Using the balance sheet and income statement from

2015 to 2018

Calculate financial ratios and analyze the position

of Majan College by following the steps given below.

a. Prepare common size balance sheet and income statement,

mark the changes from 2015 to 2018.

b. Analyze the financial position from time series viewpoint.

Break your analysis into evaluations of the firm's Liquidity

(current and quick), Asset management (inventory receivables

&total asset turnover, leverage (Debt-equity ratio),

profitability (ROE, Net profit margin), and market value ratios

(EPS and PE)

**Use APA style referencing

ajan College (university Cellege) BADG MAJAN COLLEGE (UNIVERSITY COLLEGE) SAOG Statement of financial position Statement of comprehensive income For the year onfed 3 Anguet 2016 216 2015 Nates RD RD ncome 01 uwes 6,53869 5,994813 Fee incom AsSETS Non-oument aas Propaty ad oupme Dredb a Total soncumt a Cut aaat F and ate Cash and rat ag eni dalenl sseb Tute ni Other income 17 267026 209402 30eno 8019 11704 s04m Interest income on short term deposits 62031 45825 104 10 9.05 406 3107.12 81245 Toal ircom 6867.748 6250040 M483 Tdalas Expenses Salbries and staf reatod costs General and administrtive expenses Deprociation Prevision for caedit losses Faseign exchange gainloss) SHAKEHOLDE EQUITY AND LIAEILITIES Shaer it ha aa a and ropose dwn Preped bo ha me Wots Shamh de equty LARILITES Nen-eane lia es t t ty Sta te berwits Tota egacuset a Cunet cbii Aois ynle ed ab Pre Tde en ae Toa lai Tas Shamhodaquty ane inbiti 0.290292) (2158.944) (273685) (34589) C.14295 (1,926727 (262259) (19094 (5798 18 a,0p apcaoco 1000 32a13 s 125 6 72 0.105615 74808 41170 12 (4356853) Teral espenses (4672.702) Prefit befere tas for the year 219506 L893187 203 334661 (254427) 291MT Income tax expenses 20 196006 Net profit after tax for the vear 1940619 2089193 The fcil s to 26 wee aped Iy h: Bdf Diemurs of the College o 24 32 indwi d c the Nanns hehalt he Other comprehensive iscome 1940619 2089191 Tocal cmprehersive income fer the year Basic eartings per share 070 22 L065 DIRIo DIRUCTOR MAJAN COLLEGE (UNIVERSITY COLLEGE) SAOG Majan College (University College) SAOG Statement of financial pesition As at 31 Avgut 2036 2816 RO 2015 RO Statement of profit or loss and other comprehensive Nn ASSETS Nen-current assets Propety. pla and oquipmont Defred tax asets income r the yur ald 1829821 $2.542 2755.727 49842 Aget 201 8203 2805,509h Total nea-currt assets Carrest assets Sladen fees and cther receivabies Cash and cash equivalent I 40 7AM40 1,809805 671L845 521AS Tetal cerremt assetse 8,95980 TOTAL ASSETS EL1953 11.327.219 SHAREHOLDERS EQUITY AND LIABILITIES Sharehelders eqsity Shae capital Leal reserve 2017 2011 No RO 3000.00 3.000,000 1.000,000 3320029 900000 Income L 00 4366 Retained earnings Propsed dividend Fee income Oher incoe Investment deposs rcome Total Income Expenses Salres and enployee eled cls Gene and adminstate epenues Deprecialion epentes Provisen for doutlul det Fonign exchange gain Total expenses Surplus of income ever penses before ta Incone la expense 00418 6,81,147 17 21.114 181411 Tetal shareholders' equits 260648 x22002 7,191 44 7166 Liabilities N-curreai abilities Engloyee end of service bendfits 2.540.30 (2.456 903 18 19 12 462811 88,329 Q33132 (2.334 525 (N0 300 431 217 19 181 36 370,95 Sadent security depouts 301 ) (29,773 61 Tatal oa-currnt Babilitie 85412 759.25 08 Curreat abilities (5083744 2 081 76 (246 72 1,835 025 (5.166,09 2.00 34 (294,25 1,7330 Trade nd othoables Provision for laation L45751 271342 229703 58.207 20 20 1721 Total carrent liabilitis 2347910 Surplus of income over expenses for the year Oher comprehensve income Telal comprehensive