The following information from Safaricom (Pty) Ltd standardised statement of financial position and statement of comprehensive income are provided to you.

Assets	2021
Property, plant and equipment (PPE) at cost price	320 000
Accumulated depreciation	(239 000)
PPE at carrying value	81 000
Goodwill	60 000
Investment in shares	8 000
Non-current assets	149 000
Inventories	43 000
Trade receivables	32 000
Cash and cash equivalents	24 000
Current assets	99 000
Total Assets	248 000

Equity and liabilities
Share capital	100 000
Reserves	10 000
Retained earnings	11 200
Ordinary shareholders equity	121 200
Preference shares	30 000
Shareholders equity	151 200
Non-controlling interest	22 000
Total equity	173 200
Long-term debentures	30 000
Long-term loan	4 000
Non-current liabilities	34 000
Trade payables	20 000
Other payables	16 800
Tax payable	4 000
Current liabilities	40 800
Total equity and liabilities	248 000

Statement of comprehensive income	2021
Turnover	274 000
Cost of sales and services rendered	(207 500)
Gross profit	66 500
Operating expenses	(26 500)
Operating income	1 500
Operating profit	41 500
Investment income	4 000
Finance cost	(6 000)
Profit before tax	39 500
Tax	(16 700)
Profit after tax	22 800
Non-controlling interest	(1 000)
Preference share dividends	(2 400)
Attributable earnings	19 400
Ordinary dividends	(3 600)
Retained earnings (for the year)	15 800

Additional information:

• Purchases on credit for the year amount to R80 000
• Lease payments of R10 000 were made during the year.
• The company has 10 000 ordinary shares in issue.
• The market price per share amounts to R10.
• DO NOT USE AVERAGES IN THIS QUESTION

As the Finance and Marketing Manager you have been tasked with reviewing the performance of the business by CALCULATING for the year ended 31 December 2022 the following ratios.

13. 1 Profit margins ratios:

a. Gross Profit margin (1)

b. Operating profit margin (1)

c. Earnings before interest and tax margin (1)

d. Net Profit margin (1)

13.2 Liquidity ratios

a. Current ratio (2)

b. Quick ratio (2)

13.3 Solvency ratios

a. Debt-to-asset (2)

b. Debt-to-equity (2)

c. Financial leverage (2)

13.4 Investment Ratios

a. Earnings per share (2)

b. Dividend per share (2)

c. Price earnings ratio (2)