Calculation of relevant liquidity and asset management ratios; Detailed workings were provided.

Company name Nestle

Statement of Financial Position

Year $2020$

Assets

Non$-$Current Assets

Property, plan and equipment $1,423,843$

Right of us asset $238,238$

Intangible assets $64,500$

Investment in subsidiaries $-$

Investment in associate $5,614$

Defferred tax assets $36,238$

Trade and other receivables $13,056$

Total $1,781,489$

Current assets

Inventories $597,270$

Trade and other receivables $472,705$

Current tax assets $548$

Cash and bank balances $9,359$

Total $1,079,882$

Assets classified as held for sale $-$

Total $1,079,882$

Total Assets $2,861,371$

Equity and liabilities

Equity attributable to owners of the payment

Share capital $267,500$

Reserve $(3,534)$

Retained earnings $293,170$

Total equity $557,136$

Current liabilities

Loan and borrowings $257,701$

Lease liabilities $31,063$

Trade and other payables $1,480,838$

Current tax liabilities $47,227$

$1,816,829$

Non$-$current liabilities

Loan and borrowings $100,000$

Lease liabilities $162,846$

Employee benefits $90,592$

Deferred tax liabilities $133,968$

$487,406$

Total liabilities $2,304,235$

Total equity and liabilities $2,861,371$

Statement of comprehensive income

Revenue $5,412,180$

Cost of sales $(3,446,678)$

Gross profit $1,965,502$

Other income $-$

Selling and distribution expenses $(946,492)$

Administrative expenses $(211,159)$

Other Expenses $(52,404)$

Reversal of impairment loss on trade receivables $553$

Results from operating activities $756,000$

Finance income $3,538$

Finance cost $(35,466)$

Net finance $($cost$)/$ income $(31,928)$

Share of profit of an equity$-$accounted associate, net of tax $697$

Profit before tax $724,769$

Income tax expense $(172,056)$