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  • Gross Profit Sales Revenue 100 %

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    Erikas
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    1) In 2015, the company's gross profit margin decreased to 56.89% from 60.60% in 2014, while its operating profit margin also decreased to 16.94% from 18.63% over the same period. 2) The company's return on shareholders' funds decreased to 19.99% in 2015 from 23.13% in 2014, and its return on capital employed also decreased to 16.32% from 20.43% between 2014 and 2015. 3) Several of the company's liquidity and efficiency ratios either decreased or worsened between 2014 and 2015, including average inventory turnover period, average settlement period for trade payables, net asset turnover, current ratio, and acid test ratio

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    Accountancy. Business studies

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    Profitability New

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    1) In 2015, the company's gross profit margin decreased to 56.89% from 60.60% in 2014, while its operating profit margin also decreased to 16.94% from 18.63% over the same period. 2) The company's return on shareholders' funds decreased to 19.99% in 2015 from 23.13% in 2014, and its return on capital employed also decreased to 16.32% from 20.43% between 2014 and 2015. 3) Several of the company's liquidity and efficiency ratios either decreased or worsened between 2014 and 2015, including average inventory turnover period, average settlement period for trade payables, net asset turnover, current ratio, and acid test ratio

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    20 views2 pages

    Gross Profit Sales Revenue 100 %

    Uploaded by

    Erikas
    1) In 2015, the company's gross profit margin decreased to 56.89% from 60.60% in 2014, while its operating profit margin also decreased to 16.94% from 18.63% over the same period. 2) The company's return on shareholders' funds decreased to 19.99% in 2015 from 23.13% in 2014, and its return on capital employed also decreased to 16.32% from 20.43% between 2014 and 2015. 3) Several of the company's liquidity and efficiency ratios either decreased or worsened between 2014 and 2015, including average inventory turnover period, average settlement period for trade payables, net asset turnover, current ratio, and acid test ratio

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    of 2

    2015 2014

    Gross Profit Margin

    Gross profit 2972 2800


    *100 % = 56.89 *100 % = 60.60
    Sales Revenue * 100 % 5224 4620

    Operating Profit Margin

    Operating profit 855 861


    *100 % = 16.94 *100 % = 18.63
    Sales Revenue * 100 % 5224 4620
    ity bil ta ofi Pr

    ROSF

    Net profit per year 484 513


    *100 % = 19.99 *100 % = 23.13
    Ordinary Shares Capital+ Reserves * 2421 2217

    100 %

    ROCE

    885 861
    *100 % = 16.32 *100 % = 20.43
    Operating profit 2421 +300 2217 + 200
    Share Capital+ Reserves+ Non Current Liabilities

    * 100 %
    Efficiency

    2015 2014

    Average Inventories turnover period


    216 176
    * 365 days = 35.01 *365 days = 35.2
    Average Inventory 2252 1820
    Cost of Sales * 365 days

    Average Settlement period for trade 214 138


    * 365 days = 33.9 * 365 days = 27.19
    payables 2.300 1.852

    Trade payables
    365 days
    Credit Purchase

    Average Settlement period for trade 1.082 608


    *365 days = 75.5 * 365 days = 48.03
    receivables 5.224 4.620
    Trade Receivables
    Credit Sales Revenue * 365 days

    Net Asset Turnover

    Sales Revenue 5.224 4.620


    = 0.96 = 1.095
    660 + 1.761 + 3000
    Share Capital+ Reserves+ Non Current Liabilities 600 + 1.617 + 2000

    2015 2014

    Current Ratio

    Current Assets 1.334 1.325


    =2.3 =5.96
    Current Liabilities 572 222
    Liquidity

    Acid test Ratio

    Current Assets ( Ex c luding Inventories ) 1.082+12 608+ 525


    =1.91 =5.103
    Current Liabilities 572 222

    Gering Ratio

    3000 2000
    100 =55.3 100 =47. 4
    NonCurrent Liabil i ties 660+ 1.761+3000 600+ 1.617+2000
    Share Capital+ Reserves+ Non Current Liabilities
    * 100%
    Gearing

    Internal Cover Ratio

    Operating Profit 885 861


    =3.672 =5.97 9
    Interest Payable 241 144

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