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Question

Calculate trend percentages from the following figures of ABC Ltd., taking 2000 as base and interpret them.

Year

Sales

Stock

Profit before tax

2000

1,500

700

300

2001

2,140

780

450

2002

2,365

820

480

2003

3,020

930

530

2004

3,500

1160

660

2005

4000

1200

700

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Solution

Trend Percentages (Base Year 2000 = 100)

Years

Sales

Rs

Trend

%

Stock

Rs

Trend

%

Profit after Tax

Rs

Trend

%

2000

1,500

100.00

700

100.00

300

100.00

2001

2,140

142.67

780

111.43

450

150.00

2002

2,365

157.67

820

117.14

480

160.00

2003

3,020

201.33

930

132.86

530

176.67

2004

3,500

233.33

1,160

165.71

660

220.00

2005

4,000

266.67

1,200

171.43

700

233.33


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