How to calculate cumulative turnover percentage

Welcome to this article on exercises on business calculations and more precisely on 11 training exercises to know how to calculate the percentage of cumulative turnover. 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 a cumulative turnover percentage without any hassle.

Application: Good Taste

States :

Welcome to the financial management of “Le Bon Goût”, a fast food company with several branches throughout France. As a financial manager, your job is to analyze the company's financial data and give recommendations based on your analyses. The owner is particularly interested in knowing the percentage of cumulative turnover for each product for last year (2020).

The products sold by the company in 2020 are as follows with their unit sales prices and quantity sold:

1. Classic Burger: PVu = €5, QV = 9000
2. Fries: PVu = €2, QV = 12000
3. Soda: PVu = €1,50, QV = 15000
4. Ice: PVu = €3, QV = 8000

Work to do :

1. What is the turnover for each product?
2. What is the Cumulative Turnover?
3. What is the percentage of each product in the Cumulative Turnover?
4. Which product has the largest share in the Cumulative Revenue?
5. How could the company's turnover be improved based on these analyses?

Proposed correction:

1. The turnover for each product is calculated by multiplying the unit sales price by the quantity sold. So :
– Classic Burger: €5 x 9000 = €45
– Fries: €2 x 12000 = €24
– Soda: €1,50 x 15000 = €22
– Ice cream: €3 x 8000 = €24

2. The Cumulative Turnover is the sum of the Turnovers for each product. So cumulative turnover = €45 + €000 + €24 + €000 = €22

3. The percentage of each product in the Cumulative Turnover is calculated by the formula (Item Turnover ÷ Cumulative Turnover) x 100.
– Classic Burger: (45 ÷ 000) x 115 = 500%
– Fries: (24 ÷ 000) x 115 = 500%
– Soda: (22 ÷ 500) x 115 = 500%
– Ice: (24 ÷ 000) x 115 = 500%

4. The product with the largest share in the Cumulative Turnover is “Classic Burger” with a share of 38,96%.

5. To improve the company's turnover based on these analyses, we could increase the sales of other products because they have a lower percentage compared to "Classic Burger". In addition, we could also review the prices of products, especially those with a relatively low contribution rate such as “Soda”.

Summary of Formulas Used:

FormulasDescription
Turnover (CA)Unit Sales Price (PVu) x Quantity Sold (QV)
Cumulative turnoverSum of Turnovers
Percentage of Cumulative Turnover(Object turnover ÷ Cumulative turnover) x 100

Application: Beppo Chocolatier

States :

The Chocolatier Beppo company specializes in the production and sale of chocolates. During the last accounting year, the company sold its products through different outlets, generating varying turnover each month.

Here is the monthly turnover (20% VAT included) generated by Chocolatier Beppo:
– January: €18
– February: €15
– March: €20
– April: €22
– May: €17
– June: €20

Work to do :

1. What is the total turnover of Chocolatier Beppo for this 6-month period?
2. What is the percentage of each month's turnover compared to the total turnover?
3. What is the accumulated percentage of turnover in March?
4. What is the accumulated percentage of turnover in the month of June?
5. How to interpret these accumulated percentages?

Proposed correction:

1. The total turnover over the 6 months of Chocolatier Beppo is calculated by adding the turnover for each month: €18 + €000 + €15 + €000 + €20 + 000 € = €22

2. For each month, the percentage of turnover in relation to total turnover is calculated by dividing the turnover of the month concerned by the total turnover and multiplying the result by 100. For example , for January: (€18 ÷ €000) x 112 = 000%

3. To calculate the accumulated percentage of turnover in the month of March, you must add the turnover figures for the months of January, February and March, then divide the result by the total turnover and multiply by 100: [(€18 + €000 + €15) ÷ €000] x 20 = 000%

4. The accumulated percentage of turnover in the month of June is calculated in the same way, but by adding the turnover figures of all months: [(€18 + €000 + €15 + 000 € + €20 + €000) ÷ €22] x 000 = 17%

5. These accumulated percentages make it possible to determine the proportion of total turnover that was generated at the end of March and the end of June. They help evaluate the performance of the company over different periods.

Summary of Formulas Used:

FormulasDefinition
Total turnoverThis is the sum of monthly turnover
Percentage of turnover per month(Monthly turnover ÷ Total turnover) x 100
Accumulated percentage of turnover in a certain month((Sum of turnover until this month) ÷ Total turnover) x 100

Application: Chic Boutique

States :

“Chic Boutique” is a high-end clothing boutique located in Paris. In the third quarter of the financial year, management wants to conduct a detailed analysis of its sales to be able to implement a more effective sales strategy for the final months of the year.

