1. Assets turnover 2. Assets employee ratio: 3. Gross profit margin (%): Gross/Sales X 100= 4. Net profit margin (%) 5. Return on net worth 6. Return on total assets (%) 7. Debt to equity (%) 8. Total debt to total assets (%) 9. Earning yield

Part B: Calculations Gale-Clothing Co. Ltd Income statement for the year ended 30 June 2018 ($000) ($000) Sales 16,000- Less cost of goods solde Stock-at 1 July 8502 Purchases 3.700 4,550 Less Stock at 30 June 950- 3.600+ Gross Profit 12,400- Less operating expenses (including depreciation $800) 9.970 Profit before interest and taxes 2,430- Less interest 450- Profit-before tax 1,9802 Less Taxation expense- 780- Net-profit 1.2002 Gale-Clothing Co. Ltd Statement of appropriation of profits for the year-ended-30 June 2018 ($000) ($000) Retained earnings at 1 July 900- Add profit after taxation 1,200- 2,100- Less Dividends provided for Preference shares 40. Ordinary shares 460 500- Less Transfers to reserves General reserve 600- Retained earnings at 30 June reporting date 1.000- Gale-Clothing Co. Ltd Balance sheet as at 30 June 2018- + (5000) Current assets: Debtors +29902 Stocke +950 39402 Non-current assets: Investments Shares-in-listed companies +6012 Land, buildings 4459 Plant, equipment +10000- Less accumulated depreciation - 7800 + 2200- tt Intangible assets Goodwill + 800 8060- Total assets + 12000 Current liabilities: Creditorse 10302 Provision for dividendse + 500 Provision for taxatione 780- Bank overdrafte + 120 2430 Non-current liabilities: Mortgage on land, buildings 12700 Debentures + 1500 Total liabilities +2770- + 5200+ + 6800 Net assets Equity: Preference shares $1 fully paide Ordinary shares $1.paid to 75c eache + 5002 Share capitale + 4500 + 5000 General reserver +800+ Retained earnings + 1000- Total equity 6800 Required: Ratio analysis is standard financial analysis technique to analyse financial report and data. Based on financial statement calculate the following ratio. (Pc-2.3, 2.4, 25, 26, 2.7)