Sports Direct Financial Performance Analysis - Free Essay Example

Sample details Pages: 8 Words: 2476 Downloads: 4 Date added: 2017/06/26 Category Finance Essay Type Case study Level High school Did you like this example? Introduction Sports Direct Plc is a profitable and successful with an immense potential for growth as indicated by the Price Earning ratio of 27.73 times (Appendix 1). The purpose of this essay is to analyse the financial performance of Sports Direct Plc based on the calculation of the profitability, liquidity, efficiency, solvency and investor ratios. Thereafter, the essay will compare the financial performance and position of Sports Direct Plc with that of JD Sports Fashion Plc. Don’t waste time! Our writers will create an original "Sports Direct Financial Performance Analysis" essay for you Create order Subsequently, the essay will provide a recommendation to the investors regarding the investment in Sports Directs shares. Finally, the essay will conclude by assessing the limitations of the financial analysis carried out based on the accounting ratios. Analysis of the financial performance of Sports Direct Plc and Comparison to a competitor JD Sports Fashion Plc Sports Direct Plcs revenue has grown by 23.8% from GBP 2,706m in 2013 to GBP 2,185.6m in 2014 (Sports Direct Plc, 2014). This success is underpinned by Sports Directs core strategy of expanding their product base (Sports Direct Plc, 2014). Sports Direct has not resorted to price cutting strategies in order to achieve this growth. This is evident by the improvement in its gross margin from 40.94% in 2013 to 42.68% in 2014 (Appendix 1). The product mix of Sports Direct is improving with its premium category products gaining greater acceptance in the market (Sport Direct Plc, 2014). Operating and net margins have witnessed a modest fall because the new stores that have opened to support the growing premium lifestyle divisions are performing slightly below the capacity (Sports Direct Plc, 2014). Sports Direct Plc has significantly outperformed JD Sports Fashion Plc in terms of the overall profitability despite of JD Sports Fashion Plc having a better gross margin (Appendix 1 and App endix 2). The sales channel mix of the two businesses is the key driver of the overall profitability. Although online sales grew for both the businesses, the growth in online sales was higher for Sports Direct Plc compared to JD Sports Fashion Plc contributing to the improved operating profit and net profit margin for Sports Direct Plc. Online sales typically attract lower overheads compared to the retail sales and can significantly contribute to improving profitability of a company (ICAEW, 2012). Current ratio and liquidity ratio are identified as key indicators of liquidity in a business (Robertson, 2007). The current ratio of Sports Direct Plc has fallen from 1.64 in 2013 to 1.06 in 2014 (Appendix 1). The fall in the current ratio for Sports Direct Plc is not reassuring and the absence of cash is worrying. Furthermore, weak quick ratio of 0.35 is indicative of weak liquidity position and could be indicative of inability of Sports Direct Plc to meet its short-term liabilities i n the future. JD Sports Fashion Plc has a better current and quick ratio compared to that of Sports Direct Plc. One of the important factors contributing to a poor liquidity position in Sports Direct Plc is the consumption of cash to facilitate expansion through opening new stores (Sports Direct Plc, 2014). Furthermore, higher inventory turnover days of 133 days for Sports Direct Plc compared to inventory turnover days of 105 for JD Sports Fashion Plc has also contributed to lower liquidity in Sports Direct Plc compared to the liquidity in JD Sports Fashion Plc (Appendix 1 and Appendix 2). The purpose of calculating gearing ratios is to analyse the financing structure of the business (ICAEW, 2012). Gearing ratios reflect the level of risk attached to the company and the sensitivity of earnings and dividends to changes in profitability level (Grewal, 2014). The statements of financial position of the two businesses are significantly affected by their different capital structures. JD Sports Fashion Plc is more geared compared to Sports Direct Plc. Lower gearing compared to competitors for Sports Direct Plc can enhance its ability to raise more debt to fund future expansion. Sports Direct Plc inclination towards leasing assets and reliance on overdraft facilities contributes to its relatively low level of gearing. This may allow Sports Direct plc to have flexibility in operations and reduce its risk. Furthermore, the value of non-current assets in Sports Direct plc accounts is higher than the value of non-current assets in JD Sports Fashion Plc accounts (Sports Direct Plc, 2014: JD Sports Fashion