Using the DuPont method, analyse the profitability of each of the two companies in 2022 as compared to 2021 from a shareholders point of view. Based on your calculations, explain the main reason(s) for the change in the profitability for each company over the two years. Note: ensure that you analyze in this question, not just describe the ratio values.

note: calculations needs to be shown

\begin{tabular}{|c|c|c|c|c|c|} \hline Company Name & Year & Data Set & Items & Item BreakDown & Values \\ \hline Embelton Limited & 06/2022 & Revenue & Gain/(Loss) on sales of PPE & Gain on disposal of property, plant & 22,363.00 \\ \hline Embelton Limited & 06/2022 & Revenue & Operating Revenue (sales) & Revenue from the sale of goods anc & 65,913,225.00 \\ \hline Embelton Limited & 06/2022 & Revenue & Gross Interest Income & Interest income & 166.00 \\ \hline Embelton Limited & 06/2022 & Revenue & \multicolumn{2}{|c|}{ Other Non-Operating Revenue (ord Sundry income } & 86,156.00 \\ \hline Embelton Limited & 06/2022 & Expense & Expenses related to pension plan & Payments made to Defined Contrit & 751,977.00 \\ \hline Embelton Limited & 06/2022 & Expense & Finance Charges (incl finance lease & Finance costs - lease liability & 13,782.00 \\ \hline Embelton Limited & 06/2022 & Expense & Cost of Goods Sold & Cost of Sales & 51,818,727.00 \\ \hline Embelton Limited & 06/2022 & Expense & Distribution expenses & Storage and Distribution Expenses & 2,257,188.00 \\ \hline Embelton Limited & 06/2022 & Expense & Sales and marketing expenses & Marketing Expenses & 4,985,299.00 \\ \hline Embelton Limited & 06/2022 & Expense & Staff and Employee Expenses & Employee benefits & 8,469,688.00 \\ \hline Embelton Limited & 06/2022 & Expense & Administration Expenses & Administration and Other Expense: & 5,122,830.00 \\ \hline Embelton Limited & 06/2022 & Expense & Directors' Remuneration & Director remuneration & 596,018.00 \\ \hline Embelton Limited & 06/2022 & Expense & Audit Fee Paid by Consolidated Ent & Auditing or reviewing the financial & 89,302.00 \\ \hline Embelton Limited & 06/2022 & Expense & Audit Fee for Non-audit Paid by Co: & Review of the tax return and other & 28,375.00 \\ \hline Embelton Limited & 06/2022 & Expense & Audit Fee for Non-audit Paid by Co & other auditors of subsidiaries -Aud & 2,360.00 \\ \hline Embelton Limited & 06/2022 & Expense & Bad Debts Written Off & Bad debts written off - trade debto & 19,389.00 \\ \hline Embelton Limited & 06/2022 & Expense & Other Operating Expenses & Manufacturing Expenses & 161,117.00 \\ \hline Embelton Limited & 06/2022 & Expense & Depreciation & Depreciation-Buildings & 119,395.00 \\ \hline Embelton Limited & 06/2022 & Expense & Depreciation & Depreciation-Plant and equipmen1 & 494,204.00 \\ \hline Embelton Limited & 06/2022 & Expense & Depreciation & Depreciation-Right of use assets & 401,413.00 \\ \hline Embelton Limited & 06/2021 & Revenue & Gain/(Loss) on sales of PPE & Gain on disposal of property, plant & 44,650.00 \\ \hline Embelton Limited & 06/2021 & Revenue & Operating Revenue (sales) & Revenue from sales or services & 68,116,846.00 \\ \hline Embelton Limited & 06/2021 & Revenue & Gross Interest Income & Interest income & 418.00 \\ \hline Embelton Limited & 06/2021 & Revenue & Other Non-Operating Revenue (ord & Other relevant revenue & 59,711.00 \\ \hline Embelton Limited & 06/2021 & Expense & Finance Charges (incl finance lease & Finance costs - lease liability & 29,001.00 \\ \hline Embelton Limited & 06/2021 & Expense & Cost of Goods Sold & Cost of goods sold & 52,646,028.00 \\ \hline Embelton Limited & 06/2021 & Expense & Distribution expenses & Storage and Distribution Expenses & 2,176,142.00 \\ \hline Embelton Limited & 06/2021 & Expense & Sales and marketing expenses & Marketing Expenses & 6,203,122.00 \\ \hline Embelton Limited & 06/2021 & Expense & Administration Expenses & Administration and Other Expense: & 4,669,114.00 \\ \hline Embelton Limited & 06/2021 & Expense & Directors' Remuneration & Directors Remuneration & 820,347.00 \\ \hline Embelton Limited & 06/2021 & Expense & Audit Fee Paid by Consolidated Ent & Remuneration