FINANCE

Alpha Natural Resources, Inc and Amkor Technology



Alpha Natural Resources, Inc and Amkor Technology

Alpha Natural Resources

Profitability Ratios

12/31/2008

12/31/2007

12/31/2006

 

 

 

 

ROA % (Net)

11.23

2.35

11.87

ROE % (Net)

29.84

7.65

46.04

ROI % (Operating)

18.99

9.4

19.61

EBITDA Margin %

16.12

12.82

14.82

Calculated Tax Rate %

19.52

23.85

-31.25

Revenue per Employee

674,026

515,817

538,822

 

 

 

 

Alpha Natural Resources Inc

 

 

 

 

 

 

 

Liquidity Indicators

12/31/2008

12/31/2007

12/31/2006

 

 

 

 

Quick Ratio

3.26

1.12

0.95

Current Ratio

3.78

1.7

1.52

Net Current Assets % TA

42.19

12.98

10.16

 

 

 

 

Alpha Natural Resources Inc

 

 

 

 

 

 

 

Debt Management

12/31/2008

12/31/2007

12/31/2006

 

 

 

 

LT Debt to Equity

0.72

1.12

1.22

Total Debt to Equity

0.72

1.12

1.23

Interest Coverage

5.92

1.96

3.37

 

 

 

 

Alpha Natural Resources Inc

 

 

 

 

 

 

 

Asset Management

12/31/2008

12/31/2007

12/31/2006

 

 

 

 

Total Asset Turnover

1.73

1.59

1.77

Receivables Turnover

13.63

10.07

11.37

Inventory Turnover

32.37

25.44

23.63

Accounts Payable Turnover

25.63

19.2

17.64

Accrued Expenses Turnover

38.12

38.41

42.46

Property Plant & Equip Turnover

4.28

2.94

3.13

Cash & Equivalents Turnover

6.97

42.86

52.43

 

 

 

 

Alpha Natural Resources Inc

 

 

 

 

 

 

 

Per Share

12/31/2008

12/31/2007

12/31/2006

 

 

 

 

Cash Flow per Share

6.67

3.49

3.28

Book Value per Share

10.29

5.79

5.3

Amkor Technology

Profitability Ratios

12/31/2009

12/31/2008

12/31/2007

 

 

 

 

ROA % (Net)

6.48

-16.33

7.05

ROE % (Net)

50.29

-102.15

41.94

ROI % (Operating)

12.7

-19.59

16.22

EBITDA Margin %

24.58

-0.36

23.29

Calculated Tax Rate %

-23.97

EBT<0

5.36

Revenue per Employee

119,731

129,334

126,826

 

 

 

 

Amkor Technology Inc.

 

 

 

 

 

 

 

Liquidity Indicators

12/31/2009

12/31/2008

12/31/2007

 

 

 

 

Quick Ratio

1.23

1.26

1.19

Current Ratio

1.54

1.55

1.46

Net Current Assets % TA

13.44

12.84

9.72

 

 

 

 

Amkor Technology Inc.

 

 

 

 

 

 

 

Debt Management

12/31/2009

12/31/2008

12/31/2007

 

 

 

 

LT Debt to Equity

3.51

6.07

2.46

Total Debt to Equity

3.74

6.3

2.69

Interest Coverage

1.99

-

3

 

 

 

 

Amkor Technology Inc.

 

 

 

 

 

 

 

Asset Management

12/31/2009

12/31/2008

12/31/2007

 

 

 

 

Total Asset Turnover

0.9

0.95

0.88

Receivables Turnover

7.02

7.89

6.98

Inventory Turnover

11.75

14.82

13.14

Accounts Payable Turnover

7.23

8.82

8.41

Accrued Expenses Turnover

13.45

15.39

21.73

Property Plant & Equip Turnover

1.54

1.81

1.89

Cash & Equivalents Turnover

5.32

6.36

8.37

 

 

 

 

Amkor Technology Inc.

 

 

 

 

 

 

 

Per Share

12/31/2009

12/31/2008

12/31/2007

 

 

 

 

Cash Flow per Share

1.43

3.31

3.34

Book Value per Share

2.09

1.3

3.6

There are two financial statements that are used in the financial analysis of a company - the income statement, the balance sheet, and the statement of cash flows. Each holds a specific use to the managers and shareholders of the company, and can influence the financial decisions when they (financial statements) are interrelated.

The income statement is important in that it shows the profitability of a company over a specific period of time. The income statement gives a breakdown of each expense, starting with the dollar amount of sales for the period, deducting such things as the cost of goods that were sold, selling and administrative expenses, taxes and interest, to get the earning that are available to the stockholders.

The income statement is important because it shows stockholders and investors if the company gained or lost money during the specific period of time, showing details as to where the increase or decrease may have occurred, and provides the company with the price-earnings ratio within its industry. There are limitations with the income statement, in that, it reports its gains and losses by transactions of a company, and not the valuation of the company during a set period. In Chapter Two of Foundations of Financial Management, the authors give the example of the value of land may increase or decrease based on surrounding businesses. The value cannot be measured on the income statement, but must still be considered for the future value of the company.

Another financial statement used is the balance sheet, which shows the assets and liabilities of the company ...