Plc, 2015). This is indicative of its ability to raise capital through debt market to fund the future expansion. The purpose of calculating interest cover ratio is to assess the ability of a company to meet its interest obligations out of profits (Goyal and Goyal, 2012). Although the interest cover ratio for Sports Direct Plc has fallen from 22 times to 13 times an d is lower than the interest cover ratio of JD Sports Fashion Plc, it is still reflective of a healthy interest cover ratio and is indicative of Sport Direct Plcs ability to meet the interest obligations out of its profits. The purpose of calculating efficiency ratios is to analyse the managements effectiveness in running the business efficiently (Grewal, 2007). Efficiency ratios reflect managements ability to reduce the working capital requirement for a given level of activity (ICAEW, 2012a). Receivables collection days of 16 days highlight low level of credit sales, which is consistent with the retail nature of the business and enables Sports Direct Plc to manage its working capital efficiently. The increase in payables payment period from 48 days in 2013 to 56 days in 2014 further contributes to efficient working capital management (Appendix 1). This reflects Sports Direct Plcs ability to negotiate better payment terms with its suppliers. Furthermore, this is also indicative o f efficient management, as the gap of twenty-seven days in the payables payment period between the two companies in the prior year has been narrowed down to a gap of two days. The inventory turnover days are 133 days and 105 days for Sports Direct Plc and JD Sports Fashion Plc respectively (Appendix 1 and Appendix 2). Furthermore, the inventory turnover days has increased by seven days from 2013 for Sports Direct Plc (Appendix 1). This is reflective of increased inventory holding cost for Sports Direct Plc. Rapid innovation of new products contributes to making previous product lines obsolete (ICAEW, 2013). This can impact the future margins because of the net realisable value for these products may drop significantly below its production cost (ICAEW, 2013). Management needs to invest more time in clearing up stock and improving the inventory turnover days because it can contribute to increasing the working capital requirement in the future. The purpose of calculating investor ra tios is to enable investors to assess the level of future returns and growth (ICAEW, 2012). Earning per share reflects the level of profit allocated to each outstanding share. Price earning ratio is one of the most commonly used ratios by the investors and reflect their level of confidence in a business (ICAEW, 2012). Increase in price earning ratio from 17.51 times in 2013 to 24.19 in 2014 reflects investors expectations of significant future earning growth and their willingness to pay a large multiple of historic earnings (Appendix 1). Price earning ratio of Sports Direct Plc is 24.19 times compared to price earning ratio of 14.33 times for JD Sports Fashion Plc. Lower price earning ratio is indicative of lower growth expectations by the investors (ICAEW, 2012). Advice to the investors regarding the purchase of Sports Direct Plc shares Investors principal concern in respect of the investment in the shares of a company is to be able to earn a good rate of return. Sports Direct Plc is fundamentally a profitable business. Furthermore, a price-earning ratio of 24.19 is reflective of the investors faith in the growth potential of the company (Appendix 1). However, the sales growth in the third quarter of 2015 is short of the comparable growth in the third quarter of 2014 (Ficenec, 2015). The slowdown in the growth rate and no dividend offered on the shares may make it an expensive buy in the short term. Furthermore, investment in Sports Direct may be prone to the cyclical risk as the clothing industry is directly linked with the macro economic cycles (ICAEW, 2012a). Nonetheless, slower growth in the current year is impressive given the macro economic environment in the United Kingdoms and Englands early exit from the world cup (Guardian, 2014). Furthermore, the company has invested heavily in the expansion of its prod uct base and its margins have improved despite of competitive environment and challenging macro economic environment (Sports Direct Plc, 2014). This investment in constant innovation has the potential to translate into benefits for the investors in the long term. Favourable capital structure of Sports Direct Plc as highlighted by the gearing ratios calculated in the appendix one also makes it an attractive investment. Based on the considerations above, the essay acknowledges that there are risks associated with the investment in the shares of Sports Direct Plc, nonetheless future returns from the