(a) Perform vertical analysis for the company for the years of 2019 and 2020.
(b) Perform ratio analysis for the company for the year ended 31 December 2020. The scope of analysis should include liquidity, profitability, and solvency. Please show the workings of the accounting ratios.
Consolidated Statement of Profit or Loss and Other Comprehensive Income the per pradedal Decenable 200 Note 4 2020 HK$'000 1,993,024 (519,387) 1,473,637 218,878 (578,107) (114,634) 2019 HILE00 3,542,032 (888,869) 2,653,163 147,165 (697,314) (137,787) () 6 Revenue Cost of sales Gross profit Other income, gains and losses Selling and distribution costs Administrative expenses Interest income and investment gains/losses) Fair value changes on investment properties Finance costs Profit before taxation Taxation Profit for the year 7 34,559 740,176 14 8 10 (418,056) (369,314) 246,963 (108,453) 138,510 (173,959) (365,238) 2,166,176 275,500) 1,890,676 31 December 2020 HKS'000 31 December 2019 HK$ 70 Note 14 15 8,068,559 6,541,161 Noncurrent assets Investment properties Property, plant and equipment Financial assets at fair value through other comprehensive income Financial assets at fair value through profit or loss Deposits Deferred tax assets 5,420,000 6,291,532 18 1,320,281 633,121 19 15,871 72,248 25 16,538 82,839 87,451 16,116,829 12.42 16 17 25,795 644,878 Current assets Inventories Trade and other receivables Financial assets at fair value through profit or loss Bank deposits Cash and cash equivalents 38,615 102.811 4,814,485 19 20 20 4,175,789 9.660,947 3,306,082 1,508,698 7.112.561 12,068,767 Current liabilities Trade and other payables Contract liabilities Lease liabilities Tax payable Bank borrowings -- due within one year Financial liabilities at fair value through profit or loss 21 22 15 662,249 121,824 86,574 105,162 826 275 138,294 76,144 490.926 23 9,628,937 4,070,966 19 12 220,836 10,825,582 5,602.617 Non-current liabilities Bank borrowings - due after one year Bonds---due after one year Lease liabilities Deferred tax liabilities 23 24 15 25 3,874, 125 6,836,181 136,697 260,067 11,107,070 7,541,212 6,962,233 210,876 243 297 15,057,618 3,841,304 3,845,124 Consolidated Statement of ancial Position continuedSAMS 31 Cosmethes 200 31 December 2020 31 December 2019 HKS 000 T Note HKS'DOO 26 Capital and reserves Share capital Reserves Equity attributable to owners of the Company 7,510 3,837,614 7,510 3,833,794 3,845,124 3,841,304 Consolidated Statement of Profit or Loss and Other Comprehensive Income the per pradedal Decenable 200 Note 4 2020 HK$'000 1,993,024 (519,387) 1,473,637 218,878 (578,107) (114,634) 2019 HILE00 3,542,032 (888,869) 2,653,163 147,165 (697,314) (137,787) () 6 Revenue Cost of sales Gross profit Other income, gains and losses Selling and distribution costs Administrative expenses Interest income and investment gains/losses) Fair value changes on investment properties Finance costs Profit before taxation Taxation Profit for the year 7 34,559 740,176 14 8 10 (418,056) (369,314) 246,963 (108,453) 138,510 (173,959) (365,238) 2,166,176 275,500) 1,890,676 31 December 2020 HKS'000 31 December 2019 HK$ 70 Note 14 15 8,068,559 6,541,161 Noncurrent assets Investment properties Property, plant and equipment Financial assets at fair value through other comprehensive income Financial assets at fair value through profit or loss Deposits Deferred tax assets 5,420,000 6,291,532 18 1,320,281 633,121 19 15,871 72,248 25 16,538 82,839 87,451 16,116,829 12.42 16 17 25,795 644,878 Current assets Inventories Trade and other receivables Financial assets at fair value through profit or loss Bank deposits Cash and cash equivalents 38,615 102.811 4,814,485 19 20 20 4,175,789 9.660,947 3,306,082 1,508,698 7.112.561 12,068,767 Current liabilities Trade and other payables Contract liabilities Lease liabilities Tax payable Bank borrowings -- due within one year Financial liabilities at fair value through profit or loss 21 22 15 662,249 121,824 86,574 105,162 826 275 138,294 76,144 490.926 23 9,628,937 4,070,966 19 12 220,836 10,825,582 5,602.617 Non-current liabilities Bank borrowings - due after one year Bonds---due after one year Lease liabilities Deferred tax liabilities 23 24 15 25 3,874, 125 6,836,181 136,697 260,067 11,107,070 7,541,212 6,962,233 210,876 243 297 15,057,618 3,841,304 3,845,124 Consolidated Statement of ancial Position continuedSAMS 31 Cosmethes 200 31 December 2020 31 December 2019 HKS 000 T Note HKS'DOO 26 Capital and reserves Share capital Reserves Equity attributable to owners of the Company 7,510 3,837,614 7,510 3,833,794 3,845,124 3,841,304
