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ACC00724 - Financial Performance Evaluation of JB Hi-Fi

   

Added on  2021-12-29

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ACCOUNTING FOR
MANAGERS
JB Hi-Fi
STUDENT ID:
[Pick the date]
ACC00724 - Financial Performance Evaluation of JB Hi-Fi_1
JB HI-Fi is the company which has been allocated to perform this task.
C) The computation of ratios is shown below.
(1) Return on Total Assets
Return on Total Assets= EBIT
Average Total Asset
Return on Total Assets ( FY 2014 )= 173.832
843.304+859.841
2
=20.41%
Return on Total Assets ( FY 2015 )=
189.605
859.841+895.013
2 =21.61 %
Return on Total Assets ( FY 2016 )=
213.982
895.013+ 992.381
2 =22.67 %
Return on Total Assets ( FY 2017 )=
248.5
992.381+2459.8
2 =14.40 %
Return on Total Assets ( FY 2018 )=
317.9
2459.8+2491.7
2 =12.84 %
(2) Rate of return on ordinary equity
Rate of return on ordinary equity= Net Profit
Average Shareholders' Equity
Rate of return on ordinary equity ( FY 2014 )=
128.47
243.828+294.633
2 =47.71 %
Rate of return on ordinary equity ( FY 2015 )=
136.511
294.633+343.479
2 =42.79%
ACC00724 - Financial Performance Evaluation of JB Hi-Fi_2
Rate of return on ordinary equity ( FY 2016 )=
152.181
343.479+ 404.702
2 =40.68 %
Rate of return on ordinary equity ( FY 2017 )=
172.4
404.702+853.5
2 =27.40 %
Rate of return on ordinary equity ( FY 2018 )= 233.2
853.5+947.6 =25.90 %
(3) Operating profit margin
Operating profit margin= Operating profit
Sales Revenue
Operating profit margin ( FY 2014 )= 173.832
3483.775 =4.99 %
Operating profit margin ( FY 2015 )= 189.605
3652.14 =5.19 %
Operating profit margin ( FY 2016 )= 213.982
3954.47 =5.41 %
Operating profit margin ( FY 2017 )= 248.5
5628 =4.42%
Operating profit margin ( FY 2018 )= 317.9
6864.3 =4.63 %
(4) Gross profit margin
Gross profit margin= Gross Profit
Sales Revenue
ACC00724 - Financial Performance Evaluation of JB Hi-Fi_3
Gross profit margin ( FY 2014 )= 755.981
3483.775 =59.18
Gross profit margin ( FY 2015 )= 798.253
3652.14 =59.95
Gross profit margin ( FY 2016 )= 865.408
3954.47 =60.57
Gross profit margin ( FY 2017 )= 1230.5
5628 =58.36
Gross profit margin ( FY 2018 )= 1480.2
6864.3 =59.35
(5) Inventory Turnover Period (DAYS)
Inventory Turnover Period ( DAYS )=(Average Inventory
COGS )∗365
Inventory Turnover Period ¿
Inventory Turnover Period ¿
Inventory Turnover Period ¿
Inventory Turnover Period ¿
Inventory Turnover Period ( DAYS ( FY 2018 ) ) =
859.7+891.1
2
5384.1 ∗365=44.40
(6) Settlement period for debtors (DAYS)
Settlement period for debtors (DAYS )=(Average receivable
Sales )∗365
ACC00724 - Financial Performance Evaluation of JB Hi-Fi_4

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