i)Gross Profit Margin = GP/Sales * 100
= 720/2880 * 100
= 25% (Cafe A)
864/4320 * 100
= 20% (Cafe B)
ii)Net Profit Margin = Net Profit Before Tax/Sales * 100
= 360/2880 * 100
= 12.5% (Cafe A)
540/4320 * 100
= 12.5% (Cafe B)
iii)Expenses as percentage of Sales = 360/2880 * 100
= 12.5% (Cafe A)
324/4320 * 100
= 7.5% (Cafe B)
iv)Current Ratio = Current Assets/Current Liabilities
= 1836/180
= 10.2 : 1 (Cafe A)
1692/468
= 3.6 : 1 (Cafe B)
v)Quick Ratio = (Current Assets - Stock - Prepayment)/Current Liabilities
= ( 1836 - 540 - 0)/180
= 7.2 : 1 (Cafe A)
(1692 - 630 - 0)/468
= 2.2 : 1 (Cafe B)
vi)Stock turnover = [(Opening Stock + Closing Stock)/2]/C.O.G.S * 365
= [(900 + 540)/2]/2160 * 365
= 121.6 Days (Cafe A)
[(810 + 630)/2]/3456 * 365
= 76 Days (Cafe B)
vii)Debtors Turnover = Avg Debtors/Net Credit Sales * 365
= 900/2880 * 365
= 114 Days (Cafe A)
720/4320 * 365
= 60.8 Days (Cafe B)
viii) Earning Per Share = Net Profit Before Tax/No. Of Ordinary Shares
= 360/1368
= $0.26 (Cafe A)
540/1296
= $0.41 (Cafe B)
Good luck to all~!
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