investment is expected to outweigh the risks. Thus, the essay recommends investors to purchase the shares of Sports Direct Plc. Weaknesses of Ratio Analysis Although there are a lot of advantages of ratio analysis, it is not without weaknesses (Goyal and Goyal, 2012). One of the key weaknesses of ratio analysis is that the calculation of the ratios is contingent on the figures contained within the financial statements of a company. Thus, the results of the ratio analysis would be distorted if the underlying numbers in the financial statements are inaccurate (Grewal, 2014). Furthermore, seasonality in a business could limit the usefulness of ratio analysis (ICAEW, 2012). To illustrate this better, consider a toy retailer with a 31 December year-end. Majority of its sales is likely to be made in the last quarter of the year leading up to the Christmas. As a result, the inventory levels at the year-end might be at its lowest point throughout the year. Thus, calculating the relationship between inventory and cost of sales at the year-end to analyse managements efficiency in managing inventory levels would be misleading (ICAEW, 2012). Financial statements of different companies are affected by different estimates and assumptions made by the management (Whittington, 2007). Furthermore, accounting standards also may permit different companies within the same industry to apply different accounting policies (Whittington, 2007). This may impair the comparability of accounting ratios of different companies and limit its usefulness. Ratio analysis is historic in nature, while users of the financial statements are more concerned about the future (Gracia, 2007). It is common for businesses to have both good and bad ratios, which makes it difficult for the users of the financial statements to assess if its a good or a bad company (Grewal, 2014). Lastly, non-existence of ideal level of ratio makes it difficult for user of the financial statements to assess whether a particular trend is good or bad (Grewal, 2014). For example, a company with high current ratio may be interpreted as a good sign, however it could also b e indicative of lack of growth potential for a company as a result of which it is holding large reserves of cash (Grewal, 2014). Conclusion Sports Direct Plc has witnessed a significant growth over the past two years and has been profitable. However, declining profit margins in the past two years should be a key concern for the management of Sports Direct Plc. Nonetheless, despite the fall in the profit margin of Sports Direct Plc, it still outperforms the profit margins of its competitor JD Sports Fashion Plc. The management of Sports Direct Plc should strive to strike a balance between achieving growth and improving the profit margins of the business. Inefficient inventory management should be another key concern for the management of Sports Direct Plc. The inventory turnover period of 133 days seems to be high for a business in the fashion industry and could be indicative of aged obsolete inventory. The management should take immediate steps to clear up old stock to improve the working capital management. Lastly, the essay recommends the investors to purchase the shares of Sports Direct Plc because high PE ra tio, sales growth and expansion into new products are likely to translate into attractive returns for the shareholders in the future. References Ficenec, J., 2015, Questor share tip: Sell Sport Direct as growth slows, Telegraph. https://www.telegraph.co.uk/finance/markets/questor/11424054/Questor-share-tip-Sell-Sport-Direct-as-growth-slows.html Gracia, L., 2007, Introduction to Financial Accounting, Harlow: Pearson. Grewal, T., 2014, Analysis of Financial Statements, New Delhi: Sultan Chand. Goyal, V., and Goyal, R., 2012, Corporate Accounting, 3rd edn. New Delhi: PHI Learning Pvt. Ltd. Guardian, 2014, Who should take the blame for Englands early World Cup exit? https://www.theguardian.com/football/2014/jun/24/blame-england-world-cup-exit ICAEW, 2013, Financial Accounting and Reporting Study Manual, Exeter: Polestar Wheatons. ICAEW, 2012, Financial Reporting Study Manual, 6th edn. Exeter: Polestar Wheatons. ICAEW, 2012a, Financial Accounting Study Manual, 6th edn. Exeter: Polestar Wheatons. JD Sports Fashion Plc, 2015, Share Price. https://www.jdplc.com/investor-relations/share-price.aspx JD Sports Fashion Plc, 2015, 2015 Annual Report. https://www.jdplc.com/investor-relations/reports.aspx Robertson, J., 2007, Financial Ratio Analysis, 3rd edn. Lancaster: John Robertson. Sports Direct, 2015, Share Price Chart. https://www.sportsdirectplc.com/investor-relations/share-information/share-price-chart.aspx Sports Direct Plc, 2014, Annual Report 2014. https://www.sportsdirectplc.com/~/media/Files/S/Sports-Direct/annual-report/Annual%20Report%202014.pdf