The following information was collected:

January: €10
February: €15
March: €12
April: €18
May: €20
June: €22
July: €18
August: €15
September: €20

Work to do :

1. What is the cumulative turnover for the third quarter (July, August, September)?
2. What is the total turnover for the first 9 months?
3. What is the percentage of turnover for the third quarter compared to the total turnover for the first 9 months?
4. Which month represents the largest percentage of total revenue for the first 9 months and what is the percentage?
5. What is the percentage of each month's turnover compared to the total turnover of the first 9 months?

Proposed correction:

1. The cumulative turnover for the third quarter is: €18 (July) + €000 (August) + €15 (September) = €000.

2. The total turnover for the first 9 months is: €10 (January) + €000 (February) + €15 (March) + €000 (April) + €12 (May) + €000 (June) + €18 (third quarter) = €000.

3. The percentage of turnover for the third quarter compared to the total turnover for the first 9 months is: (53 ÷ 000) x 150 = 000%.

4. June is the month that generated the largest percentage of total turnover with (22 ÷ 000) x 150 = 000%.

5. The percentage of each month’s turnover compared to the total is:
– January: (10 ÷ 000) x 150 = 000%
– February: (15 ÷ 000) x 150 = 000%
– March: (12 ÷ 000) x 150 = 000%
– April: (18 ÷ 000) x 150 = 000%
– May: (20 ÷ 000) x 150 = 000%
– June: (22 ÷ 000) x 150 = 000%
– July: (18 ÷ 000) x 150 = 000%
– August: (15 ÷ 000) x 150 = 000%
– September: (20 ÷ 000) x 150 = 000%

Summary of Formulas Used:

FormulasDescription
Cumulative turnoverSum of turnover over a particular period
Total turnoverSum of turnover for all months
Percentage of turnover(Specific turnover ÷ Total turnover) x 100

Application: “The Delights of Mary”

States :

The “Les délices de Marie” pastry shop is a business selling homemade cakes. Marie, the owner, wants to make strategic decisions to increase her sales and productivity. To do this, it needs to understand the distribution of its turnover. Here is the turnover achieved by the pastry shop over the last five months:

– January: €10
– February: €8
– March: €12
– April: €15
– May: €18

Work to do :

1. Calculate the total turnover over the period.
2. What is the percentage of each month’s turnover compared to the total?
3. Calculate the percentage of cumulative turnover at the end of March.
4. Calculate the percentage of cumulative turnover at the end of April.
5. Calculate the percentage of cumulative turnover at the end of May.

Proposed correction:

1. The total turnover over the period is: €10 + €000 + €8 + €000 + €12 = €000

2. The percentage of each month's turnover in relation to the total is calculated as follows:
– January: (10 ÷ 000)x63 = 000%
– February: (8 ÷ 000)x63 = 000%
– March: (12 ÷ 000)x63 = 000%
– April: (15 ÷ 000)x63 = 000%
– May: (18 ÷ 000)x63 = 000%

3. The percentage of cumulative turnover at the end of March is calculated as follows: (€10 + €000 + €8) ÷ €000 x 12 = 000%

4. The percentage of cumulative turnover at the end of April is calculated as follows: (€10 + €000 + €8 + €000) ÷ €12 x 000 = 15%

5. The percentage of cumulative turnover at the end of May is 100%. This is explained by the fact that, at the end of the last month (May), the entire turnover was achieved.

Summary of Formulas Used:

FormulasDescription
Total turnover = sum (turnover of each month)Allows you to calculate the total turnover over a given period
% turnover of one month = (turnover of the month ÷ total turnover)x100Allows you to calculate the share of a month's turnover in relation to the total turnover
% Cumulative turnover = (Cumulative turnover on a certain date ÷ Total turnover)x100Allows you to calculate the percentage of cumulative turnover on a certain date in relation to total turnover

Application: Bryo-Stat Company

States :

The Bryo-Stat Company, active in the trading sector, provides you with information on its turnover (CA) for the year 2021 for each quarter:

1st quarter: €50
2nd quarter: €60
3nd quarter: €55
4nd quarter: €75

Bryo-Stat would like to know the percentage of cumulative turnover per quarter.

