Tuesday, 23 August 2016

Madison Financial Company Limited - 2016 Half Year Review

The Management team at Madison Financial will be proud of their performance in 2016 thus far. At the halfway mark, they have achieved a 31% improvement in interest income compared to the halfway mark of last year. This inspired an increase in profit before tax of 1263% which was largely attributed to improvements made in its operations. However, the macro conditions (largely increased lending rates, higher exchange rates and inflation) continued to impact the business as its cost of sales rose by 49%.

Madison has managed to increase its customer deposits by over 300% and has increased its loans to them by 13%. So far, they have reduced their debt by 14% signaling a restructuring of its corporate finance strategy (do we use borrowed funds, liquidate or finance organically?) as noticed by the sharp decrease in financing activities on their cash flow statement by 88%. This has also led to a sharp reduction in its comparable gearing from the previous year by 142%.

Although Shareholders will note that the return on their funds dropped from 93% to 76%, their funds still grew by 13% (positive equity growth). However, return on the firm’s capital employed remains stable at 14% when compared to the same time in the previous year. Furthermore, improvements in its non-current asset turnover signals that management is working hard to push their strategy of exploiting their fixed assets. Patience of investors is also being tested as no announcement of a dividend has been made in the first half of the year.


Rising operating costs attributed to a higher exchange rate and inflation will continue to plague the company. In addition, they will have to contend with quite a bit of impairment attributed by defaulting SMEs (business is tough these days). Their strategy will definitely be to reduce this impact in the coming 6 months while also managing the increased leading rates which it is currently in competition with the main stream banks and other micro leading companies. 

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