Ratio Ratio
AnalysisAnalysis
Kohat Cement CompanyKohat Cement Company
Gross Profit Margin = (Revenue – Cost of Goods Sold) / Gross Profit Margin = (Revenue – Cost of Goods Sold) /
RevenueRevenue
Year 2012Year 2012 Year 2013Year 2013 Year 2014Year 2014
Gross Gross
Profit Profit
Margin Margin
=(9,316,380,873-=(9,316,380,873-
6,463,977,256) / 6,463,977,256) /
6,463,977,2566,463,977,256
=0.44 or 44.13 %=0.44 or 44.13 %
= (11,297,213,012-= (11,297,213,012-
6,936,346,069) / 6,936,346,069) /
11,297,213,01211,297,213,012
= 0.39 or 38.60 %= 0.39 or 38.60 %
=(12,765,670,059-=(12,765,670,059-
7,958,970,205) / 7,958,970,205) /
12,765,670,05912,765,670,059
=0.38 or 37.65 %=0.38 or 37.65 %
Gross Profit Margin
0.34
0.36
0.38
0.4
0.42
0.44
Year 2012 Year 2013 Year 2014