OCTOBER –
NOVEMBER
2020
, QUESTION 1: ANALYSIS OF FINANCIAL & NON –
FINANCIAL INFORMATION & DISCUSSION
1. MEMORANDUM
TO: CHIEF FINANCIAL OFFICER (ANA)
DATE: 26 SEPTEMBER 2016
FROM: CONSULTANT
FINANCIAL & NON - FINANCIAL RATIOS OF ANA FOR 2019 & 2020
Dear Madam
As per your request, I have analysed the financial & non – financial information of Air
Ndamulelo Aviation Limited (ANA) and detail our findings below.
i. Financial Analysis
No. Ratio 2020 2019 Possible
Reasons
a) Net Profit Margin 2 844 2 450 The net profit
= 35 457 ∗ 100 = 28 935 ∗ 100
margin decreased
𝑵𝒆𝒕 𝑷𝒓𝒐𝒇𝒊𝒕 from 8.5% to 8%.
= ∗ 𝟏𝟎𝟎 = 𝟖. 𝟎% = 𝟖. 𝟓%
𝑹𝒆𝒗𝒆𝒏𝒖𝒆
This might be due
to increase in
operating costs
possibly arising
from increases in
salaries resulting
from salary
negotiations and
the reduction in
the operating profit
margin from 18.5%
to 17% which
might be due to
reductions in other
income and
increased
expenditure on
fuel due to
weakening of the
rand.
NOVEMBER
2020
, QUESTION 1: ANALYSIS OF FINANCIAL & NON –
FINANCIAL INFORMATION & DISCUSSION
1. MEMORANDUM
TO: CHIEF FINANCIAL OFFICER (ANA)
DATE: 26 SEPTEMBER 2016
FROM: CONSULTANT
FINANCIAL & NON - FINANCIAL RATIOS OF ANA FOR 2019 & 2020
Dear Madam
As per your request, I have analysed the financial & non – financial information of Air
Ndamulelo Aviation Limited (ANA) and detail our findings below.
i. Financial Analysis
No. Ratio 2020 2019 Possible
Reasons
a) Net Profit Margin 2 844 2 450 The net profit
= 35 457 ∗ 100 = 28 935 ∗ 100
margin decreased
𝑵𝒆𝒕 𝑷𝒓𝒐𝒇𝒊𝒕 from 8.5% to 8%.
= ∗ 𝟏𝟎𝟎 = 𝟖. 𝟎% = 𝟖. 𝟓%
𝑹𝒆𝒗𝒆𝒏𝒖𝒆
This might be due
to increase in
operating costs
possibly arising
from increases in
salaries resulting
from salary
negotiations and
the reduction in
the operating profit
margin from 18.5%
to 17% which
might be due to
reductions in other
income and
increased
expenditure on
fuel due to
weakening of the
rand.
