1.

Only choose one company financial statements (income statement, balancse sheet [statement of financ
2. For the chosen company, conduct a market research to determine one sustainable product/service for
3. Refer to Appendix A of the Assessment 2 brief for this proposal requirements
4. Refer to Appendix B - Grading Form and Word Counts
e sheet [statement of financial position], & cashflow statement) for assessment 2.
ainable product/service for this proposal.
Marks & Spencer Share Price | MKS | Morningstar

Income Statement
Fiscal Year Ends 2021 31/03/2021 2022 31/03/2022 2023 31/03/2023
Turnover 9,155.70 10,885.10 11,931.30
Expenses 9,250.60 10,294.30 11,372.70
EBITDA 817.80 1,191.70 1,249.50
EBIT 26.10 605.30 674.80
Operating Profit (reported-94.90 590.80 558.60
Operating Profit (adjusted)- - -
Investment Income 64.20 -18.60 -43.50
Exceptional Items 0.00 5.60 108.00
Net Interest -178.70 -186.10 -147.40
Pre-tax Profit -209.40 391.70 475.70
Tax -8.20 82.70 111.20
Net Profit -201.20 309.00 364.50
Minority Interests -3.20 2.40 1.10
Profit For Financial Year -198.00 306.60 363.40
Ordinary Dividends - - -
Non Equity Dividends - - -
Retained Profit -198.00 306.60 363.40
Per Share Data
DPS p 0.00 0.00 0.00
Normalized EPS p -10.10 14.88 13.83
Reported EPS p -10.10 15.10 17.90
Investment Ratios
Operating Margin -1.00 5.40 4.70
DPS Growth % - - -
Dividend Cover x 0.00 0.00 0.00
Norm EPS Growth % - 0.00 -0.07
Reported EPS Growth % - - 0.19
Other
Market Cap at B/S Date 2,951.27 3,030.23 3,281.34

Balance Sheet
Fiscal Year Ends 2021 31/03/2021 2022 31/03/2022 2023 31/03/2023
Assets
Non Current Assets
Intangible 232.00 192.50 163.10
Tangible 5,058.60 4,902.30 5,203.70
Investments 835.50 815.40 775.80
Other 916.10 1,350.90 800.20
Total 7,042.20 7,261.10 6,942.80
Current Assets
Stock 624.60 706.10 764.40
Debtors 155.70 139.50 182.70
Cash and Securities 683.60 1,206.70 1,075.30
Total 1,595.20 2,182.30 2,155.00
Held for Disposal - - -
Total Assets 8,637.40 9,443.40 9,097.80
Liabilities and Equity
Liabilities
Current 2,295.80 2,370.80 2,706.40
Non-Current 4,055.80 4,154.70 3,576.50
Total 6,351.60 6,525.50 6,282.90
Equity
Share Capital 3,610.10 3,610.70 3,610.90
Reserves -1,327.10 -697.00 -800.40
Shareholders Funds 2,283.00 2,913.70 2,810.50
Minorities 2.80 4.20 4.40
Total 2,285.80 2,917.90 2,814.90
Total Liabilities and Equity8,637.40 9,443.40 9,097.80
Net Borrowings 3,418.30 2,610.30 2,560.10
Investment Ratios
Net Tangible Asset Value P120.58 118.69 142.86
ROCE 0.41 8.56 10.56
ROE -6.62 11.80 12.70
Gross Gearing 179.27 130.70 129.09
Cash 29.54 41.11 38.00
Interest Cover x 0.11 2.83 3.39
Quick Ratio r 0.37 0.57 0.47
Current Ratio r 0.70 0.92 0.80
Borrowings
Total Borrowings - - -
Due < 1 Yr - - -
Due 1-2 Yrs - - -
Due 2-5 Yrs - - -
Due > 5 Yrs - - -

Cashflow Statement
Fiscal Year Ends 2021 31/03/2021 2022 31/03/2022 2023 31/03/2023
Operating Cash Flow 876.70 1,385.70 1,100.50
Taxation -5.80 -7.70 -70.60
Investing Activities -192.60 -245.70 -516.60
Net Outflow/Inflow 678.30 1,132.30 513.30
Financing -244.00 -595.90 -643.80
Net Change in Cash 434.30 536.40 -130.50
Foreign Exchange Adjustm-3.30 -8.20 0.50
Opening Balance 238.70 669.70 1,197.90
Closing Balance 669.70 1,197.90 1,067.90
Investment Ratios
Cash Flow Per Share p 44.24 67.85 50.64
CAPEX PS p -10.50 -12.67 -20.17
Birlasoft Ltd Balance Sheet | 532400 - Morningstar Figures in millions. Currency is INR.
Income Statement
Column1 2021 2022
Revenue 35,557.20 41,303.50
Cost of Revenue 20,681.28 23,054.62
Gross Operating Profit 14,875.92 18,248.88
Operating expenses
Research and development - -
Sales, general and administrative 843.35 813.61
Staff cost - -
Depreciation and amortization 803.71 765.10
Other Operating Expenses 8,598.52 11,032.16
Total Operating Expenses 10,245.58 12,610.87
Operating income before interest and taxes 4,630.34 5,638.01
Non-operating income -82.35 528.61
Income before income taxes 4,547.99 6,166.62
Provision for income taxes 1,339.68 1,530.24
Net income from continuing operations 3,208.31 4,636.38
Net Income 3,208.31 4,636.38
Net income available for common shareholders 3,208.31 4,636.38
Earnings per share
Basic 11.53 16.63
Diluted 11.29 16.43

