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Session 3 Assignments: Profitability:

If the Income Statement of GHT Company revealed the following figures:


2017 2018 2019

Sales 580,730 727,290 729,168

COGS (474,892) (562,996) (560,045)

Depreciation (26,588) (34,551) (33,552)

SG&A (46,748) (64,970) (57,553)

Interest Expense (16,805) (22,494) (21,552)

NPBT 22,539 50,933 65,524

Tax Expense -5071.3 -11459.9 -14742.9

NPAT 17,468 39,473 50,781

Calculate the company’s Sales growth, COGS/Sales, GPM, SG&A/ Sales and ROS and comment on
each.

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