of other auditors of & 1,950.00 \\ \hline Embelton Limited & 06/2021 & Expense & Audit Fee Paid by Consolidated Ent & Remuneration of the auditor for:A & 72,405.00 \\ \hline Embelton Limited & 06/2021 & Expense & Audit Fee for Non-audit Paid by Co & Remuneration of the auditor for:Re & 24,724.00 \\ \hline Embelton Limited & 06/2021 & Expense & Other Operating Expenses & Manufacturing Expenses & 207,155.00 \\ \hline Embelton Limited & 06/2021 & Expense & Depreciation & Depreciation of non-current assets & 119,160.00 \\ \hline Embelton Limited & 06/2021 & Expense & Depreciation & Depreciation of non-current assets & 436,545.00 \\ \hline Embelton Limited & 06/2021 & Expense & Depreciation & Depreciation of non-current assets & 427,418.00 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline ASX Code & Company Name & Item & 06/21 & 06/22 \\ \hline EMB & Embelton Limited & CA - Cash & 86,237.00 & 55,859.00 \\ \hline EMB & Embelton Limited & CA - Receivables & 8,855,056.00 & 8,763,045.00 \\ \hline EMB & Embelton Limited & CA - Prepaid Expenses & 526,266.00 & 1,081,977.00 \\ \hline EMB & Embelton Limited & CA - Inventories & 12,447,571.00 & 18,612,799.00 \\ \hline EMB & Embelton Limited & CA - Investments & 0.00 & 0.00 \\ \hline EMB & Embelton Limited & CA - NCA Held Sale & 0.00 & 0.00 \\ \hline EMB & Embelton Limited & CA - Other & 106,722.00 & 0.00 \\ \hline EMB & Embelton Limited & Total Current Assets & 22,021,852.00 & 28,513,680.00 \\ \hline EMB & Embelton Limited & NCA - Receivables & 0.00 & 0.00 \\ \hline EMB & Embelton Limited & NCA - Inventories & 0.00 & 0.00 \\ \hline EMB & Embelton Limited & NCA - Investments & 0.00 & 0.00 \\ \hline EMB & Embelton Limited & NCA - PP\&E & 9,645,120.00 & 9,754,682.00 \\ \hline EMB & Embelton Limited & NCA - Intangibles(ExGW) & 0.00 & 0.00 \\ \hline EMB & Embelton Limited & NCA - Goodwill & 330,154.00 & 330,154.00 \\ \hline EMB & Embelton Limited & NCA - Future Tax Benefit & 685,280.00 & 598,986.00 \\ \hline EMB & Embelton Limited & NCA - Other & 0.00 & 0.00 \\ \hline EMB & Embelton Limited & Total NCA & 10,660,554.00 & 10,683,822.00 \\ \hline EMB & Embelton Limited & Total Assets & 32,682,406.00 & 39,197,502.00 \\ \hline EMB & Embelton Limited & CL - Account Payable & 10,405,903.00 & 8,656,349.00 \\ \hline EMB & Embelton Limited & CL - Short-Term Debt & 388,792.00 & 3,389,583.00 \\ \hline EMB & Embelton Limited & CL - Provisions & 1,423,460.00 & 1,578,814.00 \\ \hline EMB & Embelton Limited & CL - NCL Held Sale & 0.00 & 0.00 \\ \hline EMB & Embelton Limited & CL - Other & 0.00 & 0.00 \\ \hline EMB & Embelton Limited & Total Curr. Liabilities & 12,218,155.00 & 13,624,746.00 \\ \hline EMB & Embelton Limited & NCL - Account Payable & 0.00 & 0.00 \\ \hline EMB & Embelton Limited & NCL - Long-Term Debt & 1,059,095.00 & 5,952,294.00 \\ \hline EMB & Embelton Limited & NCL - Provisions & 255,920.00 & 239,467.00 \\ \hline EMB & Embelton Limited & NCL - Other & 0.00 & 0.00 \\ \hline EMB & Embelton Limited & Total NCL & 1,315,015.00 & 6,191,761.00 \\ \hline EMB & Embelton Limited & Total Liabilities & 13,533,170.00 & 19,816,507.00 \\ \hline EMB & Embelton Limited & Share Capital & 1,155,970.00 & 1,155,970.00 \\ \hline EMB & Embelton Limited & Reserves & 3,083.00 & 20,700.00 \\ \hline EMB & Embelton Limited & Retained Earnings & 17,990,183.00 & 18,204,325.00 \\ \hline EMB & Embelton Limited & Other Equity & 0.00 & 0.00 \\ \hline EMB & Embelton Limited & Convertible Equity & 0.00 & 0.00 \\ \hline EMB & Embelton Limited & SE Held Sale & 0.00 & 0.00 \\ \hline EMB & Embelton Limited & Outside Equity & -- & -- \\ \hline EMB & Embelton Limited & Total Equity & 19,149,236.00 & 19,380,995.00 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline EMB & Embelton Limited & CA - NCA Held Sale & 0.00 & 0.00 \\ \hline EMB & Embelton Limited & CA - Other & 106,722.00 & 0.00 \\ \hline EMB & Embelton Limited & Total Current Assets & 22,021,852.00 & 28,513,680.00 \\ \hline EMB & Embelton Limited & NCA - Receivables & 0.00 & 0.00 \\ \hline EMB & Embelton Limited & NCA - Inventories & 0.00 & 0.00 \\ \hline EMB & Embelton Limited & NCA - Investments & 0.00 & 