Sales Analysis Of Top Glove Corporation Berhad Economics Essay

1. INTRODUCTION

Top Glove Corporation Berhad founded by the husband and wife team of Tan Sri Dr. Lim Wee-Chai, as a company chairman and Puan Sri Tong Siew Bee, executive director. Establish in Malaysia in 1991, Top Glove operated with only one factory with three second-hand production lines. Nowadays, it is known as the world largest rubber glove manufacturer. Top Glove embarked an impressive expansion plan with the following position:

World’ Largest Rubber Glove Manufacturer

Existing

(As at December 2010)

1. Number of Factories

20

2. Number of Production Lines

379

3. Total pieces of Gloves Produced (per year)

33.75 billion

4. Number of Employees

10,900

5. Countries of Export

180

6. Number of Customers

900

Top Glove was listed on Bursa Saham Kuala Lumpur’s second board in 2001 and has been successfully promoted to the Main Market of the Kuala Lumpur Stock Exchange on May 16, 2002. Top Glove has over 15 years of experience in production of latex examination gloves (HWANGDBS Vickers Research, 2008). It has also diversified overseas and set up four factories in Thailand and two in China, in addition to the 12 facilities it has in Malaysia (CIMB Research Report, 2007).

1.2 Company’s Core Business

Top Glove’s nature activities are manufacturing and trading rubber gloves, synthetic gloves and surgical gloves which are mostly used in medical, industrial and food & services industries. With an approximated 80% of their product is in the form of natural rubber gloves and the remaining 20% are synthetic gloves (CIMB Research Report, 2007). Top Glove acts as a “one-stop glove centre” by offering a full range of services, from manufacturing glove products to packaging, branding, sales as well as distribution of finished glove products through its three primary sales offices in Klang, Malaysia; Azusa, California and Duisburg, Germany (HWANGDBS Vickers Research, 2008). About 95% of the company sales are for the export market.

1.3 Financial Performance

According to annual report 2009, Top Glove has successfully achieved the company growth by showing the increase in net profit for the financial year. The remarkable growth of 54% of net profit in the year 2009 as compare to the year 2008 showing that Top Glove fully utilizes the advantage of its listing as public company to generate growth that is beneficial to the shareholders.

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2. SALES ANALYSIS

2.1 Sales Growth Rates

Total sales or total revenue is the first line on any company income statement. This figure is the amount of money that company receives during the specific time of period. Total revenue is very important to turn in money into a profit. In the past 5 years (2005 – 2009), Top Glove has been profitable. The sales growth for its products showing the increase in revenue for the every financial year.

Top Glove’s Revenue for the past 5 years

Year

Total Revenue (RM’mil)

2004

418.1

2005

641.8

2006

992.6

2007

1228.8

2008

1377.9

2009

1529.1

Source: Top Glove Annual Report 2010

The sales growth rates (%) from year to year will be calculate as below;

current sales – previous sales

________________________ x 100

Previous sales

Year

Sales Growth Rates (%)

From year to year

Sales Growth Rates (%) From year 2005

2004

2005

53.50

2006

54.66

54.66

2007

23.80

91.46

2008

12.13

114.69

2009

10.97

138.25

Exponential functions can be applied in growth processes. The most widely accepted method in academics to calculate total growth can be represented by the functions;

y = a(1 + r)X

which; a = initial amount before measuring growth

r = growth rate (often a percent)

x = number of time intervals that have passed

The exponential function in computing growth rates for Top Gloves are presented as below:

1. Year: 2005

Growth rates (%): 53.50 (0.5350)

Revenue amount before measuring growth (RM’000): 418.1

Exponential Growth Functions: y = a(1+r)x

y = 418.1(1+0.5350)1

y = 641.8

2. Year: 2006

Growth rates (%): 54.66 (0.5466)

Revenue amount before measuring growth (RM’000): 641.8

Exponential Growth Functions: y = a(1+r)x

y = 641.8(1+0.5466)1

y = 992.6

3. Year: 2007

Growth rates (%): 23.80 (0.2380)

