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Gross Profit (Wrong) 17000 43000 0.671875 Gross Profit % (Wrong) 30.36% 67.19%

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Gross Profit (Wrong) 17000 43000 0.671875 Gross Profit % (Wrong) 30.36% 67.19%

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Net sales

COGS
Gross Profit (wrong)
Gross Profit % (wrong)
Add: Understated closing stock
Less: Understated opening stock
Gross Profit corrected
Gross Profit % Corrected

2010
56000
39000
17000
30.36%
10000
27000
48%

2011
64000
21000
43000
67.19%
10000
33000
52%

0.671875

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