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Common Size Statement income Statement Year TOTAL REVENUE Service Revenue Cost of Medical Supplies for service Net Service Revenue

Should I suggest my boss to acquire UMC for $5 million? Why? Why not? (3 major points needed)

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Common Size Statement
income Statement Year TOTAL REVENUE
Service Revenue Cost of Medical Supplies for service
Net Service Revenue Equipmen’o’Suppl']r charges
Cost of Medical Supplies additional
Net Equipmen’ol’Suppl']r charges N ursing Revenue Cost of medical supplies nursing
Net Nursing Revenue RENT REVENUE Total Net Revenue Expenses Ad minist rative
Depreciation
Uccupa ncy expensa
Employee Costs Total Expenses
EBIT Fina nce in co me
Fina nce costs Profit Before Tax
In come tax Net Profit After Tax 2012 2015 2015 2014 2013
100.00% 100.00% 100.00% 100.00% 100.00%
22.25% 23.53% 23.21% 22.44% 25.54%
[10.50%] [3.32%] [10.12%] [5.33%] [3.32%]
52.15% 53.25% 58.50% 52.44% 55.22%
5.53% 5.12% 4.24% 4.03% 4.03%
[0.50%] [0.45%] [0.41%] [0.42%] [0.52%]
5.03% 4.58% 3.33% 3.52% 3.45%
8.32% 3.14% 3.51% 8.34% 9.22%
[1.23%] [1.15%] [1.13%] [1.14%] [1.24%]
2.14% 5.99% 148% 120% 3.53%
8.34% 3.11% 8.43% 9.53% 10.55%
82.52% 88.54% 88.34% 88.39% 88.32%
[3.40%] [3.40%] [2.53%] [2.33%] [2.35%]
[3.04%] [1.32%] [1.03%] [0.35%] [0.23%]
[3.20%] [3.00%] [2.32%] [2.23%] [2.23%]
[51.21%] l[49.15%]I [43.22%] [45.31%] [41.49%]
[51.35%] [52.54%] [55.25%] [52.35%] [42.42%]
25.32% 31.00% 33.08% 35.43% 40.95%
0.33% 0.25% 0.20% 0.12% 0.05%
[3.82%] [9.33%] [10.33%] [10.42%] [3.45%]
12.89% 21.44% 22.45% 25.13% 32.55%
[5.32%] [5.43%] [5.23%] [2.54%] [3.25%]
12.52% 15.01% 15.21% 12.59% 22.28%

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Trend Analysis
income Statement YEEI TOTAL R E'U'ENU E
SEWlCE REVENUE Cost of Medical Supplies for service Net Service Revenue Er}uipmentr’SuppM}r charges
Cost of Medical Supplies additional
Net Equipmenthuppl‘}r charges N ursing Revenue Cost of medical supplies nursing Net Nursing Revenue Rent Reven u e Total Net Revenue Expenses Ad ministrative
Depreciation Occu pancv expe n53
Wages Total Expenses EBIT Fl" 3 “CE in CDIT'IE
Fl" 3 “CE CDStS Pro‘lit Before Tax Income tax Net Profit After Tax 2017 2016 2015 2014 2013
427.53% 413.77% 337.67% 225.35% 100.00%
440.10% 436.67% 403.33% 231.53% 100.00%
{461.60%} {413.33%} {333.53%} {223.36%} {100.00%}
436.33% 433.13% 404.63% 231.76% 100.00%
537.65% 533.51% 403.64% 223.63% 100.00%
{374.13%} {353.67%} {230.43%} {137.33%} {100.00%}
622.37% 563.26% 423.36% 236.63% 100.00%
366.10% 343.53% 341.53% 204.24% 100.00%
{423.33%} {330.00%} {353.33%} {206.67%} {100.00%}
357.77% 343.63% 333.31% 203.33% 100.00%
366.10% 343.53% 341.53% 204.24% 100.00%
424.15% 420.57% 337.53% 225.32% 100.00%
{503.33%} {500.00%} {350.00%} {236.67%} {100.00%} {1652.63%} {1052.63%} {531.53%} {247.37%} {100.00%}
{537.33%} {550.00%} {436.36%} {276.03%} {100.00%}
{532.33%} {437.44%} {455.30%} {252.13%} {100.00%}
{553.12%} {503.34%} {451.74%} {252.23%} {100.00%}
274.31% 317.73% 313.17% 135.40% 100.00%
3400.00% 2300.00% 1600.00% 300.00% 100.00%
{445.36%} {437.30%} {436.32%} {273.62%} {100.00%}
234.36% 276.50% 267.36% 174.41% 100.00%
{234.36%} {276.50%} {267.36%} {174.41%} {100.00%}
234.36% 276.50% 267.36% 174.41% 100.00%

