Vous êtes sur la page 1sur 10
HUP SENG INDUSTRIES BERHAD

HUP SENG INDUSTRIES BERHAD

HUP SENG INDUSTRIES BERHAD
Statement of Comprehensive Income of the Group 2011 2010 2009 Inc/Dec Revenue 112.6% 102.7% 100% 12.6%

Statement of Comprehensive Income of the Group

 

2011

2010

2009

Inc/Dec

   

Revenue

112.6%

102.7%

100%

12.6%

Cost of Sales

116.8%

103.3%

100%

16.8%

Gross Profit

104.7%

101.5%

100%

4.7%

Interest Income

269.5%

176.7%

100%

169.5%

Other Income

84.6%

73.1%

100%

-15.4%

Administrative expenses

152.2%

121.2%

100%

52.2%

Selling and marketing expenses

116.2%

103.5%

100%

16.2%

Financial cost

35.4%

13.7%

100%

-64.6%

Profit before tax

77.1%

65.2%

100%

-22.9%

HUP SENG INDUSTRIES BERHAD

HUP SENG INDUSTRIES BERHAD

HUP SENG INDUSTRIES BERHAD
 

Unit

2011

2010

2009

 

PROFITABILITY

Net Profit Margin

%

7.8%

10.65%

12.60%

 

Times per

1.18

1.13

1.14

Total Assets Turnover

year

Return on Assets

%

9.1%

12.02%

14.32%

Operating Income Margin

%

11.5%

14.95%

16.78%

 

Times per

3.51

3.19

2.96

Operating Assets Turnover

year

Return on Operating Assets

%

40.3%

47.75%

49.73%

DuPont Return on Operating Assests

%

40.4%

47.69%

49.67%

 

Times per

3.51

3.19

2.96

Sales to Fixed Assets

year

Return on Investment

%

12.0%

15.05%

17.80%

Return on Total Equity

%

12.7%

15.93%

18.88%

Return on Common Equity

%

31.1%

38.90%

44.80%

Unit 2011 2010 2009 INVESTOR ANALYSIS Degree of Financial Leverage N/A 1 1 1 Diluted earning
Unit 2011 2010 2009 INVESTOR ANALYSIS Degree of Financial Leverage N/A 1 1 1 Diluted earning
 

Unit

2011

2010

2009

INVESTOR ANALYSIS

 

Degree of Financial Leverage

N/A

1

1

1

Diluted earning per share

N/A

15.52

19.45

22.4

Earning per share

RM

15.52

19.45

22.4

Percentage of Earning Retained

%

36.0%

18.00%

61.00%

Dividend Payout

%

96.6%

62%

96%

Book Value per shares

RM

1.23

1.22

2.37

Operating Cash Flow per share

RM

0.27

0.25

0.54

HUP SENG INDUSTRIES BERHAD VS HWA TAI INDUSTRIES BERHAD

HUP SENG INDUSTRIES BERHAD

VS HWA TAI INDUSTRIES BERHAD

HUP SENG INDUSTRIES BERHAD VS HWA TAI INDUSTRIES BERHAD
HUP SENG INDUSTRIES BERHAD VS HWA TAI INDUSTRIES BERHAD
Unit Hup Seng Hwa Tai PROFITABILITY Net Profit Margin % 7.8% -2.45% Total Assets Turnover Times
Unit Hup Seng Hwa Tai PROFITABILITY Net Profit Margin % 7.8% -2.45% Total Assets Turnover Times
Unit Hup Seng Hwa Tai PROFITABILITY Net Profit Margin % 7.8% -2.45% Total Assets Turnover Times
 

Unit

Hup Seng

Hwa Tai

PROFITABILITY

 

Net Profit Margin

%

7.8%

-2.45%

Total Assets Turnover

Times per year

1.18

1.26

Return on Assets

%

9.1%

-3.09%

Operating Income Margin

%

11.5%

2.52%

Operating Assets Turnover

Times per year

3.51

4.11

Return on Operating Assets

%

40.3%

10.36%

DuPont Return on Operating Assests

%

40.4%

10.36%

Sales to Fixed Assets

Times per year

351.0%

4.11

Return on Investment

%

12.0%

-10.16%

Return on Total Equity

%

12.7%

-11.60%

Return on Common Equity

%

31.1%

-4.50%

Gross Profit Margin

%

32.5%

26.72%

Unit Hup Seng Hwa Tai INVESTOR ANALYSIS Degree of Financial Leverage N/A 1 1 Diluted earning
 

Unit

Hup Seng

Hwa Tai

INVESTOR ANALYSIS

 

Degree of Financial Leverage

N/A

1

1

Diluted earning per share

N/A

  • 15.52 -4.5

 

Earning per share

RM

  • 15.52 -4.5

 

Percentage of Earning Retained

%

36.0%

100.00%

Dividend Payout

%

96.6%

-

Book Value per shares

RM

1.23

0.39

Operating Cash Flow per share

RM

2.74

0.00

CONCLUSION

In general, by comparing from past 2 years, it

shows that for Hup Seng, its liquidity ratio

fluctuates from year 2009 to 2011. The company have a large amount of the assets over its liabilities, the result show the paying ability of long term debt for Hup Seng’s is considered less risky. In profitability area, there were a number of declines in 2011. Some of

these declines were material especially in net

profit margin, and operating income margin.

Cont - CONCLUSION

The return on assets, return on investment and return on total equity also decline. It it reflects that this company’s performance may facing a problem in their profitability. Investor analysis is not

favorable towards Hup Seng especially book value per share and earning per share. Therefore, Hup Seng must improve their performance to encourage

investors to invest in their company, so that every

cash given by investor can give a higher investment returns.