Work to do :

1. What is the total turnover for the year 2021 for Bryo-Stat?
2. What is the percentage of 1st quarter turnover compared to the annualized total?
3. What is the percentage of turnover for the 1st and 2nd quarters combined compared to the annualized total?
4. What is the percentage of turnover for the 1st, 2nd and 3rd quarters combined compared to the annualized total?
5. What is the percentage of 4th quarter revenue compared to the annualized total?

Proposed correction:

1. Total turnover is the sum of turnover for each quarter. So €50 + €000 + €60 + €000 = €55.

2. To calculate the percentage of turnover for the 1st quarter, we use the formula: (quarterly turnover / total turnover) x 100. So (€50 / €000) x 240 = 000%.

3. For the percentage of turnover for the 1st and 2nd quarters combined, we do: ((€50 + €000) / €60) x 000 = 240%.

4. For the percentage of turnover for the 1st, 2nd and 3rd quarters combined, we do: ((€50 + €000 + €60) / €000) x 55 = 000%.

5. For the percentage of turnover for the 4th quarter, we do: (€75 / €000) x 240 = 000%.

Summary of Formulas Used:

PackagesExplanation
Total turnover = ? Quarterly turnoverTotal turnover is the sum of the turnover for each quarter.
(quarterly turnover / total turnover) x 100This formula allows you to calculate the percentage of each quarter's turnover compared to the total turnover.

Application: Tech-Elec Company

States :

The Tech-Elec company is a company specializing in the trade of electronic devices. It declares a turnover (CA) for the first six months of the year as follows:

January: €10,
February: €12,
March: €15,
April: €18,
May: €20,
June: €22.

Work to do :

1. What is the total turnover of the Tech-Elec company over this period?
2. How is the cumulative turnover of the Tech-Elec company calculated for this period?
3. What is the company’s cumulative revenue for the month of March?
4. How is the percentage of cumulative turnover calculated?
5. What is the percentage of cumulative turnover for the month of March compared to the total period?

Proposed correction:

1. The total turnover of the Tech-Elec company for these six months is the sum of the monthly turnovers: €10 + €000 + €12 + €000 + €15 + 000 € = €18.

2. The cumulative turnover for a certain period is calculated by adding the turnover of the current month and all the turnovers of previous months.

3. The cumulative turnover for the month of March is calculated by adding the turnover for January, February and March: €10 + €000 + €12 = €000.

4. The percentage of cumulative turnover is calculated by the formula: (cumulative turnover ÷ total turnover) x 100, where turnover represents turnover.

5. For the month of March, the percentage of cumulative turnover compared to the total period is calculated as follows: (€37 ÷ €000) x 97 = 000%.

Summary of Formulas Used:

FormulasExplanation
Total turnover = sum of monthly turnoverCalculates total revenue by adding monthly revenues
Cumulative turnover of one month = turnover of this month + turnover of previous monthsCalculates the cumulative turnover of a month by adding the turnover of this month and the turnovers of previous months
Percentage of cumulative turnover = (cumulative turnover ÷ total turnover) x 100Calculates the cumulative revenue percentage by dividing the cumulative revenue by the total revenue and then multiplying by 100 to get a percentage

Application: Ready-to-wear “Unique Style”

States :

The ready-to-wear company “Style Unique” sells various fashion items. In order to better analyze its performance, it has listed the turnover (CA) generated by each type of product for the first quarter of the year. Here is the data collected:

– Jeans: €20
– Shirts: €10
– Shoes: €5
– Accessories: €15

Work to do :

1. What is the company's total turnover for this first quarter?
2. Calculate the percentage of revenue for each product type for this first quarter.
3. What is the percentage of combined turnover for jeans and shirts?
4. What is the percentage of cumulative turnover for shirts, shoes and accessories?
5. Which product generated the greatest percentage of turnover?

Proposed correction:

1. The company's total turnover for the first quarter is: €20 (Jeans) + €000 (Shirts) + €10 (Shoes) + €000 (Accessories) = €5

2. The percentage of turnover for each type of product is calculated as follows: (Product turnover ÷ Total turnover) x 100.
– For jeans: (€20 ÷ €000) x 50 = 000%
– For shirts: (€10 ÷ €000) x 50 = 000%
– For shoes: (€5 ÷ €000) x 50 = 000%
– For accessories: (€15 ÷ €000) x 50 = 000%

3. The percentage of cumulative turnover for jeans and shirts is: 40% (Jeans) + 20% (Shirts) = 60%

4. The cumulative turnover percentage for shirts, shoes and accessories is: 20% (Shirts) + 10% (Shoes) + 30% (Accessories) = 60%

