Please help answer below question :

1 ) Evaluate the financial prospect of the three operating factories above. What should be the course of action taken of each factories.

2) What are the qualitative consideration that must be taken into account in the decision ?

Manila 18,886,220 Pekan Baru 17,941,431 Haadyai 12,255,100 Branch Revenue Less: Cost of Sales : Net purchases Changes in inventories Cost of Sales Gross Profit Gross Profit percentage |-16,598,078 36,745 16,561,333 3,551,335 18.80% |-16,941,431 35,122 16,906,309 1,035,122 5.77% (12,491,325) 25,234 (12,466,091) -210,991 Fixed Overheads: Staff costs Depreciation Operating expenses Interest expense Allocated HQ overheads Total Overheads |-1,10 -1,106,604 -1,304,604 -274 -1050000 4,570,467 -265,000 |-134,710 |-162 |-950,000 1,653,680 -203,200 |-187,600 -211,445 |-195 |-250,000 852,440 |-1,019,132 -598,558 |-1,043,431 Operating profit Net Profit percentage Other operating income Interest income 852,571 61,770 245,594 45,420 625,600 118,500 Total other income 914,341 291,014 1744,100 Profit before tax |-104,791 -307,544 -299,331 Tax expense