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Consider the financial performance comparisons shown. Provide an analysis (120 t

ID: 2530312 • Letter: C

Question

Consider the financial performance comparisons shown. Provide an analysis (120 to 150 words) to describe the comparisons.

KLM Company

Comparison of financial performance

2012 and 2013

Account

2012

2013

$ Difference

Per Cent

Common Size (per cent of sales income)

2012

2013

Sales Income

$230,000

$320,000

$90,000

39

100

100

Cost of Sales

$115,000

$165,000

$50,000

43

50

51.6

Wage Costs

$30,000

$45,000

$15,000

50

13

14

Transport Costs

$25,000

$35,000

$10,000

40

10.9

10.9

Marketing Costs

$15,000

$20,000

$5,000

33

6.5

6.3

Total Costs

$185,000

$265,000

$80,000

43

80.4

82.8

Profit

$45,000

$55,000

$10,000

22

19.6

17.2

KLM Company

Comparison of financial performance

2012 and 2013

Account

2012

2013

$ Difference

Per Cent

Common Size (per cent of sales income)

2012

2013

Sales Income

$230,000

$320,000

$90,000

39

100

100

Cost of Sales

$115,000

$165,000

$50,000

43

50

51.6

Wage Costs

$30,000

$45,000

$15,000

50

13

14

Transport Costs

$25,000

$35,000

$10,000

40

10.9

10.9

Marketing Costs

$15,000

$20,000

$5,000

33

6.5

6.3

Total Costs

$185,000

$265,000

$80,000

43

80.4

82.8

Profit

$45,000

$55,000

$10,000

22

19.6

17.2

Explanation / Answer

The revenue generating performance of the company is better off in 2013 than it was in 2012 but it has come up at the cost of extra expense. The revenue generating performance of the enterprise has been wonderful with a 39% year on year increase.

The net profit ratio has gone down from 19.6% to 17.2%. This has occurred due to increase in many of the cost.

Cost of sales has went up by 43% compare to only 39% increase in sales. Cost of sales should be taken care of as it forms half of the revenue generated. Also, there has been much increase in the wage cost, which accounts to around 14% of the revenue.

There has been marginal or no increase in transportation and marketing cost which is a good sign.

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