Assessment 4  

You are working as a consultant and are preparing an annual management report for a stakeholder meeng (could be shareholders or family). The report is to be presented as a business document, rather than an assignment and be of a professional standard.

Part A - Spreadsheet Calculaons 

Enter data for the following reports for your case informaon on the excel spreadsheet provided in Interact2, and set out in a professional manner:  

Statement of Financial Posion 

Cash Flow Statement (based on totals for the year) 

Gross Margin Analysis Reports for each enterprise 

Statement of Comprehensive Income 

Calculate the following performance indicators to inform and support your analysis in Part B below.  The calculaons must be submited as an excel spreadsheet provided in Interact2, and set out in a professional manner for your client if they want to look further at data provided in the report.  

Current rao 

Liquidity rao 

Working Capital 

Opening Equity % & Closing Equity % 

Debt Equity rao 

Return to Equity Return to Assets/Capital 

Net Profit Rao 

Expense raos (as appropriate) 

Gross Margin per Ha (for each enterprise) 

Gross Margin per DSE for the livestock enterprises (as appropriate) 

Gross Margin per Ewe/Cow/Mare (as appropriate) 

Part B – Writen Annual Management Report  

Following your review of the business, and making reference to the raos outlined in Part A above and the financial statements presented, address the following in a word document report to your stakeholders.  

•Liquidity 

•Stability 

•Profitability (of the business as a whole and the enterprises) 

•Valuaon of owners’ equity 

When wring your interpretaon, be specific about the data you generated in the financial reports.  Define each analysis technique and explain results provided for the business and interpret the results with reference to benchmarks where applicable.  Use relevant references to support your interpretaon of the results and the discussion about what the results mean to the management of the farming business. 

Include the following summarised reports as neatly formated tables (suggest copy these from excel).

Statement of Financial Posion 

Cash Flow Statement (based on totals for the year) 

Gross Margin Analysis Reports for each enterprise 

Statement of Comprehensive Income 

Your report should be formated with the following secons:  

Cover leter 

Report cover page 

Table of Contents 

Execuve Summary of report content and key points raised 

Introducon to report structure & business 

Liquidity assessment 

Stability assessment 

Profitability assessment 

Valuaon of Owner's Equity assessment 

Conclusion 

References 

Appendices e.g. financial statements if not included in the body of the report 

ass3-severine-robert

Case study