Question 6

The following information has been extracted from the financial statements of Boruc Ltd:

	2019	2018
Revenue	6,428	6,606
Cost of Sales	5,766	5,902
Expenses	420	480
Interest	14	20
Taxation Paid	60	80
Inventory	800	900
Accounts Receivable	550	500
Accounts Payable	840	900
Non-Current Liabilities	2,000	2,000
Non-Current Assets	2,300	2,380
Equity	1,150	1,280
Cash at Bank	400	470
Accruals	60	70

Required:

1. For both years (2019 and 2018), calculate 9 ratios for Boruc Ltd, based purely on the information given above, and identify the category into which each of those 9 ratios normally resides.

(12 marks)

2. Calculate the percentage growth increase in each of your chosen 9 ratios in part (a) above

(6 marks)