Page 23 - CIMA MCS Workbook August 2018 - Day 1 Tasks
P. 23
Chapter 6
FINANCIAL REPORTING AND
TAXATION (F1)
FAMILIARISATION
1 FINANCIAL ANALYSIS
EXERCISE 1 – FINANCIAL STATEMENTS
Calculate the following ratios for GymFiT and answer the questions below:
Ratio 2018 (budget) 2017 2016
Growth in revenue
Growth in gym operating costs
Growth in lease costs
Growth in staff costs
Growth in head office costs
Growth in depreciation
Growth in operating profit
Operating margin
Inventory days
Receivables days
Payables days
Length of operating cycle
KAPLAN PUBLISHING 19
