Evaluate the performance of Shinsegae
Evaluate the liquidity of Shinsegae
Further information from cash flows statement
Accounting Policy
PER, PBR
Q & A
Most of risk and benefits Transfer to customers
Losing control of goods
Transaction cost and expense Revenue Transaction
Inflow of economical benefits High
Allowance for doubtful debts
Analysis
Revenue receivable
Past allowance ratio
for doubtful debts
Inventory valuation
Perpetual inventory system
Moving-average- method
ex) Raw materials and stored goods
Weighted-average-method
ex) Hypermarket Merchandises
Retail-method
ex) Department store

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