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PoYen Devices Inc and Kejia Computer Ltd are competing businesses Selected data from the financial statements for the two companies for the year ended 31

PoYen Devices Inc and Kejia Computer Ltd are competing businesses Selected data from the financial statements for the two companies for the year ended 31 December 20X2 are shown below Year ended 31 December 20X2 in thousands of Canadian dollars PoYen Devices Kejia Computer Sales revenue 560000 272000 Earnings from continuing operations net of income tax 82900 23200 Net earnings after income taxes 68500 23200 Comprehensive income 74600 16200

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