Past Mid Term Test Consolidated Statement of Financial Position (extracted) 30 June 2016 30 June 2015 HKS'M HKSM ASSETS AND LIABILITIES Non-current assets Property, plant and equipment 1,960 978 Land prepayments 1.154 80 Investment property 185 106 Deposits on Plant, Property & Equipment 1,258 136 4.557 1,300 Current assets (extracted) Inventories 3,260 865 Trade receivables 6.130 2,808 Financial assets at fair value through profit or lose 835 105 Prepayments, deposits and other receivables 43 11 Pledged bank deposits 3,790 1,761 Cash and cash equivalents 3.403 2.037 17,461 7,587 Current liabilities (extracted) Trade payables 2,133 972 Bank loans 6.137 342 Amounts due to related companies 1,135 725 Provision for income tax 126 98 9.531 2,137 Net current assets (per account) 3.290 3.619 Total assets less current liabilities 7.997 5,215 EQUITY Share capital 170 153 Reserves 6,465 3.254 Total equity 6.635 3.409 Current Ratio 1.82 3.60 Acid Ratio 1.54 3.33 Current Asset / Total Asget 0.75 0.83 Property, Plant & Equipment / Total Asset 0.25 0.33 Gross Margin 16.02% 11.70% Net Margin 7.65% 7.95% Return on Assets 8.01% 13.91% Return on Equity 25.30% 27.26% Debt / Equity 20.53% 52.97% Earnings per Share 18.2 cents 16.4 cents