Cuddles Limited produces teddy bears. The income statements for the years ended 30 April 2016 and 30 April 2015 are presented below.

Other information for the two years 30 April 2016 and 30 April 2015:

Cuddles Limited had no preference shares in issue in either of the two years ended 30 April 2016 and 30 April 2015.
For Cuddles Limited calculate the following ratios for the years ended 30 April 2016 and 30 April 2015 (all calculations should be made to two decimal places):
• Gross profit percentage 

• 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

Transcribed Image Text:

2016 2015 000 000 Revenue 34,650 29,360 Cost of sales 15,939 14,093 Gross profit 18,711 15,267 Distribution and selling costs 5,355 4,550 Administration expenses 3,654 3,083 Operating profit 9,702 7,634 Finance income 150 75 Finance expense 750 650 Profit before tax 9,102 7,059 Income tax 2,182 1,694 Profit for the year 6,920 5,365