FINANCIAL
STATEMENTS
SAN MIGUEL FOOD & BEVERAGE, INC.
UNIVERSAL ROBINA CORPORATION
EMPERADOR INC.
04
STATEMENT OF PROFIT OR LOSS
01
AND OTHER COMPREHENSIVE
ASSETS
INCOME
02 05
LIABILITIES STATEMENT OF CHANGES IN
EQUITY
03
06
EQUITY
CASH FLOWS FROM
OPERATING ACTIVITIES
07 09
CURRENT RATIO ASSET TURNOVER
08 10
PLANT TURNOVER INVENTORY TURNOVER
01.
ASSETS
ASSETS
SAN MIGUEL FOOD & BEVERAGE, INC. UNIVERSAL ROBINA CORPORATION
ASSETS
EMPERADOR INC.
02.
LIABILITIES
LIABILITIES
SAN MIGUEL FOOD & BEVERAGE, INC. UNIVERSAL ROBINA CORPORATION
LIABILITIES
EMPERADOR INC.
03.
EQUITY
EQUITY
SAN MIGUEL FOOD & BEVERAGE, INC. UNIVERSAL ROBINA CORPORATION
EQUITY
EMPERADOR INC.
04.
STATEMENT OF PROFIT
OR LOSS AND OTHER
COMPREHENSIVE
INCOME
STATEMENT OF PROFIT OR LOSS AND OTHER
COMPREHENSIVE INCOME
SAN MIGUEL FOOD & BEVERAGE, INC.
STATEMENT OF PROFIT OR LOSS AND OTHER
COMPREHENSIVE INCOME
UNIVERSAL ROBINA CORPORATION
STATEMENT OF PROFIT OR LOSS AND OTHER
COMPREHENSIVE INCOME
EMPERADOR INC.
05.
STATEMENT OF
CHANGES IN EQUITY
STATEMENT OF CHANGES IN EQUITY
SAN MIGUEL FOOD & BEVERAGE, INC.
STATEMENT OF CHANGES IN EQUITY
SAN MIGUEL FOOD & BEVERAGE, INC.
STATEMENT OF CHANGES IN EQUITY
UNIVERSAL ROBINA CORPORATION
STATEMENT OF CHANGES IN EQUITY
EMPERADOR INC.
06.
CASH FLOWS FROM
OPERATING ACTIVITIES
CASH FLOWS FROM OPERATING ACTIVITIES
SAN MIGUEL FOOD & BEVERAGE, INC. UNIVERSAL ROBINA CORPORATION
CASH FLOWS FROM OPERATING ACTIVITIES
EMPERADOR INC.
07.
CURRENT RATIO
Current ratio
𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝐴𝑠𝑠𝑒𝑡𝑠
Current Ratio =
𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝐿𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑖𝑒𝑠
SAN MIGUEL FOOD & BEVERAGE, INC.
103,040,000,000
Current Ratio =
84,309,000,000
= 1.22
UNIVERSAL ROBINA CORPORATION
65,562,838,524
Current Ratio =
53,667,829,890
= 1.22
EMPERADOR INC.
61,961,497,661
Current Ratio =
25,808,376,366
= 2.40
08.
PLANT
TURNOVER
PLANT turnover
𝑁𝑒𝑡 𝑆𝑎𝑙𝑒𝑠
Plant Turnover =
𝐴𝑣𝑒𝑟𝑎𝑔𝑒 𝐹𝑖𝑥𝑒𝑑 𝐴𝑠𝑠𝑒𝑡
SAN MIGUEL FOOD & BEVERAGE, INC.
279,290,000,000
Plant Turnover =
(84,624,000,000+75,537,000,000)/2
279,290,000,000
=
80,080,500,000
= 3.49
UNIVERSAL ROBINA CORPORATION
133,140,081,384
Plant Turnover =
(58,989,613,043+54,626,409,715)/2
133,140,081,384
=
56,808,000,000
= 2.34
plant turnover
𝑁𝑒𝑡 𝑆𝑎𝑙𝑒𝑠
Plant Turnover =
𝐴𝑣𝑒𝑟𝑎𝑔𝑒 𝐹𝑖𝑥𝑒𝑑 𝐴𝑠𝑠𝑒𝑡
EMPERADOR INC.
52,834,305,306
Plant Turnover =
(26,435,845,480+28,986,637,2629)/2
52,834,305,306
=
27,711,241,371
= 1.91
09.
ASSET
TURNOVER
ASSET turnover
𝑁𝑒𝑡 𝑆𝑎𝑙𝑒𝑠
Asset Turnover =
𝐴𝑣𝑒𝑟𝑎𝑔𝑒 𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡𝑠
SAN MIGUEL FOOD & BEVERAGE, INC.
279,290,000,000
Asset Turnover =
(276,282,000,000+265,967,000,000)/2
279,290,000,000
=
271,124,500,000
= 1.03
UNIVERSAL ROBINA CORPORATION
133,140,081,384
Asset Turnover =
(176,194,930,267+168,652,989,873)/2
133,140,081,384
=
172,423,960,070
= 0.77
ASSET turnover
𝑁𝑒𝑡 𝑆𝑎𝑙𝑒𝑠
Asset Turnover =
𝐴𝑣𝑒𝑟𝑎𝑔𝑒 𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡𝑠
EMPERADOR INC.
52,834,305,306
Asset Turnover =
(122,452,152,235+126,047,339,209)/2
52,834,305,306
=
124,249,745,722
= 0.43
10.
INVENTORY
TURNOVER
INVENTORY turnover
𝐶𝑂𝐺𝑆
Inventory Turnover =
𝐴𝑣𝑒𝑟𝑎𝑔𝑒 𝐼𝑛𝑣𝑒𝑛𝑡𝑜𝑟𝑦
SAN MIGUEL FOOD & BEVERAGE, INC.
2020 2019
200,239,000,000 212,030,000,000
Inventory Turnover = Inventory Turnover =
34,582,000,000 33,120,000,000
= 5.79 = 6.40
*Average Inventory *Average Inventory
33,771,000,000+35,393,000,000 32,469,000,000+33,771,000,000
= =
2 2
= 34,582,000,000 = 33,120,000,000
INVENTORY turnover
𝐶𝑂𝐺𝑆
Inventory Turnover =
𝐴𝑣𝑒𝑟𝑎𝑔𝑒 𝐼𝑛𝑣𝑒𝑛𝑡𝑜𝑟𝑦
UNIVERSAL ROBINA CORPORATION
2020 2019
92,081,882,538 93,861,929,762
Inventory Turnover = Inventory Turnover =
25,314,420,419 23,230,140,006
= 3.64 = 4.04
*Average Inventory *Average Inventory
24,374,509,971+26,254,330,867 22,085,770,041+24,374,509,971
= =
2 2
= 25,314,420,419 = 23,230,140,006
INVENTORY turnover
𝐶𝑂𝐺𝑆
Inventory Turnover =
𝐴𝑣𝑒𝑟𝑎𝑔𝑒 𝐼𝑛𝑣𝑒𝑛𝑡𝑜𝑟𝑦
EMPERADOR INC.
2020 2019
35,398,674,605 33,334,124,597
Inventory Turnover = Inventory Turnover =
30,734,651,324 29,452,638,308
= 1.15 = 1.31
*Average Inventory *Average Inventory
30,509,303,278+30,959,999,370 28,395,973,338+30,509,303,278
= =
2 2
= 30,734,651,324 = 29,452,638,308
THANK
YOU!
17 GROUP
