3362 Words14 Pages

Table of Contents:
1. CALCULATIONS: 1………………………………………………………………. 3
1.1. VERTICAL AND HORIZONTAL TREND ANALYSIS OF COMPREHENSIVE INCOME STATEMENT………………………………………………………………. 8
1.2. VERTICAL AND HORIZONTAL TREND ANALYSIS OF CONSOLIDATED BALANCE SHEET…………………………………………………………………….. 9
1.3. FINANCIAL RATIO ANALYSIS………………………………………………... 10
2. CALCULATIONS: 2………………………………………………………………… 11
2.1. CASH FLOW BUDGETING ANALYSIS……………………………………….. 13
2.2. MARGINAL COST STATEMENT ANALYSIS………………………………… 13
3. CRITICAL ANALYSIS OF STATEMENTS BY JOHNSON AND KAPLAN….. 14
CALCULATIONS: 1 Travis Perkins plc | | Vertical Trend Analysis For Comprehensive Income Statement | The Group | 2008(%) | 2007(%) | Revenue | 100 | 100 | Cost of Sales | -65.45 | -65.5 | Gross Profit | 34.55 | 34.5 | Selling & Distribution Costs | -22.91 | -20.37 | Administration Expenses | -5.18 | -4.45 | Other operational income | 0.35 | 0.36 | Share of Results of Associate | -0.04 | 0 | Other | 1.77 | 0 | Operating Profit before exceptional items | 8.54 | 10.04 | Finance Income | | 0.12 | Finance Costs | -2.41 | -1.95 | Profit before tax | 6.37 | 8.2 | Tax | -1.84 | -2.52 | Profit for the year | 4.53 | 5.68 | Exceptional Items | -1.77 | 0 | Operating Profit after exceptional Items | 6.77 | 10.04 | Profit after tax (after exceptional Items) | 3.21 | 5.81 |
Horizontal Trend Analysis For Comprehensive Income Statement | The Group | 2008(%) | 2007(%) | Revenue | 99.75 | 100 | Cost of Sales | 99.66 | 100 | Gross Profit | 99.9 | 100 | Selling & Distribution Costs | 112.17 | 100 | Administration Expenses | 116.15 | 100 | Other operational income | 98.25 | 100 | Share of Results of Associate | 0 | 0 | Other | 0 | 0 | Operating Profit before exceptional items | 84.87 | 100 | Finance Income | 208.11 |

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