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Fixed assets (net of depreciation) = 1,900 / 2,560 * 100 = 74.

22%
Current assets:
- Cash and cash equivalents = 40 / 2,560 * 100 = 1.56%
- Accounts receivable = 300 / 2,560 * 100 = 11.72%
- Inventories = 320 / 2,560 * 100 =12.50%
Total current assets = (40 +300 +320) /2,560 *100=25.78%
Total assets = (1,900 +2,500 +4,700) /2,560 *100=100%

Revenue = 10,000
Cost of goods sold = 6,000 / 10,000 * 100 = 60%
Gross profit = (10,000 - 6,000) / 10,000 * 100 = 40%
Operating expenses:
- Selling expenses = 1,500 / 10,000 * 100 =15%
- Administrative expenses =1,200 /10,000 *100=12%
Total operating expenses= (1,500+1,200)/10,000*100=27%
Operating profit = (10,000 -6,000 -1,500 -1,200) /10,000 *100=11%
Interest expense=736/10,000*100=7.36%
Profit before tax=(10,000-6.00-1500-1200-736)/10000*100=8.64%
Tax expense=(8.64*30%)/100=2.59%
Net profit after tax=(8.64-2.59)/10*100=60%

Base year (2012-13):


Sales = 2,000
Sales as a percentage of base year = 2,000 / 2,000 * 100 = 100%
Year 2 (2013-14):
Sales = 4,800
Sales as a percentage of base year = 4,800 / 2,000 * 100 = 240%
Year 3 (2014-15):
Sales =8,000
Sales as a percentage of base year=8,000/2,000*100=400%

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