Three product line in the group have been identified as having some peculiar problems. The summary of performances of the subsidiaries for the last quarter were as follows:

1. Evaluate the financial performances and prospect of the three products line. What should be the course of action taken to each of the product line?
2. What are the qualitative considerations that must be taken into account in the decision?

Branch	Air-Fryer	Electric Fan	Oven
REVENUE	18,886,220	10,941,431	12,255,100
Less: Cost of Sales Net purchases	(16,998,078)	(10,641,431)	(13,491,325)
Changes in inventories	46,745	55,122	45,234
Cost of Sales	16,951,333	10,586,309	12,446,091
Gross Profit	1,934,887	355,122	(190,991)
Gross Profit percentage	10.245%	3.25%	-
Fixed Overheads:
Staff costs	(508,985)	(303,808)	(203,200)
Depreciation	(106,604)	(265,000)	(187,000)
Operating expenses	(604,604)	(134,710)	(211,445)
Interest expense	(274)	(162)	(195)
Allocated HQ overheads	(850,000)	(950,000)	(250,000)
Total overheads	2,070,467	1,653,680	852,440
Operating profit	(135,580)	(1,298,558)	(1,043,431)
Net Profit percentage	(0.718)%	(11.87)%
Other operating income	52,571	245,594	625,600
Interest income	61,770	45,420	118,500
Total other income	114,341	291,014	744,100
Profit before tax	(21,239)	(1,007,544)	(299,331)
Tax expense	-	-	-
Profit for the year/period Attributable to shareholders of the company	(21,239)	(1,007,544)	(299,331)