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Vertical Analysis of Income Statement Revenue and expense data for Innovation Qu

ID: 2537805 • Letter: V

Question

Vertical Analysis of Income Statement

Revenue and expense data for Innovation Quarter Inc. for two recent years are as follows:

a. Prepare an income statement in comparative form, stating each item for both years as a percent of sales. If required, round percentages to one decimal place. Enter all amounts as positive numbers.

b. The vertical analysis indicates that the cost of goods sold as a percent of sales by 5 percentage points, while selling expenses by 2 percentage points, and administrative expenses by 1 percentage points. Thus, net income as a percent of sales by 2 percentage points.

       Current Year        Previous Year Sales $480,000 $427,000 Cost of goods sold 259,200 209,230 Selling expenses 86,400 85,400 Administrative expenses 96,000 81,130 Income tax expense 14,400 21,350

Explanation / Answer

Answer a. Innovation Quarter Inc. Comparative Income Statement For the Years Ended Dec 31 Current Year   Previous Year   Amount Percent Amount Percent Sales           480,000.00 100.00%       427,000.00 100.00% Cost of Goods Sold           259,200.00 54.00%       209,230.00 49.00% Gross Margin           220,800.00 46.00%       217,770.00 51.00% Selling Expenses             86,400.00 18.00%          85,400.00 20.00% Administrative Expenses             96,000.00 20.00%          81,130.00 19.00% Total Selling & Administrative Expense           182,400.00 38.00%       166,530.00 39.00% Net Operating Income             38,400.00 8.00%          51,240.00 12.00% Income Tax Expense             14,400.00 3.00%          21,350.00 5.00% Net Income             24,000.00 5.00%          29,890.00 7.00% Answer b. The vertical analysis indicates that the cost of goods sold as a percent of sales   by 5 percentage points, while selling expenses by 2 percentage points, and administrative expenses   by 1 percentage points. Thus, net income as a percent of sales   by 2 percentage points.