Welcome to this article on exercises on business calculations and more precisely on 11 training exercises to know how to calculate the share of turnover as a percentage. Here you will find no less than 11 detailed corrected management exercises on commercial calculations for Operational Management.
At the end of this article, you will know how to calculate the percentage of turnover without any worries.
In this section:
- Application: Farm Delights
- Application: EelMoon Company
- Application: ChocoDelice company
- Application: Fashionista ready-to-wear store
- Application: LuxeForever Company
- Application: Bellezza cosmetics company
- Application: Chocolatier Delux
- App: SuperMarket Planet
- Application: The Gardens of Provence
- Application: Beautiful Bijoux S.A
- Application: TechnoPlus Company
Application: Farm Delights
States :
The company “Les Délices de la Ferme” is a delicatessen that sells fresh and organic products directly from local producers. The financial report shows the following turnover figures from sales of different products:
– Dairy products: €45000
– Meat: €25000
– Fruits and vegetables: €30000
– Grocery products: €20000
– Drinks: €10000
Work to do :
1. Calculate the total turnover of “Les Délices de la Ferme”.
2. Calculate the percentage revenue share for each product category.
3. What is the largest share of turnover?
4. What do you notice about the turnover shares of each product category?
5. In your opinion, which products are the most successful and why?
Proposed correction:
1. The total turnover of “Les Délices de la Ferme” is calculated by adding the turnover of the different product categories:
€45000 (dairy products) + €25000 (meat) + €30000 (fruits and vegetables) + €20000 (grocery products) + €10000 (drinks) = €130000.
2. To calculate the percentage share of revenue for each product category, we use the formula: (Category Revenue ÷ Total Revenue) x 100. For each category, this gives:
– Dairy products: (€45000 ÷ €130000) x 100 = 34,62%
– Meat: (€25000 ÷ €130000) x 100 = 19,23%
– Fruits and vegetables: (€30000 ÷ €130000) x 100 = 23,08%
– Grocery products: (€20000 ÷ €130000) x 100 = 15,38%
– Drinks: (€10000 ÷ €130000) x 100 = 7,69%
3. The largest share of turnover comes from the sale of dairy products with 34,62%.
4. By observing the turnover shares, we can notice that dairy products have a significantly higher percentage than other categories, closely followed by fruits and vegetables and then meat. Groceries and beverages represent the smallest shares.
5. The products that are the most successful are those that generate the most turnover. In this context, dairy products seem to be the most popular.
Summary of Formulas Used:
| Concept | Formulas |
|---|---|
| Total turnover | Turnover of product 1 + Turnover of product 2 + … + Turnover of product n |
| Share of turnover as a percentage | (Category turnover ÷ Total turnover) x 100 |
Application: EelMoon Company
States :
The EelMoon company is a company specializing in the sale of electronic products. It operates in many market segments: smartphones, tablets, computers and accessories. In 2020, the company achieved a total turnover of €5. This is distributed as follows: €000 for smartphones, €000 for tablets, €2 for computers and €500 for accessories.
Work to do :
1. What percentage of revenue is generated in the smartphone segment?
2. What percentage of revenue is generated in the tablet segment?
3. What percentage of revenue is generated in the computer segment?
4. What is the share of turnover generated in the accessories segment as a percentage?
5. What would the percentage be if the company increased its turnover in the computer segment by 10%?
Proposed correction:
1. The formula to calculate the share of turnover as a percentage is: Segment turnover ÷ Total turnover x 100. For smartphones, this gives: (€2 ÷ €500) x 000 = 5%.
2. Applying the same formula for tablets, we obtain: (€1 ÷ €000) x 000 = 5%.
3. For computers: (€1 ÷ €000) x 000 = 5%.
4. For accessories: (€500 ÷ €000) x 5 = 000%.
5. If EelMoon increased its turnover in the computer segment by 10%, this means that the turnover in this segment would increase to €1. We therefore calculate: (€100 ÷ €000) x 1 = 100%.