0.00 \\ \hline EMB & Embelton Limited & NCA - PP\&E & 9,645,120.00 & 9,754,682.00 \\ \hline EMB & Embelton Limited & NCA - Intangibles(ExGW) & 0.00 & 0.00 \\ \hline EMB & Embelton Limited & NCA - Goodwill & 330,154.00 & 330,154.00 \\ \hline EMB & Embelton Limited & NCA - Future Tax Benefit & 685,280.00 & 598,986.00 \\ \hline EMB & Embelton Limited & NCA - Other & 0.00 & 0.00 \\ \hline EMB & Embelton Limited & Total NCA & 10,660,554.00 & 10,683,822.00 \\ \hline EMB & Embelton Limited & Total Assets & 32,682,406.00 & 39,197,502.00 \\ \hline EMB & Embelton Limited & CL - Account Payable & 10,405,903.00 & 8,656,349.00 \\ \hline EMB & Embelton Limited & CL - Short-Term Debt & 388,792.00 & 3,389,583.00 \\ \hline EMB & Embelton Limited & CL - Provisions & 1,423,460.00 & 1,578,814.00 \\ \hline EMB & Embelton Limited & CL - NCL Held Sale & 0.00 & 0.00 \\ \hline EMB & Embelton Limited & CL - Other & 0.00 & 0.00 \\ \hline EMB & Embelton Limited & Total Curr. Liabilities & 12,218,155.00 & 13,624,746.00 \\ \hline EMB & Embelton Limited & NCL - Account Payable & 0.00 & 0.00 \\ \hline EMB & Embelton Limited & NCL - Long-Term Debt & 1,059,095.00 & 5,952,294.00 \\ \hline EMB & Embelton Limited & NCL - Provisions & 255,920.00 & 239,467.00 \\ \hline EMB & Embelton Limited & NCL - Other & 0.00 & 0.00 \\ \hline EMB & Embelton Limited & Total NCL & 1,315,015.00 & 6,191,761.00 \\ \hline EMB & Embelton Limited & Total Liabilities & 13,533,170.00 & 19,816,507.00 \\ \hline EMB & Embelton Limited & Share Capital & 1,155,970.00 & 1,155,970.00 \\ \hline EMB & Embelton Limited & Reserves & 3,083.00 & 20,700.00 \\ \hline EMB & Embelton Limited & Retained Earnings & 17,990,183.00 & 18,204,325.00 \\ \hline EMB & Embelton Limited & Other Equity & 0.00 & 0.00 \\ \hline EMB & Embelton Limited & Convertible Equity & 0.00 & 0.00 \\ \hline EMB & Embelton Limited & SE Held Sale & 0.00 & 0.00 \\ \hline EMB & Embelton Limited & Outside Equity & -- & \\ \hline EMB & Embelton Limited & Total Equity & 19,149,236.00 & 19,380,995.00 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline mbelton Limited & Net Profit Margin (\%) & 2.11 & 1.47 \\ \hline Embelton Limited & EBIT Margin (\%) & 3.41 & 2.54 \\ \hline Embelton Limited & EBITA Margin (\%) & 3.41 & 2.54 \\ \hline Embelton Limited & EBITDA Margin (\%) & 4.85 & 4.08 \\ \hline Embelton Limited & ROE (\%) & 7.52 & 5.00 \\ \hline Embelton Limited & ROA (\%) & 4.85 & 2.86 \\ \hline Embelton Limited & ROIC (\%) & 7.86 & 3.96 \\ \hline Embelton Limited & NOPLAT Margin (\%) & 2.33 & 1.70 \\ \hline Embelton Limited & Invested Capital Turnover & 3.38 & 2.33 \\ \hline Embelton Limited & Inventory Turnover & 5.47 & 3.54 \\ \hline Embelton Limited & Asset Turnover & 2.08 & 1.68 \\ \hline Embelton Limited & LT Asset Turnover & 6.39 & 6.17 \\ \hline Embelton Limited & PPE Turnover & 7.06 & 6.76 \\ \hline Embelton Limited & Depreciation/PP\&E (\%) & 6.55 & 6.34 \\ \hline Embelton Limited & Depreciation/Revenue (\%) & 1.44 & 1.54 \\ \hline Embelton Limited & Wkg Capital/Revenue (\%) & 14.84 & 27.65 \\ \hline Embelton Limited & Working Cap Turnover & 6.74 & 3.62 \\ \hline Embelton Limited & Financial Leverage & 1.71 & 2.02 \\ \hline Embelton Limited & Gross Gearing (D/E) (\%) & 7.56 & 48.20 \\ \hline Embelton Limited & Net Gearing (\%) & 7.11 & 47.91 \\ \hline Embelton Limited & Net Interest Cover & 11.11 & 7.67 \\ \hline Embelton Limited & Current Ratio & 1.80 & 2.09 \\ \hline Embelton Limited & Quick Ratio & 0.78 & 0.73 \\ \hline Embelton Limited & Gross Debt/CF & 0.56 & 4.27 \\ \hline Embelton Limited & Net Debt/CF & 0.52 & 4.24 \\ \hline Embelton Limited & NTA per Share ($) & 8.72 & 8.83 \\ \hline Embelton Limited & BV per Share ($) & 8.87 & 8.98 \\ \hline Embelton Limited & Cash per Share (\$) & 0.04 & 0.03 \\ \hline Embelton Limited & Receivables/Op. Rev. (\%) & 13.00 & 13.29 \\ \hline Embelton Limited & Inventory/Trading Rev. (\%) & 18.27 & 28.24 \\ \hline Embelton Limited & Creditors/Op. Rev. (\%) & 15.28 & 13.13 \\ \hline Embelton Limited & Funds from Ops./EBITDA (\%) & 237.14 & -209.97 \\ \hline Embelton Limited & Depreciation/Capex (\%) & 194.62 & 309.71 \\ \hline Embelton