Annual Income Statements

Retailer X Retailer Y
Net Sales 7401 8276
COGS 4822 5328
Gross Margin 2579 2948
SG&A (Op. Exp.) 2121 2109 (Buying and operating costs)
Operating Profit 458 839 (EBIT)
Interest 63 138
Taxes 160 255
Net Profit 235 446

Gross Margin % 34.8 35.6

Operating Expenses% 0.3 0.3

Operating Profit % 6.2 10.1

Net Profit % 3.2 5.4

(Buying and operating costs)
 Annual Balance Sheet

Retailer X Retailer Y
Cash 439 795
Accounts Receivable 2035
Inventory 994 898
Other Current assets 166 326
Total Current assets 1599 4054
Net property and equipment 1056 2242
Other assets 186 283
Total assests 2841 6579
Current Liabilities 1060 2014
Long-term debts 250 2257
Other liabilities 93 736
Shareholder's Equity 1345 836

Return on asset 0.1612108412531 0.127526979784162 16.10%

Return on invested capital 0.2871473354232 0.271257678629163 28.70%

ITR 4.851106639839 5.93318485523385

Asset Turnover 2.6050686378036 2.0414405525407

12.70%

27.10%