Alpha plc & Beta plc are two companies operating in the same business sector. Their recent financial statements are as follows:
Statement of financial position at 31 December 2020
	Alpha plc	Beta plc
	m	m
Non-current assets	566	820
Current assets:
- Inventory	280	320
- Trade receivables/debtors	180	166
Total assets	1026	1306
Liabilities
Current liabilities
- Trade payables/creditors	164	300
- Bank overdraft	38	234
- Corporation tax	40	34
	242	568
Non-current liabilities	200	0
Total liabilities	442	568
Equity
Share capital (1 share each)	330	510
Retained profits	254	228
	584	738
	--------	--------
Total liabilities and equity	1026	1306
Income statement for the year ended 31 December 2020
	Alpha plc	Beta plc
Sales	1,600	1,280
Cost of sales	1,300	956
Gross profit	300	324
Operating expenses	156	198
Operating profit	144	126
Finance expenses	18	12
Profit before tax	126	114
Tax	40	34
Profit after tax	86	80

Additional notes:

1. During the year Alpha plc proposed and paid a total dividend of 41M and Beta plc proposed and paid a total dividend of 38M.
2. The price of each share at 31 December 2020 was 4.25 for Alpha plc and 3.26 for Beta plc

Question

Calculate the following ratios, to one decimal place, for the two companies:

1. Dividend cover
2. Price-earnings ratio
3. Earnings yield
4. Market/Book ratio