Limited & Capex/Operating Rev. (\%) & 0.74 & 0.50 \\ \hline Embelton Limited & Days Inventory & 66.70 & 103.07 \\ \hline Embelton Limited & Days Receivables & 47.45 & 48.53 \\ \hline Embelton Limited & Days Payables & 55.76 & 47.94 \\ \hline Embelton Limited & Gross CF per Share (\$) & 1.21 & 1.01 \\ \hline Embelton Limited & Sales per Share ($) & 31.57 & 30.55 \\ \hline Embelton Limited & Year End Share Price & 12.10 & 10.00 \\ \hline Embelton Limited & Market Cap. & 26,110,069.00 & 21,578,570.00 \\ \hline Embelton Limited & Net Debt & 1,361,650.00 & 9,286,018.00 \\ \hline Embelton Limited & Enterprise Value & 27,471,719.00 & 30,864,588.00 \\ \hline Embelton Limited & EV/EBITDA & 8.32 & 11.47 \\ \hline Embelton Limited & EV/EBIT & 11.84 & 18.41 \\ \hline Embelton Limited & Market Cap./Rep NPAT & 18.14 & 22.26 \\ \hline Embelton Limited & Market Cap./Trading Rev. & 0.38 & 0.33 \\ \hline Embelton Limited & Price/Book Value & 1.36 & 1.11 \\ \hline Embelton Limited & Price/Gross Cash Flow & 10.02 & 9.86 \\ \hline Embelton Limited & PER & 18.14 & 22.26 \\ \hline \end{tabular} \begin{tabular}{|l|l|r|r|} \hline Embelton Limited & Trade Debtors (\%) & 0.26 & 0.14 \\ \hline Embelton Limited & Inventory (\%) & 38.09 & 22.36 \\ \hline Embelton Limited & Plant \& Equipment (\%) & 29.51 & 27.48 \\ \hline Embelton Limited & Intangibles (\%) & 0.00 & 0.00 \\ \hline Embelton Limited & Goodwill (\%) & 1.01 & 0.84 \\ \hline Embelton Limited & Non Current Investments (\%) & 0.00 & 0.00 \\ \hline Embelton Limited & Other (\%) & 4.03 & 4.29 \\ \hline & & & \\ \hline & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline ASX Code & Company Name & Item & 06/21 & 06/22 \\ \hline EMB & Embelton Limited & Operating Rev. 1 Year (\%) & -5.82 & -3.24 \\ \hline EMB & Embelton Limited & Operating Rev. 3 Year (\%) & 4.71 & 4.34 \\ \hline EMB & Embelton Limited & Operating Rev. 5 Year (\%) & 9.37 & 8.33 \\ \hline EMB & Embelton Limited & Operating Exp. 1 Year (\%) & -3.72 & -2.45 \\ \hline EMB & Embelton Limited & Operating Exp. 3 Year (\%) & 5.94 & 4.56 \\ \hline EMB & Embelton Limited & Operating Exp. 5 Year (\%) & 9.76 & 9.05 \\ \hline EMB & Embelton Limited & EBITDA 1 Year (\%) & -34.14 & -18.50 \\ \hline EMB & Embelton Limited & EBITDA 3 Year (\%) & -11.46 & 0.51 \\ \hline EMB & Embelton Limited & EBITDA 5 Year (\%) & 0.25 & -6.49 \\ \hline EMB & Embelton Limited & EBIT 1 Year (\%) & -42.31 & -27.72 \\ \hline EMB & Embelton Limited & EBIT 3 Year (\%) & -19.06 & -8.95 \\ \hline EMB & Embelton Limited & EBIT 5 Year (\%) & -4.56 & -13.24 \\ \hline EMB & Embelton Limited & EBT After Abs. 1 Year (\%) & -33.61 & -30.93 \\ \hline EMB & Embelton Limited & EBT After Abs. 3 Year (\%) & -19.37 & -7.33 \\ \hline EMB & Embelton Limited & EBT After Abs. 5 Year (\%) & -6.22 & -15.10 \\ \hline EMB & Embelton Limited & EAT 1 Year (\%) & -33.26 & -32.65 \\ \hline EMB & Embelton Limited & EAT 3 Year (\%) & -19.91 & -8.65 \\ \hline EMB & Embelton Limited & EAT 5 Year (\%) & -6.60 & -15.12 \\ \hline EMB & Embelton Limited & EPS Adj 1 Year (\%) & -45.82 & -32.65 \\ \hline EMB & Embelton Limited & EPS Adj 3 Year (\%) & -19.92 & -8.65 \\ \hline EMB & Embelton Limited & EPS Adj 5 Year (\%) & -6.60 & -15.12 \\ \hline EMB & Embelton Limited & Total Div. Ex Spec 1 Year (\%) & 0.00 & -12.50 \\ \hline EMB & Embelton Limited & Total Div. Ex Spec 3 Year (\%) & -7.17 & -4.35 \\ \hline EMB & Embelton Limited & Total Div. Ex Spec 5 Year (\%) & 1.30 & -3.58 \\ \hline EMB & Embelton Limited & DPS Adj Ex Spec 1 Year (\%) & 0.00 & -12.50 \\ \hline EMB & Embelton Limited & DPS Adj Ex Spec 3 Year (\%) & -7.17 & -4.35 \\ \hline EMB & Embelton Limited & DPS Adj Ex Spec 5 Year (\%) & 1.30 & -3.58 \\ \hline EMB & Embelton Limited & Total Assets 1 Year (\%) & -9.08 & 19.93 \\ \hline EMB & Embelton Limited & Total Assets 3 Year (\%) & -2.04 & 6.91 \\ \hline EMB & Embelton Limited & Total Assets 5 Year (\%) & 7.42 & 9.51 \\ \hline EMB & Embelton Limited & Net PP\&E 1 Year (\%) & -0.68 & 1.14 \\ \hline EMB & Embelton Limited & Net PP\&E 3 Year (\%) & 1.69 & 2.48 \\ \hline EMB & Embelton Limited & Net PP\&E 5 Year (\%) & 8.82 & 8.74 \\ \hline