Pre Master Accounting by Usic https://padlet.com/usictech/dplwn8l639jrnj6o Group 4 - Semester 1 Week 07 Seminar 2 en-us 2023-03-03 10:12:54 UTC 2026-01-22 22:55:34 UTC hello@padlet.com Group 2 https://padlet.com/usictech/dplwn8l639jrnj6o/wish/2502505263 QingMa 
Tengyue Luo

Q2
A ROCE value indicates that the company can invest more of its profits back into the company to benefit shareholders, and at least 20% is a sign of a company's financial health.
The decline of Gross profit margin indicates that the income of the enterprise after paying the direct operating costs decreases, and the profitability decreases.
An increase in Net profit margin indicates that the company has become more efficient at converting sales into actual profits.
A company with a current ratio of 2:1, meaning that current assets are twice as large as current liabilities, and a ratio above 1.0 indicates that the company is financially stable and able to pay current debts and invoices.
  a quick ratio higher than one indicates higher liquidity and means you have more than enough liquid assets to cover your current obligations. ‍
Inventory holding period decrease indicates that the company is able to turn its inventory into sales more quickly
Payables payment period decrease indicates that the company is paying its bills relatively quickly
A Gearing ratio between 25% - 50% is considered normal, and an increase in this ratio indicates that a company is more financially leveraged and more vulnerable to economic downturns and business cycles.
To sum up, the company's financial situation is good compared to the industry average, and its profitability has increased compared to last year, and its financial situation is still stable]]> 2023-03-03 11:29:12 UTC https://padlet.com/usictech/dplwn8l639jrnj6o/wish/2502505263 Group 5 https://padlet.com/usictech/dplwn8l639jrnj6o/wish/2502505301 Hongyi WU
Jue WANG

]]> 2023-03-03 11:29:15 UTC https://padlet.com/usictech/dplwn8l639jrnj6o/wish/2502505301 Group4 https://padlet.com/usictech/dplwn8l639jrnj6o/wish/2502505321 Xiaochen Tao
Yushi Liu]]> 2023-03-03 11:29:17 UTC https://padlet.com/usictech/dplwn8l639jrnj6o/wish/2502505321 Group 6 https://padlet.com/usictech/dplwn8l639jrnj6o/wish/2502506843 Kaixiang Jiang
Jiaqi Tian]]> 2023-03-03 11:31:06 UTC https://padlet.com/usictech/dplwn8l639jrnj6o/wish/2502506843 Group7 https://padlet.com/usictech/dplwn8l639jrnj6o/wish/2502507978 Runze jiang
Zhongtao Liu]]> 2023-03-03 11:32:01 UTC https://padlet.com/usictech/dplwn8l639jrnj6o/wish/2502507978 Group 1 https://padlet.com/usictech/dplwn8l639jrnj6o/wish/2502507998 Zhiyu Li
Xueru Liang

Q1
• Clean’s liquidity position has decrease; CR has decreased by 3% and QR by 7%
• With reference to benchmark CR and QR, it implies that firm might be not enough liquid (holding less current assets).

• IHP has increased 70%.  It means inventory increase.
• RCP has increased 6% - more time taken to collect funds from customers
• PPP has declined by 5% - less time taken to pay up creditors
• RCP and PPP combined suggests Clean’s is not reasonably efficient in managing working capital.They collect funds slower than they pay out.
]]> 2023-03-03 11:32:02 UTC https://padlet.com/usictech/dplwn8l639jrnj6o/wish/2502507998 Group 3 msun40 https://padlet.com/usictech/dplwn8l639jrnj6o/wish/2502510508 Ziyi Tang
Minzhi Sun

Q1  Short-term solvency is low, but utilization is high.
IHP has increased ,it means inventory is being sold more slowly. less efficient.
RCP has increased70%, more time take taken to collect funds from customers.
PPP has declined ,less time taken to pay up creditors.]]> 2023-03-03 11:34:58 UTC https://padlet.com/usictech/dplwn8l639jrnj6o/wish/2502510508 Group 8 https://padlet.com/usictech/dplwn8l639jrnj6o/wish/2502517090 Weixin Wang
Ximeng Wang
Q1
Liquidity:
The company provide service as major business, therefore the current ratio is less ideal but the quick ratio is fairly good, as there are constantly less inventory in held by the company.
Both the liquidity ratio are decreasing, which means they are less likely to meet their short-term obligations. This might build obstacles when they are trying to manage human resources or order inventories, as they are not as able to pay wages as before. It also might be a little difficult for them to settle expenses this year.
Efficiency:
The IHP is increasing, meaning that they are holding their inventory for longer times. This might cause extra expenses for stocking, and reduce the operating profit for the year.
The RCP is also increasing, meaning that they are collecting their receivables more slowly. This might cause some trouble of their cash flow, and probably they should be evaluating the credit of their customers.
The PPP is decreasing, meaning they are paying their payables quicker. This might add some credit for the company, but it might result in less cash in hand, causing less return on investment. The company might be seeking for benefits from early payment discounts.

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