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20 баллов
FR Section C · 20 баллов · рекомендуется: 36 мин
Analysing performance and position (Holt Co)
Задания на английском — языке экзамена. Компании и цифры вымышлены для тренировки.
Holt Co makes kitchen equipment. In October 20X9, three months before its year end of 31 December 20X9, it opened a new production facility financed by a $1,000,000 loan. During 20X9 it also offered longer credit terms to attract new trade customers.
| $000 | 20X9 | 20X8 |
|---|---|---|
| Revenue | 6,000 | 5,000 |
| Cost of sales | 4,500 | 3,500 |
| Gross profit | 1,500 | 1,500 |
| Profit from operations | 600 | 750 |
| Finance costs | 120 | 40 |
| Equity | 3,000 | 2,900 |
| Loans (non-current) | 1,500 | 500 |
| Inventory | 900 | 600 |
| Trade receivables | 1,000 | 600 |
| Trade payables | 700 | 650 |
| Cash / (overdraft) | (100) | 200 |
Use year-end figures. Capital employed = equity + non-current loans. Gearing = loans / equity. Use 365 days.
- (a) Gross profit margin 20X9 (%)1 баллов
- (b) Operating profit margin 20X9 (%)1 баллов
- (c) ROCE 20X9 (%, to 1 decimal)2 баллов
- (d) Receivables collection period 20X9 (days, to 1 decimal)2 баллов
- (e) Inventory holding period 20X9 (days, whole number)1 баллов
- (f) Gearing 20X9 (%)1 баллов
- (g) Interest cover 20X9 (times)1 баллов
- (h) Comment on Holt Co's performance and financial position for 20X9 compared with 20X8.11 баллов