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- Qvveex 10) smart Toys Plc Smart Toys Plc is a UK incorporated company focussing on the manufacture and retail of STEM educational toys for children. The company has been successful with its existing product range and had the following results for the past 2 years Summarised Income Statements for Smart Toys Plc 2023 and 2024 Sales Revenue Cost of sales Gross profit Operating profit before Tax Current Assets inventories Trade Receivables Bank and short term investments 2022 2 025.000 1 425 ooo 600,000 (100.000) 500,000 2023 2 650.000 1 800 ooo 850,000 (200.000) 650 ooo for Smart To include the fol 2021 60.000 150000 12,000 2022 60.000 150,000 12.000 Current LlabiliES Ogyres for include the folbw 2021 85,000 22,000 85,000 2023 70.000 200,000 4.500 023 99.000 17.000 3 000 The questions wa cover the company's fohwing concerns Take a more detailed look at its financial performance Consider investing in some new machinery (a capital investment decision process) Look at Cost Volume Profit analysis on a new product Consider tte concepts ard impact of operating gearing and finance Assess tt-e budget against results of one of its departments Prepare a cash flow for a new department Further information and detailed questions will be provided in the in class test Note: this company and figures are fictitious and are for the purposes of this case Study only. uuna tnrormauon Smart Toys Plc Smart Toys Plc is a UK incorporated company focussing on the manufacture retail of STEM educational toys for children. The company has been successful with its existing product range and had following results for the past 2 years Summarised Income Statements for smart Toys Plc 2022 and 2023 Sales Revenue Cost of sales Gross Profit Operating ex ses Profit before Tax 2022 1 425 ooo 600.000 (100,000) 500,000 2023 1 800 ooo 850,000 (200.000) 650,000 "Stion : Finarrial Analysis the inforrnatn contai-.od case study. ttz 2022 and 2022: (5 Marks) Gross Profit pcenta90 profit Return on C.O (ROCE) (b) Cab-date an emciency md a iqu*fty br ccmoany 2022 2023 (S Marks) (c) Evaluate the 2023 useu resa.&s cab_iated in (a) (b) (10 Marks) (d) evaluate potential of Raths in a pedomance. (5 mafis) Tot*2S mugs Current Assets ures for Smart To include the followi 2021 Inventories Trade Receivables Bank and short term investments 60.000 150,000 12,000 Current Liabilities ures for Smart To Trade pa ables Accruals Bank Overdraft 2021 85,000 22,000 5,000 60,000 150,000 12,000 include the followin 2022 85.000 22,000 5 ooo 2023 70,000 200,000 4,500 2023 99,000 17,000 3,000 Note: this company and figures are fictitious and are for the purposes of this case study only.