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# 会计代写|金融会计代考Financial Accounting代写|ACCTING2501 Net profit margin

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## 会计代写|金融会计代考Financial Accounting代写|Net profit margin

The net profit is the difference between the sales and all the expenses. The net profit margin shows the net benefit to the business per unit of sales. The formula is:
$$\text { Net profit margin }=\frac{\text { Net profit before tax }}{\text { Sales }}$$
Calculate the net profit margin for Bread Co. for $20 \mathrm{X} 1$ and $20 \times 2$ and comment briefly.
The figures are calculated thus:
Net profit margin for $20 \times 1=\frac{12}{150}=8.0$ per cent
Net profit margin for $20 \times 2=\frac{22}{250}=8.8$ per cent
These values show that the efficiency that Bread Co. demonstrates in turning sales into profit generation has slightly increased in $20 \mathrm{X} 2$ compared with $20 \mathrm{X} 1$.

The net profit margin will be affected by two major considerations, namely the gross profit margin and the size of the expenses. It may be useful, therefore, to compute an expenses-to-sales ratio as well, as set out below.

## 会计代写|金融会计代考Financial Accounting代写|Expenses to sales

The expenses-to-sales ratio explains the movement between gross and net profit margins. The formula for this ratio is:
$$\text { Expenses to sales }=\frac{\text { Expenses }}{\text { Sales }}$$
Calculate the expenses-to-sales ratio for Bread Co. for $20 \mathrm{X} 1$ and $20 \times 2$ and comment on the picture revealed so far.
The ratios can be calculated thus:
Expenses to sales in $20 \times 1=\frac{38}{150}=25.3$ per cent
Expenses to sales in $20 \times 2=\frac{52}{250}=20.8$ per cent
Bread Co. has successfully managed to increase sales quite substantially in $20 \times 2$ without a corresponding pro rata increase in the expenses of running the business.

It is interesting to put together the ratios that have been calculated so far. These are shown in Table 7.1.

The fall in gross profit margin has been more than compensated for by the fall in the relative size of the expenses, leading to a slight improvement in the net profit margin.

These figures go part-way towards the preparation of common-size income statements. A common-size income statement is usually prepared by expressing each item as a percentage of total sales. Furthermore, if this technique is applied to the income statements of two different businesses, two benefits emerge. First, any size differences are taken into account, so that the internal relationships can be compared on equal terms. Second, the internal relationships themselves are clarified and highlighted in a manner convenient to the eye and the mind.

## 会计代写|金融会计代考Financial Accounting代写|Net profit margin

$$\text { Net profit margin }=\frac{\text { Net profit before tax }}{\text { Sales }}$$

$$: 20 \times 1=\frac{12}{150}=8.0 \%$$

## 会计代写|金融会计代考Financial Accounting代写|Expenses to sales

$$\text { Expenses to sales }=\frac{\text { Expenses }}{\text { Sales }}$$

$20 \times 1=\frac{38}{150}=25.3$

Bread Co. 成功地大幅增加了销售额 $20 \times 2$ 没有相应按比例㘿加经莒业务的费用。

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