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Calculate operating profit margin ratio and net profit margin ratio for the year 2015, 2016 and 2017.

Calculate operating profit margin ratio and net profit margin ratio for the year 2015, 2016 and 2017.

FINANCIAL ACCOUNTING
FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
Section: Chapter Questions
Problem 1Q
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1. Calculate operating profit margin ratio and net profit margin ratio for the year 2015, 2016 and 2017.
INCOME STATEMENT Tenaga National Berhad Inc. Income Statement (in million except per share data, and as percentage of sales) for the year ended 31th. August 2015, 31th. August 2016 and 31th. August 2017 Total other comprehensive (expense)/income for the financial year 16.1 Total comprehensive income for the financial year 5,526.00 6.133.90 6.311.80 RM'million 2015 2016 2017 Attributable to: Owners of the Company Non-controlling interests Total comprehensive income for the financial year Revenue 40,252.00 41,272.10 44,204.30 5,526.00 6,133.90 6,311.80 Operating expenses Other operating income Operating profit Foreign exchange gain/(loss) Share of results of joint ventures Share of results of associates -32,437.1 -33,297.5 -36,343.9 0,00 565.8 704.3 877.5 5,526.00 6,133.90 6,311.80 8.380.70 8,678.90 8,737.90 -931.4 -305.2 3.8 Profit before finance cost 7,449.30 8,373.70 8,741.70 Finance income Finance cost 310 201.1 216.9 -1,178.80 -1,097.40 -1,416.90 7,541.70 Profit before taxation and zakat 6,580.50 7,477.40 Taxation and zakat -961.6 -716.4 -1.246.00 Profit for the financial year 5,618.90 6,761.00 6,295.70 sen 2015 2016 2017 Additional Information: Earnings per share: Basic 108.41 130.55 122 Diluted 108.41 130.16 121.52 RM'million 2015 2016 2017 Profit for the financial year 5,618.90 6.761.00 6,295.70 Other comprehensive income/(expense) Items that will not be reclassified subsequently to profit or loss: Defined benefit plan actuarial gain/(loss) Items that may be reclassified subsequently to profit or loss: Foreign currency translation differences -92.9 -627.1 -17.1 Fair value of available-for-sale financial assets 33.2 Share of other comprehensive loss of associates accounted for using the equity method -92.9 -627.1
Transcribed Image Text:INCOME STATEMENT Tenaga National Berhad Inc. Income Statement (in million except per share data, and as percentage of sales) for the year ended 31th. August 2015, 31th. August 2016 and 31th. August 2017 Total other comprehensive (expense)/income for the financial year 16.1 Total comprehensive income for the financial year 5,526.00 6.133.90 6.311.80 RM'million 2015 2016 2017 Attributable to: Owners of the Company Non-controlling interests Total comprehensive income for the financial year Revenue 40,252.00 41,272.10 44,204.30 5,526.00 6,133.90 6,311.80 Operating expenses Other operating income Operating profit Foreign exchange gain/(loss) Share of results of joint ventures Share of results of associates -32,437.1 -33,297.5 -36,343.9 0,00 565.8 704.3 877.5 5,526.00 6,133.90 6,311.80 8.380.70 8,678.90 8,737.90 -931.4 -305.2 3.8 Profit before finance cost 7,449.30 8,373.70 8,741.70 Finance income Finance cost 310 201.1 216.9 -1,178.80 -1,097.40 -1,416.90 7,541.70 Profit before taxation and zakat 6,580.50 7,477.40 Taxation and zakat -961.6 -716.4 -1.246.00 Profit for the financial year 5,618.90 6,761.00 6,295.70 sen 2015 2016 2017 Additional Information: Earnings per share: Basic 108.41 130.55 122 Diluted 108.41 130.16 121.52 RM'million 2015 2016 2017 Profit for the financial year 5,618.90 6.761.00 6,295.70 Other comprehensive income/(expense) Items that will not be reclassified subsequently to profit or loss: Defined benefit plan actuarial gain/(loss) Items that may be reclassified subsequently to profit or loss: Foreign currency translation differences -92.9 -627.1 -17.1 Fair value of available-for-sale financial assets 33.2 Share of other comprehensive loss of associates accounted for using the equity method -92.9 -627.1
BALANCE SHEET Tenaga National Berhad Inc. Income Statement (in million except per share data, and as percentage of sales) for the year ended 31st. August 2015, 31st. August 2016 and 31st August 2017 LIABILITIES CURRENT LIABILITIES Payables Finance lease payables -6,898.6 -8,786.9 -6,641.1 RM'million -1,378.5 -1,417.2 -1,149.1 2015 2016 2017 Derivative financial instruments -0.40 Assets Deferred income -1,143.9 -1,132.9 -1,384.9 NON-CURRENT ASSETS Amounts due to subsidiaries -752.2 -1,029.3 -1,258.1 74,916.3 Property, plant and equipment Subsidiaries 73,114.4 75,841.9 Amounts due to associates -531.4 -549.8 -628.9 5,152.4 7,626.2 10,081.5 Current tax liabilities -44.3 -47.0 -58.7 Joint ventures Employee benefits -702.8 -747.6 -738.3 Associates 70.3 70.3 70.3 Short term borrowings -1,327.0 -242.0 -290.4 Goodwill on consolidation Total -12,778.7 -13,953.1 -12,149.5 Investment in unquoted debt security 24.3 15.4 Tax recoverable 1,693.2 1,693.2 1,765.1 Deferred tax assets NET CURRENT ASSETS -176.0 954.8 6,892.1 Long term receivables 1,236.0 721.3 694.1 TOTAL ASSETS LESS CURRENT LIABILITIES 86000,7 91560.2 101,112.4 Amounts due from subsidiaries 534.7 455.0 Finance lease receivable NON-CURRENT LIABILITIES 4990.0 5241.2 -15,686.6 -4,778.2 4848.1 Borrowings Consumer deposits Finance lease payables Prepaid operating leases -9,117.0 -10,520.9 Available-for-sale financial assets 38.0 38.0 71.2 -3,938.7 -4,284.0 Total 86176.7 90605.4 94220.3 -13,141.8 -11.724.7 -10,722.4 Deferred income -1,150.4 -920.7 -691.5 -624.8 -5,430.1 CURRENT ASSETS Other liabilities -581.6 -631.7 Non-current assets held-for-sale Deferred tax liabilities -5,472.3 -6,339.9 Employee benefits Government development grants Inventories 254.7 236.1 261.9 -9,863.5 -10,579.8 -10,442.5 Receivables, deposits and prepayments 5,432.1 5,875.4 6,119.1 Tax recoverable Total -43,266.3 -44,084.0 -49,292.8 Finance lease receivable TOTAL NET ASSETS 42,734.4 47,476.2 51,819.6 Prepaid operating leases 130,9 130.9 129.0 TOTAL LIABILITY 56,045.0 58,037.1 61,442.3 Amounts due from subsidiaries 2,534.1 1,996.8 3,097.3 Amounts due from joint ventures EQUITY Share capital Share premium Amounts due from associates 58.9 18.4 1 5,643.6 5,643.6 11,124.9 Derivative financial instruments Financial assets at fair value through profit or loss ('FVTPL') Deposits, bank and cash balances 3.5 5,382.2 5.382.2 Other reserves -4,875.7 -5,258.2 -5,190.9 3,640.2 4.693.3 6,097.9 Retained profits 36.584.3 41,708.6 45,885.6 551.8 1,953,5 3.335.4 CAPITAL AND RESERVES ATTRIBUTABLE TO Total 12,602.7 14,907.9 19,041.6 OWNERS OF THE COMPANY 42.734.4 47,476.2 51,819.6 TOTAL ASSETS 98,779.4 105,513.3 113,261.9 NON-CONTROLLING INTERESTS ('NCI') TOTAL EQUITY 42,734.4 47,476.2 51,819.6 TOTAL LIABILITIES AND EQUITY 98.779.4 105,513.3 113.261.9
