1. A world-leading producer of solar panels, Solaris BV, has enjoyed increased demand for its products in recent years. You are a finance professional who has been asked to perform a thorough analysis of Solaris. Your first step is to complete the companys financial statements by adding the missing information indicated by letters A-E.

Solaris Plc Income Statement at 31 March (EUR millions)	2020	2019
Sales	50.7	33.9
Cost of sales	25.2	15.0
Gross profit	25.5	18.9
Operating expenses	A	2.7
Depreciation	0.4	0.4
Operating profit	21.8	15.8
Interest expenses	4.8	2.5
Profit before tax	17.0	13.3
Taxation	2.4	2.7
Net Income	14.6	B

Solaris Plc Statement of financial position at 31 March (EUR millions)	2020	2019		2020	2019
Cash and short-term investments	14.4	16.8	Trade payables and other current liabilities	11.1	6.0
Accounts receivable	6.0	3.6	Total current liabilities	11.1	6.0
Inventories	C	1.2	Non-current borrowings and bonds	609.0	294.0
Other current assets	0.3	0.3	Total non-current liabilities	609.0	294.0
Total current assets	21.9	21.9	Total liabilities	620.1	300.0
Land	0.3	D	Share capital	120.0	120.0
Plant and machinery	738.9	413.7	Retained earnings	21.0	E
Total non-current assets	739.2	414.0	Total equity	141.0	135.9
Total assets	761.1	435.9	Total liabilities and equity	761.1	435.9