(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 FOR THE YEAR ENDED 31 DECEMBER 2020 2020 HK$*000 2019 HK$'000 NOTES 5 7 8 Revenue Other income Investment income Interest income from rental deposits Purchases of goods and changes in inventories Staff costs Depreciation of investment properties Depreciation of property, plant and equipment Depreciation of right-of-use assets Lease expenses Other expenses Pre-operating expenses Other gains and losses Interest on lease liabilities 21 18 19 9,961,893 583,928 22,411 10,767 (7,082,877) (1,061,224) (83,913) (204,694) (724,225) (91,275) (1,040,881) (2,823) (14,581) (292,755) 9,493,774 545,918 27.430 10,316 (6,656,159) (1,077,474) (85,247) (209,769) (749,094) (84.831) (1,063,992) (2,694) (12,719) (303,414) 9 10 11 Loss before tax Income tax expense 12 (20,249) (9,987) (167,955) (21,032) Loss for the year 13 (30,236) (188,987) CONSOLIDATED STATEMENT OF FINANCIAL POSITION AT 31 DECEMBER 2020 NOTES 2020 HK$'000 2019 HK$'000 Non-current Assets Property, plant and equipment Right-of-use assets Investment properties Goodwill Equity instruments at FVTOCI Pledged bank deposits Deferred tax assets Rental and related deposits paid 18 19 21 22 23 24 25 26 645,756 3,762,037 479,890 62,838 19,848 22,417 44,819 201,724 679,741 3,902,352 488,352 94,838 23,598 21,305 46,944 184,349 5,239,329 5,441,479 Current Assets Inventories Trade receivables Other receivables, prepayments and deposits Amounts due from fellow subsidiaries Tax recoverable Time deposits Pledged bank deposits Bank balances and cash 27 26 26 28 889,997 37,809 102,112 62,690 935,949 35,316 83,346 63,995 8,532 327,567 10,751 1.470,515 29 24 30 463,740 10,230 1,537,837 3,104,415 2,935,971 Current Liabilities Trade payables Other payables, accrued charges and other liabilities Lease liabilities Contract liabilities Dividend payable Amount due to ultimate holding company Amounts due to fellow subsidiaries Tax liabilities 31 31 32 31 1,231,199 753,530 711,073 441,548 295 26,998 28,933 5,150 1,250,087 729,068 782,137 409,426 354 28,665 100,979 16,859 33 33 3,198,726 3,297,575 Net Current Liabilities (94,311) (361,604) Total Assets Less Current Liabilities 5,145,018 5,079,875