Triton Corporation is a manufacturing company located in a country that has experienced rapid economic growth from the late 1990s to the early 2000s and then went into an economic recession in the following decade. It has now emerged from the recession to earn a profit before interest and tax of $15.2 million last year (2014). The company has six operating divisions, and the results for last year were as follows.

You are asked to prepare a report to address the following matters/concerns that have been raised by the Managing Director of the company.

1. 
   

Sale (S) Cost of sales Materials (M) Salaries & Wages Other Costs Profit Before Interest and Tax Market Share Net Fixed Assets Current Assets Current Liabilities Net Current Assets Loan Capital Division Electrical Floor Products Boards Share Capital Reserves $m 40.0 34.5 1.2 2.1 37.8 2.2 40% $m 25.4 35.0 20.0 20.3 1.8 1.9 24.0 1.4 27% $m 65.0 15.0 80.0 48.0 32.0 Car 10.0 22.0 32.0 Accessories $m 17.1 8.0 2.1 4.0 14.1 The company's summarised balance sheet as at the end of last year was: $m 3.0 30% Industrial Bathroom Services Accessories Pipes $m 33.7 14.7 3.0 8.0 25.7 8.0 25% $m 7.0 4.5 1.0 1.0 6.5 0.5 8% $m 6.0 1.5 2.4 2.0 5.9 0.1 3%