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ACCT 2001 Business Valuation Using Accounting Analytics
Group Assignment (35%)
Information Sheet (Sem 1, 2025) 

§ This group assignment is worth 35% of the final mark.

§ Each group must consist of 3 - 4 members.

§ The case company for this semester is Breville Group Limited.

§ The page limit of this assignment is 8 pages (excluding the cover sheet, reference list, and appendix).

§ You must use the ACCT2001 Group Report Template to complete this assignment.

o In the template, delete the text in italic and replace it with your own writing.

o Do not change the font, font size, line spacing, and page margin in the template.

o Do not exceed the page limit indicated in each section of the template (and in the Marking Gudie below).

§ The submission deadline for Group Report is on Friday 28 May 2025 at 6:00 pm (AWST/ UTC +8). One group member must submit the Group Report electronically via Blackboard, on or before the deadline. 

Academic Misconduct to Avoid:

§ The Group Report must be submitted to Turnitin as a deterrent for plagiarism. Do NOT copy and paste from the company’s website or any other information sources. Copying will be detected by Turnitin and may be considered an academic misconduct by Curtin University.

§ Do NOT use generative AI to complete this assignment. Turnitin has announced that it will add the AI content detector functionality to its core detection engine soon.

§ To avoid plagiarism, your writing must be in your own words, with proper in-text citations and references given where applicable.  

§ Further information about academic misconduct and how to avoid it can be found here. 

PART 1 – Group Contract  

Task Requirements:

§ Form a group of 3 - 4 students.

§ Download the Group Contract Template from Blackboard => Group Contract.

§ Follow the instructions given in the template to complete the Group Contract.

§ All group members must sign the Group Contract (or type their names in lieu of the actual signatures).

§ No Mark is allocated to the Group Contract. However, your Group Report will NOT be marked if you do not submit the Group Contract.

PART 2 – Group Report  

Task Requirements:

Write a ‘financial and prospective analsis’ report for the case company. In this report, students are expected to provide a detailed discussion about the debt-paying ability, profitability, cash flows, and prospect of the case company.

Your report must include the following sections and must address the questions listed below. The mark allocated to each section/question and page limit are shown in the Marking Guide at the end of this document.

Section A Executive Summary

§ Write an executive summary (up to 1 page) for your group report.

§ Your executive summary must:

o provide the context of your report,

o indicate the aims of your report,

o explain the analytical methods used,

o summarise the findings,

o give recommendations, and

o acknowledge the limitations (if any) of the analysis or the recommendations.

§ Please visit this website to watch a short video about how to write an executive summary.

Section B Financial Analysis

Part B1  Short-term and Long-term Debt Paying Ability

Within 2.5 pages, you must answer the following questions:

1. Analyze the current and quick ratios of the case company for the 2021–2024 period. What trends do you observe, and how do these trends reflect the company’s liquidity position and its ability to meet short-term obligations?

2. Evaluate the company’s accounts receivable turnover and inventory turnover for the 2021–2024 period. What insights can you draw about the firm’s efficiency in converting accounts receivable and inventory into cash?

3. Assess the debt ratios and times interest earned ratios for the 2021–2024 period. What do these trends reveal about the firm’s financial risk and the level of security it offers to creditors?

4. Conduct horizontal and vertical analyses of the company’s financial statements for the 2021–2024 period. How do these analyses complement your ratio findings, particularly concerning the company’s debt-paying ability?

5. Synthesize your findings from the above analyses to provide a comprehensive evaluation of the company’s ability to meet its short-term and long-term financial obligations.

Part B2  Profitability and Cash Flows

Within 2.5 pages, you must answer the following questions:

1. Examine the trends in the gross profit margin and net profit margin over the 2021–2024 period. What do these trends indicate about the company’s profitability and operational efficiency?

2. Use the ROA decomposition framework to analyze the company’s profitability over the 2021–2024 period. What insights do you gain from the ROA decomposition analysis?

3. Conduct horizontal and vertical analyses of the company’s financial statements for the 2021–2024 period to supplement your ratio analyses. What additional insights regarding profitability emerge from these analyses?

4. Analyze the company’s statements of cash flows for the 2021–2024 period. What observations can you make? Do the statements of cash flows align with your profitability analyses?

5. Provide an overall assessment of the company’s profitability and its ability to generate cash. How do the various analyses inform your conclusion?

Section C Prospective Analysis

Within 2 pages, you must answer the following questions:

1. Based on your analyses of the historical data in Section B above, how do you assess the company’s long-term prospects (i.e., long-term viability and growth)? Explain the basis of (the reasons for) your assessment.

2. To gather more information for the prospective analysis, do your research to find further (financial or non-financial) information  about the company (e.g., information from annual reports, the company’s website, news article, expert’s opinion about the industry outlook, etc).

What do you find from your research? Explain your findings.

3. Based on your answers to the two questions above, provide an overall assessment of the company’s long-term prospects. Would you recommend a potential investor to buy shares in this company? At what price? Explain your reasons.

Hint: 

Do not waste your writing space by repeating what is already in the textbook/lecture ppt slides. Go straight to the point, report your analysis, and answer the questions in a concise manner.

Compare the case company with a benchmark such as a competitor or the industry data, where applicable.

For Section B, in addition to the financial data (ratios and common-sized statements), you may consider other data disclosed in the annual reports and the company’s website, and the news articles related to the case company. 

Section D Reference

To avoid plagiarism, when you refer to someone else’s work or idea, make sure to

§ include a proper in-text citation in the body of your report, and

§ include that item in the reference list.

Section E Appendix

§ Show the ratios which you used in your financial and prospective analyses.

o For the ratios that you copied from FinSAS, simply show the ratios in a tabular format.

o If you also use the ratios that do not come from FinSAS, please also show the formula and calculation for those ratios in a tabular format.

§ Show the ROE decomposition calculation in a tabular format.

§ Show the common-size statements.

§ Show other tables or figures that you use in your report.

Submission Instructions

· Make sure that all group members’ details are correctly included in the cover sheet before submission.

· One group member must submit the report on behalf of the group.

· Go to Blackboard => Assessments => Assessment 3.

o Click the link Turnitin Submission – Group Report to submit your report to Turnitin.

o Click the link Grade Centre Submission – Group Report to submit your report to Grade Centre.