Whittington, G., 2007, Profitability, Accounting Theory and Methodology, New York: Routledge Appendix 1 Sports Direct Plc S.no. Ratio Year End 27th April 2014 Year End 28th April 2013 1 Gross Profit Margin 42.68% 40.94% 2 Operating Profit Margin 9.21% 9.75% 3 Net Profit Margin 6.64% 6.94% 4 Current Ratio 1.06 1.64 5 Quick Ratio 0.35 0.60 6 Interest Cover Ratio 13.06 times 22.39 times 7 Financial Gearing 8.15% 41.52% 8 Equity Gearing 25.93% 23.89% 9 Earning per share 32.1p 26.9p 10 Price Earning Ratio 24.19 times 17.51 times 11 Receivables Collection 16.6 days 16.1 days 12 Payables Payment Period 56.35 days 48.06 days 13 Inventory Turnover Period 133.07 days 126.39 days (Source: Sports Direct Plc, 2014) Note: The formulas used to calculate the ratios above are included in Appendix 3. Share prices used for calculating price earning ratios are 776.50 pence and 471.1 pence for the year-end 27th April 2014 and 28th April 2013 respectively (Sports Direct, 2015). Appendix 2 JD Sports Fashion Plc S.no. Ratio Year End 31st Jan 2015 Year End 1st Feb 2014 1 Gross Profit Margin 48.6% 48.7% 2 Operating Profit Margin 6.1% 6.4% 3 Net Profit Margin 3.5% 3.4% 4 Current Ratio 1.22 1.15 5 Quick Ratio 0.54 0.50 6 Interest Cover Ratio 33.24 times 48.46 times 7 Financial Gearing 19.9% 18.05% 8 Equity Gearing 27.2% 16.6% 9 Earning per share 35.17p 29.08p 10 Price Earning Ratio 14.33 times 13.88 times 11 Receivables Collection Period 12.9 days 20 days 12 Payables Payment Period 58.1 days 75.1 days 13 Inventory Turnover Period 104.9 days 108.8 days (Source: JD Sports Fashion Plc, 2015) Note: The formulas used to calculate the ratios above are included in Appendix 3. Share prices used for calculating price earning ratios are 503.00 pence and 403.50 pence for the year-end 31st Jan 2015 and 1st Feb 2014 respectively (JD Sports Fashion Plc, 2015). Appendix 3 Formulas S.no. Ratio Formula 1 Gross Profit Margin Gross Profits/Revenue * 100 2 Operating Profit Margin Profit from Operations/Revenue*100 3 Net Profit Margin Net Profit/Revenue * 100 4 Current Ratio Current Assets/Current Liabilities 5 Quick Ratio (Current Assets Inventory)/Current Liabilities 6 Interest Cover Ratio (Profit before interest Payable + Investment Income)/Interest Payable 7 Financial Gearing Long term liabilities/capital employed * 100 8 Equity Gearing Net Debt/Equity * 100 9 Earning per share (Net Profit Dividend on preference stock)/ No. Of shares 10 Price Earning Ratio Market Value of Share/ Earning per share 11 Receivables Collection Period Trade Receivables/Revenue*365 12 Payables Payment Period Trade Payables/cost of sales*365 13 Inventory Turnover Period Inventory/Cost of Sales * 365 (Source: ICAEW, 2012) Note: Capital Employed = Equity + Net Debt, where net debt = interest bearing debt (non-current and current) minus cash and cash equivalents

Essay on Christianity And Buddhism Compared - 1486 Words

Buddhist and Christian Prayer: A Comparison in Practice and Purpose At first glance the traditions of Christianity and Buddhism appear very different from each other. One centers around a God that was at one time physically manifest on earth in the human form of his son Jesus Christ, the other primarily worships a historical figure that gained divine status through enlightenment. This assessment is broad at best, especially in the case of Buddhism where the Theravada and Mahayana traditions differ significantly. Christianity also has division within itself, the most prominent being between the Roman Catholic and Protestant systems. There are however, despite obvious differences, some very interesting similarities between Buddhism and†¦show more content†¦For instance, both traditions make use of beads during the performance of prayer. Pure Land Buddhism uses a string of beads that are fingered while invoking the name of the celestial Amitabha, or Amida Buddha. A ritual that is very close to the Roman Catholic practice of counting prayers and praying with a rosary. Pure Land Buddhism thus displays a strong resemblance to devotional Christianity, with a God-figure (Omitofo), a mediator (Guanyin), and a prayerful devotion resembling the rosary (Amore and Ching 273). The mediator for Chinese Pure Land prayer is Guanyin, a feminized version of the boddhisatva Avalokitesvara. Guanyin is very similar to the virgin Mary of Roman Catholicism, and as such is sometimes called the virgin Mary of east Asia (Amore and Ching 247) as the bodhisattva she acts as the assistant to the celestial Buddha; Amitabha (Omitofo in Chinese) who is seen as the giver of grace and salvation much the same as God is seen as the giver of grace and salvation and Mary as the mediator or assistant in Roman Catholicism (Amore and Ching 273). These observations display a definite similarity in