EMB & Embelton Limited & Total Equity 1 Year (\%) & 3.11 & 1.21 \\ \hline EMB & Embelton Limited & Total Equity 3 Year (\%) & 3.86 & 3.89 \\ \hline EMB & Embelton Limited & Total Equity 5 Year (\%) & 6.27 & 4.84 \\ \hline EMB & Embelton Limited & Retained Profits 1 Year (\%) & 3.31 & 1.19 \\ \hline EMB & Embelton Limited & Retained Profits 3 Year (\%) & 4.14 & 4.14 \\ \hline EMB & Embelton Limited & Retained Profits 5 Year (\%) & 6.83 & 5.18 \\ \hline EMB & Embelton Limited & Net Debt 1 Year (\%) & -77.67 & 581.97 \\ \hline EMB & Embelton Limited & Net Debt 3 Year (\%) & -43.76 & 15.20 \\ \hline EMB & Embelton Limited & Net Debt 5 Year (\%) & - & 28.04 \\ \hline EMB & Embelton Limited & Invested Capital 1 Year (\%) & -18.20 & 40.42 \\ \hline EMB & Embelton Limited & Invested Capital 3 Year (\%) & -5.50 & 7.95 \\ \hline EMB & Embelton Limited & Invested Capital 5 Year (\%) & 8.21 & 9.50 \\ \hline EMB & Embelton Limited & NOPLAT 1 Year (\%) & -45.25 & -29.21 \\ \hline EMB & Embelton Limited & NOPLAT 3 Year (\%) & -19.56 & -10.08 \\ \hline EMB & Embelton Limited & NOPLAT 5 Year (\%) & -4.90 & -13.17 \\ \hline EMB & Embelton Limited & Free Cashflow 1 Year (\%) & 149.10 & \\ \hline EMB & Embelton Limited & Free Cashflow 3 Year (\%) & - & \\ \hline EMB & nbelton Limited & Free Cashflow 5 Year (\%) & 515.01 & 21.24 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline & & & & \\ \hline ATP & Atlas Pearls Ltd & Increase Other CL & 1.00 & -1.00 \\ \hline ATP & Atlas Pearls Ltd & Increase Wkg Capital & 3,929,765.00 & 1,395,783.00 \\ \hline ATP & Atlas Pearls Ltd & Capex & 1,252,245.00 & 1,600,828.00 \\ \hline ATP & Atlas Pearls Ltd & Increase Capex & 305,918.00 & 348,583.00 \\ \hline ATP & Atlas Pearls Ltd & Increase Wkg Capital & 3,929,765.00 & 1,395,783.00 \\ \hline ATP & Atlas Pearls Ltd & Capex & 1,252,245.00 & 1,600,828.00 \\ \hline ATP & Atlas Pearls Ltd & Gross Investment & 5,182,010.00 & 2,996,611.00 \\ \hline ATP & Atlas Pearls Ltd & Funds from Operations & 4,641,321.00 & 6,110,135.00 \\ \hline ATP & Atlas Pearls Ltd & Dividends Received & 0.00 & 0.00 \\ \hline ATP & Atlas Pearls Ltd & Interest Received & 2,298.00 & 11,751.00 \\ \hline ATP & Atlas Pearls Ltd & Interest Paid & 408,850.00 & 215,713.00 \\ \hline ATP & Atlas Pearls Ltd & Other Operating Cash & 0.00 & 0.00 \\ \hline ATP & Atlas Pearls Ltd & Purchase of PPE & 1,252,245.00 & 1,600,828.00 \\ \hline ATP & Atlas Pearls Ltd & Surplus Funds - Post Capex & 2,521,427.00 & 3,384,964.00 \\ \hline ATP & Atlas Pearls Ltd & Proceeds from PPE & 0.00 & 0.00 \\ \hline ATP & Atlas Pearls Ltd & Surplus Funds - Post PPE & 2,521,427.00 & 3,384,964.00 \\ \hline ATP & Atlas Pearls Ltd & Dividends Paid & 0.00 & 0.00 \\ \hline ATP & Atlas Pearls Ltd & Surplus Funds - Post Div. & 2,521,427.00 & 3,384,964.00 \\ \hline ATP & Atlas Pearls Ltd & Purchase of Investments & 0.00 & 0.00 \\ \hline ATP & Atlas Pearls Ltd & Surplus Funds - Post Acquis. & 2,521,427.00 & 3,384,964.00 \\ \hline ATP & Atlas Pearls Ltd & S/T Debt & 3,035,796.00 & 1,183,048.00 \\ \hline ATP & Atlas Pearls Ltd & L/T Debt & 1,481,342.00 & 220,998.00 \\ \hline ATP & Atlas Pearls Ltd & Total Gross Debt & 4,517,138.00 & 1,404,046.00 \\ \hline ATP & Atlas Pearls Ltd & Increase S/T Debt & 1,502,396.00 & 1,852,748.00 \\ \hline ATP & Atlas Pearls Ltd & Increase L/T Debt & 1,167,711.00 & 1,260,344.00 \\ \hline ATP & Atlas Pearls Ltd & Change Gross Debt & 334,685.00 & 3,113,092.00 \\ \hline ATP & Atlas Pearls Ltd & Cash & 3,022,311.00 & 2,995,131.00 \\ \hline ATP & Atlas Pearls Ltd & Increase Cash & 2,304,009.00 & 27,180.00 \\ \hline ATP & Atlas Pearls Ltd & Net Debt & 1,494,827.00 & 1,591,085.00 \\ \hline ATP & Atlas Pearls Ltd & Increase Net Debt & 2,638,694.00 & 3,085,912.00 \\ \hline ATP & Atlas Pearls Ltd & Capital & 36,857,415.00 & 36,857,415.00 \\ \hline ATP & Atlas Pearls Ltd & Reserves Ex-SPR & 9,724,683.00 & 8,366,153.00 \\ \hline ATP & Atlas Pearls Ltd & Share Prem Reserve & 0.00 & 0.00 \\ \hline ATP & Atlas Pearls Ltd & Retained Profits & 8,707,977.00 & 4,116,426.00 \\ \hline ATP & Atlas Pearls Ltd & Other Equity & 0.00 & 0.00 \\ \hline ATP & Atlas Pearls Ltd & Convertible Equity & 0.00 & 0.00 \\ \hline ATP & Atlas Pearls Ltd & Outside Equity & 0.00 & 0.00 \\ \hline ATP & Atlas Pearls Ltd & Total Equity & 18,424,755.00 & 24,374,836.00 \\ \hline ATP & Atlas Pearls Ltd & Increase in Capital & 0.00 & 0.00 \\ \hline ATP & Atlas Pearls Ltd & Incr Reserves Ex-SPR & 1,936,713.00 & 1,358,530.00 \\ \hline ATP & Atlas Pearls Ltd & Incr. Share Prem Res & 0.00 & 0.00 \\ \hline ATP & Atlas Pearls Ltd & Increase Retain Profits & 6,719,924.00 & 4,591,551.00 \\ \hline ATP & Atlas Pearls Ltd & Increase Other Equity & 0.00 & 0.00 \\ \hline ATP & Atlas Pearls Ltd & Increase Convert Equity & 0.00 & 0.00 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline MB & Embelton Limited & Capex & 505,138.00 & 327,725.00 \\ \hline MB & Embelton Limited & Gross Investment & 3,435,008.00 & 8,444,131.00 \\ \hline MB & Embelton Limited & Funds from Operations & 7,832,030.00 & 5,651,462.00 \\ \hline MB & Embelton Limited & Dividends Received & 0.00 & 0.00 \\ \hline & Embelton Limited & Interest Received & 418.00 & 166.00 \\ \hline AB & Embelton Limited & Interest Paid & 209,199.00 & 218,677.00 \\ \hline MB & Embelton Limited & Other Operating Cash & 83.00 & 0.00 \\ \hline & Embelton Limited & Purchase of PPE & 505,138.00 & 327,725.00 \\ \hline AB & Embelton Limited & Surplus Funds - Post Capex & 5,967,219.00 & 6,394,624.00 \\ \hline B & Embelton Limited & Proceeds from PPE & 44,650.00 & 22,363.00 \\ \hline B & Embelton Limited & Surplus Funds - Post PPE & 6,011,869.00 & 6,372,261.00 \\ \hline B & Embelton Limited & Dividends Paid & 863,140.00 & 755,258.00 \\ \hline B & Embelton Limited & Surplus Funds - Post Div. & 5,148,729.00 & 7,127,519.00 \\ \hline AB & Embelton Limited & Purchase of Investments & 0.00 & 0.00 \\ \hline AB & Embelton Limited & Surplus Funds - Post Acquis. & 5,148,729.00 & 7,127,519.00 \\ \hline B & Embelton Limited & S/T Debt & 388,792.00 & 3,389,583.00 \\ \hline AB & Embelton Limited & L/T Debt & 1,059,095.00 & 5,952,294.00 \\ \hline B & Embelton Limited & Total Gross Debt & 1,447,887.00 & 9,341,877.00 \\ \hline B & Embelton Limited & Increase S/T Debt & 5,567,060.00 & 3,000,791.00 \\ \hline AB & Embelton Limited & Increase L/T Debt & 891,479.00 & 4,893,199.00 \\ \hline AB & Embelton Limited & Change Gross Debt & 4,675,581.00 & 7,893,990.00 \\ \hline B & Embelton Limited & Cash & 86,237.00 & 55,859.00 \\ \hline AB & Embelton Limited & Increase Cash & 61,663.00 & 30,378.00 \\ \hline AB & Embelton Limited & Net Debt & 1,361,650.00 & 9,286,018.00 \\ \hline & Embelton Limited & Increase Net Debt & 4,737,244.00 & 7,924,368.00 \\ \hline AB & Embelton Limited & Capital & 1,155,970.00 & 1,155,970.00 \\ \hline AB & Embelton Limited & Reserves Ex-SPR & 3,083.00 & 20,700.00 \\ \hline B & Embelton Limited & Share Prem Reserve & 0.00 & 0.00 \\ \hline AB & Embelton Limited & Retained Profits & 17,990,183.00 & 18,204,325.00 \\ \hline 1B & Embelton Limited & Other Equity & 0.00 & 0.00 \\ \hline 1B & Embelton Limited & Convertible Equity & 0.00 & 0.00 \\ \hline & Embelton Limited & Outside Equity & 0.00 & 0.00 \\ \hline 1B & Embelton Limited & Total Equity & 19,149,236.00 & 19,380,995.00 \\ \hline 1B & Embelton Limited & Increase in Capital & 0.00 & 0.00 \\ \hline AB & Embelton Limited & Incr Reserves Ex-SPR & 1,617.00 & 17,617.00 \\ \hline & Embelton Limited & Incr. Share Prem Res & 0.00 & 0.00 \\ \hline 1B & Embelton Limited & Increase Retain Profits & 576,177.00 & 214,142.00 \\ \hline & Embelton Limited & Increase Other Equity & 0.00 & 0.00 \\ \hline & Embelton Limited & Increase Convert Equity & 0.00 & 0.00 \\ \hline EN & Embelton Limited & Increase Outside Equity & 0.00 & 0.00 \\ \hline EN & Embelton Limited & Increase Total Equity & 577,794.00 & 231,759.00 \\ \hline & Embelton Limited & Total Gross Debt & 1,447,887.00 & 9,341,877.00 \\ \hline & Embelton Limited & Total Equity & 19,149,236.00 & 19,380,995.00 \\ \hline & Embelton Limited & Total Capital Invested & 20,597,123.00 & 28,722,872.00 \\ \hline \end{tabular} \begin{tabular}{|l|l|l|r|r|} \multicolumn{1}{|c|}{ ASX Code } & \multicolumn{1}{c}{ Item } & \multicolumn{1}{c}{06/21} \\ \hline ATP & Atlas