12. Given below are the statements of profit or loss for pacific motors for the last two years Statement of profit or loss 2020 2021 OMR "000 OMR'000 Revenue 1500 1000 Cost of sales (700) (300) Gross Profit 800 700 Administration and distribution expenses (400) (360) Profit before tax 400 340 Income tax expense (200) (170) Profit for the year 200 170 In 2020 dividends were OMR 100,000 and in 2019 they were OMR 110,000 The company is financed by 1,200,000 omr 1 ordinary shares and the market price Of each share was omr 1.64 at 31 December 2020 and omr 1.53 at 31 December 2019. For each year calculate the following ratios and comment on them briefly : 1. Earnings per share (EPS) 2. Price Earnings ratio 3. Dividend yield 4. Dividend cover