Screenshot (92).png

Common Size Statement
Balance Sheet Year Current Assets Cash and cash equivalents
Trade and other receivables
Inventories Clther current assets Total Current Assets Non Current Assets Property, Plant and Equipment {net}
Total Non Current Assets Total Assets Current Liabilities Trade and other payables lnoome Tax Payable ProyTsions Interest-bearing loans and borrowings
Total Current Liabilities Non Current Liabilities
Interest-bearing loans and borrowings
Provisions Total Non Current Liabilities Total Liabilities Net Assets Equity
Contributed equity
Retained profits
Total Equity 2012 1.04%
0.33%
3.03%
0.41%
4.92% 95.03% 95.03%
100.00% 1.40%
2.12%
0.03%
5.15%
3.25% 63.40% 0.25%
63.63%
22.39% 22.61% 16.11%
11.50%
22.61% 2016 0.24%
0.25%
2.63%
0.33%
4.55% 95.45% 95.45%
100.00% 1.33%
1.16%
0.10%
6.03%
3.62% 66.63% 0.22%
66.90%
25.52% 24.43% 15.22%
3.66%
24.43% 2015 0.54%
0.40%
1.93%
0.36%
3.29% 96.21% 96.21%
100.00% 1.22%
0.30%
0.09%
4.32%
6.42% 69.29% 0.25%
69.54%
26.02% 23.93% 15.22%
3.26%
23.93% 2014 0.43%
0.20%
1.62%
0.23%
2.54% 92.46% 92.46%
100.00% 0.95%
0.60%
0.03%
4.23%
5.91% 60.23% 0.23%
61.01%
66.92% 33.03% 22.33%
10.20%
33.03% 2013 0.39%
0.9 6%
1.10%
0.19%
2.64% 92.36% 92.36%
100.00% 0.21%
0.51%
0.02%
4.90%
6.13% 42.65% 0.19%
42.34%
49.03% 50.92% 35.9 6%
15.0 2%
50.92%

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Trend Analysis Balance Sheet Year 2012 2015 2015 2014 2013
Current Assets Cash and cash equivalents 594.24% 431.53% 315.29% 194.24% 100.00%
Trade and other receivables 91.11% 122.23% 95.55% 33.33% 100.00%
Inventories 523.13% 552.31% 414.05% 232.31% 100.00%
Other current assets 431.32% 454.55% 435.35% 190.91% 100.00%
Total Current Assets 415.55% 392.99% 234.31% 151.35% 100.00%
Non Current Assets Property, Plant and Equipment {net} 212.94% 223.53% 222.12% 152.30% 100.00%
Total Non Current Assets 212.94% 223.53% 222.12% 152.30% 100.00%
Total Assets 223.13% 223.05% 223.59% 152.14% 100.00%
Current liabilities Trade and other payables 441.52% 422.23% 403.33% 211.11% 100.00%
lnoome Tax Pa 'jl'a ble 929.53% 522.22% 359.25% 135.19% 100.00%
Provisions 225.00% 325.00% 300.00% 125.00% 100.00%
Interest—bearing loans and borrowings 234.52% 233.22% 201.25% 132.41% 100.00%
Total Current Liabilities 315.92% 319.91% 239.43% 150.21% 100.00%
Non Current Liabilities Interest—bearing loans and borrowings 331.21% 355.24% 321.50% 223.93% 100.00%
Provisions 290.91% 322.22% 309.09% 190.91% 100.00%
Total Non Current liabilities 331.49% 355.12% 321.22% 223.23% 100.00%
Total Liabilities 329.54% 351.55% 354.51% 214.50% 100.00%
Net Assets 120.39% 109.23% 102.59% 101.93% 100.00%
Equity Contributed equity 100.00% 100.00% 100.00% 100.00% 100.00%
Retained profits 120.92% 131.50% 125.23% 105.21% 100.00%
Total IEr:|uit'vl|r 120.39% 109.23% 102.59% 101.93% 100.00%

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Universal Medical Centre
Statement of Cash Flow for the year ended 315t December 291? 2015 2015 2014
Operating activities
Receipt from customers $10,321 $10,039 $9,325 $5,49fl
Pavments to suppliers [$2,340] [$6,376] {$6,206} ($3,510)
Interest received $39 $26 $18 $9
Tax paid [$433] {$503} {$579} [$335)
Net cash from operating activities $2,533lr $2,636 $2,559 $1,604
lnve sting activities
Payments for PPE 0 0 {S4,fl23] ($3,306)
Proceeds from the sale of plant and equipment 5? $4 $0 Sfl
Net cash from investing activities $2 $4 [$4,023] [$3,306]
Financing activities
Dividend paid [$946] [$1,421] {$1,304} [$900)
Proceedsflrepavment] of borrowings [$250] {$142} $3,860 $3,194
Interest paid [$910] {$995} {SLIDE} [$521]
Net cash from financing activities {$2,606} ($2,614) $1,542 $1,123
Net change in cash $38 $26 $28 $21
Cash and cash equivalents at start $98 $22 $44 $23 Cash and cash equivalents at end 5136 $93 $22 $44

