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분야
pptx2.Performance
3.Liquidity analysis
4.Information in financial statements
5.Revenue recognition
6.Assets
7.Conclusion
# The exceptional treatment :
- Current ratio less than 100%
- Net operating cash flow/Sales revenue is less than -0.1
The liquidity of both companies is not good.
The whole Heavy Industries condition is not good.
In spite of net income in 2007, the cash flow statement shows decrease in cash and cash equivalents by 332,976.
Samsung Heavy Industries has showed its strong performances until global economy downturn
Under-performance of the firm in the first quarter
Poor liquidity
Instability of import and export
Despite the downturn, the firm’s ship building business is still outstanding
Majority of the firm’s profit is from the ship building business
Increase of average ship selling price
Reduction of cost of steel plate
