WorksheetsAcc for Executive - Week 1
Total questions: 9
Worksheet time: 5mins
Which component of the income statement directly reflects the company’s top-line performance?
Net Income
Revenue
Cost of Goods Sold
Retained Earnings
In 2024, Unilever Indonesia’s revenue fell by 9%. Which of the following is the most likely executive concern?
Decline in net margin
Shrinking customer base or weaker demand
Overstated liabilities on the balance sheet
Increase in cash reserves
The formula for Gross Profit Margin is:
(Net Income ÷ Revenue) × 100%
(Revenue − COGS) ÷ Revenue × 100%
(Operating Income ÷ Revenue) × 100%
(Equity ÷ Total Assets) × 100%
If Unilever’s 2024 Revenue = IDR 35.1 T and COGS = IDR 18.4 T, what is the Gross Profit Margin?
45.0%
47.6%
50.5%
52.1%
Why is Operating Margin important for executives?
It shows shareholder return on equity.
It measures how efficiently the company turns sales into operating profit.
It reflects liquidity of assets.
It determines dividend payout ratio.
Net income fell by 29.8% in 2024. Which financial statement component would be directly affected in the balance sheet?
Fixed Assets
Retained Earnings (Equity)
Accounts Receivable
Liabilities
If Unilever continues to pay dividends despite declining profits, which cash flow activity is most affected?
Operating cash flow
Investing cash flow
Financing cash flow
Non-cash adjustments
What is the main risk if inventories increase while revenue falls?
Reduced gross margin
Overstated liabilities
Higher cash inflows
Stronger profitability
As a future CEO, why is it important to understand financial statement components?
To comply with tax reporting only
To identify manipulation by accountants
To make strategic decisions on costs, pricing, and investments
To prepare balance sheet ratios for auditors
