STATEMENT OF PROFITILOSS OF HYPER TECHNOLOGIES LTD FOR THE YEAR ENDED 31 MARCH 2021 (R IN MILLIONS) Sales 142 000 Cost of goods sold 86 300 Depreciation 7 200 Earnings before interest and tax 48 500 Interest paid 3 500 Earnings before tax 45 000 Tax (28%) 12 600 Net income after tax 32 400 Dividends paid Addition to retained earnings 12 960 19 440 1 60 900 16 500 77 400 STATEMENT OF FINANCIAL POSITION OF HYPER TECHNOLOGIES LTD AT 31 MARCH 2021 (R IN MILLIONS) ASSETS EQUITY AND LIABILITIES Non-current assets Owners equity Net plant and equipment 82 300 Share capital Retained earnings Current assets Total equity Inventory 18 200 Accounts receivable 23 300 Non-current liabilities Cash 10 000 Long-term debt Total current assets 51500 Current liabilities Accounts payable Short-term debt Total current liabilities Total assets 133 800 Total equity and liabilities 35 000 16.400 5 000 21 400 133 800 Opening inventory ER24 000 current share price of R76.13 Kamings per shane = 3.5 11 Calculate the 2021 operating cash flow (OCF)? 1.2 Calculate the 2021 times interest earned ratio? 1.3 Calculate the interest percentage that Hyper Technologies pays on its long-term loan with Absa Bank? 14 Calculate the 2021 equity multiplier? 15 Calculate the 2021 net profit margin? 1.6 Calculate the dividend payout ratio (percentage) of Hyper Technologies? 1.7 Calculate the 2021 price/earnings (P/E) ratio