Task
You get the following information regarding the company Kaffekoppen AB:
Fixed assets Closing balance	248,700
Current assets Closing balance *	462 500
* the company sells services and therefore has no inventory
Equity Opening balance	233,000
Equity Closing balance	274,000
Untaxed reserves Opening balance	10,000
Untaxed reserves Closing balance	25,000
Long-term liabilities (interest-bearing) Closing balance	243 000
Current liabilities (non-interest bearing) Closing balance	169 200
Balance sheet total Opening balance	671 200
Balance sheet total Closing balance	711 200
Profit after financial items	41,000
Answer the questions below by calculating the current key figure. Use average capital base! The corporation tax is 22%.
Answer the questions ac below.
a) Calculate and name the key figure that shows the company's ability to pay in the short term.
Calculation:
Answer:
b) Calculate and name the key figure that shows the company's return to the owners.
Calculation:
Answer:
c) The company's management chose not to make a dividend to the shareholders during the year. How had the key figure in task b been affected, provided that a dividend of $ 100,000 had been made during the year? Calculate and enter amounts.
Calculation:
Answer: