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Slide 2

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Profitability Ratios…read more

Slide 3

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Cost of Sales
Sales
Overheads
Gross Profit
Net Profit…read more

Slide 4

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Sales = £1000
C.O.S.
Sales = COS
+ O'Heads
£400 + N. Profit
Overheads
G. Profit = O'Heads
£300 + N. Profit
Net Profit
£300…read more

Slide 5

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Sales = £225m
C.O.S.
£153m
Gross Profit
Gross Profit %
£72m 72 x 100 = 32%
225…read more

Slide 6

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Sales = £225m
C.O.S.
£153m
Overheads
£59m
Net Profit %
Net Profit
13 x 100 = 5.8%
£13m
225…read more

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