details regarding the company while also examining the following headings for the past two years: -

Profitability

Liquidity

Efficiency

Gearing

CAIRN HOMES Workings Answer 2020 Workings Answer 2019 Profitability ROCE PBIT 100 Capital Empl' 15.746 853,793 26,691 866,866 184 3.08 Profit Margin PBIT 100 Turnover 15,746 232,296 26,691 284,637 6.78 9.38 Asset Utilization 232,296 853,793 0.27 284,637 866,866 0.33 Gross Profit Margin Turnover Capital Empl' Gross profit * 100 Turnover Profit Margin x Asset Utilization 9,475 232,296 4.08 51,487 284,637 18.09 Check 1.84 3.08 Liquidity Current Ratio Current Assets Current Liabilities 973,071 143,200 945,952 99,800 6.80 9.48 Acid Ratio C. Assets - Stock Current Liabilities 151,902 143,200 105,465 99,800 1.06 1.06 Working Capital Management Stock Turnover Days Stock 365 Cost of Sales 299,726,685 202,530 1479.911 306.777.755 233,150 1315.80 Debtor Collection Days Trade Drs - 365 Cr Sales 5,330,825 232,296 22.95 4.467.965 284,637 15.70 Creditor Payment Days Trade Crs 365 Purchases (asoume Cos) 15,416,505 202,530 76.12 20,519,570 233,150 88.01 Stock days+Drs Days-Crs Days 1426.74 1243.48 Cash Cycle Days Capital Structure Gearing Loan Capital Total Capital Employed 99,934 853,793 39,569 866,866 0.121 0.05 Interest Cover PBIT Interest Charges 15,746 2,638 26,691 2.472 5.97 10.80