Give the following base on the Statement of Financial Position and Statement of Comprehensive Income:

1. Current Ratio

2. Quick Ratio

3. Solvency Ratio

4. Debt Ratio

5.Debt-to Equity Ratio

6. Interest Coverage

7. Asset to Equity Ratio

8. Gross Profit Margin

9. Net Profit Margin

10. Return on Assets

11. Return on Equity

2 ABC CORPORATION STATEMENT OF FINANCIAL POSITION DECEMBER 31, 2018, 2017 AND 2016 2018 2017 2016 7 SALE OF GOODS 817,451,653 909,307,272 1, 199,851,267 COST OF GOODS SOLD 531,873,085 634,243,432 886,279,060 10 GROSS PROFIT 285,578,568 275,063,790 313,572,207 11 12 OTHER OPERATING INCOME (EXPENSE) 13 Other operating expenses (139, 119, 109) (143,383,683) (171,764,545) 14 Other operating income 6,459, 123 7,041,338 5,590,911 15 16 (132,659,836) (141,37,345) (165, 173,634) 17 19 OPERATING PROFIT 152,918,532 133,716,445 147,398.573 19 20 EQUITY IN NET INCOME (LOSSES) OF ASSOCIATES (45,411,376) 718,771,870 6,034,599) 21 22 FINANCE COSTS (89,574, 153) (123,861,653) (135,006,687) 23 24 FINANCE INCOME 6,817. 184 6,721, 104 20,436,209 25 26 GAIN ON SALE OF INVESTMENT IN A SUBSIDIARY 192,691,614 27 29 GAIN ON SALE OF INVESTMENT PROPER TIES 2.423.634 29 20 PROFIT BEFORE TAX 216,341,851 735,347,863 29,317,230 31 32 TAX EXPENSE 48,735,926 21, 158, 199 34 NET PROFIT 167,605,925 714, 189,664 72,853, 184 35 36 OTHER COMPREHENSIVE INCOME (LOSS) Item that will not be redasaified subsequently to profit or loss: Remes uarements of post-employment defined benefit obligation 1,569,457 (2,301,477) 157,623 41 Tax income (expense) 890.434 47 .287 42 Other Comprehensive Income (Loss) 885,621 (1,611,013) 110,336 44 45 46 TOTAL COMPREHENSIVE INCOME 168,491.545 712,578,651 22,963,520ABC CORPORATION STATEMENT OF FINANCIAL POSITION DECEMBER 31, 2017 AND 2018 2018 2017 2018 2017 ASSETS LIABILITIES AND EQUITY CURRENT ASSETS CURRENT LIABILITIES 10 Cash 184, 591,782 185, 265,822 Loans payable 1, 211, 079, 144 1, 840, 140, 828 11 Trade and other receivables - net 456, 318,578 701, 953,422 Trade and other payables 219, 508, 452 171, 964, 175 12 Inventories - net 753, 561,285 871, 593,037 Income tax pay able 3, 994, 726 13 Prepayments and other current assets 23, 815,165 51, 795,310 Lease liabilities 26, 033, 716 14 15 Total Current Assets 1, 418, 286,8 10 1,810, 607,591 Total Current Liabilities 1,434, 582, 322 2,038, 138, 719 17 NON-CURRENT ASSETS NON-CURRENT ASSETS Investments in Associates and in a subsidiary 3, 476, 057,913 3,522, 469,289 Post-employ ment defined benefit obligation 7, 851, 052 9, 019, 095 19 Investment Properties 625, 700,346 625, 700,346 Loans Payable 333, 040, 884 Property and Equipment - net 40, 759,471 11, 601,016 21 Right-of use assets - net 25, 732,891 51, 465,782 Total Non-current Liabilities 7, 851, 052 342, 059,979 22 Deferred tax assets - net 1, 774,826 2, 403,246 23 Other non-current assets - net 1, 445, 737,959 1, 424, 471,724 Total Liabilities 1, 442, 433, 374 2,380, 198, 698 24 25 Total Non-current Assets 5, 615, 763,406 5,638, 111,403 EQUITY 26 NON-CURRENT ASSETS HELD FOR SALE 388, 705,000 Capital stock 1,549, 999, 999 1,549, 999, 999 Additional paid-in capital 2, 242, 794, 207 2, 242, 794, 207 29 TOTAL ASSETS 7,034, 050,2 16 7,837, 423,994 Revaluation reserves (3,195,087) (4,080,708) 30 Retained Eamings 1, 802, 017, 723 1, 668, 511, 798 31 32 Total Equity 5, 591, 616, 842 5, 457,225, 296 33 34 TOTAL LIABILITIES AND EQUITY 7,034, 050,216 7,837, 423,994 35