prayer techniques between the traditions in question. Both traditions make use of beads as a means for counting the prayers recited, also the fact that the prayers ar e directed to the female assistants of the supreme deities could mean that the followers thought a female mediator to be more compassionate to the needs of the worshipper. ChristianShow MoreRelatedHow Is Buddhism Different From Christianity?1683 Words   |  7 PagesHow is Buddhism different from Christianity? There are several different types of religion throughout the world. Many of us take on the religion of the house hold in which we grew up. Lots of time we maintain that religion through our adult lives and even pass it on to our kids without researching or even attending any other religious service or event. For most people, once a denomination is chosen they believe it to be the only religion that is true and all others are fake or untrue. 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Susana and the Elders Free Essays

Susanna and the Elders On my trip to the Norton Simon Museum, a painting labeled Susanna and the Elders, Flemish women Jan Massys, really stood out to me. The specifications of this oil on canvas work of art are 42 x 77-1/2 in. (106. We will write a custom essay sample on Susana and the Elders or any similar topic only for you Order Now 7 x 196. 9 cm). The painting was made in 1564, during the Renaissance, and portrays an example of the religious tension of that time and reflects the era after the start of the Reformation. My first thought when gazing upon Susanna and the Elders bad things are about to happen; there is two old men hiding behind a planter box and appear to be conspiring an evil plot. These men are dressed in red, which in this case, it must represent last that they are feeling toward Susanna. The focal point is Susanna looking as though she is getting ready for bed or perhaps to take a bath. Also, she is dressed in very nice cloths so appears to be of noble stature. I should also not that she is conntroposto in her posture and the way her cloths fall on to her body. To the right, there is two women that look as if they are trying to lure her to safety, away from the creepy men behind her. Perhaps they are her loyal servants. This all appears to be taking place in a fancy garden which gives me the idea that she vulnerable in that she is secluded. The men must have planned ahead to sneak up on her out here rather than around other people furthering my suspicion of their cruel intentions. One last thing I noticed was the little statue in the bottom right corner; however, I can’t make much sense of it. I know it means something, but I just don’t get it. If you follow the lines of the stone benches they lead you to a point just beneath Susanna’s head which suggest the use of perspective. The use of lines is evident again when looking at the fine detail in the trees that surround this scene. On, a side note, the tree that the old man is holding on to appears to be minerature in size, as if her is this evil giant. Perhaps this is meant to symbolize their dominance and her vulnerability. Massys placed the buildings in the background so they are proportional to the balanced figures in the foreground. Also, it looks as if there is use on linear perspective, especially in the stone walls; they look at if they are wrapped around Susanna keeping her safe from these bad men. The light source is coming from the top right of the painting and appears that it is shining directly on to Susana, almost making her this heavenly entity. I think this is a symbol that God will keep her safe from these men. It is a soft light that that allows the colors Massys chose to stand out and add to the chiaroscuro. Though the Chiroscuro is light, Massys makes decent use of it. Susana is lit up signifying that she is pure and innocent and the creepy guys behind the tree are in the shadows giving off the idea that they are evil with malicious intent. The deep blood red that the two guys are wearing is symbolic of their lust for Susanna. Red, I believe, sex or passion whether it be good or bad. The gold that Susanna is wearing gives her some authority in the painting and also an angle like presence as gold represents the heavens. The colors seem very realistic and must closely portray what this actual place must have looks like. Everything in the painting looks as if it is overlapping and this adds to the drama. Also, the figures seem to be very strategically placed in the setting. There is Susana in the center, the to evil old men on the left and the maidens on the right giving the scene much balance. It looks as though he may have started from the back of the painting and moved forwads as the object got closer. He probably started with the building in the