5. The product that generated the largest percentage of turnover is Jeans with 40% of the total.

Summary of Formulas Used:

Total turnover = sum of turnover of each product

Percentage of turnover for a product = (product turnover ÷ total turnover) x 100

Percentage of cumulative turnover = sum of percentages of turnover for each product concerned

Application: Billy Bookstore

States :

Billy's bookstore, located in a small town, recorded the following monthly sales figures for the current year:

– January: €9000
– February: €8500
– March: €10000
– April: €9500
– May: €11000

Work to do :

1. Calculate the cumulative turnover of the bookstore at the end of each month.
2. Calculate the percentage of cumulative turnover at the end of each month compared to the total turnover for the year.
3. Which month brought the greatest percentage to cumulative turnover?
4. What is the percentage of turnover for February compared to total turnover for the year?
5. How do periods of high sales influence cumulative turnover percentage?

Proposed correction:

1. The cumulative turnover at the end of each month is calculated by the sum of the turnover of each month up to that point. So for January it is €9000, for February it is €17500 (9000+8500), for March it is €27500 (17500+10000), for April it is €37000 (27500+9500), and for May it’s €48000 (37000+11000).

2. The percentage of cumulative turnover at the end of each month compared to the total turnover for the year can be calculated using the formula: (Cumulative turnover ÷ Total turnover) x 100. So for January it is (9000 ÷ 48000) x 100 = 18,75%, for February it is (17500 ÷ 48000) x 100 = 36,46%, for March it is (27500 ÷ 48000) x 100 = 57,29%, for April it is (37000 ÷ 48000) x 100 = 77,08%, and for May it is (48000 ÷ 48000) x 100 = 100% (since it is the end of the 'year).

3. The month of April brought the largest percentage to the cumulative turnover with a percentage of 77,08% of the total turnover of the year.

4. The percentage of February's turnover to the total turnover of the year can be calculated using the formula: (Month's turnover ÷ Total turnover) x 100. So for February is (8500 ÷ 48000) x 100 = 17,71%.

5. High sales periods increase the cumulative turnover percentage. For example, in May, the bookstore recorded its highest turnover of €11. This led to a significant increase in the cumulative turnover percentage to 000%.

Summary of Formulas Used:

"`
1. Cumulative turnover = Turnover of month 1 + Turnover of month 2 + … + Turnover of month N

2. Percentage of cumulative turnover = (Cumulative turnover ÷ Total turnover) x 100

3. Percentage of monthly turnover = (Month turnover ÷ Total turnover) x 100
"`

Application: ExquiStyle ready-to-wear store

States :

ExquiStyle is a ready-to-wear boutique that offers a wide range of clothing for men and women. The following table gives an overview of the distribution of the store's turnover, by product category, for last year.

CategoryTurnover (in €)
Men's clothing10 000
Women clothes15 000
Accessories5 000
Shoes8 000

ExquiStyle management wants to analyze the revenue distribution to understand the importance of each category in the total revenue and identify the product categories that contribute the most to revenue.

Work to do :

1. Calculate the total turnover of the store.
2. For each category, calculate its percentage share of total revenue.
3. For each category, calculate the percentage of cumulative turnover.
4. Which product category contributes the most to turnover?
5. What percentage of turnover is generated by clothing (men's and women's)?

Proposed correction:

1. Total turnover:

Total turnover = ? Category turnover = 10 + 000 + 15 + 000 = €5

2. Share of each category in total turnover:

Percentage = (Category turnover ÷ Total turnover) x 100

– Men’s clothing: (10 ÷ 000) x 38 = 000%
– Women’s clothing: (15 ÷ 000) x 38 = 000%
– Accessories: (5 ÷ 000) x 38 = 000%
– Shoes: (8 ÷ 000) x 38 = 000%

3. Percentage of cumulative turnover:

Calculate the cumulative turnover by adding the turnover of each category to that of the previous categories. Then, divide each cumulative turnover by the total turnover and multiply by 100.

4. The category that contributes the most to turnover:

It is the Women's clothing category that contributes the most to turnover with 39,5% of total turnover.

5. The percentage of turnover generated by clothing:

Clothing percentage = ((Men's clothing turnover + Women's clothing turnover) ÷ Total turnover) x 100 = ((10 + 000) ÷ 15) x 000 = 38%

Summary of Formulas Used:

FormulasExplanation
Total turnover = ? Category turnoverAdd the revenue from each category to get the total revenue.
Percentage = (Category turnover ÷ Total turnover) x 100Divide the turnover of a category by the total turnover then multiply by 100 to obtain the percentage of that category.

