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DAHU PIC is a large chain of convenient stores. The financial statements for DAH pic are given below. Income statement for the year ended 31 December 2020 2019 $m. Sm. Revenue 100,000 90,000 Cost of sales 65.000 60.000 Gross profit ross 35,000 30,000 . Selling and distribution expenses 3,200 3,000 Administrative expenses 5.000 5.300 Operating profit 26.800 21.700 Interest expense 1.900 400 Profit before taxation 24,900 21,300 Income tax expense 4.980 4.260 Net profit 19.920 17.040 Statement of financial position as at 31 December 2020 2019 Sm. Sm. ASSETS Non-current assets Land and buildings 38,500 40,000 Equipment 31,000 33.000 69,500 73,000 Current assets Inventories 5,000 5,500 Trade receivables 3.000 2.500 Cash 7.000 6,000 15,000 14,000 Total assets 84,500 87,000 EQUITY AND LIABILITIES Equity Share capital Additional paid-in capital Retained earnings Total equity 4,000 35.000 6,000 45,000 4,000 35,000 8,000 47,000 28.000 28.000 Non-current liabilities Long-term borrowings Current liabilities Trade payables Short-term borrowings 5,000 6,500 11.500 84,500 6.000 6.000 12.000 87,000 Total equity and liabilities 1. Calculate and present the following ratios for the year 2020: a) Total assets turnover 1.18 times b) Average inventory turnover period 19.05 days c) Average settlement period for trade receivables 10.04 days d) Average settlement period for trade payables 32.23 days e) Net profit margin 19.92% f) Gross profit margin 35% g) ROA 23,57% h) ROE 44.27% i) Current ratio 1.30 times j) Quick ratio 0,87 times k) Debt-to-equity ratio 0.88 times 1) Interest cover ratio 14.10 times 2. Using the ratios calculated in (1) and ratios below, compare the performance of DHHT plc between 2020 and 2019. Industry 2019 2018 average 1.14 28.30 10.00 1.12 26.001 9.80 26.50 18.50% Total assets turnover (times) Average inventory turnover period (days) Average settlement period for trade receivables (days) Average settlement period for trade payables (days) Net profit margin Gross profit margin ROA ROE Current ratio (times) Quick ratio (times) Debt-to-equity ratio (times) Interest cover ratio (times) 28.00 18.93% 33.33% 21.50% 38.40% 1.17 31.50% 20.80% 36.70% 1.1 1.30 27.00 10.00 29.00 18.00% 32.00% 22.00% 40.00% 1.2 0.8 0.55 30 0.71 0.60 54.25 0.6 0.571 56 3. Evaluate the performance of DHHT over time using financial ratios with reference to relevant benchmarks above. 4. Critically evaluate financial statements to assess organisational performance using a range of measures and benchmarks to make justified conclusions