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3) Prepare the liquidity ratio analysis of the company? (Any one financial year) 4) Prepare the activity ratio analysis of the company? (Any one financial year) 5) Prepare the profitability ratio analysis of the company? (Any one financial year) Statement of comprehensive income For the year ended 31 December 2019 Notes 2019 RO 2018 RO INCOME Revenue Direct costs Gross profit 4 b) 18 3,590,368 (2,876,939) 713,429 3,495,710 (2,879,891) 615,819 Other income 19 36,986 750,415 148,313 764,132 20 EXPENSES General and administration Selling and marketing Operating profit 21 (371,354) (107,004) 272,057 (354,957) (107,315) 301,860 22 Net finance charges Profit before taxation (54,432) 217,625 (39,940) 261,920 16 (72,628) 144,997 261,920 Taxation Net profit for the year Other comprehensive income Net profit and other comprehensive income for the year 144,997 261,920 Basic earnings per share 23 b) 0.0017 0.0031 Statement of financial position As at 31 December 2019 Notes 2019 RO 2018 RO ASSETS Non-current assets Property, plant and equipment Right-of-use of assets Total non-current assets 5,189.927 5 6 4,914,109 367,805 5,281,914 5,189,927 Current assets Inventories Accounts and other receivables Bank balances and cash Total current assets Total assets 8 9 1,444,623 549,235 210,889 2,204,747 1,527,436 614,799 179,662 2,321,897 7,486,661 7,511,824 10 11 8,500,000 280,229 (2,900,689) 5,879,540 8,500,000 265,729 (3,031,186) 5,734,543 EQUITY AND LIABILITIES Equity Share capital Legal reserve Accumulated losses Total equity Liabilities Non-current liabilities Non-current portion of term loans Non-current portion of lease liability Employees' end of service benefits Deferred tax liability Provision for decommissioning costs Total non-current liabilities 12 6 235,283 20 c) 16 c) 4 k) and 13 130,584 350,364 103,238 143,503 12,040 739,729 93.248 70,875 10.926 410,332 98,655 Current liabilities Current portion of term loans Current portion of lease liability Accounts and other payables Bank borrowings Taxation Total current liabilities 12 6 14 15 16 104,700 27,034 426,085 309,573 818.835 427,829 21.630 1,366,949 867,392 Total liabilities 1,607,121 1,777,281 Total equity and liabilities 7,486,661 7,511,824 Net assets per share 23 a) 0.069 0.067