Deriving Profitability from Business Indicators
The following information is provided to you about ABC Bakery for the month of April 2021. You are requested to compute the profitability of the bakery and the return on investments on annuallised basis assuming the figures of April are annual average figures
A. Business Information	Unit	Values
Daily Footfalls in the bakery	Nos	250
Footfalls to purchase ratio	%	82.0%
Average spending per customer	Rs	260
No of days the bakery is open in April	Days	25
B. Average Product Margin on sale value	%	24.0%
C. Manpower employed by the bakery	No of Employees	Salary / PM
Supervisor	1	22,000
Salesmen at the counter	3	14,000
Helpers and cleaning staff	1	11,000
D. Other Expenses
Electricity and Power Expenses	Rs / Mth	35,000
Miscellaneous running expenses	Rs / Mth	28,000
E. Capital Investment make in the Bakery
Cost of Shop	Rs	60,00,000
Furnishing & Fixtures	Rs	6,00,000
Equipmetns	Rs	9,00,000
Working Capital	Rs	5,00,000
Total Investments	Rs	80,00,000
G. Deprecitaion on Fixed Assetts
Cost of Shop	% / Year	0.0%
Furnishing & Fixtures	% / Year	30.0%
Equipmetns	% / Year	27.0%
H. Income Tax Rate	% / Yr	22.0%