Scenario Financial measure Effect

A company found a new supplier at the end of the year, effectively decreasing its cost of goods sold for the current year.
Operating profit margin Increase
A company incurred $500,000 in marketing expenses for a 5-year marketing program. Sales in the current year increased by $250,000.
Return on investment Decrease
A company retired a portion of its long-term debt by issuing new common stocks. The imputed interest rate is unchanged.
A company increased its cash dividends per shares by $0. 05 in the current year.
A company had the same performance as the previous year except that it issued preferred stock in the current year.
A company revised its income statement to reflect an increase in tax expense due to an error in computing its taxable operating income but not its tax rate.