Balance Sheet Fea/os/2021 22/06/2020 29/06/2010 boroazona 01/07/21 E Millions) E (Millions) E (Milions) E (Milona) e Milon Assets: Non-Current Assets Property. Plant & Equipment: 424.60 458.70 380.60 198,60 1952 Intangible Assets 14.80 22.70 27.30 28.60 27.5 Investment Properties la nda n/a ne Investments wa n/a n/a na N Other Financial Assets wa a a Other Non-Current Assets: 11.70 580 1.80 1.40 0.3 45110 487.20 209.70 228.60 223.0 Current Assets Inventories: 172.40 118.20 15770 154.70 165.3 11080 15.60 25.00 23.00 28.4 Trade and Other Receivables Cash at Bank & in Hand 128.00 90.00 19.00 15.00 17.4 Va inla IM Current Asset investments Other Current Assets 2.80 5.00 5.10 2.80 11 315.60 228.80 207.40 196.40 2102 Other Assets: va ina Ina N Total Assets 766.70 716.00 41710 425.00 433.2 Liabilities: Current Liabilities: Borrowings: 49.00 48.00 n/a nda Other Current Liabilities: 188.90 179.80 149.80 110.30 1405 235.90 227.80 149.80 110.30 160.5 Net Current Assets wa ana anla ER Non-Current Liabilities: Borrowings 244.30 311.00 44.30 139.00 139.5 Provisions 4.50 3.80 170 2.70 17 Other Non-Current Liabilities 0.80 wa 35.50 38.30 414 249.60 314.30 81.50 160.00 182 Other Liabilities na wa nia nia Total Liabilities: 485.50 542.60 231:30 290.30 323 Net Assets 281.20 173.40 185.80 134.70 110 Capital & reserves Share Capital 200 2.00 2.00 2.00 2.0 Share Premium Account 160 1.60 1.60 1.60 1.6 Other Reserves 38.90 48.50 48.20 48.00 42.5 Retained Earnings 238.70 121.30 134.00 85.10 14.0 Shareholders Funds 28120 173.40 185.80 13470 110 Minority Interests / Other Equity Na na n/a n/ nu Other Current Liabilities: 188.90 179.80 149.80 110.30 1405 235.00 227.80 149.00 110.30 140.5 Net Current Assets /a ta Non-Current Liabilities: Borrowings: 244.30 31100 4430 139.00 139.5 Provisions 450 3.10 1.70 2.70 12 Other Non-Current Liabilities: 0.80 no 35.50 38.30 414 249.80 314.80 81.50 180.00 1826 Other Linbilities: nila va n/a n/a Total Liabilities 48550 542.80 231.30 250.30 323.1 Net Assets 28120 12.40 185.80 134.70 1101 Capital & reserves 2.00 2.00 2.00 2.00 20 Share Capitat Share Premium Account 180 160 1.80 1.80 16 Other Reserves 38.30 4850 45.20 48.00 425 238.70 121.30 134,00 85 10 64.0 Retained Earning Shareholders Funds 28120 173.40 185.80 134.70 110.1 Minority interests / Other Equity na wa wa n/a a Total Equity 28120 173.40 185.89 134.70 110.1 Set 3 Project Tasks: Ratios (Week 5) Decide among the group who is responsible for undertaking each of the following four tasks. Unless otherwise stated, the word-length for each task should be a maximum of 500 words. (minimum= 450 words) 1. Use the financial statements of the company to calculate the gross profit margin for the last three years. Show the calculations and provide an assessment of the trend in the company's gross margin that pinpoints reasons for any changes. The financial statement used in computing the gross profit margin is the income Statement - Define the ratio Write the formula Calculate the ratio for three years ( 2018, 2019, 2020) - table form Pinpoint the changes in the ratio and state the reasons for the changes Make a line graph showing the changes
