Extracts for calculating, comparing, and evaluating ratios $($profitability$)$ using range of measures and benchmarks $($horizontal and vertical analysis$)$ based on financial statements:

Data to calculate profitability ratios

Balance Sheet $($figures in OMR$)$

Moon Ltd$.$ Sun Ltd$.$

Noncurrent $($fixed$)$ assets $121306800$

Current assets

Receivables $800013000$

Inventory $66206950$

Total assets $2675026750$

Share capital $160003000$

$10\%$ Loan $5,00017,000$

Current liabilities $($payables$)57506750$

Total Liabilities $+$ Equity $2675026750$

Income Statement $($figures in OMR$)$

Moon Ltd$.$ Sun Ltd$.$

Sales revenue $3000025000$

Less: Cost of sales $600010000$

Gross profit $2400015000$

Less: Expenses $50002000$

Profit before interest & tax $1900013000$

Less: Interest $175150$

$1882512850$

Less: Tax @ $10\%18831285$

Profit after tax $1694311565$