The following are the accounts of United Forward Trading Limited, a company that engages in Shipping and container services for the years ended 31 December 2014 and 215 respectively.

Statements of Comprehensive Income for the Years ended 31 December 2015 and 2014:

	2015	2014
	$000	$000
Profit before interest and Tax	7,900	4,500
Interest Expenses	450	300
Profit before Tax	7,450	4,200
Taxation	730	520
Profit after Tax	6,720	3,680
Dividends paid	500	500
Retained Profit	6,220	3,180

Statements of Financial Position as at 31 December 2015 and 2014

	2015	2014
	$000	$000
Non- Current Assets (Written down value)	7,350	6,600
Current Assets:
Inventories	2,900	2,300
Receivables	6,700	3,500
	9,600	5,800
Total	16,950	12,400

Creditors: Amounts due within one Year:

	2015	2014
	$000	$000
Trade Payables	2,600	2,200
Taxation	550	450
Bank	1,370	650
	4,520	3,300
Total assets less current liabilities	12,430	9,100

Creditors: Amount due after more than one Year:

	2015	2014
	$000	$000
10% Debentures (2012-2017)	2,500	2,500
Total Assets	14,930	11,600

Capital & Reserves

	2015	2014
	$000	$000
Share Capital Ordinary Shares of 50c each fully paid	5,000	5,000
Share Premium	3,500	3,500
Retained Earnings	6,430	3,100
Total	14,930	11,600

Required:

1. Calculate the companys ratio for the following

• Potential Shareholders/Investors:

1. Return on equity
2. Earnings per share
3. Dividend cover
4. Gearing ratio

• Ratios for Potential Lenders:

1. Debt to equity
2. Interest cover current ratio
3. Acid test