Activity 1 – Profitability Ratio
Industry Average
Gross Profit Gross Profit X 100
Percentage
= Sales
39%
_256200__ X 100
= 444000
= 57.7%
Net Profit Percentage Net Profit X 100
= Sales
30%
__85960___ X 100
444000
= 19.36%
Return on Capital Net profit
Employed (ROCE)
_____________ X 100
Capital employed
=__85960__ x 100 37%
149160
= 57.63%
Industry Average
Gross Profit Gross Profit X 100
Percentage
= Sales
39%
_256200__ X 100
= 444000
= 57.7%
Net Profit Percentage Net Profit X 100
= Sales
30%
__85960___ X 100
444000
= 19.36%
Return on Capital Net profit
Employed (ROCE)
_____________ X 100
Capital employed
=__85960__ x 100 37%
149160
= 57.63%