income for the year Basic earnings per share Tetal liabilities 258135 397,199 1,733,0 1,835 02 0.041 L41953 TOTAL SHAREHOLDERS EQUITY AND LIABILITIES 11327219 Net asset per share 4 024 Thee financial statements as sct est on pges 2 to 23, were approved and arhrisod for isuc en 24 October 0nd d n the shanch b ajan College (university Cellege) BADG MAJAN COLLEGE (UNIVERSITY COLLEGE) SAOG Statement of financial position Statement of comprehensive income For the year onfed 3 Anguet 2016 216 2015 Nates RD RD ncome 01 uwes 6,53869 5,994813 Fee incom AsSETS Non-oument aas Propaty ad oupme Dredb a Total soncumt a Cut aaat F and ate Cash and rat ag eni dalenl sseb Tute ni Other income 17 267026 209402 30eno 8019 11704 s04m Interest income on short term deposits 62031 45825 104 10 9.05 406 3107.12 81245 Toal ircom 6867.748 6250040 M483 Tdalas Expenses Salbries and staf reatod costs General and administrtive expenses Deprociation Prevision for caedit losses Faseign exchange gainloss) SHAKEHOLDE EQUITY AND LIAEILITIES Shaer it ha aa a and ropose dwn Preped bo ha me Wots Shamh de equty LARILITES Nen-eane lia es t t ty Sta te berwits Tota egacuset a Cunet cbii Aois ynle ed ab Pre Tde en ae Toa lai Tas Shamhodaquty ane inbiti 0.290292) (2158.944) (273685) (34589) C.14295 (1,926727 (262259) (19094 (5798 18 a,0p apcaoco 1000 32a13 s 125 6 72 0.105615 74808 41170 12 (4356853) Teral espenses (4672.702) Prefit befere tas for the year 219506 L893187 203 334661 (254427) 291MT Income tax expenses 20 196006 Net profit after tax for the vear 1940619 2089193 The fcil s to 26 wee aped Iy h: Bdf Diemurs of the College o 24 32 indwi d c the Nanns hehalt he Other comprehensive iscome 1940619 2089191 Tocal cmprehersive income fer the year Basic eartings per share 070 22 L065 DIRIo DIRUCTOR MAJAN COLLEGE (UNIVERSITY COLLEGE) SAOG Majan College (University College) SAOG Statement of financial pesition As at 31 Avgut 2036 2816 RO 2015 RO Statement of profit or loss and other comprehensive Nn ASSETS Nen-current assets Propety. pla and oquipmont Defred tax asets income r the yur ald 1829821 $2.542 2755.727 49842 Aget 201 8203 2805,509h Total nea-currt assets Carrest assets Sladen fees and cther receivabies Cash and cash equivalent I 40 7AM40 1,809805 671L845 521AS Tetal cerremt assetse 8,95980 TOTAL ASSETS EL1953 11.327.219 SHAREHOLDERS EQUITY AND LIABILITIES Sharehelders eqsity Shae capital Leal reserve 2017 2011 No RO 3000.00 3.000,000 1.000,000 3320029 900000 Income L 00 4366 Retained earnings Propsed dividend Fee income Oher incoe Investment deposs rcome Total Income Expenses Salres and enployee eled cls Gene and adminstate epenues Deprecialion epentes Provisen for doutlul det Fonign exchange gain Total expenses Surplus of income ever penses before ta Incone la expense 00418 6,81,147 17 21.114 181411 Tetal shareholders' equits 260648 x22002 7,191 44 7166 Liabilities N-curreai abilities Engloyee end of service bendfits 2.540.30 (2.456 903 18 19 12 462811 88,329 Q33132 (2.334 525 (N0 300 431 217 19 181 36 370,95 Sadent security depouts 301 ) (29,773 61 Tatal oa-currnt Babilitie 85412 759.25 08 Curreat abilities (5083744 2 081 76 (246 72 1,835 025 (5.166,09 2.00 34 (294,25 1,7330 Trade nd othoables Provision for laation L45751 271342 229703 58.207 20 20 1721 Total carrent liabilitis 2347910 Surplus of income over expenses for the year Oher comprehensve income Telal comprehensive income for the year Basic earnings per share Tetal liabilities 258135 397,199 1,733,0 1,835 02 0.041 L41953 TOTAL SHAREHOLDERS EQUITY AND LIABILITIES 11327219 Net asset per share 4 024 Thee financial statements as sct est on pges 2 to 23, were approved and arhrisod for isuc en 24 October 0nd d n the shanch b