Question

Aug- Jan-15 Feb-15 5 Apr-15 15 Jun-15 ul-15 15 Sep-15 Oct-15 15 Dec-15 YEARLY (Sales) Garment 205,6809,2 241,18 246,0023862 229,07 233,66245,34247,79 252,75 278,02 361,43 2.989,3 15,543 15,542 15,542 17.873 18,231 17,684 16,976 17,316 18,182 18364 18,731 20,604 210.588 Revenue | 221,22| 225,26 256,72| 263,87| 25685| 246,76| 2s063| 262,661 265,971 271,111 296,751 38204| 3,199 90 Cost of Sales 51,925 9,714 60,908 59,081 56,718 57852 60.744 61.352 62,579 68.837 703,578 Accessorie-771-991| 7,887| 9,070-251| 8,974丨 8,61 s| 8,787| 9,226| 9,319-sos110.4ssl 7,771 26 9,319 9.sos 10.A55 20 850 tous。 Total Cost of Sales 194 60437 9,812 68,784 70,159 68054 65,332 66639 69971 70,671 72,084 79,292 810,428 162,0 164,82 196,91 195,09 186,69 178,701 196, -00,44 1 224,67 302,74 2 Expenses expenses 15,550 15,401 15.273 17564 17915 17,378 16,583 17.016 17,867 18,046 18,407 20,247 207347 genses 46,400 42.928 43.799 43,799 43,299 43,299 43,799 43,799 43,799 43,799 43,799 43,799 $27.315 office and 539 568 561 561 561 561 19 56156 maintenan 958| 977 993 1 993 3 993 993 993 993 993 6 856 ー856 856 993 993 11,870 856 10,315 378 16,407 Advertising 378 1,378 30 736 30 30 730 78 825 878 878 0 2 S62|2.566|2.566|2.5661-2 ss6-2.566 021,728 2,566| 2.566| 2.566| 2.566 2.566 30,719 800 10,532 5,2065,957 5,647 5,647 5,647 5,647 5,647 5,647 5,6475,6475,647 5,647 Total 75,689 73.921 73.481 75.772 76.123 75,586 489075.224 254 76,614 78,455 908,083 123,43 119,32 110,57 103,12 110,41 120,79 119,93 124,19 148,06 224,29 1,481,38 86,344 90,907 817 43,200 41,763 38,700 645 42 41,977 467 51.821 78,503 518,486 145,79 Income 80,229 77,559 1,769 78,518 77,95680,725 96,239 1962,902

Answer 1

Task 3: Profitability Analysis:
Ratios	Formula	Calculation	Result	Result in %
net margin ratio	NI/Total Revenue	962902/3199900	0.30	30%
asset turnover ratio	Total Revenue/Total Assets	3199900/248000	12.90
return on investment	NI/Total Assets	962902/248000	3.88	388%
return on equity	NI/Total Equity	962902/108000	8.92	892%
The company's net margin contribution to the Shareholders account is 30% of the total
revenue of the year. The performance of the company can be appreciated by the times
the total assets has been rotated during the year. The assets of company are rotated
almost 13 times in the year. The company is well utilising the assets for the shareholder's
benefits. The return on the total assets is also 388% which is said to be very good. This
appreciable return is due to rotation of the assets several times. This exponential growth
is also visible in the Return to equity ratio, which shows a growth of around 900% during
the year.