ANALYSIS BALANCE SHEET 2015 :

AEON CO (M) SDN BHD shows an increase in investment include property , plant
and equipment , intangible asset and also other assets has lead to increase in in total non-
current assets which is as much as 15.88%. In current assets , almost all asset increase
which is inventories ,cash and cash equivalents which is 11.07 % and 493.75 % respectively
but Receivables, deposits and prepayments has decrease for 17.94% which is lead to
increase in total current asset from year 2014 to 2015 as much as 41.21% . Receivables
decrease means that the company has reduce their credit services . Current ratio for year
2015 has slightly increase from 0.42 times to 0.43 times because of increase in cash and
cash equivalent means that the company has good liquidity position . However, the goods
unsold significantly increase worth RM 56,817,000 will affect the quick ratio . In year 2015 ,
the economic condition is not good where happen inflation and AEON CO (M) SDN BHD has
increase its borrowing so that resulted increase in the total liabilities as shown in borrowings
which is as much as 406.38% .For the total equity include Retained Earning and equity
attributable to owner of the company has increase by 6.46% and 3.75% respectively . In
year 2015, the company paid low dividen to its shareholder compared to previous year by
RM 4 because of increasing the amount of retained earning as much as RM66,959,000.

ANALYSIS OF INCOME STATEMENT 2015:

In Income statement of AEON CO (M) SDN BHD ,it recorded an increasingly

revenue of RM 112,590,000 which is 3.04 % higher compared to previous year because of
mainly contributed by the new stores and malls. However the higher cost of operation due to
new stores opening as shown by increase in staff costs , depreciation of property ,plant and
equipment, operating expenses, interest expense which is 2.80%,18.46% , 7.26%, 374.47%
respectively had resulted in AEON recording lower profit before tax which is 28.76% and
profit after tax 35.79% .This shows that the company not manage their expenses wisely
eventhough some of the expenses has decrease such as amortisation of intangible asset
which is 14.04 but the company still unable to cover the rest expenses. However, decline in
other operating income worth RM 22,866,000 which is 14.04% also contributed in declining
the profit . Thus , it lead to negative of the operating profit.