The following are extracts of the Income Statement and Balance Sheet of Loyd plc.

	2020 (000)	2021 (000)
Non-current Asset
Vehicle	20.00	18.00
Furniture	8.00	5.00
	28.00	23.00
Current Assets
Inventory	4.90	13.70
Receivable	8.80	11.60
Balance at Bank	13.90	11.50
Cash In hand	2.60	4.20
Total current asset	30.20	41.00
Current Liabilities	16.70	30.80
	41.50	33.20
Shareholders equity	20.00	20.00
Retained Profit	16.00	12.50
General reserve	5.50	0.70
	41.50	33.20
Sales	30.00	40.00
Cost of Sales	8.00	9.00
Net Profit	16.00	18.50

Investors Ratios:
Dividend Per Share	12 Pence	18 Pence
Number of Shares Issued	20,000 units	20,000 units
Average share price	2.50	3.30

The following ratios indicates the benchmark performance of the industry average for the year 2021:

Ratios	Measures
Gross Profit Margin	65 percent
Net Profit Margin	55 percent
Receivable Collection Period	68 days
Earning Per Share	50 pence
Dividend Yield	3.2 percent
PE ratio	6.5 times

You are required to calculate the following ratios for both years:

1. Gross Profit Margin
2. Net Profit Margin
3. Current Ratio
4. Quick Ratio
5. Receivables Collection Period
6. Earnings Per Share
7. Price Earning Ratio
8. Dividend Yield

b. Prepare a report to the management on the following category of the ratios:

(i) Profitability

(ii) Efficiency

(iii) Liquidity

(iv) Investors Ratio

PLEASE ANSWER PART B, NOT PART A. THANK YOU. PART A ALREADY SOLVED. THANK YOU