John the director of Stricka Ltd., is very pleased with his recently completed financial results which show that a planned 20% increase in turnover has been achieved. The summarized results relating to the last three financial years are as follows:

Year ended 30 September 2012 2013 2014

Sales revenue 90,000 100,000 120,000

Cost of sales (74,000) (75,000) (92,000)

Gross Profit 16,000 25,000 28,000

Operating expenses (3,000) (5,000) (6,000)

Net Profit 13,000 20,000 22,000

As at 30 September 2011 2012 2013 2014

Non-current assets:

Property plant and equipment 155,000 165,000 190,000 206,000

Accumulated depreciation (42,000) (45,000) (49,000) (53,000)

113,000 120,000 141,000 153,000

Current assets:

Inventories 3,000 4,000 7,000 30,000

Accounts receivables 14,000 19,000 15,000 10,000

Balance at bank 2,000 1,000 3,000 -

19,000 24,000 25,000 40,000

Current liabilities:

Accounts Payable 5,000 4,000 6,000 9,000

Bank overdraft - - - 2,000

5,000 4,000 6,000 11,000

Non-current liabilities

Bank loan 2,000 2,500 1,800 1,200

John has been invited recently to invest 150,000 for a 5 year fixed term in government loan securities earning interest at 12.5% per annum. Notwithstanding his response to these financial results, John is a very cautious person and therefore has asked a financial consultant for a report.

Required:

A schedule of the following categories of accounting ratios or measures of resource utilization covering each of the three years ended 30 September of Stricka Ltd.

Profitability ratio

Activity or efficiency ratio

Gearing ratio

Liquidity ratio

As financial consultant prepare a report to John on the financial results of Stricka Ltd.