_SLIDE_1_
Financial Accounting
CAR INDUSTRY
_SLIDE_2_
Contents
Car company introduction
Financial analysis
_HYUNDAI
_KIA MOTORS
_SSANGYONG MOTORS
_RENAULT SAMSUNG MOTORS
Conclusion and suggestion
Reference
Q&A
_SLIDE_3_
Car co. introduction
HYNDAI
KIA MOTORS
SSANGYOUNG
MOTORS
RENAULT SAMSUNG
MOTORS
Data years / 2008, 2009, 2xxx
_SLIDE_4_
Financial analysis
_SLIDE_5_
HYUNDAI
PRESENTED BY Lee Jong Ryul
Driving your way ¢â
_SLIDE_6_
HYUNDAI
Profitability
2008/12
2009/12
2xxx/12
Ratio of operating profit to net sales
3.85
6.14
8.10
Ratio of net income to net sales
1.37
4.42
7.09
ROE (return on equity)
4.62
14.60
22.24
ROA (return on asset)
1.17
3.94
7¡¦(»ý·«)
4.72
85.05
6.14
7.09
8.10
189.72
|
wth rate of equity capital
6.91
14.24
26.84
_SLIDE_13_
HYUNDAI
_SLIDE_14_
HYUNDAI
Profitability
2008/12
2009/12
2xxx/12
Ratio of operating profit to net sales
3.85
6.14
8.10
Ratio of net income to net sales
1.37
4.42
7.09
ROE (return on equity)
4.62
14.60
22.24
ROA (return on asset)
1.17
3.94
7.24
ROCI (return on invested capital)
4.72
12.25
21.72
_SLIDE_15_
HYUNDAI
_SLIDE_16_
HYUNDAI
Stability
2008/12
2009/12
2xxx/12
Debt ratio
307.09
253.31
221.43
Ratio of current liabilities to net worth
189.72
149.35
124.14
Net debt ratio
156.33
108.75
83.27
Current ratio
80.61
85.05
90.71
Quick ratio
45.57
58.01
65.44
Interest Coverage ratio
2.34
4.11
9.58
Financial expenses to sales
1.65
1.50
0.84
Ratio of internal reserves to net profits
1,187.50
1,370.80
1,726.24
_SLIDE_17_
HYUNDAI
_SLIDE_18_
HYUNDAI
Activity
2008/12
2009/12
2xxx/12
Total asset turnover ratio
3.85
6.14