Summary of Formulas Used:
| Formulas | Meaning |
|---|---|
| Segment turnover ÷ total turnover x 100 | Allows you to calculate the share of turnover of a segment as a percentage |
Application: ChocoDelice company
States :
The company ChocoDelice is an SME specializing in the production and sale of chocolates. The company achieves a total turnover of €120. Among its various products, the turnover generated by the sale of pralines is €000, that of chocolate bars is €24 and that of truffles is €000. The company wants to calculate the percentage share of turnover for each of these products.
Work to do :
1. What is the formula to calculate the percentage share of revenue for a given product?
2. What is the share of turnover for pralines as a percentage?
3. What is the share of turnover from chocolate bars as a percentage?
4. What is the share of truffle turnover as a percentage?
5. Why is it important to know the percentage share of revenue for each company product?
Proposed correction:
1. The formula to calculate the percentage share of turnover for a given product is: (Product turnover ÷ Total turnover) x 100.
2. The share of pralines turnover as a percentage is calculated as follows: (€24 ÷ €000) x 120 = 000%.
3. The share of turnover from chocolate bars as a percentage is calculated as follows: (€48 ÷ €000) x 120 = 000%.
4. The share of truffle turnover as a percentage is: (€36 ÷ €000) x 120 = 000%.
5. Knowing the percentage share of revenue for each product is important because it can help the company identify the best-selling products and understand which products contribute the most to its revenue. This can help in making decisions regarding production, marketing and other strategic aspects of the business.
Summary of Formulas Used:
| Packages | Description |
|---|---|
| (Product turnover ÷ Total turnover) x 100 | This formula allows you to calculate the percentage share of revenue for a specific product. |
Application: Fashionista ready-to-wear store
States :
Fashionista is a ready-to-wear boutique that sells different brands of clothing. The store manager wants to know exactly the proportion of his turnover generated by each clothing brand in order to better manage his stocks. It gives you the turnover of the 3 main brands that it sells in the store for the month of December:
– Brand A: €10
– Brand B: €20
– Brand C: €30
The store's total turnover for this month is €100.
Work to do :
1. Calculate the percentage share of turnover for brand A.
2. Calculate the percentage share of turnover for brand B.
3. Calculate the share of turnover as a percentage for brand C.
4. Compare the proportions of turnover achieved by each brand.
5. Based on the proportions obtained, give suggestions to the Fashionista boutique.
Proposed correction:
1. The share of turnover for brand A is calculated by the formula: (Brand A turnover ÷ Total turnover) x 100. Which gives: (10 ÷ 000) x 100 = 000%
2. The share of turnover for brand B is calculated by the formula: (Brand B turnover ÷ Total turnover) x 100. Which gives: (20 ÷ 000) x 100 = 000%
3. The share of turnover for brand C is calculated in the same way, which gives: (30 ÷ 000) x 100 = 000%
4. Comparing the proportions of turnover achieved by each brand, we can see that brand C represents the largest share of the store's turnover with 30%, followed by brand B with 20% and finally brand A with 10%.
5. Based on the proportions obtained, the Fashionista store could consider increasing its stock for brands B and C, which seem more popular with customers. For brand A, the store could think about implementing promotions or looking for new strategies to increase sales.
Summary of Formulas Used:
| Formula used | Explanation |
|---|---|
| (Brand turnover ÷ Total turnover) x 100 | Allows you to know the share of a brand in the total turnover as a percentage. |
Application: LuxeForever Company
States :
The LuxeForever company is a luxury jewelry sales company. It is made up of 4 product families: gold jewelry, silver jewelry, platinum jewelry and diamond jewelry. The company's financial director wants to know the percentage share of turnover for each product family over the entire previous year. Here are the turnover figures generated by each product family in euros:
– Gold jewelry: €500
– Silver jewelry: €300
– Platinum jewelry: €150
– Diamond jewelry: €50
Work to do :
1. What is the total turnover for the previous year?
2. What is the sales percentage share of gold jewelry?
3. What is the sales percentage share of silver jewelry?
4. What is the sales percentage share of platinum jewelry?
5. What is the sales percentage share of diamond jewelry?
Proposed correction:
1. Total turnover is calculated by adding the turnover of all product families. This gives: €500 (gold) + €000 (silver) + €300 (platinum) + €000 (diamond) = €150.
