earning a profit in the eyes of accountants (and paying income taxes on it), the company may, during the quarter, actually end up with less cash than when it started the quarter. Even profitable companies can fail to adequately manage their cash flow, which is why the cash flow statement is important: it helps investors see if a company is having trouble with cash.
The cash flow statement is di
-> KAL managed to generate more cash in 2009. However, considering the fact that most of its cash inflow consists of amortization of intangible assets which make company’s cash flow better, Korean Airlines needs to do better in the future to earn more from their operation.
2. Investing – how much did KAL invest for the future?
3. Financing – where is all the money coming from?
(2) Performance overview
Hyundai E&C ‘s main performance related to sales is consist of plant & electrical works. Second major performance is building & housing. According to this, new orders follow similarly. Plant & Electrical and building & housing new orders account for about 70 % of whole new orders.
(3) ROA
ROA(Return on Assets) = NOPAT / Average assets
① Tuksu E&C
ROA = {
How did POSCO manage to remain this rate of ROA and ROCE?
1) Expanding facilities and increasing investments in mine exploration.
2) Engaging in the rapidly growing Southeast Asia market and also the US market.
3) Strengthening global automotive steel sales and marketing infrastructure.
As a result, in 2008, POSCO accomplished record-setting production of 34.7 million tons and sales of 33