搜索
MonthlyControllingReport***公司Aug2009财务经理人网优选Preparedby:Supervisedby:概要•WehadanothersolidmonthofperformanceinAug.**madearecordshipment,while***demandcontinuedtostrengthen.TotalrevenuecameinatUSD$3.36M,up3%fromJuly.EBITcameinatUSD$1.39M,up9%fromlastmonth.Revenueachievementrateis111.8%,andEBITachievementis161.2%.•104Ksheetsof***,and33Ksheetsof***wereshipped.Averageyieldswere95.55%and90.50%respectively.•360Kloopsofin-housecoating(**included)wereproduced,atanaverageyieldof99%.•***madefurtherpricereduction,starting1stSept.In-housecoatingpriceisloweredby15%acrosstheboard.Pricepersheetisreducedfrom$18.5to$15.75.•CurrentforecastforAugare:90Kfor**,20Kfor**,and360Kloopsforin-housecoating.ProjectedrevenueisUSD$2.96MandEBITisUSD$1.03M.1/21.Salesbreakdown、Financestatements-**\**\**2.EVAanalysis3.ProductivityandForwardprojection4.ProductlineanalysisincludeCOGS、Cost、Break-evenandP&L：(1).In-house***(2).***5.Expense、Inventory、Overtime、Capitalexpenditure;6.Referencedata目录GotoGotoGoto2/2GotoGotoGotoGotoTotalRevenueUSD$3.36minAug:–Exportsales:34%,Domesticsales:66%.–***:25%;***:66%;***:9%.销售收入细化ASP************USD8.28.483.8618.77CategoryITOMetalSIO2AGTotal***Volume81,15374,95870,3360226,447Revenue406,917639,007352,67901,398,603***Volume31,21629,78511,83918,06090,900Revenue155,922253,91386,47591,514587,824R&DsampleVolume4,7393,3923,6502,20513,986Revenue29,23920,92822,52013,60486,291TotalVolume117,108108,13585,82520,265331,333Revenue592,078913,848461,673105,1192,072,718**USD1Up2Up4UP7UP9UPOthersTotalVolume10,02567,12022,3001,5001,0002,840104,785Revenue133,580562,187122,4936,7656,76527,209858,999**USD1Up2UpTotalVolume8,54025,42033,960Revenue99,491188,367287,858CamelUSDTotalVolume28,000Revenue108,096资产负债表Aug.31.2009USD%USD%Cash1,550,3296S/TLoan1,330,0005STInvestment-0AP+NP(UnvoucherAP)992,7674A/R+N/R–Net4,860,49420AE+NE(UnvoucherAE)1,799,7767Inventories826,2143Tax444,9812OtherCur.Assets448,6042AP+NP(Equipment)892,7814OtherCur.Liab.179,4621TTLCur.Liab.5,639,76623L/TLoan00TTLCur.Assets7,685,64131Others-00L/TInvestment-0TotalLiabilities5,639,55223FixedAssets-Net16,871,93968Others182,0561NetWorth*19,099,87077Total24,739,636100Total24,739,636100LiabilitiesRatios=22.8%=TotalLiabilities/TotalAssetsQuickRatios=113.7%=Cash+STInvestment+Receivables/TotalCurrentliabilitiesWorkingCapital(USD)=2,046,089=TotalCurrentAssets-TotalCurrentliabilitiesLeverageRatio(Debt/WorthRatio)=29.5%=Totalliabilities/NetWorthInventoryTurnover(Days)=19=365/(NetCOGS*12/AverageInventoryatCost)AccountsReceivableTurnover(Days)=54=365/(NetSales*12/AverageAR)AccountsPaymentTurnover(Days)=44=365/(NetMaterialCOGS*12/AverageAP)ReturnonAssets(ROA)Ratio--ByMonth=5.0%=NetProfitBeforeTax/TotalAssetsReturnonInvestment(ROI)Ratio--ByMonth=6.5%=NetProfitBeforeTax/NetWorthFinancialdistressindicator=3.55(Z1.2Highrisk,1.2Z2.9Mediumrisk,Z2.9Lowrisk)***delaythepaymentAP-expenseincludingsupportcharge($USD527K)&salaryandbonus($USD288K）&operatingexpense(e.g.Utility&Misc-material)重点财务指标•Growth&Productivityindicatorcamedownduetocomparingdatamonthonmonth.CategoryStatusMay-09Jun-09Jul-09Aug-09Debt-payingability.CurrentRatio170.4%177.5%115.2%136.3%QuickRatio148.8%153.8%107.1%121.6%CashRatio78.9%96.3%53.2%27.5%LiabilityRatio20.0%21.8%33.4%22.8%ProfitabilityGrossMarginRatio52.7%54.9%55.6%54.2%NetprofitRatio39.3%35.1%35.4%37.2%ReturnonTotalAssets4.6%3.7%4.8%5.4%ReturnonNetWorth23.1%26.7%38.6%43.0%AssetsutilizationTotalAssetsTurnover(Days)317326319300FixedAssetsTurnover(Days)208205194193InventoryTurnover(Days)23252219AccountsReceivableTurnover(Days)43434654GrowthSalesGrowthRatio-1.5%-7.0%33.4%3.0%OperationIncomeGrowthRatio17.3%-17.0%34.8%8.2%NetIncomeGrowthRatio17.3%-17.0%34.8%8.2%ProductivityAverageRevenueofEmployee(KRMB)43.0938.8849.5647.54ContributionMarginofEmployee(KRMB)28.6626.0032.9731.22***delaythepaymentDLincreased20%&Salaryadjustment10%比率雷达图OTXexcelinprofitability&inventorycontrolincomparisontoYoungFast*thedatarange2009YTDVs2008YTDKUSDAugActualForecastBudgetAct/BgtNetSales3,347%3,385100.0%2,993100.0%111.8%DirectMaterial-COGS71421.3%69720.6%84028.1%84.9%DirectLabor-Perm1855.5%1424.2%1535.1%121.4%Supplies-Miscmaterial1364.1%1534.5%1495.0%91.7%Utilities1063.2%1243.6%973.2%109.1%Shipping&Logistics80.2%90.3%110.4%71.3%ContributionMargin2,19865.7%2,26166.8%1,74358.2%126.1%Facilities-rental511.5%551.6%561.9%90.3%MaintenanceMaterials601.8%581.7%832.8%73.0%MaterialServices-Log391.2%351.0%421.4%93.8%Production-FE&MFG391.2%421.2%401.3%97.1%QualityControl-QA230.7%190.6%311.0%72.7%MOH2126.3%2086.2%2528.4%84.1%Depreciation-Machine1664.9%1695.0%1785.9%93.1%GrossProfit1,82154.4%1,88455.6%1,31343.9%138.6%Sales90.3%70.2%110.4%84.9%Admin621.8%742.2%712.4%87.8%R&D1153.4%802.3%1023.4%112.8%OpteraAllocations401.2%451.3%401.3%98.8%TPKAllocations250.7%230.7%501.7%50.0%Royalties1644.9%1674.9%1484.9%111.4%TotalSG&A41512.4%40712.0%42114.1%98.6%Non-operating(Gain)/Loss150.5%682.0%301.0%50.4%EBIT1,39041.5%1,40941.6%86228.8%161.2%损益表–月Camel&Assembly损益表–年初到现在KUSDYTDActualForecastBudgetAct/BgtNetSales20,737%20,673%21,