sales, followed by 26.7% for petrochemicals, 4.1% for lubricants and 1.2% for the E&P business. In the case of operating profit portfolio, the petroleum account for 41% and petrochemicals part is 34% of total. And then, lubricants and E&P take 25% of total.
2. The performance of SK energy
To evaluate the performance of SK energy, we analyzed the activity they have done with sales reven
performance via price. The premium market consisting of Mercedes Benz, Rolls Royce, and Ferrari, required high performance, outstanding service, and foremost, a strong brand name. Hence, Toyota motors used a new brand name ‘Lexus’ for their new product (LS400). The LS400 greatly succeed, recording amazing sales of 60,000 and led to Toyota motors including a 20% premium price to their future c
from affiliate 159 48 1 1 2
gross profit 2 161 219 93 53
As you can see above, loss from affiliate in 2009 increased a lot compare to 2008. It means that there is insufficient information to evaluate operating performance just by income statements. Thus investigation of cash flow statements is needed. Further analysis regarding cash flow statement will be dealt in problem D.
(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 = {
Performance of Korea Airlines
For analyzing Korean Air's operating performance of 2008, income statement from year 2006 to 2008 were compared.
Prior to analyzing the company's sales revenue, world airline industry experienced loss of $50 billion per year. It was due to the reduced demand from high oil price which had continued to the first half of 2008 and from economic recession which bega