Harrington Collection “Sizing Up the Active-Wear Arket”

7. Overall, the increase in net loss was primarily due to the lower-than-expected sales price and the increase in both marketing and fulfillment expenses.

terms of changing the price or quality of our products. We kept the prices the same as year 10 for

Although the company did show an increased gross profit of $8,255,000 with $6,358,000 less Net Sales in 2013 versus 2012, that increase is due to the reduction in product Cost of Goods Sold by $14,613,000. Since increases in product price will negatively affect sales, one of management’s primary goals is to keep prices stable. This objective is achieved through implementation of cost cutting programs, investing in more efficient equipment, and automation of more steps in the production process.

Cost – HD’s cost of goods sold has increased from 1991 to 1995 due to expansion of production. Similarly, the cost of selling, admin and engineering has also increased.

Based on Talbots filing of the 10-K, net sales in FY 2005 were $1,808,606 compared to $1,697,843 in FY 2004, an increase of 6.5%. Operating income was $152,148 in FY 2005, compared to $142,115 in FY 2004, an increase of 7.1%. Cash flow from operations was 12% of sales, or $211,438 for FY 2005, compared to $155,223 for FY 2004. Total revenues for the year rose 7% to approximately $1.8 billion. Comparable store sales also grew at a modest 2.6%. Comparable store sales were positive in each of the first seven months of FY 2005, driven by a healthy sales performance across the U.S..

Change in revenue criteria increased both sales and cost of sales by $ 28 Million. The profit margin was decreased from 1.55% to

II. This year for McGregor’s Ltd, the revenue from sales is increased by 7.5% which is greater than the retail average of 4.9%. McGregor believes that

$10,644,800 / $2,271,400 = 4.69 Times Return on Common Stockholders’ Equity (2002) $647,645 / $1,928,960 = 33.58% Return

Increase in the profits above the actual budget can be attributed to 20% increase in sales in 2009. Although Jean’s profits were above the actual budget, French Division’s earnings were much lower than what it could have been, had they budgeted for the actual volume of sales that they ended up selling. We can partly attribute this decrease in earnings to the fact

The ROE is actually very good in comparison to other market participants especially in 2003, but dropped significantly in 2004. Likewise the ROA dropped. Due to the fact that there was no decline in sales, the constantly rising operating expenses can be seen as a reason.

* Gross margin (net sales less merchandise costs) as a percentage of net sales decreased 14 basis points. This comparison was positively impacted by eight basis points due to a $66 lower LIFO inventory charge in 2012 compared to 2011;

Cost of goods sold will continue to be an area that further increases as a result of management decisions. We estimate that COGS will increase from 42389.35 to 64621.89, which is an

The gross profit dropped significantly from RM5.99bil in 2013 to RM5.68bil in 2014. As 2014 is the transforming year,

1%decline in sale for each quarter. This was due to the compatibility of the device.

* By stock turnover ratio of the respective product; expenditure for fast selling products and slow selling products.