15. Eskayef Limited manufactures human and veterinary pharmaceuticals, bulk drugs, skin-care products, and veterinary feed supplements and markets bio-analytical and diagnostic instruments. On 31 March 2013, the company has a paid- up share capital of 75 million and reserves of *325.90 million. It does not employ long-term debt. The following are other financial highlights on the company during 2008-2013: You are required to calculate

(a) ROE,

(b) dividend payout,

(c) retention ratio,

(d) growth rate,

(e) dividend yield,

(f) earnings yield and (g) cost of equity. Year EPS (3) DPS (*) Book Market Value() Value 2008 6.21 2.00 20.03 100.00 2009 10.91 2.50 34.44 205.00 2010 11.57 2.50 43.52 209.38 2011 11.47 2.70 37.98 164.00 2012 10.44 3.00 45.42 138.88 2013 11.23 3.20 53.45 155.00 Note: (1) Years 2008, 2009 and 2010 closed on 30 November while years 2011, 2012 and 2013 on 31 March. (2) Market value is the averages of high and low share prices.