2. The percentage share of gold jewelry turnover is calculated by dividing the gold jewelry turnover by the total turnover and multiplying the result by 100. This gives: (€500 ÷ €000) x 1 = 000%.
3. The percentage share of turnover of silver jewelry is calculated by dividing the turnover of silver jewelry by the total turnover and multiplying the result by 100. This gives: (€300 ÷ €000) x 1 = 000%.
4. The percentage share of turnover of platinum jewelry is calculated by dividing the turnover of platinum jewelry by the total turnover and multiplying the result by 100. This gives: (€150 ÷ €000) x 1 = 000%.
5. The percentage share of diamond jewelry turnover is calculated by dividing the diamond jewelry turnover by the total turnover and multiplying the result by 100. This gives: (€50 ÷ €000) x 1 = 000%.
Summary of Formulas Used:
| concepts | Packages |
|---|---|
| Total turnover | Sum of product family turnover |
| Share of turnover as a percentage | (Product family turnover ÷ Total turnover) x 100 |
Application: Bellezza cosmetics company
States :
Bellezza cosmetics company sells three varieties of products, namely lipsticks, foundations and mascaras. The following table provides the respective turnover figures (CA) for each range.
| Lipstick | Face powder | Mascara | |
|---|---|---|---|
| CA (€) | 50 000 | 30 000 | 20 000 |
Work to do :
1. Calculate the total turnover of the company.
2. What is the share of lipstick turnover as a percentage of the company's total turnover?
3. What is the share of foundation turnover as a percentage of the company's total turnover?
4. What is the share of mascara sales as a percentage of the company's total sales?
5. What product represents the largest percentage of the company's total revenue?
Proposed correction:
1. The company's total revenue is the sum of the revenues of all product lines. So €50 + €000 + €30 = €000.
2. The share of lipstick turnover as a percentage of total turnover is calculated by dividing the turnover of lipsticks by the total turnover of the company and multiplying the result by 100. Therefore (50 €000 ÷ €100) x 000 = 100%.
3. The share of foundation turnover as a percentage of total turnover is calculated by dividing the turnover of foundations by the total turnover of the company and multiplying the result by 100. Therefore (30 €000 ÷ €100) x 000 = 100%.
4. The share of mascara turnover as a percentage of total turnover is calculated by dividing the turnover of mascaras by the total turnover of the company and multiplying the result by 100. Therefore (€20 ÷ 000 100 €) x 000 = 100%.
5. The product that accounts for the largest percentage of the company's total revenue is lipstick with a percentage of 50%.
Summary of Formulas Used:
| Entitled | Formulas |
|---|---|
| Total turnover | CA lipstick + CA foundation + CA mascara |
| Share of turnover as a percentage | (individual turnover ÷ total turnover) x 100 |
Application: Chocolatier Delux
States :
Chocolaterie Delux, recognized for the quality of its products, sells chocolate bars, cocoa, chocolate candies and chocolate-based pastries.
According to the latest financial report, sales by categories are as follows:
– Chocolate bars: €340
– Cocoa: €250
– Chocolate candies: €275
– Chocolate pastries: €135
The total turnover (CA) of the company for this period is €1.
Work to do :
1. What percentage of turnover is generated by chocolate bars?
2. What is the share of turnover generated by cocoa as a percentage?
3. What percentage of turnover is generated by chocolate candies?
4. What percentage of turnover is generated by chocolate pastries?
5. Which category generates the most turnover?
Proposed correction:
1. The share of turnover generated by chocolate bars is calculated as follows: (turnover of chocolate bars ÷ total turnover) x 100. Therefore, (€340 ÷ €000) x 1 = 000%. Chocolate bars therefore represent 000% of the company's turnover.
2. The share of turnover generated by cocoa is calculated in the same way: (cocoa turnover ÷ total turnover) x 100. Therefore, (€250 ÷ €000) x 1 = 000%. Cocoa therefore represents 000% of the company's turnover.