Screenshot (95).png

Rafios 2011 2016 2015 2014 RDA 20.6296 23.5696 21.4396 25.1396 RDE 31.1296 41.1196 41.1496 31.9196 GPM 36.5596 31.5396 31.2696 31.1696
PMlEBITJ 26.3296 31.0096 33.0396 35.4396
PMINPATJ 11.3996 21.4496 22.4596 25.1396 Cash Flow to Sale Ratio 25.5596 26.0196 21.3496 29.4196
Current Ratio 0.56 0.52 0.51 0.43 :1
Quick Ratio 0.16 0.11 0.15 0.12 :1
Cash flow ratio 2.31 2.23 2.96 2.96 times
Account Receivables Turnover 125.11 121.15 236.43 131.41 times
Davs Receivables Turnover 2.92 3.01 1.54 2.13 days
Inventory Turnover 3.35 3.14 5.21 5.94 times
Davs lnventorv Turnover 103.34 103.66 16.65 63.10 days
Asset Turnover 0.13 0.16 0.33 0.13 times
Debt 12.3996 15.5196 16.0296 66.9296
Equityr 21.6196 24-4396 23.9396 33.0396 Debt to Equitv 2.62 3.09 3.11 2.02 times
Interest Coverage 3.12 3.24 3.11 3.44 times
Debt Coverage Ratio 3.15 3.33 3.63 3.49 times
Net tangible asset backing per share $1.11 $1.55 $1.53 51.45
Earnings per share $0.62 $0.12 $0.10 50.46
Dividends per share $0.45 $0.10 $0.62 $0.43
Dividend pav out ratio 1396 9196 3996 9496 Price earnings ratio 3.31 share price unknown Share Price $2.33 share price unknown

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ll'ear CtlTerIt Assets Cash and ash equivalents Trade and other receivabla [netl
lnventoria El‘tl'Ier current assets Total current Assets I'll-on Current Assets Property, Plant and Equipment [net]
Total Non Current Assets Total Assets Cutent ljab'i ities Trade and other payablfi Income Tax Payable Provisions lnterEt—bean'ng loans and borrowings
Total Cut-ant Liah'd ities I'll-on Current Liabilities
lnterat—bean'ng loans in! borrowings
Provisions Total Non Current Liabilities Total Lialpi ities HetAssets Equity
Cmuibuted equity
Remirieol profits
Total Equity Universal Medial Centre
Balance Sheet as at am December 201?"
[TIKH $135
551
$402
553
55a: 512,592
512.392
513.031 $133
$2?5
511
55:1
$1541 Sazas 532
$8394
$9335 $3599
$2500 $1399
$3599 Addiu'onal lnfonnau'on: Dividend Calculations Opening Retained Profit
Add Profit Available Tess Dividends Closing retained profit 51553
$1592
sagas 51399 2015
{TIME 5‘93
5100
$35? 550
5605 512313
$12313
513313 51??
$155
513
5310
51.155 SBfiTd 50.510
510.065 53.153 Sagan
51553
53253 s1sas
SL521
$2524
51331
51,153 1015
TODD! $1131?
slasJ?
Susass 5159
510? 512
55?? 59254 59.203
510.153 53.203 52400
stoop
$3.203 5935
Staal
5ZADT
51304
5111a 5aL141 2015 55,636
55.536
55.300 541 $236
$301 52391 511
also:
52353 523??
52500 53??
52.917

Screenshot (98).png

Llni'u'ersal Medial Centre
Income Smernent fer the {rear ended 31.5! December Year 2111? 1515 25115 ZIJLII 21113
{'Dml {“10} {'um] {W01 {'Dml
TII'JTAI. REVENUE 5111322 5111.155 55.5511 55.1153 52.4111
Senrine Heuenue 5511125 51,554 51,5511 54,273 5111324
Cast uf Medic—ell Suppliejfursereice {51,094] {5595} {SB-4?] {5545] {523?]
Net Service Revenue $51932 55,555 $5,421 53,5?8 51153?
Equ hmentffiupphr charges 55?1 5524 539? 5223 55?
Cost ef Medic—ell Supplies. edditienal {552] {550} {535] {525] {514]
Net Equipmentffiupphl marge; 5520 54?5 5355 $19? 583
Nursi'lg Revenue 51354 5525 55115 5452 5235
Cast of medial supp-HE nurs'rlg {512?] {511?} {5105] {552] {530]
Net Nursing Revenue 533? ERIE 51110 $42!] 5205
Rent Revenue 5351 5322 5MB ESE 525?
Total Net Revenue 55511115 53,515 $11,251: 54.11211 52,1311
Expenses
Adm 'II'Istl—rlt'l'nre {5351] {53-45} {5242] {5163] {555]
Depreciation {5314] {52m} {5101] {54?} l{519]
Dempancy' {5330] {5304} {5259] {5152] {555]
Ern plcryee Caste [55,3313] £54,932]: {555ml £52,525] [51,0112]
Total Expense: [$5.551] ($5,531:- [55.1?2] (52,8311:- [$1.145]
Earnings Before Interest and Tax 52,11? 53,142 53,955 51.532 5955
Finance incnme 535 $25 518 5'5 51
Finance mils {5510] {5595} {51‘014] {55?1] {5204]
Profit Before Ta: $1.341; 51.115 52.1111 51.3111 51111;
lncnme [ex {5554] {5552} {5535] {5411] {5235] He: Profit After 1a.: SL332 51521 51.411 5555 55511

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