1

sales 8000
net operating income 800
average operating income 3200
margin 10%
turnover 2.5
ROI 25%

2
sales 20000
net operating income 4000
average operating income 3200
margin 20%
turnover 6.25
ROI 125%

3
sales 10000
net operating income 1050
average operating income 4000
margin 11%
turnover 2.5
ROI 26%
 Division
Perth Darwin
Sale 9000000 20000000
Net operating income 630000 1800000
Avarage operating asset 3000000 10000000

1 Perth Darwin
ROI 21 18

2 Perth Darwin
Residual income 150000 200000

3 NO
 Division
Perth Darwin
Sale 9000000 20000000
Net operating income 630000 1800000
Avarage operating asset 3000000 10000000

1 Perth Darwin
ROI 21 18

2 Perth Darwin
Residual income 150000 200000

3 NO
 1
It makes it simpler to determine where your strengths or weaknesses lie. From there, managers can better understand where

2A B C
sales 4000 1500 6000
net operating income 560 210 210
average operating assets 2000 3,000.00 3000
margin 14% 14% 3.50%
turnover 2 0.50 2
ROI 28% 7% 7%
etter understand where they can improve their performance.