189. Comparative income statements for Gregson Inc. are as follows:
2014 2013
Sales $2,000,000 $600,000
Cost of sales 800,000 400,000
Gross profit $1,200,000 $200,000
Operating expenses 520,000 120,000
Operating income $ 680,000 $ 80,000
Loss on sale of subsidiary (800,000) 0
Net income (loss) $ (120,000) $ 80,000

Required
The president and management believe that the company performed better in 2014 than
it did in 2013. Write the president's letter to be included in the 2014 annual report.
Explain why the company is financially sound and why shareholders should not be
alarmed by the $120,000 loss in a year when gross profit increased significantly.

 
 
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