Justin Welch is the Director of Finance at Bi-Flo; he will tell you that our biggest operating costs are in manufacturing and raw materials. Look Bi-Flos balance sheet to better understand our financial position.

1. Calculate Bi-Flos working capital, Current ratio, Liquid ratio and Return on Capital Employed.
2. What do the results for question 1, say about the financial position of the business? Explain your answer.

BI-FLO BALANCE SHEET