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AGRINURTURE

Kenneth Cada
Danielle Ibojos
Christine Sumaway

4E3
Company Description

■ Formerly known as Mabuhay 2000 Enterprises


■ Started as a trader of post-harvest agricultural
machineries
■ Business Activities: farming, manufacturing, trading,
domestic and international distribution, retail
franchise operations
Exports
Products from Spain
■ Apples ■ Mandarins ■ Tomatoes
■ Apricot ■ Nectarines ■ Bananas (from ecuador)
■ Artichokes ■ Onions ■ Pinapples (from Costa
Rica)
■ Cherries ■ Oranges
■ Cucumbers ■ Peaches
■ Eggplants ■ Pears
■ Grapes ■ Peppers
■ Lemons ■ Strawberries
Products for domestic and
wholesale and retail distribution

■Highland varieties (ex. Basil, Celery,


Sayote, Mint, Mushroom Shitake etc)
■Lowland varieties (ex. Alogbate,
bittergourd, Eggplant, Squash etc)
■Grains
Retail Franchising
Brands
Structure Analysis
STRUCTURE

16%

Assets
50% Liabilities
34%
Equity
Asset Structure Analysis

■ Total Assets: 2,340,650,794

■ Total Current Assets: 1,000,914,458


– Advances to stockholder’s was the largest part

■ Total Non Current Assets: 1,339,736,336


– invested particularly on property, plant and equipment
Liability and Equity Structure Analysis

■ Total Liabilities and Equity: 2,340,650,794

■ Total Liabilities: 1,578,225,043


– Current:1,400,813771
– Non Current: 177,411,272

■ Equity: 762,425,751
Strengths Weakness

 AgriNurture focuses on  Majority of the company’s


fruit/vegetable products and financing relies on debt rather
ventures out into both domestic than equity
and and international trade
 Reduced labor costs

Opportunities Threats

 Wide market segment  Susceptibility to shocks such as


the cocolisap infestation
Vertical Analysis-Financial Position
Vertical Analysis-Financial Position
(2016)

■ (in terms of total assets) Cash, Trade and other receivables,


Inventories was at its lowest

■ Total Liabilities was greater than Total Equity

■ There was no retained earnings


Vertical Analysis-Income Statement
Vertical Analysis-Income Statement

■ (In terms of sales) Gross Profit was at its second lowest and
Cost of sales was at its 2nd highest

■ General and administrative expense increased by 40%


which in turn generated the company’s largest operating
loss
Horizontal Analysis-Financial Position (2015-2016)
Horizontal Analysis-Financial Position
(2015-2016)
■ Total Assets decreased by 18.90%

■ Current Assets decreased by 6.73%

■ Inventories decreased by 37.43% -may be due to the


coconut based products
Horizontal Analysis-Income Statement
(2015-2016)
Horizontal Analysis-Income Statement
(2015-2016)
■ Sales decreased by 53.43%
■ There was a larger decrease in the cost of sales (than the
decrease in sales) by 59.75% which led to an increase in
gross profit by 166.97%
■ A decrease in the general and administrative expenses also
led to a decrease in the Operating Profit of AgriNurture
Ratios
AGRINURTURE DEL MONTE
CURRENT RATIO 0.71 1.73

QUICK RATIO 0.69 0.21


CASH RATIO 0.02 0.0022
TOTAL ASSET TURNOVER 0.47 0.84
RECEIVABLES TURNOVER 8.47 15.42
DEBT TO ASSETS 0.05 0.72
DEBT TO EQUITY 0.14 2.26
DEBT TO CAPITAL 0.03 0.72
RETURN ON ASSETS -0.19 0.01
RETURN ON EQUITY -0.66 0.05
Conclusion
■ AgriNurture experienced a boom in 2012
■ In the suceeding years, assets decreased, sales decreased and
liabilities increased
■ Alhtough, the years show that there is a loss, AgriNurture’s
losses are now declining

■ The losses in 2016 may be attributed to the ’CocoLisap


Infestation’ that may have greatly affected their sales and
inventory