Below data extracted from annual report of Nestle (Malaysia) Berhad for the year ended 31 December 2020. You are required to:

1. Compute the current ratio, quick ratio, gross profit margin and net profit margin for the past 2 years (using group figures and calculations based on 2 decimal points) [8 marks]

Statements of Comprehensive Income For the year ended 31 December 2020 Group 2020 RM'000 2019 RM7000 Company 2020 RM 000 2019 RMOOO Note 18 544.490 662,050 5.412,180 (3.446,678) 1,965,502 544.490 662,050 (2.405) (4) Revenue Cost of sales Gross profit Other income Selling and distribution expenses Administrative expenses Other expenses Reversal of impairment loss on trade receivables Results from operating activities Finance income Finance costs Net finance (costs Wincome Share of profit of an equity-accounted associate net of tax Profit before tax Income tax expense Profit net of tax 5.518,076 (3,444,561) 2.073,515 20.960 (977,094 (192.373) (16,399) 3,384 911,993 3,662 (40.663) (37,001) (3.495) (14 (946,492) (211,159) (52.404) 553 756.000 3,538 (35,466) (31,928) 542.081 1,813 658.541 2.465 1.813 2.465 19 22 697 724,769 (172.056) 552.713 733 875,725 (202,812) 672,913 543,894 (434) 543,460 661,006 753) 660.253 Other comprehensive expense, net of taxi Item that may be reclassified to profit or loss in subsequent periods Netloss on cash flow hedges Item that will not be reclassified to profit or loss in subsequent periods Remeasurement loss on defined benefit liability (2.603) (3,429) (1.298) (2.293) 23 (3,901) 15.722) 548,812 552.713 667,191 672.913 543,460 543,460 660,253 660.253 Other comprehensive expense for the year. net of tax Total comprehensive income for the year, net of tax Profit attributable to owners of the parent Total comprehensive income attributable to owners of the parent Earnings per share attributable to owners of the parent (sen) Basic 548,812 667,191 543,460 660,253 24 236 287 | Statements of Financial Position As at 31 December 2020 Group 2020 RMOOO Company 2020 RM000 2019 RM'000 Note 2019 RM 000 Assets Non-current assets Property, plant and equipment Right-of-use assets Intangible assets Investments in subsidiaries Investment in an associate Deferred tax assets Trade and other receivables 5 6 1.423,843 238,238 64,500 1,277,861 254,184 65,795 7 8 188,022 3,000 188,022 3,000 5,614 36,238 9 5,367 34511 15,807 1,653,525 11 13,056 1,781,489 191,022 191,022 Current assets Inventories Trade and other receivables Current tax assets Cash and bank balances 10 11 294,560 408,111 597,270 472,705 548 9.359 1,079,882 551,827 508,097 2,690 10.399 1,073,013 12 294,560 408,111 Assets classified as held for sale 13 1,079,882 1,073,013 294,560 408,111 2,861,371 2.726,538 485,582 599,133 Total assets Equity and liabilities Equity attributable to owners of the parent Share capital Reserves 14 267,500 267.500 267,500 (3,534) 267,500 1931) (3.534) 293.170 557,136 1931) 398,355 664,924 216.507 484,007 329.647 597,147 Reserves Retained earnings Total equity Current liabilities Loans and borrowings Lease liabilities Trade and other payables Current tax liabilities 15 5 16 257,701 31,063 1.480,838 47,227 1,816.829 257,431 28.753 1,321,407 47,159 1.654,750 1,486 89 1.575 1,858 128 1.986 Group 2020 RM 000 2019 RM'000 Company 2020 RM 000 2019 RM 000 Note Non-current liabilities Loans and borrowings Lease liabilities Employee benefits Deferred tax liabilities 15 5 17 9 100,000 162,846 90,592 133,968 487,406 176,823 91.444 138.597 406.864 Total liabilities Total equity and liabilities 2,304,235 2,861,371 2,061.614 2.726,538 1,575 485,582 1.986 599,133