Common size income statement of Nestle

2018
%
Revenue 100.00%
Cost of Sales -61.27%
Gross profit 38.73%
Other income 0.30%
Selling and distribution -18.54%
Administrative expenses -3.23%
Other expenses -0.70%
Results From operating activities 16.57%
Finance income 0.07%
Finance costs -0.78%
Net finance(costs)/ income -0.72%
Share of profit of an equity accounted associate, net of tax 0.01%
Profit before tax 15.87%
Income tax expenses -3.93%
Profit of the year 11.94%
Other comprenhensivce (expenses)/income, net of tax
Cash Flow edge 1.74%
Remeasurement of defined benefit liability -0.04%
Other comprenhensivce expenses of the year net of tax 1.70%
Total comprehensive income of the year 100.00%
 2017 2016
% %
100.00% 100.00%
-63.30% -60.55%
36.70% 39.45%
0.10% 0.07%
-17.54% -20.26%
-29.40% -3.24%
-0.16% -0.24%
16.12% 15.78%
0.03% 0.02%
-0.68% -0.67%
-0.66% -0.65%
0.01% 0.01%
15.48% 15.14%
-3.20% -2.55%
12.28% 12.58%

-3.21% -11.38%
0.02% -0.05%
-3.19% -11.43%
100.00% 100.00%
Common size balance sheet of Nestle
2018
RM'000
Assets
Property, plant and equipment 43.75%
Right of uses assets 9.19%
Intangible assets 2.37%
Investment in subsidiaries -
Investment in an associate 0.18%
Deferred tax asstes 1.07%
Trade and other receivables 0.76%
Total non current assets 57.31%

Trade and other receivables 21.26%

Inventories 18.63%
Current tax assets 0.01%
Cash and cash equivalent 0.25%
Total current asset 42.69%
Total assets 100.00%

Equity
Share capital 9.39%
Reserves 0.09%
Retained Earnings 13.50%
Total equity attributable to owners of the Company 22.98%

Liabilities
Loas and borrowings -
Lease Liabilities 6.33%
Employee benefits 3.35%
Deferred tax liabilities 4.76%
Total non current Liabilities 14.43%

Loans and borrowings 6.33%

Lease Liabilities 0.94%
Trade and other payables 53.64%
Current tax liabilities 1.68%
Total current liabilities 62.59%
Total liabilities 77.02%
Total equity and liabilities 100.00%
 2017 2016
RM'000 RM'000

49.51% 49.36%
5.99% 6.27%
2.37% 2.42%
- -
0.18% 0.16%
0.74% 0.78%
0.93% 0.96%
58.99% 60.06%

22.20% 21.10%
17.86% 17.65%
0.47% 0.25%
0.48% 0.93%
41.01% 39.94%
100.00% 100.00%

10.22% 9.09%
-0.35% 1.70%
14.58% 14.30%
24.45% 25.09%

3.22% 3.61%
1.33% 2.46%
3.43% 3.34%
4.62% 3.54%
12.60% 12.61%

11.68% 7.13%
1.11% 1.65%
49.55% 54.00%
0.76% 0.00%
63.10% 62.33%
75.70% 74.94%
100.00% 100.00%