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P3-19

Creek Enrerprises Common-Size Income


Statement for the Year Ended December
31 2012
Sales revenue ($30,000,000)
100%
Less : Cost of goods sold
70%
Gross profits
30%
Less : Operating expenses
Selling expense
10%
General and administrative
expenses
6%
Lease expenses
0.67%
Depreciation expenses
3.33%
Total operating expense
20%
Operating profits
10%
Less : Interest expense
3.33%
Net profit before taxes
6.67%
Less : Taxes (rate = 40%)
2.67%
Net profit after tax
4%
Less : Preffered stock dividends
0.33%
Earnings available for common
stockholder
3.67%
Yang perlu dianalisis :
COGS naik
INTEREST EXPENSE naik
P3-25
Johnson
Financial leverage
multiplier
Net profit margin
Total asset turnover
ROA
ROE
Industry Averages
Financial leverage
multiplier
Net profit margin
Total asset turnover
ROA
ROE

Johnson net profit turun

2010

2011

2012

1.75
0.059
2.11
12%
22%

1.75
0.058
2.18
13%
22%

1.85
0.049
2.34
11%
21%

1.67
0.054
2.05
11%
18%

1.69
0.047
2.13
10%
17%

1.64
0.041
2.15
9%
14%

Financial leverage naik di 2012

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