back and then moved his way up to the human figures. Even though the figures are put fairly close together there is obvious depth. If there wasn’t any perspective in the painting I don’t think it would have depth and would come out rather flat and dull. The perception of depth in this work of are seems to be very important in composing the message. The use of color might add some dimension but without depth they would still seem flat and dull. There are many things that suggest motion in this picture. Susanna’s hand is stretched out giving the impression that she is reaching out to them. The maids are pointing at theselves and also where they are going looking as if they are asking Susanna to follow them. They also look rather worried for her safety. The maids are leaning forward while both of their right legs are extended behind them preparing for their next step making a very strong implication that they are walking rather quick. I don’t know if this is just me, but it looks as if the clouds fading into the distance faster than normal perhaps to represent the passing of time and they are golden suggesting the presence of God. I think that the way Massys has the two lurking men staring at Susanna and the two maids looking at her from the opposite direction make all the characters one. Also their heads all lay on the same plane adding to the composition. The two benches that are on either side of Susanna lead the eye back into the painting so you experience the whole scene. It’s almost as if they are a Ying and Yang; the men want her to do bad things to them and her maids want to protect her and her good name. The creepy looks on these guys’ face give me the impression that they will blackmail the women in to getting what they want from her. Also, unfortunately, they also appear to be powerful men and most likely have the means of doing so rather easily. The look as if perhaps they are part of the clergy somehow, and this ties back to the representation of the corruption going on in this time. Perhaps Massys was Protestant and was trying to convey her view of the Catholic order. Also their heads all lay on the same plane adding to the composition. The two benches that are on either side of Susanna lead the eye back into the painting so you experience the whole scene. How to cite Susana and the Elders, Essay examples

From Riches to Humility free essay sample

My mother always said to, â€Å"live in the now with the Great Spirit guiding us to the right path.† Even though I do follow this advice, it is nice to think of the past and go â€Å"Wow.† I have grown-up from being a total brat into a better person. The divorce between my parents made me see things in perspective of what was more important in life and what was not. This story is my story. â€Å"Mummy, why are we moving?† I asked my mother as we were in the small travel plane, flying over the deep blue waters of the Atlantic Ocean away from my home in the Caribbean. She responded with, â€Å"We are moving to Weddington, North Carolina for the several reasons which I can not explain right now, but one reason is to get away from the hurricanes that come through the island every year.† In my heart, I knew it was something else, I knew it was the recent fighting between my parents that we were moving away from my father and my home. We will write a custom essay sample on From Riches to Humility or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page â€Å"Will we ever come back home?† I asked in desperation, while my older brother was in the back watching the ocean underneath the plane pass by. She replied with a no. It almost broke my heart to know that I would never go back to the home on the zenith of the mountain and to never come back to the deep clear ocean water that surrounded the island of St. Thomas. But the worst blow was the fact that Dad would not be living with us when we move into our new home, he will only visit. This to me at three and a half years old was the beginning of the end to my life, as I knew it. The plane landed and we were on the way to our new home. In the car, I was dreading to see the house, but I was also very excited. It was going to be our new paradise; it was going to be a place where I was going to finally start school, and it was going to be a new life for my mother, my brother and me. As we drove nearer to the house there were more trees and a fewer number of tall buildings. We were in the countryside. This place was like a forest compared to the island. The trees grow to the size of the Empire State building. We were not in the tropics, anymore. The house finally entered through my eyesight and it was huge. The house was made out of rich red bricks, there were six windows in the front god knows how many others were on the house and on the roof were two dormers. The shutters were all dark blue close to black and the front door was the exact same color. I ran towards the house with utter excitement. Back home on the island our house was small compared to this monster of a house. It was a wish come true. My mother ran behind me with a key in her hands and quickly opened the door. My brother ran in front of me and shouted, â€Å"I call for the biggest room.