The following is information related to Eken Sdn Bhd and Syarikat Fila Sdn Bhd companies taken on 30 June 2021.

	Eken Sdn Bhd (RM)	Fila Sdn Bhd (RM)
Akaun Belum Bayar/ Account Payables	92,000	89,000
Akaun Belum Terima/ Account Receivables	20,400	47,000
Gadai Janji Premis / Mortgages on Premises	254,000	232,000
Inventori pada 1.7.2020/ Inventory on 1.7.2020	65,000	89,000
Inventori pada 30.6.2021/ Inventory on 30.6.2021	46,000	18,000
Jualan/ Sales	532,000	303,000
Kos barang terjual/ Cost of Goods Sold	213,000	177,000
Keuntungan kasar/ Gross Profit	319,000	126,000
Keuntungan bersih/ Net Profit	129,000	88,000
Kenderaan bermotor/ Motor Vehicles	344,000	356,000
Perolehan tertahan/ Retained Earnings	44,000	91,000
Pinjaman Jangka Pendek/ Short-term Loans	11,600	79,000
Tanda Dagangan / Trademark	-	112,800
Tunai dalam tangan/ Cash in hand	45,000	93,000
Syer pada 1.7.2020/ Share on 1.7.2020	700,000	950,000

Required: Based on the above information for Eken Sdn Bhd and Fila Sdn Bhd companies, calculate:

A. Liquidity ratios: (i) Current ratio (ii) Quick ratio.

(6 markah/marks)

B

Profitability ratio: (i) Gross Profit ratio (ii) Net Profit ratio

(4 markah/marks)

C.

Activity ratios: (i) Inventory turnover ratio (ii) Inventory holding period ratio.

(4 markah/marks)

D

Based on the ratio calculations above, between Syarikat Eken Sdn Bhd and Syarikat Fila Sdn Bhd, explain which is better about: (i) Liquidity Position (ii) Performance and (iii) Efficiency.

(6 markah/marks)

(Jumlah/ Total: 20 markah/ marks)