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| Topic: |
Business
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| Number of pages / Number of words: |
6 / 1484 |
Essay's paper body
Additionally, a soaring inflation trend led to higher selling and distribution costs as can be seen in greater occupational cost, rising rent and rates and higher store payroll and property cost.
Moreover, the growth of operating profit was more than that of capital employed which directly contributed to an increase in Return On Capital Employed (ROCE)...
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This means that funds were being employed effectively, leading to higher rate of profit when compared with capital invested. There was a barely noticeable change in Return On Shareholders' Fund (ROSF) ratio (17.11% in 2004 compared with 17.15% in 2005). This might see as a consequence of the increase in both net profit after tax and total shareholders' fund in nearly equal proportion...
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