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Question

Calculate trend percentages from the following figures of ABC Limited, Taking year 2,000 as base.

YearSalesStockProfit Before Tax20001500700 30020012140780 45020022365820 48020033020930 530200435001160 660200540001200 700

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Solution

Trend Percentages
(Base Year 2000 = 100)

YearsSales (Rs.)Trend (%)Stock (Rs.)Trend (%)Profit afterTrendTax (Rs.)(%)20001500100.00700100.00300100.0020012140142.67780111.43450150.0020022365157.67820117.14480160.0020033020201.33930132.86530176.6720043500233.331160165.71660220.0020054000266.671200171.43700233.33

Trend Percentage=Present Year ValueBase Year Value×100


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