
• Assets Management
• Debt Management
• Profitability
• Market Value
INTRODUCTION

Generations in Malaysia have grown up with


Dutch Lady. Dutch Lady Milk Industries Berhad,
the “Goodness For Life” is a manufacturer
of cow milk and dairy
products in Malaysia since the 1960s.
LIQUIDITY

2018 2019
CURRENT RATIO

279,549,000 314,460,000
292,804,000 292,043,000

=0.95 =1.08

Current Ratio = Current Assets


Current Liabilities
2018 2019
ACID TEST RATIO

279,549,000-131,050,000 314,460,000-135,024,000
292,804,000 292,043,000

=0.51 =0.61

Acis Test Ratio = Current Assets - Inventories


Current Liabilities
DEBT
MANAGEMENT

2018 2019

DEBT RATIO
299,343,000    x 100% 299,177,000    x 100
404,802,000 443,594,000

=73.95 % =67.44 %

Debt Ratio = Total Debts x 100


Total Assets
2018 2019
TIMES INTEREST
EARNED RATIO
141,240,000 174,723,000
 3,640,000 3,431,000

=38.80times =50.92times

Times Interest = EBIT


Earned Ratio Interest Expenses
ASSETS
MANAGEMENT

INVENTORY TURNOVER 2018 2019


RATIO

632,317,000  661,942,000
131,050,000 135,024,000

=4.83times =4.90times

Inventory Turnover = COGS


Ratio Inventories
RECEIVABLES 2018 2019
TURNOVER RATIO

1,048,568,000 1,066,662,000 
99,974,000 100,237,000

=10.49times =10.64times

Receivables Turnover = Sales


Ratio Accounts Receivbales
TOTAL ASSETS 2018 2019
TURNOVER RATIO

1,048,568,000 1,066,662,000 
279,549,000 443,594,000

=2.59times =2.40times
Total Assets = Sales
Turnover Ratio Total Assets
AVERAGE COLLECTION 2018 2019
PERIOD

99,974,000   100237000
 (1,048,568,000/360) (1066662000/360)

=34.32times =33.83times

Average Collection = Accounts Receivable


Period Sales / 360
PROFITABILITY

2018 2019
NET PROFIT MARGIN

129,449,000  x 100% 102,958,000  x 100%


1,048,568,000 1,066,662,000

=12.35% =9.65%

Net Profit = Net Income x 100


Margin Sales 
OPERATING PROFIT 2018 2019
MARGIN

129,449,000  x 100% 102,958,000  x 100%


1,048,568,000 1,066,662,000

=12.35% =9.65%

Operating Profit = Operating Profit x 100


Margin Sales 
2018 2019
GROSS PROFIT MARGIN

416,251,000  x 100% 404,720,000  x 100%


1,048,568,000 1,066,662,000

=39.70% =37.94%

Gross Profit = Operating Profit x 100


Margin Sales 
RETURN ON ASSETS 2018 2019

129,449,000 x100%    102,958,000 x 100%


404,802,000 443,594,000

=31.98% =23.21%

Return On = Net Income x 100


Equity Total Assets
RETURN ON EQUITY 2018 2019

129,449,000 x100%    102,958,000 x 100%


105,459,000 144,417,000

=122.75% =71.29%

Return On = Net Income x 100


Equity Total Equity
• https://www.dutchlady.com.my/wp-
content/uploads/2020/06/DL-
AR19_WEBSITE.pdf

REFERENCES
• https://www.dutchlady.com.my/our-
company/about-us/who-we-are/

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