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Financial Analysis Next and Urberry

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Financial Analysis Next and Urberry
| | BURBERRY | | | NEXT | | PROFITABILITY | | 2010 | 2009 | | 2010 | 2009 | Net Profit Margin | | 13.3% | 0.8% | | 15.6% | 14.6% | Gross Profit Margin | | 62.8% | 55.4% | | 29.3% | 27.8% | ROCE | | 26.8% | 1.7% | | 56.6% | 45.7% | Asset Turnover | | 2.01 | 2.08 | | 3.64x | 3.12x | Cash Return on Capital Employed | | 66.7% | 41.8% | | 73.4% | 54.9% | GEARING | | 2010 | 2009 | | 2010 | 2009 | Interest Cover | | 27.77x | 1.28x | | 20.97x | 9.44x | Gearing Ratio D/E (Short term Borrowings) | | 35.0% | 45.4% | | 3.5% | 86.27% | Gearing Ratio D/E (Long term borrowings) | | - | - | | 390% | 403.80% | Cash Interest Cover | | 69.95x | 18.36x | | 21.42x | 11.49x | EFFICIENCY | | 2010 | 2009 | | 2010 | 2009 | Stock turnover | | 128 days | 178.9 days | | 46.80 days | 49.23 days | Trade Debtors (Receivables) Days | | 26.32 days | 44.50 days | | 55.75 days | 54.97 days | Trade Creditors (Payables) Days | | 47.63 days | 37.34 days | | 26.51 days | 31.63 days | Asset turnover | | 2.01x | 2.08x | | 3.64x | 3.12x | Retail Revenue to Number of Stores | | 2.68 m | 2.67 m | | 4.39 m | 4.31m | LIQUIDITY | | 2010 | 2009 | | 2010 | 2009 | Current Ratio | | 1.53 | 1.36 | | 1.37 | 1.5 | Quick Ratio | | 1.12 | 0.88 | | 0.97 | 1.06 | Net Op. Cash flow to Current Liabilities | | 73.8% | 39.8% | | 76.5% | 63.1% | Net Op. Cash flow to Total Liabilities | | 69.1% | 37.4% | | 36.7% | 27.8% | INVESTOR | | 2010 | 2009 | | 2010 | 2009 | Dividend Cover | | 1.34x | * | | 4.01x | 4.22x | ROE | | 13.79% | 1.11% | | 273% | 215% | Dividend x share | | 14p | 12p | | 47p | 37p | EPS | | 18.8p | (1.4p) | | 188.5P | 156p | Dividend Payout Ratio | | 74.5% | * | | 24.9% | 23.7% | Cash Dividend Cover | | 7.06x | 4.21x | | 5.28x | 4.22x | Net Operating Cash flow x Share | | 0.86 | 0.5 | | 2.96 | 2.32 |

PROFITABILITY 1.

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