3. The share of turnover generated by chocolate candies is: (turnover of chocolate candies ÷ total turnover) x 100. Therefore, (€275 ÷ €000) x 1 = 000%. Chocolate candies therefore represent 000% of the company's turnover.
4. The share of turnover generated by chocolate pastries is: (turnover of pastries ÷ total turnover) x 100. Therefore, (€135 ÷ €000) x 1 = 000%. Chocolate pastries therefore represent 000% of the company's turnover.
5. The category that generates the most turnover is that of chocolate bars with 34% of total turnover.
Summary of Formulas Used:
| Formula | Definition |
|---|---|
| Share of turnover as a percentage | (turnover by category ÷ total turnover) x 100 |
App: SuperMarket Planet
States :
SuperMarket Planet is a large supermarket that sells various products, including food, beauty products, household cleaning products and appliances. Here is a brief description of sales performance over the past month:
– Food products: €42
– Beauty products: €22
– Household cleaning products: €34
– Household appliances: €62
Work to do :
1. What is the total turnover that SuperMarket Planet made last month?
2. What is the contribution of food products to total turnover as a percentage?
3. What is the contribution of beauty products to total turnover as a percentage?
4. What is the contribution of household cleaning products to total turnover as a percentage?
5. What is the contribution of household appliances to the total turnover in percentage?
Proposed correction:
1. Total turnover is calculated by adding the income from each category. So, the total turnover of SuperMarket Planet for the last month is: €42 (food) + €000 (beauty) + €22 (housekeeping) + €000 (household appliances) = €34.
2. The contribution of food products is calculated by dividing the revenue from food products by the total turnover, and multiplied by 100 to obtain the percentage. So, the percentage contribution of food is: (€42 ÷ €000) x 160 = 000%.
3. Likewise for beauty products: (€22 ÷ €000) x 160 = 000%.
4. For household cleaning products: (€34 ÷ €000) x 160 = 000%.
5. And finally, for household appliances: (€62 ÷ €000) x 160 = 000%.
Summary of Formulas Used:
| Packages | Description |
|---|---|
| Total turnover = ?Revenue from each category | The formula for calculating total turnover. |
| Contribution in percentage = (Revenue of a category ÷ Total turnover) x 100 | The formula for calculating the contribution of a category as a percentage. |
Application: The Gardens of Provence
Les Jardins de Provence is a company specializing in the sale of plants and garden decorations. It offers a wide range of products: shrubs, flowers, gardening tools, outdoor decorations, etc. You have just been hired as a financial manager and your first task is to calculate the share of each product category in the company's overall revenue.
States :
Here are the turnover figures (excluding tax) for each product category for the current year (in €):
– Shrubs: 120
– Flowers: 150
– Gardening tools: 95
– Outdoor decorations: 60
The company's total turnover is €425.
Work to do :
1. What is the percentage share of revenue for each product category?
2. What is the product category that contributes the most to the company's turnover?
3. What is the product category that contributes the least to the company's turnover?
4. What would be the turnover share of the “Flowers” category if it increased by 10%?
5. What would be the share of turnover of the “Gardening tools” category if it decreased by 15%?
Proposed correction:
1. Calculation of the share of turnover for each product category:
The formula to calculate revenue share as a percentage is: (Product Category Revenue/Total Revenue) x 100
– Shrubs: (120/000) x 425 = 000%
– Flowers: (150/000) x 425 = 000%
– Gardening tools: (95/000) x 425 = 000%
– Outdoor decorations: (60/000) x 425 = 000%
2. The product category that contributes the most to the company's turnover is the "Flowers" category with 35,29%.
3. The product category that contributes the least to the company's turnover is the "Outdoor decorations" category with 14,12%.
4. If the turnover of the “Flowers” category increased by 10%, it would increase to €165. Its share in the total turnover would therefore be (000/165) x 000 = 440%.
5. If the turnover of the “Gardening tools” category decreased by 15%, it would increase to €80. Its share in the total turnover would therefore be (750/80) x 750 = 425%.
