13. Last years sales for Abrar Bhd was RM10 million. Its assets turnover ratio was 4 times and net profit after tax was RM2 million. What is the companys return on assets for the year?

14. Wawasan Bhd has sales of RM12 million and net profit margin of 6%. Its 9.5 million common shares are now traded at RM5 per share. The companys retention rate is 45%. Determine:

a) EPS

b) PER

c) DPS

d) EPS - ie if the price increases to RM7 per share and PER remain the same.