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The following is a summary of performance data of FedEx over a three-year period

ID: 2756961 • Letter: T

Question

The following is a summary of performance data of FedEx over a three-year period:

Year 1

Year 2

Year 3

34,734

39,304

42,680

33,550

37,852

40,648

1,184

1,452

2,032

25,654

27,385

29,903

11,695

10,498

13,926

15,654

15,220

14,727

1,998

2,378

3,186

-2,781

-3,419

-4,049

-692

-287

-244

Required:

Given the information in the table above, calculate the following:

Profit margin on sales

Return on assets

Return on equity

Total debt to total assets

Total asset turnover

(in millions)

Year 1

Year 2

Year 3

Sales

34,734

39,304

42,680

Cost of Goods Sold

33,550

37,852

40,648

Net Income

1,184

1,452

2,032

Assets

25,654

27,385

29,903

Total Debt

11,695

10,498

13,926

Equity

15,654

15,220

14,727

Operating Cash Flow

1,998

2,378

3,186

Investment Cash Flow

-2,781

-3,419

-4,049

Financing Cash Flow

-692

-287

-244

Explanation / Answer

* Profit Margin On sales ==> This Suugests "Net Profit Margin" Gained by the FEDEX out of its OPERATIONAL Activities(Termed as Sales here).

==> i.e., "NET PROFIT" arrived after deducting COST OF GOODS SOLD   

SALES Revenue generated out of operational activities

Deduced to ==>   Net Income ===> 1

Sales

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> Return on Assets = Simply it can be said that the rate at which the INCOME can be generated out of the company's Assets

==> INCOME      ====>> 2

Company's Assets

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> Return on equity ==> In simple, it can be elaborated as a Ratio related to the EQUITY Shareholders since they invest in the company and they are curious to know how their investment is performing/yielding,

This ratio is well used to compare the Earning per share in comparison to various firms in the industry.

==> NET INCOME      ==> 3

Shareholders Equity

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> Total Debt to Total Assets = Ratio to compare Debts and Assets of the company, in order to ensure the creditors are more secured by advancing any loans or credit to the company.

===> TOTAL DEBTS      ===> 4

TOTAL ASSETS

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> Total Asset to Turnover Ratio == It measures the efficiency of a company's use of its assets in generating sales revenue or sales income to the company.

==>    Net Sales Revenue    ==> 5

Assets of the company

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Then by applying above formulae (1,2,3,4,5) for various years we get as follows :

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Year 1 Year 2 Year 3

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1. Profit Margin on Sales 1,184 (=3.408%) 1,452 (=3.69%) 2,032   (=4.7610%)

37,734 39,304 42,680

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2.Retutn on Assets   1184 (=4.61%) 1452 (=5.302%)   2032 (6.795%)

25654 27385 29903

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3. Return on Equity   1184 (=7.56%)   1452 (=9.54%) 2032 (=13.79%)

15654 15220 14727

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4. Debt to Asset Ratio 11695 (=45.58%) 10498 (=38.33%) 13926 (=46.57%)

25654 27385 29903

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5. Asset to Turnover Ratio 34734 (=135.39%) 39304 (=143.52%) 42680 (=142.72%)

25654 27385 29903

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