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Common Size Analysis

In: Business and Management

Submitted By syuk
Words 4517
Pages 19
VERTICAL ANALYSIS
Nestlé (Malaysia) Berhad-STATEMENT OF COMPREHENSIVE INCOME | 2012 | (%) | 2013 | (%) | 2014 | (%) | Revenue | 4,556,423 | 100.00 | 4,787,925 | 100.00 | 4,808,933 | 100.00 | | 4,556,423 | | 4,787,925 | | 4,808,933 | | Cost of Sales | 3,003,239 | 65.91 | 3,089,908) | 64.54 | 3,108,981 | 64.65 | | 4,556,423 | | 4,787,925 | | 4,808,933 | | Gross Profit | 1,553,184 | 34.09 | 1,698,017 | 35.46 | 1,699,952 | 35.35 | | 4,556,423 | | 4,787,925 | | 4,808,933 | | Other income | 5,715 | 0.13 | 3,793 | 0.08 | 1,581 | 0.03 | | 4,556,423 | | 4,787,925 | | 4,808,933 | | Sales and distribution expenses | 758,635 | 16.64 | 824,372 | 17.22 | 844,464 | 17.56 | | 4,556,423 | | 4,787,925 | | 4,808,933 | | Administrative expenses | 139,663 | 3.07 | 136,171 | 2.84 | 128,337 | 2.67 | | 4,556,423 | | 4,787,925 | | 4,808,933 | | Other expenses | 3,726 | 0.08 | 6,625 | 0.14 | 3,785 | 0.08 | | 4,556,423 | | 4,787,925 | | 4,808,933 | | Results from operating activities | 656,875 | 14.42 | 734,642 | 15.34 | 724,947 | 15.08 | | 4,556,423 | | 4,787,925 | | 4,808,933 | | Finance income | 929 | 0.02 | 5,947 | 0.12 | 1,650 | 0.03 | | 4,556,423 | | 4,787,925 | | 4,808,933 | | Finance cost | 20,131 | 0.44 | 21,937 | 0.46 | 25,722 | 0.53 | | 4,556,423 | | 4,787,925 | | 4,808,933 | | Net finance cost | 19,202 | 0.42 | 15,990 | 0.33 | 724,947 | 15.08 | | 4,556,423 | | 4,787,925 | | 4,808,933 | | Share of profit of equity accounted associate, net of tax | 5 | 0.00 | 402 | 0.01 | 312 | 0.01 | | 4,556,423 | | 4,787,925 | | 4,808,933 | | Profit before tax | 637,668 | 13.990 | 719,054 | 15.020 | 701,187 | 14.580 | | 4,556,423 | | 4,787,925 | | 4,808,933 | | Tax expenses | 132,316 | 2.9 | 157,353 | 3.29 | 150,803 | 3.14 | |…...

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