2019 (RM) 2020 (RM) Non-current Asset Vehicle Furniture 20000 8000 28000 18000 5000 23000 Current Assets Inventory Receivable Balance at Bank Cash In hand Total current asset Current Liabilities 4900 8800 13900 2600 30200 13700 11600 11500 4200 41.000 Shareholders' equity Retained Profit General reserve 16700 41500 20000 16000 5500 41500 30800 33200 20000 12500 700 33200 Sales Cost of Sales Net Profit 30000 8000 16000 40000 9000 18500 18 cents 20000 units RM 3.30 Dividend Per Share 12 cents Number of Shares Issued 20000 units Average share price RM2.50 The following are the industry ratios obtained: a. Gross Profit Margin-65% b. Net Profit Margin - 55% c. Receivable Collection Period -68days d. Earning Per Share - 50 cents e. Dividend Yield - 3.2% f. PE ratio -6.5 times You are required to calculate the following ratios for both years: 2. Gross Profit Margin b. Net Profit Margin c. Current Ratio d. Quick Ratio e. Receivables Collection Period f. Earnings Per Share (2.5Marks) (2.5 Marks) (2.5 Marks) (2.5 Marks) (2.5 Marks) (2.5 Marks) g. Price Earning Ratio h. Dividend Yield (2.5 Marks) (2.5 Marks) (Total: 20 Marks)