Evaluate the parformance of Shinsegae
Compute PER / PBR and Evaluate them
Evaluate the liquidity of Shinsegae
About cash flower statement
One interesting accounting policy of Shinsegae
PER 13.1 14.2 23.3 19.0
PBR 1.8 2.0 3.5 3.2
Lotte Shopping 2009 2008 2007 2006
PER 10.3 11.2 15.7 13.8
PBR 0.9 0.9 1.3 1.4
Hyundai 2009 2008 2007 2006
PER 9.2 9.8 12.3 10.9
PBR 1.2 1.4 1.7 1.7
tangible assets- straight line method
◆ Shinsegae’s depreciation of tangible assets
Items Service years Items Service years
Building, lease estate building 25~60 years Machinery/machines 20~30 years
Structure, lease estate structure 20~30 years Vehicle 5 years
Interior 5~30 years Equipment 5 years
◆ Lotte shopping’s depreciation of tangible assets
Items Service years Items Service years
Building 10 ∼ 30 years Machine 4 years
Structure 10 ∼ 30 years Vehicle 4 years
Interior 4 years Others 4 years

분야