INDIVIDUAL ASSIGNMENT

DBA 2170
FUNDAMENTALS OF FINANCIAL MANAGEMENT
INSTRUCTION TO STUDENTS:
1. This assignment must be typed on a computer and comply with the following
requirements: a. Fonts and size: Times New Roman, Size 12, 1.5 line spacing.

2. You must submit your assignment in SOFT COPY to the respective lecturer on Teams.
Submission after the mentioned date will NOT be accepted.

3. Your assignment should be prepared in group of 3 members in a group. You should

not copy another person’s assignment. You should also not plagiarise another person’s
work as your own.

EVALUATION
This assignment accounts for 50% of the marks for the course mentioned and shall be assessed
based on the Rubrics.

Individual Report- 50%

LEARNING OUTCOMES
PLO CLO LEARNING DOMAIN
6 2 C4

PLAGIARISM
If plagiarism is detected, marks would be deducted as follow:
• Assignments with similarities index beyond 30% will be rejected.

DATE OF SUBMISSION:
1st Sept 2023
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ASSIGNMENT INSTRUCTION
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Nestlé, one of the world's largest food and beverage companies, has a strong presence and a
rich history in Malaysia. Nestlé Malaysia Berhad is a subsidiary of Nestlé S.A., headquartered
in Vevey, Switzerland. Nestlé has been operating in Malaysia for over a century, making
significant contributions to the country's food and beverage industry and the overall economy.
Nestlé has been operating in Malaysia for over 100 years and is now one of the largest food
and beverage companies in the country. The company has a strong portfolio of brands that are
popular with Malaysian consumers, including Maggi, Milo, Nescafé, and Kit Kat. Below are
the balance sheet and income statement of Nestlé.

Instruction:
• Evaluate the financial performance of the company by using ratio analysis for 2 years
(2019-2022).
• Give the interpretation of the company’s performance.
• You may refer to any relevant and reliable sources on how to interpret the ratio.

Below are the balance sheet and income statement of Nestlé.

Nestle Statements of Financial Position
Nestle Statements of FinancialPosition
For the year ended 31 December 2020
For the year ended 31 December 2020

Group Company
2020 2019 2020 2019
Note RM’000 RM’000 RM’000 RM’000

Assets
Non-current assets
4 1,423,843 1,277,861 - -
5 238,238 254,184 - -
6 64,500 65,795 - -
7 - - 188,022 188,022
8 5,614 5,367 3,000 3,000
9 36,238 34,511 - -
11 13,056 15,807 - -
1,781,489 1,653,525 191,022 191,022

Current assets
10 597,270 551,827 - -
11 472,705 508,097 294,560 408,111
548 2,690 - -
12 9,359 10,399 - -
1,079,882 1,073,013 294,560 408,111
13 - - - -
1,079,882 1,073,013 294,560 408,111

Total assets 2,861,371 2,726,538 485,582 599,133

Equity and liabilities

Equity attributable to owners of the parent
14 267,500 267,500 267,500 267,500
(3,534) (931) - -
293,170 398,355 216,507 329,647
Total equity 557,136 664,924 484,007 597,147

Current liabilities
15 257,701 257,431 - -
5 31,063 28,753 - -
16 1,480,838 1,321,407 1,486 1,858
47,227 47,159 89 128
1,816,829 1,654,750 1,575 1,986

Non-current liabilities
15 100,000 - - -
5 162,846 176,823 - -
17 90,592 91,444 - -
9 133,968 138,597 - -
487,406 406,864 - -

Total liabilities 2,304,235 2,061,614 1,575 1,986

Total equity and liabilities 2,861,371 2,726,538 485,582 599,133
Nestle Comprehensive Income
Nestle Comprehensive Income
For the year ended 31 December 2020
For the year ended 31 December 2020

Group Company
2020 2019 2020 2019
Note RM’000 RM’000 RM’000 RM’000

18 5,412,180 5,518,076 544,490 662,050

(3,446,678) (3,444,561) - -
1,965,502 2,073,515 544,490 662,050
- 20,960 - -
(946,492) (977,094) - -
(211,159) (192,373) (2,405) (3,495)
(52,404) (16,399) (4) (14)
553 3,384 - -
Results from operating activities 756,000 911,993 542,081 658,541
3,538 3,662 1,813 2,465
(35,466) (40,663) - -
(31,928) (37,001) 1,813 2,465

697 733 - -
19 724,769 875,725 543,894 661,006
22 (172,056) (202,812) (434) (753)
552,713 672,913 543,460 660,253

subsequent periods
(2,603) (3,429) - -

in subsequent periods
(1,298) (2,293) - -

23 (3,901) (5,722) - -
Total comprehensive income for the year,
548,812 667,191 543,460 660,253
552,713 672,913 543,460 660,253

548,812 667,191 543,460 660,253

Earnings per share attributable to owners of the
parent (sen)
24 236 287
Your analysis should comprehensively include:

Cover Page

Table of Content

1.0 Introduction

1.1 Background of the company

2.0 Analysis (Data in table and chart)

2.1 Liquidity Ratio with interpretation

o Current Ratio
o Quick Ratio (Acid-Test Ratio)

2.2 Asset Management Ratio with interpretation

o Account Receivable Turnover (ARTO)
o Total Asset Turnover (TATO)

2.3 Debt Management Ratio with interpretation

o Debt Ratio (DR
o Debt to Equity Ratio (DER)

2.4 Profitability Ratio with interpretation

o Net Profit Margin (NPM)
o Return on Equity (ROE)

3.0 Recommendations in the future-

4.0 Conclusion

5.0 Appendixes (Financial Statements report)

References (APA Style)

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SAMPLE OF FRONT PAGE

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SPECTRUM INTERNATIONAL COLLEGE OF TECHNOLOGY

DBA 2170

FUNDAMENTALS OF FINANCIAL MANAGEMENT

ASSIGNMENT:

TOPIC: FINANCIAL PERFORMANCE OF

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PREPARED BY:

MARINA BINTI MUHAMMAD

201709833

PREPARED FOR:

MR. M. SHYAFIQ EZZAT

2nd June 2023

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SAMPLE OF TABLE OF CONTENT
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1.0 Introduction………………………………………………………………………………..1

2.0 Analysis

2.1 Liquidity Ratio with interpretation….………………………..……………………3

3.0 Recommendations in the future …………………………………………………………..4

4.0 Conclusion………………………………………………………………………………..12

5.0 Appendixes (Financial Statements report) ……………………………………………….13

References………………………………………………………………………………….....