please provide trend analysis sheet for the given data

20lveys 20case per EXHIBIT 1: INCOME STATEMENT, APRIL 1 TO MARCH 31 (IN E THOUBANDS) 2012-13 2013-14 2014-15 200 1,800 2,000 1,240 780 480 800 4,320 7200 4,800 8,000 2,832 4,800 1,968 3,200 Sales Cash Credit Total sales Cost of goods sold Gross profit Operating expenses: General, administration, and selling expenses Depreciation Interest expenses (on borrowings) Profit before tax (PBT) Tax @ 30% Profit after tax (PAT) 80 100 60 520 156 364 450 400 158 960 288 672 1,000 660 340 1,200 360 840 Source: Company's audited financial statement. EXHIBIT 2: BALANCE SHEET (IN THOUSANDS) 2012-13 2013-14 2014-15 Assets 1,900 2.500 4,700 Fixed assets (net of depreciation) Current assets Cash and cash equivalents Accounts receivable Inventories 40 300 320 100 1.500 1,500 106 2.100 2.250 2.560 5.600 9.156 Total Equity & Liabilities Equity share capital (shares of 310 each) Reserve & surplus Long-term borrowings Current liabilities 200 364 736 260 1.600 1,036 1.236 1,728 2.000 1.876 2.500 2,780 Total 2.560 5.600 9.156 EXHIBIT 3: INDUSTRY AVERAGE OF KEY RATIOS Sector Average Ratio 2.30:1 Current ratio 1. 20:1 Acid test ratio (quick ratio) 7 times Receivable turnover ratio Receivable days 52 days 4.85 times Inventory tumover ratio Inventory days 75 days 24% Long-term debt to total debt 35% Debt-to-equity ratio Gross profit ratio 40% 18% Net profit ratio Return on equity 22% Return on total assets 10% Total asset turnover ratio 1.1 Fixed asset turnover ratio 2 Current asset turnover ratio 3 Interest coverage ratio (times 10 interest earned) Working capital turnover ratio 8 Return on fixed assets 24%