Appendix X
Profit and Loss Account Ratios: 1981 to 1991
Profit and Loss Account Ratios
|
|
1991 |
1990 |
1989 |
1988 |
1987 |
1986 |
1985 |
1984 |
1983 |
1982 |
1981 |
Profit/<Loss> as % of Turnover |
(i) |
2.3% |
2.4% |
2.6% |
2.6% |
0.8% |
1.7% |
(16.6%) |
(4.8%) |
10.3% |
2.7% |
7.8% |
Profit/<Loss> as % of Shareholders’ Funds |
(ii) |
10.8% |
10.7% |
11.3% |
12.5% |
3.4% |
5.8% |
(45.1%) |
(10.1%) |
22.7% |
5.1% |
17.4% |
Profit/<Loss> as % of Capital Employed |
(iii) |
7.5% |
7.6% |
7.7% |
9.0% |
2.9% |
4.7% |
(34.6%) |
(8.0%) |
20.4% |
4.6% |
15.6% |
Notes:
(i)Profit is net profit before taxation
(ii)Shareholders’ funds excludes the revaluation reserve
(iii)Capital employed represents total assets less current liabilities
|