Pearls Ltd & Operating Revenue & 18,280,749.00 & 21,507,913.00 \\ \hline ATP & Atlas Pearls Ltd & Other Revenue & 4,562,534.00 & 2,629,544.00 \\ \hline ATP & Atlas Pearls Ltd & Total Revenue Excluding Interest & 22,843,283.00 & 24,137,457.00 \\ \hline ATP & Atlas Pearls Ltd & Operating Expenses & 17,839,824.00 & 18,159,441.00 \\ \hline ATP & Atlas Pearls Ltd & EBITDA & 5,003,459.00 & 5,978,016.00 \\ \hline ATP & Atlas Pearls Ltd & Depreciation & 447,984.00 & 225,996.00 \\ \hline ATP & Atlas Pearls Ltd & Amortisation & 25,187.00 & 86,262.00 \\ \hline ATP & Atlas Pearls Ltd & Depreciation and Amortisation & 473,171.00 & 312,258.00 \\ \hline ATP & Atlas Pearls Ltd & EBIT & 4,530,288.00 & 5,665,758.00 \\ \hline ATP & Atlas Pearls Ltd & Interest Revenue & 2,262.00 & 11,751.00 \\ \hline ATP & Atlas Pearls Ltd & Interest Expense & 445,836.00 & 249,842.00 \\ \hline ATP & Atlas Pearls Ltd & Net Interest Expense & 443,574.00 & 238,091.00 \\ \hline ATP & Atlas Pearls Ltd & PreTax Profit & 4,086,714.00 & 5,427,667.00 \\ \hline ATP & Atlas Pearls Ltd & Tax Expense & 1,355,790.00 & 836,116.00 \\ \hline ATP & Atlas Pearls Ltd & Net Profit after Tax Before Abnormals & 2,730,924.00 & 4,591,551.00 \\ \hline ATP & Atlas Pearls Ltd & Abnormals & 3,989,000.00 & 0.00 \\ \hline ATP & Atlas Pearls Ltd & Abnormals Tax & 0.00 & 0.00 \\ \hline ATP & Atlas Pearls Ltd & Net Abnormals & 3,989,000.00 & 0.00 \\ \hline ATP & Atlas Pearls Ltd & Reported NPAT After Abnormals & 6,719,924.00 & 4,591,551.00 \\ \hline & Atlas Pearls Ltd & Outside Equity Interests & 0.00 & 0.00 \\ \hline Atlas Pearls Ltd & Atlas Pearls Ltd & Shares Outstanding at Period End & 424,809,620.00 & 424,809,620.00 \\ \hline Atlas Pearls Ltd & Atlas Pearls Ltd & Weighted Average Number of Shares & 424,809,620.00 & 424,809,620.00 \\ \hline & & EPS Adjusted (cents/share) & 0.64 & 1.08 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline ASX Code & Company Name & Year & Data Set & Items & Item BreakDown & Values \\ \hlineATP & Atlas Pearls Ltd & 06/2022 & Revenue & Operating Revenue (sales) & Sale of goods & 21,507,913.00 \\ \hline ATP & Atlas Pearls Ltd & 06/2022 & Revenue & Increase in Value of inventories (SG) & Change in fair value less husbandry, & 2,336,115.00 \\ \hline ATP & Atlas Pearls Ltd & 06/2022 & Revenue & Gross Interest Income & Interest income & 11,751.00 \\ \hline ATP & Atlas Pearls Ltd & 06/2022 & Revenue & Foreign Exchange Gain/(Loss) & Foreign exchange (losses)/gains rea & 174,198.00 \\ \hline ATP & Atlas Pearls Ltd & 06/2022 & Revenue & Other Non-Operating Revenue (ordi & I Other Income & 119.00 \\ \hline ATP & Atlas Pearls Ltd & 06/2022 & Expense & Share based payment expenditure & Share option expense & 78,430.00 \\ \hline ATP & Atlas Pearls Ltd & 06/2022 & Expense & Foreign Exchange Loss/(Gain) & Loss on foreign exchange & 786,075.00 \\ \hline ATP & Atlas Pearls Ltd & 06/2022 & Expense & Finance Charges (incl finance lease & (Interest from lease Liabilities & 18,095.00 \\ \hline ATP & Atlas Pearls Ltd & 06/2022 & Expense & Sales and marketing expenses & Marketing expenses & 435,167.00 \\ \hline ATP & Atlas Pearls Ltd & 06/2022 & Expense & Staff and Employee Expenses & Salaries \& Wages & 3,501,850.00 \\ \hline ATP & Atlas Pearls Ltd & 06/2022 & Expense & Occupancy Expenses & Occupany Costs & 67,920.00 \\ \hline ATP & Atlas Pearls Ltd & 06/2022 & Expense & Administration Expenses & Administration expenses - Other & 499,538.00 \\ \hline ATP & Atlas Pearls Ltd & 06/2022 & Expense & Administration Expenses & Compliance and Accounting & 395,130.00 \\ \hline ATP & Atlas Pearls Ltd & 06/2022 & Expense & Administration Expenses & Other Adjustment & 2.00 \\ \hline ATP & Atlas Pearls Ltd & 06/2022 & Expense & Administration Expenses & Administration expenses - Travel & 224,288.00 \\ \hline ATP & Atlas Pearls Ltd & 06/2022 & Expense & Directors' Remuneration & Directors' remuneration & 378,240.00 \\ \hline ATP & Atlas Pearls Ltd & 06/2022 & Expense & Audit Fee Paid by Consolidated Entit & Audit and review of financial reports & 96,370.00 \\ \hline ATP & Atlas Pearls Ltd & 06/2022 & Expense & Other Operating Expenses & Other