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1、C.Financial,organizationandprocessesanalysisSHA-4309-03690-08-15c.PPTC1.FinancialsituationanalysisSHA-4309-03690-08-15c.PPTC1.1GeberitShanghaiSHA-4309-03690-08-15c.PPTPresently,GSHAisinseriouscorporatecrisisPhasesofcorporatecrisisWeakStrongPathologyofcrisissymptomsNormati
2、vemisfitStrategiccrisisResultscrisisLiquiditycrisisGeberitLowHighBankruptcycrisisBack-upSHA-4309-03690-08-15c.PPTAllliabilitiesareshorttermandareincreasing4-fold.BytheendofJuly2000,liabilitiesare75%oftotalassetsDevelopmentofliabilities(%oftotalassets)[RMB‘000]13.4%46.4%75
3、%+522%Source:P&LGeberit(Shanghai),RB&PanalysisSHA-4309-03690-08-15c.PPTCompany'sliquiditysituationisdeteriorating.Currentliabilitiesareincreasingmuchfasterthancurrentassets,thecashinjectionfromtheparentcompanyisusedtocovertherunningexpensesinsteadofbuildingupassetsDevelop
4、mentofliabilities&assets[RMB‘000]CurrentratioQuickratio2.821.710.910.430.620.25CurrentassetsCurrentliabilitiesSource:BalancesheetGeberit(Shanghai),RB&Panalysis+37%+522%SHA-4309-03690-08-15c.PPTThecompany’sinventoryincreasedby91%,whilecurrentassetsincreasedby37%Development
5、ofinventoriesSource:Balancesheet,Geberit(Shanghai),RB&PanalysisCurrentassetstructure (%ofthecurrentassets)+91%[RMB‘000]44%11%6%11%11%10%7%26%8%18%2%13%9%21%7%4%26%10%10%8%18%8%15%0%15,72014,00711,507RawmaterialsWorkinprogressFinishedgoodsGoodspurchasedforresaleOtherinvent
6、oriesTradeaccountsreceivable+37%[RMB‘000]Cash&cashequivalentsOtheraccountsreceivableSHA-4309-03690-08-15c.PPTDuetohugelosses,thecompanyissolelyfinancedbyinter-companyloans,theliabilitiesincreasemuchfarfasterthanassetsBalancesheetGeberit(Shanghai)1998~2000.7[RMB‘000]Back-u
7、p199819992000(1-7)FixedassetsIntangibleassetsOtherprepaidexpensesAdvancedpaymentstosuppliersInventoriesAccountreceivableCash&cashequivalentTotalassetsSharecapitalRetainedearningsNetincomecurrentyearTotalprovisions&deferredrevenuesTotal(liabilities)TotalShareholderCapitals
8、&liabilities18,3185871004,5171,8625,11830,41241,426(5,420)(9,669)0407530,41260.2%1.7%0.0%0.0%14.
