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Financial Accounting: Abr Holdings Financial Analysis

In: Business and Management

Submitted By shiva
Words 642
Pages 3
This report aims to provide a potential investor with relevant information␣ in the form of overview, business strategy, accounting policies, and financial ratios␣ to make an informed decision regarding investment in ABR holdings Limited.

The report will first present to you a brief outline of the ABR holdings and It’s core functionalities, followed by a comprehensive SWOT analysis of it’s business strategy in the context of it’s portfolio of brands. This view will be further substantiated by an analysis of it’s accounting policies as well as a evaluation of it’s financial position by using relevant financial ratios.

Executive Summary

ABR holdings were started in 1979 to manage the Swensen’s franchise in Singapore. It holds the franchise for Asia and Oceania. The franchise itself founded by Earle Swensen’s started in 1948 focusing on Ice creams and it has grown since then. In Singapore itself there are 24 outlets of Swensen’s.

Apart from it’s flagship franchise, ABR holdings also manages a portfolio of other brands such as Season Confectionary, Gloria Jean’s Coffees, Focus Network Agencies, The Cocoa Trees, Oishi Japanese Pizza and Yogen Fruz. It’s business interests are segregated into three main categories; restaurants & confectionary and chocolate retails and distribution segment (Focus Network Agencies) and it’s wine and spirits segment (Global Vintage).

(I suspect that ABR here has something to do with American blue ribbons holdings in USA. I just have a feeling. If it does it strikes me very strange that there is nothing mentioned of that in the Summary). They also keep differentiating between the group and company, which is quite confusing. If anyone can help me out because I think it makes a difference when we look at their accounts as well.

Business Direction
ABR has posted strong results in 2009,...

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