Dupont Identity of this companyDupont: ROE = Profit Margin * Asset Turnover * Financial LeverageWhat is the general performance trend?What is the primary reason for that trend?What is one area that can improve in? A summary of the published results and of the assets, liabilities and non-controlling interests of the Group for the last fivefinancial years, as extracted from the published audited consolidated financial statements, is set out below.20202019201820172016HK$'000HK$'000HK$'000HK$'000HK$'000RESULTSContinuing operationsRevenue1,966,7094,476,9964,518,1804,908,8374,065,999Cost of sales(1,891,006)(2,653,331)(2,560,183)(2,964,119)(2,253,779)Gross profit75,7031,823,6651,957,9971,944,7181,812,220Other income and gains, net603,157325,924144,260852,944140,054Changes in fair value ofinvestment properties(183,271)(403,120)(874,070)(36,238)(533,938)(998,836)26,54280,84355,555Selling and distribution costsAdministrative expenses(519,038)(511,602)(960,815)(490,039)(992,205)(980,308)Finance income68,55487,55080,35263,166120,677Finance costs(10,314)(4,966)(12,965)Share of profits less losses ofassociates and joint ventures(28,772)66,185339,37397,791144,895(Loss)/profit before taxation(741,819)129,735734,3121,038,8641,562,079778,192Таxation(196,548)(208,948)(297,838)(205,129)(Loss)/profit for the year from continuingoperations(612,084)537,764829,9161,264,241573,063Discontinued operationsProfit/(loss) for the year fromdiscontinued operations20,538(64,815)(Loss)/profit for the year(612,084)537,764829,9161,284,779508,248Attributable to:Equity owners of the Company687,076(390,792)(221,292)386,8801,147,843352,053Non-controlling interests150,884142,840136,936156,195(612,084)537,764829,9161,284,779508,248ASSETS, LIABILITIES ANDNON-CONTROLLING INTERESTSTotal assets25,184,19421,806,92821,491,77522,135,07519,975,771Total liabilities(6,747,931)(4,442,761)(4,379,751)(4,741,229)(4,203,178)Non-controlling interests(2,228,804)(1,277,892)(1,098,557)(1,181,217)(1,099,248)Equity attributable toowners of the Company16,207,45916,086,27516,013,46716,212,62914,673,345

DuPont ROE According to DuPont analysis, ROE is calculated as shown below. ROE=Profit margin×Asset…

Dupont Identity of this company Dupont: ROE = Profit Margin * Asset Turnover * Financial Leverage What is the general performance trend? What is the primary reason for that trend? What is one area that can improve in?

Dupont Identity of this company Dupont: ROE = Profit Margin * Asset Turnover * Financial Leverage What is the general performance trend? What is the primary reason for that trend? What is one area that can improve in?

SWFT Essntl Tax Individ/Bus Entities 2020

23rd Edition

ISBN:9780357391266

Author:Nellen

Publisher:Nellen

Chapter4: Gross Income

Section: Chapter Questions

Problem 1BD

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