Business analysis report case

1. Overview

1.1 Purpose of analysis

Produce a simplified business analysis report.

Analyze the budget completion and year-on-year growth of sales revenue, gross profit (rate), expenses and net profit (rate) in the first half of 2020, and output key conclusions.

2. Key Financial Indicators

Business analysis reports must be concluded first, and key information must be summarized. Must pay attention and improve the follow-up to form a special analysis.

The key indicators and the comparison data table for the first half of 2020 and the first half of 2019 are given, as shown in the figure below:

Calculation formula:

2.1 Growth

Look at sales revenue, revenue budget progress, and last year's year-on-year.

Draw conclusions:

• XXX business division achieved a total sales revenue of RMB 12.694 billion, with a year-on-year increase / decrease of - 5.96%; Budget progress 85.77%; Among them, the over-the-counter drug business decreased by 1.332 billion yuan year-on-year, failed to meet the budget target (637 million gap in respiration and 587 million gap in digestion), and the big health business increased by 428 million yuan year-on-year, exceeding the budget target.

2.2 Profitability

Draw conclusions:

• Net profit in the first half of the year, a total net profit of 2.815 billion yuan was achieved, exceeding the budgeted profit target, mainly because the cost progress is far lower than the sales revenue progress, including cash discount, product promotion expenses and advertising expenses, which are 1.485 billion yuan lower than the budget balance;

• The net profit margin was 22.18%, higher than that of the same period last year, mainly due to the decrease of product promotion fees and advertising fees compared with the same period last year.

2.3 Operation

Mainly data such as DSO days and inventory turnover days, so I won't repeat them here.

3. Sales revenue analysis

The progress of the sales revenue budget is shown in the figure below:

3.1 Monthly sale trend

The first is the current monthly trend, year-on-year rate, and trend of the same period of sales revenue.

Sales in February, March and April were lower than in the same period of 2019, and total sales were also lower than in 2019.

3.2 Sales-unit price analysis

Specific analysis of the reasons for the decline in product sales.

The main reasons for the decrease in sales are the year-on-year increase in unit price and the year-on-year decrease in sales, as shown in the figure below:

3.3 Sales analysis of different dimensions

1) The reason for the decline in sales of different product categories was the increase in unit prices, which led to a sharp decline in sales, as shown in the following figure:

2) The sales of the business department was significantly lower than that of last year. The over-the-counter drug business decreased by 1.332 billion yuan year-on-year, and the big health business increased by 428 million yuan year-on-year, as shown in the figure below:

3) The category sales have not fulfilled the budget target (a gap of 637 million for breathing and 587 million for digestion), as shown in the figure below:

4. Gross profit margin analysis

4.1 Monthly Gross Margin Trend

The current monthly trend, year-on-year, and trend of the same period of gross profit margin. The gross profit margin remains at about 4%, but it is lower than last year after March, as shown in the following chart:

4.2 Analysis of Sales Revenue-Production Cost

Specifically analyze the reasons for the decline of gross profit margin, and the rise of production cost leads to the rise of gross profit margin, as shown in the figure below:

4.3 Analysis of Gross Margin from Different Dimensions

Due to the substantial increase in production costs of cold medicine 2, resulting in a decrease in gross profit margin, as shown in the figure below:

5. Expense and labor cost analysis

The progress of the net profit margin budget is shown in the figure below:

5.1 Monthly Net Margin Trend

The net profit margin is higher than last year, as shown in the chart below:

5.2 Analysis of Net Interest Rate Gap

The labor cost, discount cost, advertising cost and promotion cost are lower than the budget requirements, the cost and labor cost are low, and the task is overfulfilled, as shown in the figure below:

5.3 Revenue-expense analysis

Specific analysis of the reasons for the increase in net interest rate

Costs (cash discounts, labor costs, advertising costs, promotion fees) are reduced, which makes the net interest rate rise, as shown in the following figure:

6. Edit the dashboard

Select "Edit Dashboard" in the upper right corner

• Learn how to make pages.

• Add pages and charts based on the same data.

• Change the visualization type of the chart; for example, change a line chart to a ring chart.

• Pin the chart to the dashboard.