Summary financial information for SIMOS CO is given below, covering the last two years.

2010 2011

Market Share Price	1.50		2.00
Balance Sheets
Fixed Assets		600,000		400,000
Current Assets:
Stock	100,000		100,000
Debtors	80,000		80,000
Cash	20,000		120,000
	200,000		300,000
Current Liabilities: (includes proposed dividends)	(176,000)	24,000	(153,000)	147,000
		624,000		547,000
Capital and Reserves
Ordinary 1 shares		560,000		300,000
Preference 1 shares (6%)				50,000
Reserves P&L a/c		4000		97,000
8% Debentures		60,000		100,000
		624,000		547,000
Income Statements:
Sales		1,040,000		698,000
Cost of Sales		728,000		193,000
Gross Profit		312,000		505,000
Expenses (includes debenture interest)		236,800		405,000
Net Profit Before tax		75,200		100,000
Tax		17,200		23,000
Profit Before Dividends		58,000		77,000
Dividends
- Ordinary		28,000		32,000
- Preference				8,000
Retained Profit		30,000		37,000

Required

Evaluate the company's performance from the viewpoint of the shareholder. Ignore working capital.

Your answer should use appropriate ratios, including ROCE, Operating profit margin, Gearing ratio, interest cover, EPS and PE ratio.