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2003 Sales $121,761 Cost of Goods Sold 71,583 Other operating costs 37,408 Incom

ID: 2458007 • Letter: 2

Question

                    2003

Sales

$121,761

Cost of Goods Sold

71,583

Other operating costs

37,408

Income before income tax expense

12,770

Income tax expense

5,344

Other expense

196

Net income

$7,230

2003 Avergage Net Fixed Assets = $44,300

From the information from above, calculate the followingfinancial ratios

18.             Calculate Gross Profit Percentage.

19.             Calculate Net Profit Margin.

20.             Calculate Fixed Assets Turnover.

                    2003

Sales

$121,761

Cost of Goods Sold

71,583

Other operating costs

37,408

Income before income tax expense

12,770

Income tax expense

5,344

Other expense

196

Net income

$7,230

Explanation / Answer

  Sales                         $ 121,761 -cost of goodssold             71,583 Grossprofit                       50,178 -other operatingcosts         37,408 Income beforetax             12,770 -otherexpense                        196                                           12,574 -incometax                           5344 NetIncome                          7,230 18. Gross profit percentage          Grossprofit x 100           Sales      50,178   x 100      121,761    = 41.21 % 19.   Net profit Margin            Netprofit after taxes   x 100                Sales      =   7,230   x 100                 121,761        =   5.94% 20. Fixed assets turnover                        Netsales              Average net fixed assets        121,761          44,300 = 2.75