Advances in Social Sciences Research Journal – Vol.5, No.4
Publication Date: Apr. 25, 2018
DoI:10.14738/assrj.54.3047.
Suleiman, M. B., Opio, S. A., Ariko, J., & Ssali, E. (2018). A Financial Analysis of John Wood Group Plc. Advances in Social Sciences
Research Journal, 5(4) 102-123.
Copyright © Society for Science and Education, United Kingdom 102
A Financial Analysis of John Wood Group Plc
M. B. Suleiman
Federal Polytechnic, Mubi Nigeria
S. A. Opio
Office of the Auditor General of Uganda, Kampala
J. Ariko
Office of the Auditor General of Uganda, Kampala
E. Ssali
Office of the Auditor General of Uganda, Kampala
ABSTRACT
This report focuses on the financial analysis of John Wood Group Plc. It was aimed at
analysing the company’s risk profile with regards to business risk, systematic risk,
financial risk, and trend and comparative analysis. Furthermore, it also aimed at
evaluating four approaches to company valuation, and the past and possible future
agency problems in the company. The report used the company’s annual accounts from
2010 to 2013 and for comparative purpose, two peers were considered. It was
observed from the analysis that the business risk and systematic risks were high while
the financial risk was low. On the company valuations, the Dividend Valuation Model
(DVM) was selected among other models because the DVM computed value of the
company was closest to the market value. More so, it was also observed based on the
analysis that agency problems existed in the past and could possibly occur in the future.
The report recommended that the company’s business risk could be minimised by
maintaining high operating leverage during boom and low operating leverage during
recession. In doing this, it suggested the need for trade-off between financial leverage
and operating leverage. Furthermore, the reported recommended various measures
the company could mitigate and avert possible occurrence of agency problem.
INTRODUCTION
This report focused on John Wood Group Plc, an international energy service company with
operations in more than 50 countries. The Group has three businesses– Wood Group
Engineering, Wood Group PSN and Wood Group GTS – providing a range of engineering,
production support, maintenance management and industrial gas turbine overhaul and repair
services to the oil & gas, and power generation industries worldwide (Wood Group’s Annual
Report and Accounts 2013). Amec Foster Wheeler Plc and WS Atkins Plc were considered as
peers to Wood Group Plc (ft.com 2015). The report analysed the risk profile of Wood Group in
comparison to its peers. It also considered the various approaches for company valuation, and
then selected the model that gave the value closer to the market value. Furthermore, the report
critically analysed the past and future agency problems in Wood Group and finally concluded.
RISK PROFILE ANALYSIS
This section covered risk profile analysis of Wood Group (WG) using accounting and market-
based risk measures (Appendix i). It covered analysis of business risk, systematic risk, financial
risk, and a trend and comparative analysis of key ratios.