Balance Sheet Statement

Column1 2021 2022
Assets Assets Assets
Current Assets
Cash, cash equivalents, and short-term investments
Cash and cash equivalents 4,660.92 2,905.61
Short-term investments 6,313.96 8,724.28
Total cash, cash equivalents, and short-term investmen10,974.88 11,629.89
Accounts receivable 5,182.31 6,811.55
Inventory - -
Other Current Assets 4,895.70 5,891.53
Total current assets 21,052.89 24,332.97
Non Current Assets
Not property, plant and equipment 2,465.60 2,601.14
Equity and other investments - -
Intangibles 4,581.37 4,672.79
Deferred Income Taxes 882.01 920.06
Other Long-Term Assets 962.57 1,306.45
Total non-current assets 8,891.55 9,500.44
Total Assets 29,944.44 33,833.41
Liabilities and stockholders' equity
Liabilities
Current Liabilities
Accounts Payable 1,317.55 2,095.09
Taxes Payable 554.41 342.45
Current Debt - -
Other current liabilities 4,471.58 4,161.40
Total current liabilities 6,343.54 6,598.94
Non-current liabilities
Deferred taxes liabilities - -
Long Term Debt - -
Other long-term liabilities - -
Total non-current liabilities - -
Total Liabilities - -
Stockholders' equity
Common stock 554.57 558.99
Additional paid-in capital 4,331.36 4,499.01
Other reserves 1,548.66 1,843.27
Retained earnings 15,164.62 18,704.08
Minority Interests - -
Total stockholders' equity 21,799.29 25,830.50
Total liabilities and stockholders' equity 29,944.44 33,833.41

Cashflow Statement
Column1 2021 2022
Cash Flows From Operating Activities
Net Income - -
Depreciation and amortization - -
Deferred income taxes 1,339.68 1,530.24
Accounts receivable 125.49 -2,166.77
Inventory - -
Account payable -545.90 749.19
Other working capital 1,265.37 -1,145.10
Other non-cash items 3,393.78 3,839.34
Net cash provided by operating activities 5,578.42 2,806.90
Cash Flows From Investing Activities
Investment in property, plant and equipment -248.72 -638.26
Acquisitions Net - -
Purchases of investments -4,354.69 -21,186.82
Sales/Maturities of investments - 18,411.32
Purchases of intangibles - -
Other investing activities 158.95 347.00
Net cash used for investing activities -4,444.46 -3,066.76
Cash Flows From Financing Activities
Common stock issued 1.61 78.96
Dividends -554.22 -1,110.82
Other financing activities -416.08 -435.47
Net cash provided by (used for) financing activities -968.69 -1,467.33
Net Change in Cash 165.27 -1,727.19
Cash at beginning of period 4,495.65 4,660.92
Cash at end of period 4,660.92 2,905.61
Free cash in flow
Operating Cash Flow 5,578.42 2,806.90
Capital Expenditure -248.72 -638.26
Free Cash Flow 5,329.70 2,168.64
n millions. Currency is INR.

2023
47,947.69
27,214.92
20,732.77

-
1,430.43
-
822.65
13,734.35
15,987.43
4,745.34
-321.12
4,424.22
1,108.38
3,315.84
3,315.84
3,315.84

11.96
11.92

2023
Assets

4,668.52
5,738.27
10,406.79
7,316.12
-
3,974.81
21,697.72

2,390.22
-
5,033.75
1,170.78
1,580.21
10,174.96
31,872.68
2,312.80
326.23
-
3,601.18
6,240.21

