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It is however clear that this business was a 313

profitable one.

The imports account is confused for the same

reason. The following figures give an approximate idea

of the profits made by imports: -

Year. Groas profit. Net profit. Salaries &.Final net profit.

Commission.

1910 8.1,460,000

1911 1,407,000

95,000

74,000

24,500 70,500 4.9%

27,000 47,000 3.5%

1912 1,200,000

65,000

1913

1,500,000

74,000

29,00

35,000

35,000 35

41,000

The figures showing Gross cost and net profit include

the cost and profit made on the South Sea Account. Deduct-

ing these, it is possible to show the net profit on in-

porte proper though the final net profit after deducting

salaries and commission cannot be given except approxi-

mately: -

Gross cost.

1910. 1,241,000

1911

1,116,000

Net profit.

$. 81,000

57,000

1912

1913

893,000

1,179,000

47,000

6.5%

5%

5%

57,000

5%

If the full amount of salaries and commission (as

shown above) is deducted, the percentage of profits to

turnover works out at 4.9% for 1910, 2.7% for 1911,

1.8% for 1912 and 2.0% for 1913. It is clear that as

a part of these charges are debitable to the South Sea

account, the actual percentage of profit on imports

is

!

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