The next 10 questions use the following information.

Lewis Ltd - Income Statements for the year ended 31st March
	Year 2		Year 1
Continuing operations	000		000
Revenue	18,000		14,000
Cost of sales	-9,720		-7,700
Gross profit	8,280		6,300
Distribution costs	-4,230		-3,150
Administrative expenses	-3,150		-2,100
Profit from operations	900		1,050
Finance costs	-308		-140
Profit before tax	592		910
Tax	-117		-165
Profit for the period from continuing operations attributable to equity holders	475		745

Lewis Ltd - Balance sheet as at 31st March
		Year 2		Year 1
Non-current assets	000		000
	Property, plant and equipment	9,400		7,600
Current assets
	Inventories	2,527		1,386
	Trade and other receivables	1,620		1,120
	Cash and cash equivalents	0		22
		4,147		2,528
Total assets	13,547		10,128
Current liabilities
	Trade payables	-1,166		-1,001
	Tax liabilities	-117		-165
	Bank overdraft	-427		0
		-1,710		-1,166
Non-current liabilities
	Bank loans	-4,400		-2,000
Total liabilities	-6,110		-3,166
Net assets	7,437		6,962
Equity
	Share capital	3,000		3,000
	Retained earnings	4,437		3,962
Total equity	7,437		6,962