24.5%. The RoE drop of c. 600 bps in 2012 compared to 2011 is explained by a reduction in profitability that was affected by high input-cost inflation primarily in food ingredients and energy that was not fully transferred to customers (370 bps Gross Profit Margin drop). Performance was also affected by restructuring actions (60 bps impact on profitability) taken to improve organizational effectiveness to drive future growth. General Mills
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M2: Analyse the performance of a business using suitable ratios Ratio Dessi-Designs Gross profit margin Dessi-Designs Result : 60% Q1. Definition of Ratio Gross profit margin is the difference between revenue and cost before accounting for certain other costs. Generally‚ it is calculated as the selling price of an item‚ less the cost of goods sold then multiplied by 100. Q2. What result would your aunty and uncle want from this ratio? The result they would want a high percentage because the higher
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Café Paradiso – Sample Business Plan Business Plan 2007/2008 Commercial-in-Confidence Date Table of Contents 1.0 Executive Summary 1.1 Business Opportunity Brendan and Margaret Elliott have entered into negotiations to purchase a café business‚ called Café Paradiso‚ because of its great location in the Mountain Glen Shopping Centre with the highest number of passing shoppers which is supported by a large and growing local population. There are a limited number of
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|2005 | |GROSS MARGIN | | | | | | | |GROSS PROFIT X100 |4.8%
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The rate of gross profit is same in each case. Prepare Departmental trading account. 10. From the following particulars prepare a branch account showing the profit or loss at the branch. Opening Stock at the branch 15‚000 Goods sent to the branch 45‚000 Sales 60‚000 Salaries 5‚000 Other expenses 2‚000 Closing stock could not be ascertained but it is known that the branch usually sells at cost plus 20%. The Branch manager is entitled to a commission of 5% on the profit of the Branch
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the accounting policy changes and accounting estimates that Harnischfeger made during 1984. Estimate‚ as accurate as possible‚ the effect of these on the company’s 1984 reported profits. Changes that affect the Harnischfeger Revenues: • The company started to account Kobe Steel sales in US‚ previously it only added the gross margin in the financial statement. (this sales represented $28 million) • Sales to a foreign subsidiary started to be consolidated as a net revenues (this sales represented
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falling margins and profits whereas increase in COGS and overdraft as shown in table below. Increases in trade payable and bank overdraft by 92% and 86% respectively have resulting in overall increase of current liabilities by 45%. These are not healthy signs for a business. Table 1: Financial Analysis between year 2007 and 2008 | Increase | Decrease | Differences | Percentage | Revenue | | √ | RM 10 mil | 7.7% | COGS | √ | | RM 4.74 mil | 6.5% | Operating Profits for the period |
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| 2002 | 2007 | 2009 | 2010 | 2011 | Net profit margin | 7.55 | 5.39 | 6.36 | 7.25 | 7.46 | Gross profit margin | | | | | | Operating margin | 12.06 | 8.37 | 10.41 | 12 | 12.1 | Expense per revenue | | | | | | ROE | 14.06 | 12.88 | 14.41 | 18.78 | 20.75 | ROA | 10.9 | 8.22 | 10.28 | 12.1 | 13.23 | Current ratio | 1.83 | 1.19 | 2.26 | 1.56 | 1.48 | Working capital | 26937 | 24355 | 179825 | 119169 | 114785 | Total debt-asset ratio | 16.67 | 35.86 | 28.68 | 35.58 | 36.23
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ECON 600 Lecture 3: Profit Maximization I. The Concept of Profit Maximization Profit is defined as total revenue minus total cost. Π = TR – TC (We use Π to stand for profit because we use P for something else: price.) Total revenue simply means the total amount of money that the firm receives from sales of its product or other sources. Total cost means the cost of all factors of production. But – and this is crucial – we have to think in terms of opportunity cost‚ not just explicit
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What is profit tax? According to Inland Revenue Ordinance s 14 “Charge of profits tax”‚ profit tax is chargeable on every person: Carrying on a trade‚ profession or business in Hong Kong; and In respect of his assessable profits arising in or derived from Hong Kong from such trade‚ profession or business.1 What is person? A person may include: A corporation; Partnership; Trustee‚ whether incorporated or unincorporated; and Body or persons.2 In this case‚ the Taxpayer (“T”) is a private company
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