† I ran after him. I wanted the best room in the house. In the end, my brother got the big room while I got the smaller one, but I was happy, for I had the best view. The view was of the front yard that had a few trees and plenty of bushes that were in bloom with beautiful pink and blue flowers. After picking my room, I went to explore the mansion. To the right of my bedroom was the stairwell, my brother’s room and my mother’s room. To the left was a little hallway that lead to the playroom and to another set of stairs. This was a grand house. Downstairs there was a big kitchen with an island and connected to it were two living rooms. After the living rooms was the dinning room. It had a glass chandelier in the middle and when I turned on the light it sparkled like diamonds in the night sky. What incredible riches we have in this world I thought, and I want it all. The next day, we went shopping for furniture, since we could not bring any with us. The surprise was that Dad came from the island to help us out with the buying and choosing of the furniture. I was so happy to see him and I could tell he was happy to see us too. Once we got to the furniture store I wanted to have everything that the store had and more. I almost ran the store dry with all of my wants, and my parents obliged in buying everything that I especially wanted. One of the items that I had to have was a set of furniture that had hand-painted flowers and was made of pine. Time passed and I continued my rampage for more material possessions. The belief was if I got whatever I wanted it meant my mother and father loved me, and if I did not get whatever I wanted then I believed that they did not love me. This to me was a game of love and I always won. The game filled the playroom with more toys than I could handle and too many stuffed animals congesting my room. As I got more stuff the fighting continued. Every time my father came to visit, there was always an argument and my father started to have random violent outbursts towards all of us. No one was safe from the outbursts. I began to notice that the more he drank, the more irritable he was towards us. He would make it up to me by bringing presents over from the island or from his travels with his work as a goldsmith. But this game was about to end when the â€Å"D† word came into the picture. I knew it existed, but I did not think it would happen to us. Divorce. The fighting got to its breaking point. My mother filed for the divorce. My dad did not like it at all, and he stopped giving my mother money for the house and for our survival. To be vengeful he canceled all of our health insurances, credit cards, and with that destroying my mother’s creditability as a consumer. Instead of being a housewife like she always was, she got a job and started to work hard for us to survive in this cruel world. We started to sell everything we had to keep a roof over our heads. I was the last one to do any such thing because I was stubborn and determined to keep my collection, but in the end I realized that this was real. I would rather have a place to eat and sleep than to be homeless. After a few months, we sold the house and bought a much smaller house taking what was little we had left after the many yard sales. In the first few items that I sold, I felt despair coming over me, but after awhile I began to be enlightened. It is not about the giving of gifts obsessively that tell people that you love them; it is the time you spend with the person through the good times and the bad times. My mother in the past years has been doing just that. Instead of giving me things that I wanted, she gave me her love, and in return I have her my love, and the same was for my older brother. Even in the hard times that he put us through I still love my father. For if it were not for him, I would still be that spoiled brat and would never have learned what love really was. Also, I would never known what things I needed to be grateful for, like my health, my family, my friends, my home, the food that I eat, the bed I sleep in, and our wealth. I am in high school and I want the world to know that material possessions are not important in life, and if you are able to afford all these material possessions be humb le and grateful. Everything may disappear into thin air like mine did. This is my story and this is only the beginning.