Common Size Statements

Below is the most recent income statement for Philippe. Prepare a common size income statement based on this information. How do you interpret the standardized net income? What percentage of sales goes to cost of goods sold?

PHILIPPE CORPORATION

2002 Income Statement

($ in millions)

Sales

$4,053

Cost of goods sold

2,780

Depreciation

550

Earnings before interest and taxes

$ 723

Interest paid

502

Taxable income

$ 221

Taxes (34%)

75

Net income

$ 146

Dividends

$47

Addition to retained earnings

99