IV$-$Extracts for calculating, comparing, and evaluating ratios $($profitability$)$ using range of measures and benchmarks $($horizontal and vertical analysis$)$ based on financial statements:

$\backslash$table$[[$Data to calculate profitability ratios$],[$Balance Sheet $($figures in OMR$),],[,$Moon Ltd$.,$Sun Ltd$.],[$Noncurrent $($fixed$)$ assets,$12130,6800],[$Current assets,,$],[$Receivables$,8000,13000],[$Inventory$,6620,6950],[$Total assets,$26750,26750],[$Share capital,$16000,3000],[10\%$ Loan,$5,000,17,000],[$Current liabilities $($payables$),5750,6750],[$Total Liabilities $+$ Equity,$26750,26750],[$Income Statement $($figures in OMR$),,],[,$Moon Ltd$.,$Sun Ltd$.],[$Sales revenue,$30000,25000],[$Less: Cost of sales,$6000,10000],[$Gross profit,$24000,15000],[$Less: Expenses,$5000,2000],[$Profit before interest & tax,$19000,13000],[$Less: Interest,$175,150],[,18825,12850],[$Less: Tax @ $10\%,1883,1285],[$Profit after tax,$16943,11565]]$