Reference:

http://www.manishabraham.com/documents/controlling/tescoplc-balancescorecardfortheyear-2013

FINANCIAL PERSPECTIVE

1 PRODUCTIVITY STRATEGY
Improve cost structure
Cash Flow Efficiency Ratios
Strategic Objective

Measure

Cash flow to revenue = cash flow from

ability to convert revenue into
cash flow from operating activities
cash flow
Revenue
Result
Strategic Objective

Measure

Operations Index = Cash flow from

an index measuring the
relationship between prifit
and operating cash flow

cash flow from operating activities

profit
Result

Increase asset utilization

Future growth of the business
Strategic Objective

Measure

Percentage increasin
Increase Net assets

Net Assets
Result

2 GROWTH STRATEGY

To grow the UK
Strategic Objective

Measure

Group turnov
2012

Obtain/maintain profit

3,885,277,530
from 2012 - 2013 = Increase 36%

Expand revenue opportunities

to expand revenue op

Strategic Objective
Measure
ALDI invested cash of 348m in the acquisition of tangible fixed assets to improve and
of 54 stores during the year 2014 and the creation of significant employment opportunit
The average number of employee increased by over 7000 during 2014.

ROA = Profit / Avera

Increase Return on Asset

Profit
Total asset

To grow retail services in a

Strategic Objective

Measure

ROI = Gross Profit / Co

Achieve return on investment

Gross Profit
COGS

Profit Margin = pr
Increase project revenue

profit
revenue
Profit Margin (%)

ENHANCE CUSTOMER VALUE

To be a creator of highly valued brand

Strategic Objective

Measure

Earning per
Growth in underlying diluted
earnings

Profit (after tax)

Ordinary shares issues
EPS (%)

Key Financial
Accounts
Cash
Net worth

2010
130,711,951
1,335,251,345

Total Current Assets

301,512,934

Total Current Liabilities

452,765,093

orecardfortheyear-2013

ow Efficiency Ratios
Measures

revenue = cash flow from operating activities / revenue

2012

2013

2014

399,828,456

517,856,875

509,098,220

3,890,858,419

5,271,852,605

6,893,256,574

0.10

0.10

0.07

Measures

s Index = Cash flow from operating activities / profit

2012

2013

2014

399,828,456

517,856,875

509,098,220

112,633,435

198,058,295

192,691,540

3.55

2.61

2.64

owth of the business

Measures
Percentage increasing of net asset
2012
1,615,104,274

2013

2014

1,824,748,246

1,954,755,244

209,643,972

130,006,998

Increase by

To grow the UK core

Measures
Group turnover profit
2013
5,271,852,605

2014
6,893,256,574

From 2013 - 2014 = Increase 31%

to expand revenue opportunities

Measures
d assets to improve and increase the group's store and distribution network resulting in the opening
employment opportunities.

ROA = Profit / Average Total Asset

2012

2013

2014

112,633,435

198,058,295

192,691,540

1,858,207,267

2,197,399,723

2,487,809,854

0.06

9.01

7.75

2013

2014

To grow retail services in all our markets

Measures
ROI = Gross Profit / Cost of Goods Sold
2012
172,125,077

315,147,214

341,036,921

3,713,152,453

4,956,705,391

6,552,219,653

0.05

0.06

0.05

2013

2014

Profit Margin = profit/revenue

2012
172,125,077

315,147,214

341,036,921

3,890,858,419

5,271,852,605

6,893,256,574

4.42

5.98

4.95

r of highly valued brands

Measures
Earning per share
2012

2013

2014

112,633,435

198,058,295

192,691,540

1,061,429,168

1,061,429,168

1,061,429,168

10.61

18.66

2011

18.15

2012

2013

293,026,853

269,072,589

277,038,346

1,510,238,658

1,607,814,660

1,817,950,230

471,290,695

685,066,520

738,166,638

460,799,023

688,302,243

870,271,525

Target

Target

Target

Increase of net asset

Target

> 0% increase in profit

I don't know about ALDI's target.. The highlight wit

up..There's nothing mention specifically.. But for g
create growth in the shareholder

Target
n network resulting in the opening

Target
Increase from 2012 to
2014

Target

Increase from 2012 to

2014

Increase from 2012 to

2014

Target

Increase from 2012 to

2014

2014
356,147,416
1,948,445,004
749,481,037
1,045,091,871

target.. The highlight with yellow color is I made it

ion specifically.. But for generally, the target is for
growth in the shareholder value..