-
-
-
-
-

549.74
869.28
2,755.79
19,910.47
-
24,482.93
31,872.68

2023

-
-
1,108.38
-2,436.60
-
217.78
1,418.73
5,300.95
5,609.24

-577.38
-
-40,312.45
43,156.50
-
250.27
2,516.94

-3,770.83
-1,249.50
-1,341.71
-6,362.04
1,764.14
2,905.61
4,668.52

5,609.24
-577.38
5,031.86
DANGCEM.LG - | Stock Price & Latest News | Reuters
DANGOTE CEMENT PLC Financial Statements – NSENG:DANGCEM – TradingView
Income Statement
Dangote - DANGCEM.LG (P/L Statemen2021 (#'000,000) 2022 (#'000,000)
Revenue 1383637 1618323
Total Revenue 1383637 1618323
Cost of Revenue, Total 551019 662890
Gross Profit 832618 955433
Selling/General/Admin. Expenses, Tot 230198 343285
Depreciation/Amortization 24812 29633
Other Operating Expenses, Total -5342 -3288
Total Operating Expense 801146 1032447
Operating Income 582491 585876
Interest Inc.(Exp.),Net-Non-Op., Total -43510 -89697
Other, Net -615 27823
Net Income Before Taxes 538366 524002
Provision for Income Taxes 173927 141691
Net Income After Taxes 364439 382311
Net Income Before Extra. Items 361008 375988
Net Income 361008 375988
Income Available to Com Excl ExtraOr 361008 375988
Income Available to Com Incl ExtraOr 361008 375988
Diluted Net Income 361008 375988
Diluted Weighted Average Shares 17000 16880
Diluted EPS Excluding ExtraOrd Items 21.24 22.27
DPS - Common Stock Primary Issue 20 20
Diluted Normalized EPS 21.25 22.27
Unusual Expense (Income) 459 -73
Minority Interest -3431 -6323

Measured in Million (Naira - Local Currency)

Balance Sheet Statement

Dangote - DANGCEM.LG (B/S Statemen 2021 (#'000,000) 2022 (#'000,000)
Cash 251887 139108
Note Receivable - Long Term 5980 17085
Total Receivables, Net 243985 361768
Short Term Investments 87956 144735
Cash and Short Term Investments 339843 283843
Accounts Receivable - Trade, Net 12710 14583
Total Inventory 167205 239563
Prepaid Expenses 122009 138287
Total Current Assets 873042 1023461
Property/Plant/Equipment, Total - Gro 2196693 2453091
Accumulated Depreciation, Total -700509 -900980
Property/Plant/Equipment, Total - Ne 1496184 1552111
Intangibles, Net 5122 6225
Long Term Investments 6528 2580
Other Long Term Assets, Total 5163 14193
Total Assets 2392019 2615655
Accounts Payable 105518 68236
Accrued Expenses 24979 28485
Notes Payable/Short Term Debt 76475 132989
Current Port. of LT Debt/Capital Lease 314090 241960
Other Current liabilities, Total 555421 550015
Total Current Liabilities 1076483 1021685
Long Term Debt 176562 333498
Capital Lease Obligations 8019 8057
Total Long Term Debt 184581 341555
Total Debt 575146 716504
Deferred Income Tax 135003 154026
Other Liabilities, Total 12283 19442
Total Liabilities 1426649 1561286
Common Stock, Total 8520 8520
Additional Paid-In Capital 42430 42430
Retained Earnings (Accumulated Defici 871151 972355
Treasury Stock - Common -9833 -45156
Other Equity, Total 53102 76220
Total Equity 965370 1054369
Total Liabilities & Shareholders' Equity 2392019 2615655
Total Common Shares Outstanding 17000.31 16873.56
Tangible Book Value per Share, Comm 56.48 62.12
Minority Interest 18299 24578

Measured in Million (Naira - Local Currency)

Cashflow Statement
Dangote - DANGCEM.LG (CF Statemen2021 (#'000,000) 2022 (#'000,000)
Net Income/Starting Line 538366 524002
Depreciation/Depletion 100766 120390
Non-Cash Items 43768 41798
Cash Taxes Paid 33408 150766
Cash Interest Paid 52558 68840
Changes in Working Capital -86191 -298355
Cash from Operating Activities 596709 387835
Capital Expenditures -186662 -66252
Other Investing Cash Flow Items, Total 59793 -60570
Cash from Investing Activities -126869 -126822
Financing Cash Flow Items -52558 -68840
Total Cash Dividends Paid -272005 -337471
Issuance (Retirement) of Stock, Net -9833 -35323
Issuance (Retirement) of Debt, Net 2174 67855
Cash from Financing Activities -332222 -373779
Foreign Exchange Effects -15289 252
Net Change in Cash 122329 -112514

Measured in Million (Naira - Local Currency)

– TradingView

2023 (#'000,000)
2208090
2208090
1006278
1201812
463149
28647
-20678
1473823
734267
-279971
98808
553104
97521
455583
445214
445214
445214
445214
445214
16880
26.38
30
26.2
-3573
-10369

2023 (#'000,000)
279074
14656
419253
168023
447097
25206
394023
148641
1409014
4047271
-1573112
 2474159
12356
2607
25933
3938725
183861
61857
14946
569173
782795
1612632
388364
16505
404869
988988
161483
33901
2247691
8520
42430
1101503
-86579
625160
1691034
3938725
16752.15
100.21
34806

