• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

March 2026 ACCA Exams

Comments & Instant poll

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for June 2026 exams.
Get your discount code >>

March/June 2017 Dargeboard Services

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA APM Exams › March/June 2017 Dargeboard Services

  • This topic has 2 replies, 3 voices, and was last updated 5 years ago by ally.
Viewing 3 posts - 1 through 3 (of 3 total)
  • Author
    Posts
  • May 26, 2018 at 8:45 am #454028
    rachelvoon
    Member
    • Topics: 8
    • Replies: 2
    • ☆

    Q1(ii)

    Operating profit margin: how the operating margin of 2.3% is obtained?

    Organic revenue growth – Why the current figure would fall from 7.2% to 3.9%? I don’t understand..

    May 26, 2018 at 11:44 am #454086
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10648
    • ☆☆☆☆☆

    See second para of (ii)

    Operating profit is currently 1542 x 5.9% = 91.

    If reorganisation costs are deducted this becomes 91 – 55 = 36

    Op profit % is then 36/1542 = 2.3%

    Revenue growth has been calculated as 7.2%. Actual revenue is 1542, so before the 7.2 growth, revenue was 1542 x 100/107.2 = 1438.

    Removing revenue from acquisitions reduces this year’s to 1542 – 48 = 1494.

    Growth is then only 1494/1438 = 1.039 ie 3.9%.

    October 1, 2020 at 11:37 am #587129
    ally
    Participant
    • Topics: 0
    • Replies: 13
    • ☆

    This was very helpful thank you

  • Author
    Posts
Viewing 3 posts - 1 through 3 (of 3 total)
  • The topic ‘March/June 2017 Dargeboard Services’ is closed to new replies.

Primary Sidebar

Kaplan ACCA Free Trial

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE Exams – Instant Poll

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • Abdinur on FA Chapter 22 Questions Group Accounts The Consolidated Statement of Financial Position (1)
  • YvonneB on Introduction to Taxation – CIMA F1 Financial Reporting
  • Arnold89 on Introduction to Financial Accounting – ACCA Financial Accounting (FA) lectures
  • deepikasingh on ACCA BT Chapter 17 – The nature of communication – Questions
  • deepikasingh on ACCA BT Chapter 14 – How people learn – Questions

Copyright © 2026 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in