Below are extracts from the income statements, statements off inancial position and notes to the accounts for Bovis Homes plc (years ended 31 December 2014 and 31 December 2013), Persimmon Homes plc (years ended 31 December 2014 and 31 December 2013) and Crest Nicholson plc (years ended 31 October 2014 and 31 October 2013). All three companies build residential housing in the UK.

None of the three companies had any preference shares in issue in either of the accounting periods shown above.

Required 

For the three companies for both 2014 and 2013 calculate:
• Gross profit percentage e Operating profit percentage 

• Profit before tax percentage 

• Profit after tax percentage 

• Non-current asset turnover 

• Revenue per employee 

• Operating profit per employee 

• Earnings per share 

• Dividends per share 

• Dividend pay-out ratio 

• Dividend cover 

Make your calculations to two decimal places other than for revenue per employee and operating profit per employee, which should be made to the nearest whole £.

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Bovis Homes Plc Persimmon Homes Plc Crest Nicholson Plc 2014 2013 2014 2013 2014 2013 m m m m m m Revenue 809.4 556.0 2,573.9 2,085.9 636.3 525.7 Cost of sales 612.2 425.7 2,002.1 1,664.6 454.3 384.5 Gross profit 197.2 130.3 571.8 421.3 182.0 141.2 Operating profit 137.6 82.8 465.3 326.5 128.1 97.3 Profit before tax 133.5 78.8 467.0 323.0 116.7 86.8 Profit for the year 105.2 60.1 372.0 246.4 98.8 71.5 Non-current assets 67.8 71.5 506.1 538.9 59.8 64.7 Dividends paid (total) 46.9 18.1 213.9 227.9 35.9 16.3 2014 2013 Number Number Employees: average 905 741 2014 Number 3,453 2,791 2013 2014 Number Number Number 711 617 2013 during the year Shares in issue (million) 134.228 Houses sold in the year 3,635 134.096 2,813 306.460 13,509 304.658 251,431 251.427 11,528 2,530 2,172