第一题之前的计算方法有问题。这下面的是例子，你看一下就明白了。你的分析少了trendanalysis，直接按照这个例子的步骤就可以。第3题我没看到。我发给你个PPT上面有具体的解决方法。这个更改可能比较复杂，所以3天时间应该差不多。14号给我吧。JDWetherspoonPlc-ReportToBoardofDirectorsFromFinancialAnalystSubjectCorporatePerformanceAnalysis2007-2009Date1December2024S1IntroductionIncompliancewithyourinstructionsIhaveundertakenandcompletedthefinancialappraisalofthecompany’sperformanceduringfinancialperiodbetweenthefinancialyears2007to2009.Thereportanalysiscomprisesofthreeseparateparts.Firstlythenarrativereportisacommentaryontheperformanceanalysiswhichwasundertaken.Thisisderivedfromthesupportingcalculativeanalysiswhichcomprisestheothertwopartsoftheoverallreport.Itconsistsofatrendanalysisandafinancialratioanalysiscontainedintheaccompanyingappendices.S2.1.TrendAnalysisThetrendanalysisconsistsofbothaverticalandhorizontalanalysisdesignedtoidentifyanysignificantchangesinthestructureofthecompany’sfinancialstructureandperformanceovertheperiodsunderreview.S2.2.ComprehensiveStatementofPosition–VerticalTrendAnalysisTheassetbalancesreflectastablestructureovertheperiod.Themajorassetstructureisdominatedbypropertyaswouldbeexpectedforapubcobusiness.Currentassetshavemarginallyincreasedupwardsto7%andcomprisesmainlyinventoryaswouldbeexpectedwithaincreasingcashandcashequivalentsbalance.Theequitybalancesremainstablealthoughthenegativehedgingreservehasmarginallydistortedthisproportionattheendof2009.Thenon-currentliabilitieshavedeclinedto50%duetothereductionofthefinancialliabilitiesbutthisappearstobebecausesomeofthisdebthasisduetothere-classificationofdebttoacurrentliabilitybecausethisbalancehasincreased.Thisindicatesthatthispartoftheoveralldebtisdueforredemptionin2010..ComprehensiveStatementofPosition–HorizontalTrendAnalysisThehorizontaltrendanalysisrevealsastablenon-currentassetfigurebutwithamajorgrowthindeferredtaxassets.Itwillbenecessarytoconsultthenotestotheaccountsforanexplanationforthiswhichrevealsthatithasarisenfromachangeintaxratesduringtheperiod.However,thisgrowthinfinancialtermsisinsignificant.Thecurrentassetlevelshavealsoremainedstable.Althoughassetsheldforsalehavesubstantiallyincreased(retailoutletsandotherpropertiesthatthecompanyisselling)theyremainimmaterial.Shareholdersequityhasremainedstablerevealingnomajorcapitalfinancinghasoccurred.Theitemtonotealthoughitisnotfinanciallysignificantisthelossestakentothehedgingreserve.Againreferencetothenotestotheaccountsisneededforadetailedexplanation.Thelosseshavearisenfromrevaluationsofthecompany’sfinancialinstrumentholdingswhichhavehadmajorfallsinvalueduetothe“creditcrunch”financialrecession.Non-currentliabilitiesoverallhavedeclinedparticularlyfinancialliabilitieswhich,havefallenovertheperiodsalthoughtherehasbeenariseinderivativebalancesatypeoffinancialinstrumentbuttheseareinsignificantinfinancialterms.Currentliabilitiesontheotherhandhaveincreased.Themajorareaofgrowthisinshort-termfinancialliabilities.Againfurtherinvestigationisrequiredbyreferencetothenotestotheaccountsforanexplanation.ThisdisclosesthatthemajorriseisinanAmericanbankloanof£86.7million.Thisisprobablypartofalongtermloanthatisnowrepayablewithinthenextyear,i.e.thepartofalong-termloanwhichhasnowhadtobere-classifiedasacurrentloanbecauseofitsimpendingrepayment.Theotherincreaseisinthepayablesba...
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