Application: The Corner Bakery

States :

La Boulangerie du Coin is a small local business that produces a wide range of breads and pastries. Business owners want insight into how certain products are performing relative to their total revenue to understand which merchandise contributes the most to their overall sales. Here are the sales figures (excluding tax) achieved over one month for each of their five main products:

– Traditional baguettes: €5
– Croissants: €4
– Pain au chocolat: €3
– Chocolate eclairs: €6
– Apple tartlets: €4

Work to do :

1. Calculate the total revenue for the month.
2. Calculate the percentage of revenue for each product compared to total revenue.
3. Calculate the cumulative percentage of product revenue.
4. Which product contributes the most to turnover?
5. Which product contributes the least to turnover?

Proposed correction:

1. Total revenue for the month is the sum of the revenues for each product. So, €5 + €400 + €4 + €300 + €3 = €200.

2. The percentage of turnover of each product compared to total turnover is calculated using the following formula: (product turnover ÷ total turnover) x 100. For example, for traditional baguettes, the calculation would be : (€5 ÷ €400) x 22? 900%.

3. The cumulative percentage of turnover is obtained by adding the percentage of turnover of each product successively. For example, after calculating the turnover percentage for traditional baguettes and croissants, we add these two figures to obtain the cumulative percentage.

4. The product that contributes the most to turnover is the one with the largest percentage of turnover, in this case, chocolate éclairs with approximately 26,2% of total turnover.

5. Conversely, the product that contributes the least to turnover is the one with the smallest percentage of turnover, here, pain au chocolat with around 14% of total turnover.

Summary of Formulas Used:

FormulasExplanation
Total turnover = Sum of turnover of each productTo obtain the total turnover, we add the turnover of each product
Percentage of product turnover = (product turnover ÷ total turnover) x 100This formula gives us the percentage of total turnover that a product represents
Cumulative Percentage of Turnover = Sum of product turnover percentagesBy adding the turnover percentages of each product successively, we obtain the cumulative turnover percentage

Application: Delicia Bakery

States :

The Delicia Bakery, located in the heart of the city of Lyon, sells several types of products: Pastries, Breads, Cakes, Sandwiches, Drinks. You are required to work on the turnover generated by each type of product for the month of January.

Here is the information on the turnover achieved by each product category in January:

– Pastries: €4
– Breads: €6
– Cakes: €7
– Sandwiches: €3
– Drinks: €2

Work to do :

1. What is the total turnover of Boulangerie Delicia for the month of January?
2. Calculate the percentage of turnover for each product category?
3. What is the percentage of cumulative turnover for the “Sandwiches” category?
4. What is the percentage of cumulative turnover for the “Cakes” category?
5. What is the percentage of cumulative turnover for the “Beverages” category?

Proposed correction:

1. The total turnover of Boulangerie Delicia for the month of January is calculated by adding the turnover of each product category. So, €4 (Pastries) + €000 (Breads) + €6 (Cakes) + €500 (Sandwiches) + €7 (Drinks) = €500.

2. To calculate the percentage of turnover for each product category, the following formula is used: (Category turnover / Total turnover) x 100.

Pastries: (4 / 000) x 23 = 500%
Breads: (6 / 500) x 23 = 500%
Cakes: (7 / 500) x 23 = 500%
Sandwiches: (3 / 000) x 23 = 500%
Drinks: (2 / 500) x 23 = 500%

3. To calculate the cumulative turnover percentage for the “Sandwiches” category, we must add the turnover percentages for the previous categories and the one concerned: 17,02% (Pastries) + 27,66% ( Breads) + 31,91% (Cakes) + 12,76% (Sandwiches) = 89,35%

4. For the percentage of cumulative turnover for the “Cakes” category, we combine the turnover for Pastries, Breads and Cakes: 17,02% (Pastries) + 27,66% (Breads) + 31,91% (Cakes) = 76,59%.

5. For the last category which is “Drinks”, its cumulative turnover will be 100% because it is the last category to consider.

Summary of Formulas Used:

DescriptionFormulas
Total turnover? Turnover of each category
Turnover percentage(Category turnover / Total turnover) x 100
Cumulative turnover percentage? Percentage of turnover from each category up to the one concerned

Leave comments