[savvas]

@trephena
First of all, thank you for your response.

Is not sale of a subsidiary but a sale of a segment of the subsidiary.
The sale was made in order for the organization to focus on its remaining activities.
My company’s year end is 31 March.

1)Correct me if I am wrong, but the analysis i have to do is 31/3/2013-31/3/2014 and 31/3/2014-31/3/2015 and also analyse the overall trend from 31/3/2013 to 31/3/2015.

2) Year ended 31/3/2013 has not been adjusted and is impossible for me to restate it.
So I will not be comparing like for like when making the comparison with 31/3/2014 and the same applies when analyzing the movement up to 31/3/2015.
i.e Lets say for example that revenue is:
2013 =2m
2014 =3m
restated-2014 =1.9m
2015= 2.2m

Should i use restated-2014 and say that there was a decrease in revenues due to the sale of some operations but the real movement was an increase in revenue….?

[savvas]

any ideas?

[savvas]

Most listed organisations have many segments.
Do I have to analyse the performance of the whole group or of a specific segment of the group?

If I do my project for the whole group,how will I find a comparative organization similar to my main organization?

Thank you for your time.

[savvas]

should i restate 2015 fiqures to include discontinued operations?

[savvas]

The company i have chosen it has discontinued operations in 2015 and year 2014 was restated in order to be comparable. But how can i assess the company’s performance over a 3 year period since year 2013 have not been restated to take into account discontinued operations and how they will be comparable with the another company in the industry. Should i ignore discontinued operations for the year 2014 and 2015?

[savvas]

is it correct to collect all the figures(Gross Profit,trade receivables,cos…) from the financial statements that i will use for my calculations in a table in excel and to put a reference under this table e.g Annual Reports 2010,2011,2012

and then create separate tables in excel who contain the results of my calculations from these figures and put a reference under each table e.g Appendix
Thus,I will explain the various formulas in my RAP together with the table and graph pictures extracted from excel.

Is my approach correct?

Also, the company I am using has subsidiaries. Should I use the consolidated FS or focus my report only to the Parent’s FS?

[Author]

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