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The following is a summary of performance data of FedEx over a three-year period

ID: 2640957 • Letter: T

Question

The following is a summary of performance data of FedEx over a three-year period:

Year 1

Year 2

Year 3

34,734

39,304

42,680

33,550

37,852

40,648

1,184

1,452

2,032

25,654

27,385

29,903

11,695

10,498

13,926

15,654

15,220

14,727

1,998

2,378

3,186

-2,781

-3,419

-4,049

-692

-287

-244

Required:

Given the information in the table above, calculate the following:

Profit margin on sales

Return on assets

Return on equity

Total debt to total assets

Total asset turnover

Explain and evaluate your results as they pertain to profitability, debt, and asset turnover for the company over a three-year period.

Part Two: Final Project Week 4: Issues and Interests of Investors and Other Stakeholders; Analysis of Company Performance

Required:

Identify two items or issues that cannot be derived from the financial statements of the two companies that you selected for your research. Explain why these items or issues would be of concern to investors and other stakeholders. In your rationale, address the specific interests of the different users of financial statements.

Compare and contrast the two companies in terms of how well or how poorly they are performing in the areas of profit, debt, and asset turnover. Use appropriate ratios in your analysis. Indicate strategies for possible improvement in each area.

(in millions)

Year 1

Year 2

Year 3

Sales

34,734

39,304

42,680

Cost of Goods Sold

33,550

37,852

40,648

Net Income

1,184

1,452

2,032

Assets

25,654

27,385

29,903

Total Debt

11,695

10,498

13,926

Equity

15,654

15,220

14,727

Operating Cash Flow

1,998

2,378

3,186

Investment Cash Flow

-2,781

-3,419

-4,049

Financing Cash Flow

-692

-287

-244

Explanation / Answer

Identify two items or issues that cannot be derived from the financial statements of the two companies that you selected for your research. Explain why these items or issues would be of concern to investors and other stakeholders. In your rationale, address the specific interests of the different users of financial statements.

Solution-

"The U.S. Government Accountability Office (GAO) cannot render an opinion on the 2012 consolidated financial statements of the federal government because of widespread material internal control weaknesses, significant uncertainties, and other limitations," the agency said. "As was the case in 2011, the main obstacles to a GAO opinion on the accrual-based consolidated financial statements were: Serious financial management problems at the Department of Defense (DOD) that made its financial statements unauditable. The federal government

Year 1 Year 2 Year 3 Sales 34,734 39,304 42,680 COGS 33,550 37,852 40,648 Net Income 1,184 1,452 2,032 Assets 25,654 27,385 29,903 Total Debt 11,695 10,498 13,926 Equity 15,654 12,220 14,727 Operating Cash Flow 1,998 2,378 3,186 Investment Cash Flow (2,781) (3,419) (4,049) Financing Cash Flow (692) (287) (244) Profit Margin on Sales 1,184 1,452 2,032 Profit Margin on Sales (%) 3.41% 3.69% 4.76% Return on Assets 0.05 0.05 0.07 Return on Equity 0.04 0.04 0.05 Total Debt to Total Assets 0.46 0.38 0.47 Total Asset Turnover 1.35 1.44 1.43 The above ratios overall indicate positive trends. Profit margin has consistently increased as a percent of sales. Return on assets and return on equity have shown small but steady increases over the past several years. These indicate that the company is becoming more profitable.

Although debt to asset ratio decreased from year 1 to year 2, it increased from year 2 to year 3 to around the level it was at in year 1. More debt was taken on in the third year which caused the increase; the increase could be an indicator of future expansion (investing in the business) as the company appears to be growing in sales.

Asset turnover also shows overall positive trends, with a small increase from year 1 to year 2 and year 2 and 3 being relatively steady with each other. This indicates that the company is utilizing its assets better over time and is a positive indicator.