$($Question $4)$

Financial ratios quantify many aspects of a business and are an integral part of financial statement analysis. Financial ratios are categorized according to financial aspects of the business for which the ratio measures. Based on the bellow table that is financial information of Ash Bhd$.$ for year $2020$ and $2021$;

$\frac{4}{6}$

$\backslash$table$[[$Financial Information $($Extract$)],[,2020,2021$

$20$ Marks

$($Question $4)$

Financial ratios quantify many aspects of a business and are an integral part of financial statement analysis. Financial ratios are categorized according to financial aspects of the business for which the ratio measures. Based on the bellow table that is financial information of Ash Bhd$.$ for year $2020$ and $2021$;

$\frac{4}{6}$

$\backslash$table$[[$Financial Information $($Extract$)],[,2020,2021],[,$RM$\text{'}000,$RM$\text{'}000],[$Current Assets$],[$Cash & Cash Equivalent,$250,000,185,000],[$Account Receivable,$120,000,234,000],[$Inventory$,56,000,68,000],[$Non$-$current assets$],[$Plant$,$ Properties and Equipment,$380,000,235,000],[$Long$-$term investment,$120,000,90,000],[$Total Assets,$926,000,812,000],[$Current Liabilities$],[$Trade payables and accruals,$56,000,43,000],[$Other Payable and accrual,$95,000,32,000],[$Contract Liabilities,$23,000,15,600],[$Non$-$current liabilities$],[$Provision$,3,000,2,500],[$Borrowing$,200,000,450,000],[$Total Liabilities,$377,000,543,100],[$Total Equity,$128,500,335,000],[$Revenue$,550,000,450,000],[$Cost of Sales,$232,000,256,000],[\backslash$table$[[$Earnings before interest and$],[$tax$]],2,500,1,820],[$Basic EPS,$0\mathrm{.}123,0\mathrm{.}125]]$

$($a$)$ Describe Acid Test Ratio, Account Payable Turnover, Net Working Capital, Debt Ratio, Inventory Turnover, and their measurements.

$(10$ marks$)$

$($b$)$ Calculate Acid Test Ratio, Account Payable Turnover, Net Working Capital, Debt Ratio, Inventory Turnover for the year $2021.$

$(10$ marks$)$