Summary of Formulas Used:
| Concept | Formulas |
|---|---|
| Calculation of turnover share as a percentage | (Turnover of a product category / Total turnover) x 100 |
Application: Beautiful Bijoux S.A
States :
“Beautiful Bijoux” is a company specializing in the sale of high-end jewelry. Its annual turnover (CA) for 2020 amounts to €4. There are 000 main product categories: watches (000% of turnover), necklaces (4% of turnover), bracelets (30% of turnover) and jewelry (25% of turnover). The company plans to revamp its offerings, launch new products and invest more in marketing to increase sales in 20.
Work to do :
1. What is the turnover generated by the sale of watches in 2020?
2. For the year 2021, the company wants to increase its turnover by 10%. What should be the new turnover to be achieved?
3. If necklace revenue is halved in 2021, what is the new percentage revenue share for this product category?
4. If the company decides to introduce a new product category “rings” which generates 15% of their total turnover in 2021, what would be the impact on the percentage contribution of other categories to total turnover?
5. The company plans to invest €200 in additional marketing to increase its watch sales. What would be the new share of watches in turnover if these sales increased by 000%?
Proposed correction:
1. The turnover generated by the sale of watches is 30% of €4, or €000.
2. To increase its turnover by 10%, “Beautiful Bijoux” will need to reach a new turnover of €4 x 000% = €000.
3. If the turnover of necklaces is halved, this means that their contribution is now 12,5% of the total turnover.
4. The introduction of the new category “rings” with 15% contribution reduces the percentage of other categories. For example, watches, which represented 30% of the total, increase to 30%/(100%+15%) = 26,1%.
5. With additional marketing investment, watch sales could increase by 20%. This would mean that the turnover of watches would be €1 x 200% = €000. Which represents 120% of the total expected turnover.
Summary of Formulas Used:
| Formulas | Explanation |
|---|---|
| Category turnover = (Category percentage ÷ 100) x Total turnover | This formula is used to calculate the revenue for each product category. |
| Future turnover = (1 + rate of increase/100) x current turnover | This formula is used to calculate projected revenue after a given percentage increase. |
| New turnover percentage = ((Old value ÷ 2) ÷ total turnover) × 100 | This formula is used to calculate the new turnover percentage for a product category when it is divided by two. |
| New share of turnover after category addition = (Previous share of turnover ÷ (100%+15%)) | This formula is used to calculate the impact of a new category on the percentage contribution of other categories to the total turnover. |
| New turnover after investment = Current turnover of category x (1 + increase in sales/100) | This formula is used to calculate new category revenue after an increase in sales. |
Application: TechnoPlus Company
States :
The TechnoPlus Company specializes in the sale of high-tech products. It offers a wide range of products including mobile phones, laptops, cameras and accessories. Your role as a financial manager is to analyze the turnover (CA) generated by each product category for the year 2020.
Here are the figures communicated by the accounting department:
– Mobile phones: €150
– Laptops: €100
– Cameras: €75
– Accessories: €50
The total turnover for the year 2020 is: €375.
Work to do :
1. Calculate the share of mobile phone revenue as a percentage.
2. Calculate the share of laptop sales as a percentage.
3. Calculate camera revenue share as a percentage.
4. Calculate the accessories revenue share as a percentage.
5. Which product category generated the most turnover?
Proposed correction:
1. The share of turnover from mobile phones is: (150 ÷ 000) x 375 = 000%
2. The share of laptop turnover is: (100 ÷ 000) x 375 = 000%
3. The share of camera turnover is: (75 ÷ 000) x 375 = 000%
4. The share of accessories turnover is: (50 ÷ 000) x 375 = 000%
5. The product category that generated the most turnover is that of mobile phones.
Summary of Formulas Used:
| Formulas | Description |
|---|---|
| (Category turnover ÷ total turnover) x 100 | Formula to calculate a category's share of revenue as a percentage. Category turnover corresponds to the turnover of the category and total turnover is the total turnover of the company. |