Qatar & Swiss Foods have the following Financial Statements (all figures in $)

Income Statement for the Year ended 31st Dec, 2018.

000

000

000

000

Revenue

284

305

Cost of Sales

(155)

(151)

Gross Profit

129

154

Expenses

Administration

(24)

(37)

Selling & Distribution

(35)

(53)

Depreciation

(9)

(68)

(12)

(102)

Operating Profit

61

52

Financial Charges

(10)

(5)

Net Profit

51

47

Balance Sheet as at 31st Dec, 2018

000

000

000

000

Non Current Assets - Net

245

419

Current Assets

Inventory

91

293

Receivables

46

75

Bank

64

201

15

383

Total Assets

446

802

Equities & Liabilities

Equity

Share Capital & Reserves

Share Capital

150

250

Retained Earnings

108

258

177

427

Non Current Liabilities

10% Loan Note

100

50

Current Liabilities

88

325

446

802

Requirements

i. Compute the following Ratios and briefly comment about the each companys performance. (Limit Your calculations & comments to max. 3 Ratios under each category): (15)

Profitability

Liquidity

Working Capital Efficiency

Solvency

Investors

ii. Briefly describe what each of the following Financial Statements describe (5)

Income Statement

Balance Sheet

Cash Flow Statement

Qatar& Swiss Foods have the following Financial Statements (all figures in S) InFe statement for the Year ended 31st Dec, 2018. Revenue Cost of Sales Gross Profit 284 155) 129 305 (151) 154 Selling & Distribution Operating Proft Financial Charges 61 (10) 51 52 Net Profit 47 Balance Sheet as at 31* Dec, 2018 on Curreat Assets-Net Current Assets 245 419 91 46 293 Receivables 201 15 383 Total Assets 446 Equities & Liabilities Share Capital & Reserves Share Capital Retained Eamings 150 28 177 427 n Cureat Liabilities 10% Loan Note 100 Current Liabilities 802