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1 Net Operating Income $ 600,000.

00
Sales 7,500,000.00
Margin 0.08 8%

2 Sales $ 7,500,000.00
Average Operating Assets 5,000,000.00
Turnover 1.5 $1.50

3 Margin $ 0.08
Turnover 1.50
ROI 0.12 $0.12
Division
Alpha Bravo Charlie
Sales $ 4,000,000.00 $ 11,500,000.00 $ 3,000,000.00
Net Operating Income $ 160,000.00 $ 920,000.00 $ 210,000.00
Average Operating Assets $ 800,000.00 $ 4,600,000.00 $ 1,500,000.00
Margin 4% 8% 7%
Turnover 5 2.5 2
ROI 20% 20% 14%
Osaka Yokohama
1 Net Operating Income $ 210,000.00 $ 720,000.00
Average Operating Assets $ 1,000,000.00 $ 4,000,000.00
ROI 0.21 0.18

Sales $ 3,000,000.00 $ 9,000,000.00


Average Operating Assets $ 1,000,000.00 $ 4,000,000.00
Turnover 3 2.25

ROI 0.21 0.18


Turnover 3.00 2.25
Margin 0.07 0.08

Osaka Yokohama
2 Net Operating Income $ 210,000.00 $ 720,000.00
Average Operating Assets 150,000.00 600,000.00
Residual Income $ 60,000.00 $ 120,000.00

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