Performing ratio analysis using real world data

The following data were taken from Microsoft Corporation’s 2007 annual report. All dollar amounts are in millions.

Fiscal Years Ending

June 30, 2007

June 30, 2006

Revenue

$51,122

$44,282

Cost of Goods Sold

10,693

7,650

Net Income

14,065

12,599

Required

a. Compute Microsoft’s gross margin percentage for 2007 and 2006.

b. Compute Microsoft’s return on sales percentage for 2007 and 2006.

c. Based on the percentages computed in Requirements a and b, did Microsoft’s performance get better or worse from 2006 to 2007?

d. Compare Microsoft’s gross margin percentages and return on sales percentages to those of the other real world companies discussed in this chapter and discuss whether or not it appears to have better than average financial performance or not.