1.

Gross Profit Margin

Operating Margin
Net profit margin
Company A
Revenue
Cost of
sales and
service
Gross Profit
Administrat
ive
expenses
Selling and
distribution
Other
operating
income
Profit from
operation,
EBIT
Finance
cost
Share of
profit
associate
Interest
income
EBT
Tax
Net income

2014
100
%
70.9
%
29.1
%
6.5%

2013
100
%
71.9
%
28.1
%
5.5%

2012
100
%
77.5
%
22.5
%
5.5%

2011
100
%
77.2
%
22.8
%
6.4%

2010
100
%
71.5
%
28.5
%
6.8%

2009
100
%
75.4
%
24.6
%
5.7%

2008
100
%
76.2
%
23.8
%
5.7%

2007
100
%
70.4
%
29.6
%
6.9%

2006
100
%
70%

4.1%
0.6%

4.1%
0.9%

4.2%
1.0%

3.5%
1.3%

4.2%
1.5%

4.6%
1.5%

4.6%
1.2%

4.9%
1.4%

5.0%
1.7%

18.7
%

18.7
%

13.8
%

12.8
%

17.7
%

14.8
%

12.8
%

17.6
%

18.1
%

0%

0%

0%

0%

0%

0%

0%

0%

0%

1.0%

0.8%

0.8%

0.7%

0.8%

0.5%

0.8%

0.9%

0.8%

19.8
%
4.6%
15.2
%

19.5
%
4.7%
14.8
%

14.6
%
3.4%
11.2
%

13.6
%
2.7%
10.9
%

18.5
%
4.8%
13.7
%

15.3
%
2.6%
12.7
%

13.6
%
1.9%
11.7
%

18.6
%
3.6%
15%

18.9
%
3.9%
15%

201
4
100
%
77.7
%
22.3
%

201
3
100
%
79.4
%
20.6
%

201
2
100
%
77.1
%
22.9
%

201
1
100
%
75.3
%
24.7
%

201
0
100
%
75.8
%
24.2
%

200
9
100
%
72.6
%
27.4
%

30%
7.1%

Company B

Revenue
Cost of
sales and
service
Gross Profit

200
8
100
%
75%
25%

200
7
100
%
66.7
%
33.3
%

2006
100%
63.5
%
36.5
%

Administrat
ive
expenses
Selling and
distribution
Other
operating
income
Profit from
operation,
EBIT
Finance
cost
Share of
profit
associate
Interest
income
EBT
Tax

Net income

8.2
%
6.3
%
2.0
%

6.1
%
8.2
%
4.4
%

4.3
%
10%

-5%

2.6
%

4.9
%
9.3
%
2.5
%

9.9
%

10.7
%

11.3
%

3.9
%
0%

4.2
%
0%

6%
1.2
%
4.8
%

3.8
%
10.1
%
2%

5.8
%
11.1
%
4.6
%

-6.6%

9.9
%
1.3
%

6.1
%
9.3
%
1.8
%

13.1
%

10.6
%

13.8
%

13.1
%

20.9
%

23.1
%

5.7
%
0%

5.7
%
0%

3.7
%
1.0
%

5.7
%
1.5
%

7.2
%
0.9
%

-5.8%

7.7
%
0.7
%
-

6.5
%
1.3
%
5.2
%

5.6
%
0.2
%
5.4
%

7.4
%
0.5
%
6.9
%

7.9
%
0.2
%

9.6
%
2.7
%
9.3
%

6.7
%
0.9
%

12.4
%
2.4
%
10.1
%

17.3
%
-3.7%

8.1
%

7.6
%

10.2
%
3.3%

0.007
%
-

13.6
%

Gross profit margin

Company A gross profit margin has been hovering around 30% because of
its cost of sales and service maintain around 70% from 2006-2014.
Company B gross profit margin has decreased from 36.5% to 22.3%
because of its cost of sales and service increase from 63.5% to 77.7%
from 2006-2014.
Operating margin
Company A operating margin has a slight increased from 18.1% to 18.7%
due to there is not much changes in gross profit margin, decreased in
administrative expenses (-7.1% to -6.5%), selling distribution (-5% to
-4.1%) and other operating income (1.7% to 0.6%).
Company B operating margin has a decreased from 23.1% to 9.9%
because of significant decrease in gross profit margin, increased in
administrative expenses (-6.6% to 8.8%) and decreased in selling
distribution (-10.2% to -6.3%) and other operating income (3.3% to 2%).
Net profit margin
Company A net profit margin doesnt increase much (15% to 15.2%)
because its earning before tax (18.9% to 19.8%) and taxes (-3.9% to
-4.6%) doesnt increase much.

Company B net profit margin decreased (13.6% to 4.8%) because of its

earning before tax suffered significant decreased (17.3% to 6%) but taxes
doesnt decrease much (-3.7% to -1.2%).