Page 12 - A Level Business Studies - Financial Analysis Tasks

Task 2.c
Look at the Income Statement and calculate the Operating Profit Percentage.

INCOME STATEMENT FOR ABC INDUSTRIES LTD Operating Profit as a
YEAR ENDED 31 MARCH 20XX % of Sales Revenue

£
SALES REVENUE 876,190

Cost of Sales 481,234

GROSS PROFIT 394,956

Operating Expenses 200,678

OPERATING PROFIT 194,278

Other Expenses 74,890

PROFIT BEFORE TAX 119,388
Tax on profit 23,878

PROFIT FOR THE YEAR 95,510
Dividends paid 50,000
RETAINED PROFIT AT 31 DECEMBER 45,510

Task 2.d
Look at the Income Statement and calculate the Operating Profit Percentage.

INCOME STATEMENT FOR ABC INDUSTRIES LTD Operating Profit as a
YEAR ENDED 31 MARCH 20XX % of Sales Revenue
£

SALES REVENUE 3,245,678
Cost of Sales 1,987,678

GROSS PROFIT 1,258,000
Operating Expenses 878,909

OPERATING PROFIT 379,091
Other Expenses 231,678

PROFIT BEFORE TAX 147,413
Tax on profit 29,483
PROFIT FOR THE YEAR 117,930
Dividends paid 100,000
RETAINED PROFIT AT 31 DECEMBER 17,930

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