High Acclaim Trading is based in Delhi, from where it has rapidly increased international operations in recent years. A group of influential shareholders recently asked the finance director to review this international business. In turn, he asked Hari Chandrasan from the audit department to collect some data from company records for his presentation, stressing that he wanted to make an impact with his talk. At first Hari was worried by the amount of detail available. The company seemed to keep enormous amounts of data on all aspects of its operations. This ranged from transaction records for the movement of virtually every product handled by the company, to subjective management views that nobody ever formally recorded. Often, there seemed no reason for keeping the data and it was rarely summarised or analysed. Hari did a conscientious job of collecting and summarising data and felt that he had made considerable progress when he approached the finance director and handed over the results in the following table. He explained that 'This table shows some of our most important trading results. We trade in four main regions, and I have recorded eight key facts about the movements between them. Each element in the table shows the number of units shipped (in hundreds), the average income per unit (in dollars), the percentage gross profit, the percentage return on investment, a measure (between 1 and 5) of trading difficulty, potential for growth (again on a scale of 1 to 5), the number of finance administrators employed in each area, and the number of agents. I think this gives a good summary of our operations, and should give a useful focus for your presentation.' To Altica Arerice Asis Europe 85, 75, 14, 7, 3, 2, 20, 3 255, 170, 15, 9, 1, 3, 45, 5 334, 145, 10, 5, 2, 4, 55, 6 25, 60, 15, 8, 3, 2, 12, 2 60, 95, 8, 7, 2, 3, 35, 6 160, 80, 13, 7, 2, 2, 25, 4 From 105, 45, 12, 4, 4. 1, 15, 4 Atrica 45, 75, 17, 3, 4, 1, 15, 3 345, 115, 10, 7, 1, 4, 65, 5 America 85, 70, 8, 4, 5, 2, 20, 4 Asa 255, R5, , 3, 2, 4, 65, 7 405, 125, 8, 3, 2, 5, 70, 8 425, 120, 12, 8, 1, 4, 70, 7 Europe 100, 80, 10, 5, 4, 2, 30, 3 380, 105, 9, 4, 2, 3, 45, 5 555, 140, 10, 6, 4, 1, 10, 8 The finance director looked at the figures for a few minutes and then asked for some details on how trade had changed over the past 10 years. Hari replied that in general terms the volume of trade had risen by 1.5, 3, 2.5, 2.5, 1, 1, 2.5, 3.5, 3 and 2.5% respectively in each of the last 10 years, while the average price had risen by 4, 4.5, 5.5, 7, 3.5, 4.5, 6, 5.5, 5 and 5% respectively. The finance director looked up from the figures and said, 'To be honest I had hoped for something with a bit more impact. Could you work these into something more forceful within the next couple of days? Question: - If you were Hari Chandrasan how would you put the figures into a suitable format for the presentation? - Use payback method under investment appraisal for this study