A Increase/(decrease) A

u u
g g
u u
s s
t t
2 2
0 0
X X
6 5
Sales growth 14.99%
Household goods sales growth (5.27%)
Electronic goods sales growth 28.28%
Cloud computing services sales growth 90.18%
Gold membership sales growth (30%)
Gross profit margin 4 3
2 7
. .
3 1
9 8
% %
Net profit margin 2 1
5 8
. .
1 9
5 5
% %
Gross profit margin (household goods) 4 3
0 0
% %
Gross profit margin (electronic goods) 3 3
5 5
. %
9
9
%
Gross profit margin (Cloud computing 6 7
services) 5 5
. .
8 7
1 7
% %
Gross profit margin (Gold member ship) 9 9
2 5
. %
8
5
 %
Administration Cost 60.46%
Customer service cost 120.93%
No. of complaints 337.5%
Customers 9.23%
No of customer complaint/customer 0 0
. .
1 0
9 4
9
Sales Growth: Total Sales of Jungle Co has been increased by 15% approximately, but as Jungle Co
operates in many different sectors, every sector separate growth would be more relevant for
performance evaluation

Household goods: Household sales has been decreased by 5.27%, this might be due to the change in the
supplier of household goods and as this supplier is located in another country Slabak Jungle Co would
now have less control on the supply and quality of goods supplied, the goods delivered by the new
supplier might not be as it was before and this can be the main reason for the decrease in sales, gross
profit margin on household sales has been increased by 10% this is obviously due to goods being
purchased from the new supplier where labour is very cheap

Electronic goods: Electronic goods sales has been increased by 28.28% and this is due to increase in the
market of electronic goods worldwide but 20% this means that Jungle Co was successful in maintaining
it’s market share of electronic goods sales, gross profit margin on electronic goods has been increased by
1%

Cloud computing services: Sales of cloud computing services has been increased by massive 90.18% for
jungle Co whereas average growth rate in Cloud computing industry is 50% which means Jungle Co has
performed in this Sector very well and the reason for this much growth could that jungle co has not
increased its prices and this is also the reason that the gross profit margin of cloud computing services
sector has been decreased by around 10%

Total Gross Profit Margin: Overall gross profit margin has been increased from (37.18 to 42.39) which is
a sign that Jungle Co does not have issues covering its cost of sales

Administration expense: Administration cost is 60.46% more form the year 20X5 most of which has
been incurred due to the increase in customer service cost which has been increased by 120.93%

NON-FINANCIAL MEASURES:
No of Complaints: Customers of Jungle Co has been increased by 9.23% whereas Complaints from the
customers has been increased by 337.5% this huge increase might be due to couple of reasons firstly as
mentioned above that Jungle Co changed it’s supplier for most of the household goods and the quality
might not be as before secondly Jungle Co has now started its own logistic Company and delivers the
parcel to customers itself rather using any third party which it used in year 20x5 and as it can be seen
that Jungle Co is not very effective in delivering goods on times because the percentage of orders
delivered on time has been reduced from (92% to 74%) which lead to customer complaints being
increased from being (0.049 to 0.19), the additional service provided by the Jungle Co “Gold
membership” which aims to deliver goods another day of ordering is also not fulfilling it’s aim to deliver
in one day because late deliveries to gold members is also increased from 2% to 14%, which lead to
customers not taking the gold member ship as it’s sales has been decreased by 30%