The Cellar Door Restaurant: Financial Statement Analysis.

I. Executive Summary By analyzing three years' financial statement of Cellar Door Restaurant Pty Ltd. including Balance sheets, income statements and cash flow to evaluate the company financial status. To avoid subjective point of view, this essay will respectively evaluate the company's performance and outlook from the perspective of a long-term lender, management based and trade creditor based using the Trend Analysis, Vertical analysis and important financial ratios. II . Introduction To better understand the business …

…of business; Reimburse the bank debt, decrease interest expense while interest rate gains and cash flow from operation surplus; To make more profit by increasing more investment channel. VII Appendix Please refer to attached Excel chart VIII Bibliography: 1.<Tab/>Carl Warren 2001 Survey of Accounting, South-Western College Publishing , a division of Thomson Learning 2.<Tab/>Robert A, David H, Kenneth M. 2005 Accounting: Test and Cases(11thed), China Machine Press