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it's an examination question from past years nothing is missing. it is asking uo calculate ration analysis

As financial accountant for Smile Ltd, you are responsible for the preparation of statement of cash flows for the year ended 31 March 2013. The following information is available. SMILE STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2013 2013 2012 Sm Son 327 Non-cwrent assets Property, plant and equipment Current assets Inventories Trade receivables Short term investments Cash at bank and in hand 123 176 95 87 65 30 29 312 293 557 639 20 120 Equity Share capital - $1 shares Share premium Revaluation surplus Retained earnings 30 66 97 367 258 Non-current liabilities 10% Debentures 100 150 Current liabilities 172 149 557 639 INCOME STATEMENT FOR THE YEAR ENDED 31 MARCH 2013 Revenue San 473 (229) Cost of sales (48) Gross profit Distribution costs Administrative expenses Finance income Finance costs Profit before tax Income tax expense Profit for the year Dividends paid in the period 109 32 The following notes are also relevant. 1 Property, plant and equipment Property, plant and equipment held by Smile are items of plant and equipment and freehold premises. During 2013 items of plant and equipment which originally cost $40m were disposed of, resulting in a loss of $6m. These items have a net book value of $28m at the date of disposal. 2 Short term investments The short-term investments meet the definition of cash equivalents per IAS 7 Statement of cash flows. 3 Current liabilities Current liabilities consist of the following. 2013 2012 $m $m Bank overdraft 22 126 70 Trade payables Interest payable Income tax payable 7 3 39 54 172 149 4 10% debentures On 1 August 20X8 $50m of 10% debentures was converted into $50m of $1 ordinary shares. 5 Depreciation The depreciation charge for the year, included in the income statement, was $43m. Required (a) Using the information provided, prepare a statement of cash flows for Smile for the year ended 31 March 2013 using the indirect method. As financial accountant for Smile Ltd, you are responsible for the preparation of statement of cash flows for the year ended 31 March 2013. The following information is available. SMILE STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2013 2013 2012 Sm Son 327 Non-cwrent assets Property, plant and equipment Current assets Inventories Trade receivables Short term investments Cash at bank and in hand 123 176 95 87 65 30 29 312 293 557 639 20 120 Equity Share capital - $1 shares Share premium Revaluation surplus Retained earnings 30 66 97 367 258 Non-current liabilities 10% Debentures 100 150 Current liabilities 172 149 557 639 INCOME STATEMENT FOR THE YEAR ENDED 31 MARCH 2013 Revenue San 473 (229) Cost of sales (48) Gross profit Distribution costs Administrative expenses Finance income Finance costs Profit before tax Income tax expense Profit for the year Dividends paid in the period 109 32 The following notes are also relevant. 1 Property, plant and equipment Property, plant and equipment held by Smile are items of plant and equipment and freehold premises. During 2013 items of plant and equipment which originally cost $40m were disposed of, resulting in a loss of $6m. These items have a net book value of $28m at the date of disposal. 2 Short term investments The short-term investments meet the definition of cash equivalents per IAS 7 Statement of cash flows. 3 Current liabilities Current liabilities consist of the following. 2013 2012 $m $m Bank overdraft 22 126 70 Trade payables Interest payable Income tax payable 7 3 39 54 172 149 4 10% debentures On 1 August 20X8 $50m of 10% debentures was converted into $50m of $1 ordinary shares. 5 Depreciation The depreciation charge for the year, included in the income statement, was $43m. Required (a) Using the information provided, prepare a statement of cash flows for Smile for the year ended 31 March 2013 using the indirect method