Transcribed Image Text:BALANCE SHEET Tenaga National Berhad Inc. Income Statement (in million except per share data, and as percentage of sales) for the year ended 31st. August 2015, 31st. August 2016 and 31st August 2017 LIABILITIES CURRENT LIABILITIES Payables Finance lease payables -6,898.6 -8,786.9 -6,641.1 RM'million -1,378.5 -1,417.2 -1,149.1 2015 2016 2017 Derivative financial instruments -0.40 Assets Deferred income -1,143.9 -1,132.9 -1,384.9 NON-CURRENT ASSETS Amounts due to subsidiaries -752.2 -1,029.3 -1,258.1 74,916.3 Property, plant and equipment Subsidiaries 73,114.4 75,841.9 Amounts due to associates -531.4 -549.8 -628.9 5,152.4 7,626.2 10,081.5 Current tax liabilities -44.3 -47.0 -58.7 Joint ventures Employee benefits -702.8 -747.6 -738.3 Associates 70.3 70.3 70.3 Short term borrowings -1,327.0 -242.0 -290.4 Goodwill on consolidation Total -12,778.7 -13,953.1 -12,149.5 Investment in unquoted debt security 24.3 15.4 Tax recoverable 1,693.2 1,693.2 1,765.1 Deferred tax assets NET CURRENT ASSETS -176.0 954.8 6,892.1 Long term receivables 1,236.0 721.3 694.1 TOTAL ASSETS LESS CURRENT LIABILITIES 86000,7 91560.2 101,112.4 Amounts due from subsidiaries 534.7 455.0 Finance lease receivable NON-CURRENT LIABILITIES 4990.0 5241.2 -15,686.6 -4,778.2 4848.1 Borrowings Consumer deposits Finance lease payables Prepaid operating leases -9,117.0 -10,520.9 Available-for-sale financial assets 38.0 38.0 71.2 -3,938.7 -4,284.0 Total 86176.7 90605.4 94220.3 -13,141.8 -11.724.7 -10,722.4 Deferred income -1,150.4 -920.7 -691.5 -624.8 -5,430.1 CURRENT ASSETS Other liabilities -581.6 -631.7 Non-current assets held-for-sale Deferred tax liabilities -5,472.3 -6,339.9 Employee benefits Government development grants Inventories 254.7 236.1 261.9 -9,863.5 -10,579.8 -10,442.5 Receivables, deposits and prepayments 5,432.1 5,875.4 6,119.1 Tax recoverable Total -43,266.3 -44,084.0 -49,292.8 Finance lease receivable TOTAL NET ASSETS 42,734.4 47,476.2 51,819.6 Prepaid operating leases 130,9 130.9 129.0 TOTAL LIABILITY 56,045.0 58,037.1 61,442.3 Amounts due from subsidiaries 2,534.1 1,996.8 3,097.3 Amounts due from joint ventures EQUITY Share capital Share premium Amounts due from associates 58.9 18.4 1 5,643.6 5,643.6 11,124.9 Derivative financial instruments Financial assets at fair value through profit or loss ('FVTPL') Deposits, bank and cash balances 3.5 5,382.2 5.382.2 Other reserves -4,875.7 -5,258.2 -5,190.9 3,640.2 4.693.3 6,097.9 Retained profits 36.584.3 41,708.6 45,885.6 551.8 1,953,5 3.335.4 CAPITAL AND RESERVES ATTRIBUTABLE TO Total 12,602.7 14,907.9 19,041.6 OWNERS OF THE COMPANY 42.734.4 47,476.2 51,819.6 TOTAL ASSETS 98,779.4 105,513.3 113,261.9 NON-CONTROLLING INTERESTS ('NCI') TOTAL EQUITY 42,734.4 47,476.2 51,819.6 TOTAL LIABILITIES AND EQUITY 98.779.4 105,513.3 113.261.9
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