2023 (#'000,000)
553104
151160
109918
166129
118984
-135393
678789
-102294
76375
-25919
-118984
-337471
 -41423
145862
-352016
-19557
281297
Cencosud S.A. (CENCOSUD.SN) income statement – Yahoo Finance

Income statement
Income statement Breakdown 31/12/2023
Total revenue 14,230,642,000
Cost of revenue 10,069,297,000
Gross profit 4,161,345,000
Operating expenses
Selling general and administrative 3,226,792,000
Total operating expenses 3,221,346,329
Operating income or loss 939,998,671
Interest expense 179,658,292
Income before tax 513,385,000
Income tax expense 221,172,000
Income from continuing operations 292,213,000
Net income 220,280,000
Net income available to common shareholders 220,280,000
Basic EPS -
Diluted EPS -
Basic average shares -
Diluted average shares -

Cash flow
Cash Flow Breakdown 31/12/2023
Cash flows from investing activities
Investments in property, plant and equipment -336,319,000
Acquisitions, net 0
Sales/maturities of investments -
Other investing activities -41,571,000
Net cash used for investing activities -313,442,000
Net change in cash 109,425,000
Cash at beginning of period 373,700,000
Cash at end of period 483,126,000
Free cash flow
Capital expenditure -336,319,000
Free cash flow 1,111,336,000

Balance sheet All numbers in thousands

Balance Sheet Breakdown 31/12/2023
Assets
Current assets
Cash
Cash and cash equivalents 483,125,584
Other short-term investments 211,081,454
Total cash 694,207,038
Net receivables 311,256,034
Inventory 1,411,220,909
Other current assets 362,735
Total current assets 2,976,277,224
Non-current assets
Property, plant and equipment
Gross property, plant and equipment 6,652,292,016
Accumulated depreciation -2,909,169,297
Net property, plant and equipment 3,743,122,719
Goodwill 1,873,590,001
Intangible assets 774,003,943
Other long-term assets 10,186,472
Total non-current assets 10,596,845,305
Total assets 13,573,122,529
Liabilities and stockholders' equity
Liabilities
Current liabilities
Current debt 433,098,240
Accounts payable 2,653,580,482
Other current liabilities 59,600,859
Total current liabilities 3,798,928,406
Non-current liabilities
Long-term debt 3,704,831,700
Deferred tax liabilities 558,350,832
Deferred revenues -
Other long-term liabilities 76,027,357
Total non-current liabilities 5,496,566,361
Total liabilities 9,295,494,767
Stockholders' equity
Common stock 2,380,288,909
Retained earnings 2,078,932,098
Total stockholders' equity 3,670,611,817
Total liabilities and stockholders' equity 13,573,122,529
 All numbers in thousands
31/12/2022 31/12/2021
14,202,098,000 11,760,071,408
10,129,993,000 8,327,455,783
4,072,105,000 3,432,615,625

2,996,339,000 2,200,649,120
2,985,831,046 2,340,020,509
1,086,273,954 1,092,595,116
97,226,822 46,380,780
641,933,000 755,829,320
237,185,000 260,693,560
404,748,000 495,135,760
338,929,000 471,910,200
338,929,000 471,910,200
119.1 165.6
118.9 165.4
2,845,753 2,849,653
2,851,569 2,853,973

All numbers in thousands

31/12/2022 31/12/2021

-360,446,000 -207,443,322
-660,585,000 0
- -
246,141,000 57,982,605
-700,570,000 -127,712,023
-433,010,000 124,777,807
806,710,000 681,932,455
373,700,000 806,710,262

-360,446,000 -207,443,322
790,131,000 1,154,912,117

mbers in thousands
31/12/2022 31/12/2021

373,700,303 806,710,262
253,846,638 503,673,442
627,546,941 1,310,383,704
379,573,629 350,396,499
1,510,406,638 1,249,712,699
509,142 295,495
 3,108,157,445 3,360,396,781

6,633,797,703 5,656,466,984
-2,910,785,570 -2,552,102,789
3,723,012,133 3,104,364,195
1,705,629,399 1,102,163,829
705,123,765 322,818,554
10,988,235 9,215,019
10,232,042,346 8,591,110,700
13,340,199,791 11,951,507,481

323,455,733 100,318,386
2,738,421,754 2,619,805,879
51,821,378 16,767,582
3,753,381,559 3,161,774,685

3,617,020,870 2,632,173,763
617,679,206 561,800,226
- -
64,651,580 55,188,286
5,340,600,830 4,055,475,218
9,093,982,389 7,217,249,903

2,422,050,488 2,422,050,488
2,154,835,639 2,338,694,627
3,670,812,256 4,176,462,336
13,340,199,791 11,951,507,481