BUSF_A01.qxd

Suggested answers to selected problem questions

Return on ordinary shareholders’ funds

×100%

×100% 18.2%

×100% 32.5%

Gross profit margin

×100%

×100% 46.5%

×100% 48.2%

Operating profit margin

×100%

×100% 15.0%

×100% 20.6%

Inventories turnover period

×365 days

× 365 118 days

× 365 151 days

Settlement period for trade receivables

×365 days

× 365 42 days

2,744 × 365 45 days

22,410

1,614

14,006

Trade receivables

Credit sales revenue

4,820

11,618

2,418

7,496

Inventories

Inventories used

4,618

22,410

2,100

14,006

Operating profit

Sales revenue

10,792

22,410

6,510

14,006

Gross profit

Sales revenue

2,926

9,000

1,248

6,874

Profit for the year

Share capital +reserves

Last year This year

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