• Title/Summary/Keyword: 리스료

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A Case of Financial Distress of Leasing Company: A Financial and Accounting Analysis of P Leasing Company (리스금융회사의 정보화 및 경영실패 사례연구 -P리스사의 재무회계분석을 중심으로-)

  • Lee, Young-Hwan
    • Journal of Digital Convergence
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    • v.2 no.1
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    • pp.145-160
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    • 2004
  • P Leasing Company was a steady growing company with positive net income in most years since 1985 when it was established. However, it suddenly experienced a minus net income of 6.8 billion won in 1996. The reason of its deficit was known to be the financial distress of its two major leasing contracts. The total amount of two contracts was 58 billion won witch is about 8% of total amount of its leasing contracts. In this paper, we analyse how the disability of lease payments from the two leasing contracts influence P Leasing Company's financial stability, growth opportunity, and profitability. In addition, by performing ROI analyse, we point out the financial reasons of P Leasing Company's deficit in 1996. We hope our case analysis to help students understand the cash flow of leasing companies. The P Leasing Company case also illustrates the fact that bad leasing contracts would seriously affect the profitability of leasing companies as bad loans would seriously do the profitability of commercial banks.

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The Study for Forming Effective Exchange System of Empty Containers (효율적인 공컨테이너 교환시스템 설계에 관한 연구)

  • Jo, So-Hee;Kim, Hyun;Kwak, Gu-Suck
    • Proceedings of the Korean Institute of Navigation and Port Research Conference
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    • 2009.06a
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    • pp.169-170
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    • 2009
  • With increase in container traffic, there has been constant shortage in supply of containers causing upward tendency at a price of sale and lease. In this point of view, it is safe to say that the importance of demand and supply management for containers is getting dear. At the same time, growing dependence on leasing containers has huge effect on increase in cost because of the difficulty in forming forecast model.

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