Texts: What is the fixed charges coverage ratio?
A
B 2013
C 2014
D 2015
E
F
Revenue
3,000
3,750
Cost of sales Purchases Freight in Labour Depreciation/amortization Other charges Total cost of sales
4,700
610
60
380
110
25
1,185
680
74
460
179
23
1,416
760
94
480
206
24
1,564
Gross profit
1,815
2,334
3,136
Other income
20
24
27
Distribution costs Salaries Commissions Travelling Advertising Depreciation/amortization Other charges Total distribution costs
620
188
22
857
720
76
70
80
50
20
1,016
750
105
112
155
70
16
1,208
Administrative expenses Salaries Leasing Depreciation/amortization Other charges Total administrative expenses
430
400
460
16
556
575
662
78
104
68
Finance costs
1,471
1,671
1,932
Total other income/expenses Profit before taxes Income tax expense Profit for the year
344
663
1,204
265
482
138
398
722
206