How sales can be down but profits be up

The news today of Marks & Spencers results had many people asking similar questions on TV this morning.

How can a company have lower sales, but higher profits?

Easy answer to this – each item they sell is more profitable.

For instance, if you are selling wiggets (everyone sells wiggets!) for £10, and you paid £6 for them, you would be making £4 per sale.

If you had 20 sales, you would make a profit of £80.

However, in year 2, you were selling wiggets for £11 and you still paid £6 for them, you would be making £5 per sale.

Now, you only sell 17 wiggests.

So your sales are down by 15%.

Your profits would be £85. 

Profits are up by 6%.

Remember the old business saying, Turnover is Vanity, Profit is Sanity, Cashflow is King.

Originally posted 2008-05-20 10:17:47.

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