Norts Ltd

Balance sheet Extract

20XX 20XY

$ $

Paid up capital ($1 fully paid shares) 200 000 250 000

Retained profits 10 000 15 000

General reserve 5 000 10 000

Total 215 000 275 000

Total liabilities 85 000 125 000

Total Equities 300 000 400 000

Additional

Profit after tax 30 000 35 000

Dividends 20 000 25 000

Market price of share $1.50 $1.30

Calculate for both years:

(a) Earnings per share

(b) Earnings yield

(c) Dividend yield

(d) Price per earnings ratio