Financial Accounting

AT&T and Telefnica

Financial Accounting Pascal Barneto

Bruno Guerra, Leonardo Ribeiro e Nathan Peixoto

2017
Financial Analysis
AT&T
General Context
Net Sales

2013/2014 $132,447

3%
$128,752

*Value in Bilions
Net Sales

2014/2015 $146,801

11%
$132,447

*Value in Bilions
Gross Profit

2014/2015
$ 79,755

$ 72,302

*Value in Bilions
Gross Profit Margin

2014/2015

55%
54%
 Operating Income

2014/2015
$ 24,785

$ 12,212
50%

*Value in Bilions
Operating Income Margin

2014/2015
17%

9%
50%
Cash Flow From Operating Activities

2014/2015

$ 35,880
$ 31,338

*Value in Bilions
Net Profit

2014/2015
$ 13,345

$ 6,442
50%

*Value in Bilions
Current Liquidity

2014/2015

2,17% 3,31%
ROA

2014/2015
3%
2%
ROE

2014/2015
50% 11%
7%
Cash Return On Assets

2014/2015

1,24 2,37

*Value in Bilions
EPS

2014/2015
$ 13,345

$ 6,442
50%

*Value in Bilions
Financial Analysis
Telefnica
General Context
Net Sales

2013/2014
$ 69,65

-24,5%
$52,586

*Value in Bilions
Net Sales

2014/2015
$ 52,586

-2,5%
$51,294

*Value in Bilions
Gross Profit

2014/2015

$ 38,37
$37,27

*Value in Bilions
Gross Profit Margin

2014/2015

73%
72,7%
 Operating Income

2014/2015
$ 7,68

-55% $ 3,15

*Value in Bilions
Operating Income Margin

2014/2015
14,6 %

-60% 6,1 %
Cash Flow From Operating Activities

2014/2015

$ 14,75 $ 14,79

*Value in Bilions
Cash Flow Margin

2014/2015

28% 28,8%
Current Liquidity

2014/2015

0,91
0,77

*Value in Bilions
ROA

2,4 %
2014/2015

0,5 %
ROE

2014/2015
12,6 %

3,0 %
Cash Return On Assets

2014/2015

10% 11%
EPS

0,74 2014/2015

0,08

*Value in Bilions
Financial Analises
Telefnica x AT&T
X
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