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Gardiner Wholesalers Incorporated (B)

內容大綱
This case is a follow-up to Gardiner Wholesalers (A) case, 9A84J002, where the assistant credit manager, is assessing the credit standing of two retail clients. Her analysis of past financial performance was complete but a banker friend suggested that the credit report should include projected statements so that the future financing needs of the two jewellery retailers could be estimated. The case provided the retail managers' views on the future of the respective companies as well as some recent trends in the retail marketplace. There is ample information to construct projected income statements and balance sheets.
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