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2013 Financial Performance Analysis

The document provides financial information for a firm in 2013 and 2001, including reported and normalized figures. It reports the firm's sales, cost of goods sold, additional depreciation, operating income, expenses (R&D, revaluation of assets, sale of plant, interest received, advertising, interest paid), net income, operating profit margin, and net profit margin. The additional information notes that R&D was a one-time expense for a new product, revaluation of assets was normalized at 50% of value, additional depreciation was non-recurring, and profit from plant sale was also non-recurring.

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67 views3 pages

2013 Financial Performance Analysis

The document provides financial information for a firm in 2013 and 2001, including reported and normalized figures. It reports the firm's sales, cost of goods sold, additional depreciation, operating income, expenses (R&D, revaluation of assets, sale of plant, interest received, advertising, interest paid), net income, operating profit margin, and net profit margin. The additional information notes that R&D was a one-time expense for a new product, revaluation of assets was normalized at 50% of value, additional depreciation was non-recurring, and profit from plant sale was also non-recurring.

Uploaded by

ManjitKaur
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd

2013 2013

Reported Normalized
Rs Cr Rs Cr
Sales 8143
CoGS 5131
Additional depreciation 300
Operating Income 2712 ?
Expenses:
R&D 200
Profit from Revaluation of assets 150
Profit from sale of plant 50
Interest received 12
Advertising 98
Interest paid 50
Net Income 2576 ?
Operating Profit Margin 33.30 ?
Net Profit Margin 31.63 ?
Additional information:
1. The firm spend Rs 200 crore in R&D to launch a new product
2. An asset of Rs 100 crore in value was revalued at Rs 250 crore. Such valuation should be normalized at 50%
3. The additonal depreciation is non recurring.
4. The firm disposed one of its plants and earned a net profit of Rs 50 crore on it.
2001 2001
Reported Normalized
Rs Cr Rs Cr
Sales 8143 8143
CoGS 5131 5131
Additional depreciation 300 0
Operating Income 2712 3012
Expenses:
R&D 200 0
Profit from Revaluation of assets 150 75
Profit from sale of plant 50 0
Interest received 12 12
Advertising 98 98
Interest paid 50 50
Net Income 2576 2951
Operating Profit Margin 33.30 36.99
Net Profit Margin 31.63 36.24

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