Revenue amount before measuring growth (RM’000): 992.6

Exponential Growth Functions: y = a(1+r)x

y = 992.6(1+0.2380)1

y = 1228.8

4. Year: 2008

Growth rates (%): 12.13 (0.1213)

Revenue amount before measuring growth (RM’000): 1228.8

Exponential Growth Functions: y = a(1+r)x

y = 1228.8(1+0.1213)1

y = 1377.9

5. Year: 2009

Growth rates (%): 10.97 (0.1097)

Revenue amount before measuring growth (RM’000): 1377.9

Exponential Growth Functions: y = a(1+r)x

y = 1377.9(1+0.1097)1

y = 1529.1

2.2 Growth Rates Analysis

53.5% growth in 2005, Top Glove and the glove industry facing an exciting and challenging year when unexpected hike in the prices of crude oil and raw material. Top Gloves has managed to maintained company performance by continue its aggressive capacity expansion to capture a bigger share of the world glove market.

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54.66% in 2006, the sting of increasing oil and fuel prices continues to vibrate throughout the glove and healthcare industry. These two industries feel the most pressure in deciding how to react in this situation. This is because production cost would be driven up by the increased oil and fuel prices which will impacts on the capability to deliver the products. Top Gloves still continues to stand in progressing by control over its operation costs and learned to manage the increase in the cost of oil and fuel prices. Each manufacturer can standoff these costs by their own way, however price increases are inevitable (Jeannie and Dana, 2006).

By the year 2007, Top Glove achieved a remarkable revenue growth of 23.8% to RM1,228.8 million. The growth was principally due to the continued increased in customer base globally and a higher volume of sales attributed to the increased capacity so that the company succeeds to face on the increase in operating costs.

In year 2008, the growth slows to 12.13% caused by global economy. It was tough for the glove producer to continue the business due to the tight margin and only glove manufacturers with sizable economies of scale can survive (Malaysian Rubber Board, 2008). Top Glove definitely cannot be escaped from this phenomenon. However, Top Glove had experienced to face the current world financial crisis and continues company’s ability to grow over the years.

Year 2009 shows that the slower growth rate goes to 10.97% achieved by Top Glove. The company started the year with aware about a strong global demand of gloves especially in healthcare industry stimulated by the global economic recovery. Furthermore, the H1N1 pandemic caused the demand of gloves contributed in abnormal return to all rubber glove manufacturers including Top Glove. Top Glove had adapted well in current economic environment by which its earning was boosted by higher sales and higher costs efficiency (OSK, 2010).

3. SALES TREND

Sales trend analysis is a review of sales during a specified period of time. It is could be increase, decrease or remain unchanged. The purpose of sales trend analysis is to monitoring performance and to predict future performance.

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Top Glove’s sales trend increased year by year. It is showed that the company very focused on their nature business and will struggle to maintain company’s mission as a world class glove manufacturer by providing best quality product as well as to toughen their position as the world’s largest rubber glove manufacturer.

Top Glove’s sales trend illustrated with a graph below;

Based on the graph above, it is showed that Top Glove sales trend growing over the years. The growth might be supported by the high demanded from their customer. The surge of demand for rubber gloves used for medical and protection purpose forced glove industry to raise the selling price. Similarly, Top Glove also raised its products’ selling price to equalize the higher production costs. However, the demand for rubber gloves remained and was in fast growing even though the selling price was high.

For the 5 years, Top Glove continued achieved a remarkable profit. The global phenomena such as H1N1 and SARS pandemic, hike in the price of oil and raw material, weather, war or world financial crisis which result in boost in the demand of rubber glove. Additionally, increase in health awareness worldwide also increases the demand of rubber glove. Top Glove succeed to adapt all the difficult situation year by year by their good planning of manufacturing processes and providing a high quality of product.

4. CONCLUSION

As a conclusion, Top Glove Corporation Berhad continued achieved a remarkable profit by increasing their revenue and sales growth rate from year to year. The company’s show strong sales performance was endorsed to high demand for gloves especially form healthcare industry and emerging market which demand for gloves is expected to growing for a double digit every year. Even though there are more challenges to overcome, Top Glove positive to increase their remarkable revenue and sales growth rates for every year and believe to maintain its leadership in the global market by continue providing a top quality of product.

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