Hi Teacher, need some help on this

PART1

Thefollowingareextracts oftheIncomeStatementandBalanceSheet of Universal Ltd.

	2021 (000)	2022 (000)
Non-currentAsset
Vehicle	20.00	18.00
Furniture	8.00	5.00
	28.00	23.00
CurrentAssets
Inventory	4.90	13.70
Receivable	8.80	11.60
BalanceatBank	13.90	11.50
CashInhand	2.60	4.20
Totalcurrent asset	30.20	41.00
CurrentLiabilities	16.70	30.80
	41.50	33.20
Shareholders'equity	20.00	20.00
RetainedProfit	16.00	12.50
Generalreserve	5.50	0.70
	41.50	33.20

Sales	30.00	40.00
Costof Sales	8.00	9.00
NetProfit	16.00	18.50

InvestorsRatios:
DividendPer Share	12Pence	18Pence
NumberofShares Issued	20,000units	20,000units
Averageshareprice	2.50	3.30

Thefollowingratiosindicate thebenchmarkperformanceoftheindustry averagefortheyear2021:

Ratios	Measures
GrossProfit Margin	50percent
NetProfitMargin	45percent
ReceivableCollectionPeriod	30days
EarningPer Share	50pence
DividendYield	3.2percent
PEratio	6.5 times

a. You are required to calculate and show your workings on the following ratios forbothyears:

1. GrossProfitMargin
2. NetProfitMargin
3. CurrentRatio
4. QuickRatio
5. ReceivablesCollectionPeriod
6. EarningsPerShare
7. PriceEarningRatio
8. DividendYield

b. Your management requires you to explain the following category. You are requiredtocalculatetheratioandcriticallycommentonit.Suggestimprovementstotheratios fortheorganisationwherepossible.

1. Profitabilityratio
2. Efficiencyratio
3. Liquidityratio
4. Investor'sRatio
5. Theweakness ofRatio

PART2

Thenetoperationalcashflowsofinvestmentschemes ofCafe andaDiscoasfollows:

Year	Cafe(000)	Disco(000)
0	(82)	(82)
1	20	30
2	30	30
3	40	40
4	40	50
5	50	30

Given that the residual value for Cafe and Disci are18,000 and 22,000 respectively whiletherequiredrate of return is 12%.

Youarerequiredtocalculate,forboth schemes,the:

1. AccountingRateofReturn
2. Paybackperiod
3. Weaknessof theabove investment appraisalmethod

Thanks