NA2SAM Ltd has been operating over the past 20 years. Below are extracts of the financial statements for some relevant years.

NA2SAM Company Ltd.

Income Statement for the year ended December 31
	2017	2016
	GH000	GH000
Sales	384,000	255,000
Cost of Sales	(198,000)	(125,000)
Gross Profit	186,000	130,000
Dividend	100	192
Less Expenses:
Interest	9,800	6,000
Discount allowed	200	400
Bad Debt	60	150
Wages & Salaries	124,000	119,000
	134,160	125,742
Profit Before Tax	51,840	4,258
Tax Expense	18,000	3,000
Profit After Tax	33,840	1,258

	2017	2016	2015
	GH000	GH000	GH000
Cash	55,200	63,800	79,500
Accounts Receivable	92,060	95,960	86,582
Dividend receivable	60	80	50
Inventory	107,300	112,400	135,500
Investment	10,000	8,000	6, 000
Plant and Equipment	149,000	104,800	96,400
Accumulated Depn.	(43,000)	(40,000)	(32,000)
	350,620	329,040	360,032
Accounts Payable	41,000	56,000	45,500
Accrued Wages & Salaries	26,200	5,500	2,500
Bank Interest in Arrears	1,500	2,500	6,200
Corporate Tax Payable	18,000	5,000	9,000
Dividend Payable	20	40	32
Bank Loan	88,000	115,000	158,600
Paid-Up Capital	100,000	80,000	70,000
Retained Earnings	75,900	65,000	68,200
	350,620	329,040	360,032

Additional Information:

i. Ninety percent of total sales of NA2SAM constitutes credit businesses.

ii. Eighty percent of the purchases are on credit.

iii. Five percent of the cost of sales of represents the salaries of factory staff.

iv. Ninety-five percent of the accounts payable and receivables relates to trading.

v. The company pays dividend to shareholders every year.

You are required to:

a) Re-state the financial statement of NA2SAM Company Ltd for the relevant years, showing the distribution of NA2SAM economic value added.

b) Based on the above (a), evaluate the performance of NA2SAM Ltd over the years in the context of sustainability.