First assignment analysis;

Identifying relevant issues

Leverage increase, moderate Quality increasing

Liquidity below identical value (problem to pay on time & problems is cash flow) Proportions of current assets are lower than short term debt

There is excessive use of short term debt, a clear sign of unstable financial development

Capital analysis:

Account receivable increasing which make situation worst, again due to excessive use of short term debt which affect cash flow. Financial situation of the company is unstable Operating margin decreasing along with profitability which is a problem for shareholders According to P&L sales are not increasing Staff cost or workforce increased to 27% Suppliers % increasing The company has issue of fixed cost

Summarizing: Financial situation of the hotel is unstable, solvency and liquidity suffering Recommendations: Renegotiating with banks

More long term finance Recommends to analyze fixed cost (staff, suppliers etc and take measurable decisions) More investment from banks and share holders for capital increase. Organize staff more efficiently, add working hours in peak times for

staff Add low cost entities like retail (main assignments goals; identify main cons from management point of view, suggest realistic possible solutions to improve the situation)

Format should be brief, synthetic and schematic Give clear conclusion but not long Focus globally on overviewing the buisness Format should be either word or power point