Cash Flow and Accrual Ratio IN marks I helow for cash flow and chalation for Brush Holdings Limited PAHLE IBRASH HOLDINGS LTD CASHFLOW AND ACCRUAL RATIOS 10791 1992 1993 0.0 0.30 050 013 011 0.05 0.04 089 2130 031 388 004 724 0.91 0.65 0.75 CFO/CD RCFFO DR RCFFOZICI DIF/TCI DIF/EIF (F.EXY-41F/OB-ANINT-DP CPPO/DR-AP-INT-D CFPO/SHF CFFO-INT-PD)/DORDS (CFPO-ANT-DR-AP))/ORDS CA/CL CA/TA TD/TA DEBT/E DPS 0.44 0.12 0.20 046 0.10 0.26 024 002 -0.45 -111 220 -176 1.27 1.28 063 0.68 0.65 0.62 1.72 0.65 0.70 1.84 2.45 200k 23 EPS 35.40 23.0c 0,00 2140 ROA 10.5% 89% ROE 12.5% 843 0.0045 Key: -ve indicates that operations were a net user of cash, that is no cash was provided by operations Table 2 below provides relevant extracts from the statement of cash flow the income statement, and the balance sheet for each of the three years. These information will enable a user to follow the analysis, visually compare the information contained in cach of these summarized financial statements, and form an overall impression of Brash by way of trend analysis ABRASH HOLDINGS LTD - FINANCIAL STATEMENTS (5000) 1991 36,184 (1789) 271 104 1992 (7.54 (6,320) 167 1093 14.254 (5750) 247 31 (34,419) 400 (19.149 2,683 (11,301) 3,728 Cashflow statement Cashtlow from operating activities Interest paid Interest received Dividenda received Cashnow from investing activities Assets purchased Assets sold Cash flow from financing activities Borrowings Debt reptid Shares issued Dividends paid Profit and loss summary Sales Operating income Dividends Retained profits Summarised balance sheet Current assets Non-current assets Current debts- Noncurrent debt Shareholders equity 40,643 (29,000) 10,424 (5,102) 58,467 (37,500) 807 (5,035) 53,671 (53,767) 252 (6,856) 611,331 15,815 6,284 8,837 701,702 12,073 6,519 5.987 659,680 211 2148 (11,291) 192,158 72,661 89,266 25,882 75,242 130,586 75,345 -88,046 29,479 72,439 129,631 61 809 109,575 17.403 55,493 1. Excludes interest said, interest and dividenda received, and other inflows. Other operating callows are exduded trom CHFO since it is considered unrelated to krast's core/principal operating activities. 2. Indudes fued acts, investments and businesses (including goodwill acquired and sold. 3 Excludes provinius Required: Using the information above (in Table 1 and 2) comment on the following: i) Liquidity Position of Brash Holdings Limited in Financial Structure of Brash Holdings Limited (6 marks) iii) Return Ratios of Brash Holdings Limited (6 marks) (6 marks) SIP
