Accounting 0452 · IGCSE · Interpretation of accounting ratios

Interpretation of accounting ratios — practice question

Maya recorded annual revenue of $100\,000$. In year $1$, her gross margin stood at $45\%$ and her profit margin stood at $5\%$. In year $2$, her gross margin was $40\%$ and her profit margin was $3\%$. What change occurred to Maya’s cost of sales and expenses in year $2$?

  • Acost of sales decreased; expenses decreased
  • Bcost of sales decreased; expenses increased
  • Ccost of sales increased; expenses decreased
  • Dcost of sales increased; expenses increased

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