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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
 


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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