1. Extracts of the P&L and Balance Sheet of Alpha PLC are as follows (All figures in $ mn):

Profit & Loss Statement for the year ended 31^st March

	2021	2020
Sales	350	300
Less Cost of Sales	(200)	(175)
Gross Profit	150	125
Less Expenses	(50)	(60)
Profit before interest	100	65
Less Interest Expenses Profit Before Tax Less - Tax Profit After Tax	(20) 80 (10) 70	(20) 45 (15) 30

Balance Sheet as at 31^st March

	2021	2020
Fixed Assets	300	350
Current Assets Stocks	400	200
Stocks	50	50
Total Assets	750	600
Liabilities	400	300
Equity	350	300
Total Liabilities	750	600

Price of a share - $ 10.00. Number of shares issued 100,000

Compute 2 profitability ratios, 2 liquidity ratios, 2 efficiency ratios and P/E ratio.

Interpret your answers.