Shifts in operational Strategy on Under Armor Financial Trends

         There are a lot of operational strategy components, but the most critical for this company are the receivables, payables, short term debt and inventory. Each of the following is discussed below, under their respective heads.

All of the elements discussed above that are part of the operations of the company; they tend to dominate the potential reasoning that offsets changes in the trends that elaborates the reason for highlighting the trends. There were three financial reports analyzed and each of these acquired from the annual reports of the company. The report of 2017, 2016 and 2015 was from (Under Armor 2017, 60 - 64).

Receivable on Under Armor Financial Trends

        In observing the operations, it can be seen that the company is increasing in receivables, and the receivables were increased, and then decreased in 2017, it seems like a change in operational strategy and a decrease in the most recent year.

Short-Term Debt on Under Armor Financial Trends

        Moving on towards the short term debt, it can be seen that the company is moving towards, Short Term debt. This is a current liability, and it can be seen that the debt decreased in 2014 and then again in 2016. But to improve the cash flow situation, the company increased short term borrowing in the last year, and this is a strategy worth discussing and implementing.

Inventories on Under Armor Financial Trends

            The next phase is the inventories in the above chart, it can be seen that there is a consistent rise and increase in inventory and as it is increased it can be seen that the this is both due to increase in sales over the years and growth of the organization tends to illustrate this trend of consistently increasing the inventories, the inventory is the highest in 2017 and it is lowest in the year 2013.

        The chart above represents the accounts payable is shown in the chart above and it can be seen that during the time frame 2013 to 2015 the payables had remained consistent, and after 2015, the policy of Under Armor seems to have changed. This increase is also a sign of increase in operations and it is a positive sign as the increase of this trend denotes that the company is saving its cash flows and utilizing credit for its operations.

Reference on Under Armor Financial Trends

Under Armor. 2017. Financial Report 2017. UnderArmor.