My Love and Girl Ltd is an agro processing company at Kpando. The companys published financial statements for the year ended $31$st December $2008$ are as follows:

Income statement for the year ended $31$st December $2008$

GH

Revenue $90,336$

Cost of Sales $70,002$

Gross Profit $20,334$

Selling, general and administration expenses $4,520$

Profit before tax $15,814$

Taxation $3,734$

Profit after tax $12,080$

Income surplus

Balance at $1/01/085,200$

Profit for the year $12,080$

$17,280$

Dividends: Equity $7,600$

$7\%$ preference $3,150$

Balance as at $31/12/086,530$

Balance sheet as at $31$st December $2008$

Non$-$current assets GH

Property plant and Equipment $183,250$

Net current assets $16,750$

$200,000$

Financed by:

Stated Capital:

Equity shares $($issued at $50$ pesewas per share$)95,000$

$75\%$ preference shares $($issued at $25$ pesewas per share$)45,000$

Income surplus $6,530$

Shareholders funds $146,530$

$8\%$ debentures $53,470$

$200,000$

Additional information

Market price per equity shares as at $31$st December $2008$ was $75$ pesewas. $($Note $100$ pesewas $=$ GH$1).$

You are required to calculate all the financial ratios under each category and explain each of them

Hit: Profitability ratios, Liquidity ratios, Efficiency ratios, Leverage ratios, Investment