Expenses & 375,133.00 \\ \hline ATP & Atlas Pearls Ltd & 06/2022 & Expense & Depreciation & Depreciation property, plant and equ & 154,536.00 \\ \hline ATP & Atlas Pearls Ltd & 06/2022 & Expense & Depreciation & Amortisation of right-of-use asset & 71,460.00 \\ \hline ATP & Atlas Pearls Ltd & 06/2022 & Expense & Other Amortisation & Amortisation of intangible asset & 86,262.00 \\ \hline ATP & Atlas Pearls Ltd & 06/2021 & Revenue & Operating Revenue (sales) & Sale of goods & 18,280,749.00 \\ \hline ATP & Atlas Pearls Ltd & 06/2021 & Revenue & Increase in Value of inventories (SG) & Change in fair value less husbandry & 3,988,632.00 \\ \hline ATP & Atlas Pearls Ltd & 06/2021 & Revenue & Gross Interest Income & Interest income & 2,262.00 \\ \hline ATP & Atlas Pearls Ltd & 06/2021 & Revenue & Foreign Exchange Gain/(Loss) & Foreign exchange (losses)/gains rea & 311,194.00 \\ \hline ATP & Atlas Pearls Ltd & 06/2021 & Revenue & Other Non-Operating Revenue (ordi & I Grant funds & 247,416.00 \\ \hline ATP & Atlas Pearls Ltd & 06/2021 & Revenue & Other Non-Operating Revenue (ordi & I COVID-19 rent relief & 15,292.00 \\ \hline ATP & Atlas Pearls Ltd & 06/2021 & Expense & Share based payment expenditure & Share option expense & 132.00 \\ \hline ATP & Atlas Pearls Ltd & 06/2021 & Expense & Foreign Exchange Loss/(Gain) & Loss on foreign exchange & 756,042.00 \\ \hline ATP & Atlas Pearls Ltd & 06/2021 & Expense & Finance Charges (incl finance lease & (Interest from lease Liabilities & 28,538.00 \\ \hline ATP & Atlas Pearls Ltd & 06/2021 & Expense & Cost of Goods Sold & Cost of Goods sold & 8,445,407.00 \\ \hline ATP & Atlas Pearls Ltd & 06/2021 & Expense & Sales and marketing expenses & Marketing expenses & 257,657.00 \\ \hline ATP & Atlas Pearls Ltd & 06/2021 & Expense & Staff and Employee Expenses & Salaries \& Wages & 2,808,960.00 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline ASX Code & Company Name & Item & 06/21 & 06/22 \\ \hline ATP & Atlas Pearls Ltd & CA - Cash & 3,022,311.00 & 2,995,131.00 \\ \hline ATP & Atlas Pearls Ltd & CA - Receivables & 526,388.00 & 240,047.00 \\ \hline ATP & Atlas Pearls Ltd & CA - Prepaid Expenses & 0.00 & 0.00 \\ \hline ATP & Atlas Pearls Ltd & CA - Inventories & 714,952.00 & 3,167,940.00 \\ \hline ATP & Atlas Pearls Ltd & CA - Investments & 0.00 & 0.00 \\ \hline ATP & Atlas Pearls Ltd & CA - NCA Held Sale & 0.00 & 0.00 \\ \hline ATP & Atlas Pearls Ltd & CA - Other & 10,419,792.00 & 9,763,861.00 \\ \hline ATP & Atlas Pearls Ltd & Total Current Assets & 14,683,443.00 & 16,166,979.00 \\ \hline ATP & Atlas Pearls Ltd & NCA - Receivables & 1,923.00 & 0.00 \\ \hline ATP & Atlas Pearls Ltd & NCA - Inventories & 6,824,384.00 & 7,883,366.00 \\ \hline ATP & Atlas Pearls Ltd & NCA - Investments & 0.00 & 0.00 \\ \hline ATP & Atlas Pearls Ltd & NCA - PP\&E & 5,663,569.00 & 6,592,589.00 \\ \hline ATP & Atlas Pearls Ltd & NCA - Intangibles(ExGW) & 87,384.00 & 18,561.00 \\ \hline ATP & Atlas Pearls Ltd & NCA - Goodwill & 0.00 & 0.00 \\ \hline ATP & Atlas Pearls Ltd & NCA - Future Tax Benefit & 791,078.00 & 854,108.00 \\ \hline ATP & Atlas Pearls Ltd & NCA - Other & 0.00 & 0.00 \\ \hline ATP & Atlas Pearls Ltd & Total NCA & 13,368,338.00 & 15,348,624.00 \\ \hline ATP & Atlas Pearls Ltd & Total Assets & 28,051,781.00 & 31,515,603.00 \\ \hline ATP & Atlas Pearls Ltd & CL - Account Payable & 636,580.00 & 810,715.00 \\ \hline ATP & Atlas Pearls Ltd & CL - Short-Term Debt & 3,035,796.00 & 1,183,048.00 \\ \hline ATP & Atlas Pearls Ltd & CL - Provisions & 3,188,894.00 & 3,129,693.00 \\ \hline ATP & Atlas Pearls Ltd & CL - NCL Held Sale & 0.00 & 0.00 \\ \hline ATP & Atlas Pearls Ltd & CL - Other & 1.00 & 0.00 \\ \hline ATP & Atlas Pearls Ltd & Total Curr. Liabilities & 6,861,271.00 & 5,123,456.00 \\ \hline ATP & Atlas Pearls Ltd & NCL - Account Payable & 0.00 & 0.00 \\ \hline ATP & Atlas Pearls Ltd & NCL - Long-Term Debt & 1,481,342.00 & 220,998.00 \\ \hline ATP & Atlas Pearls Ltd & NCL - Provisions & 1,284,413.00 & 1,796,313.00 \\ \hline ATP & Atlas Pearls Ltd & NCL - Other & 0.00 & 0.00 \\ \hline ATP & Atlas Pearls Ltd & Total NCL & 2,765,755.00 & 2,017,311.00 \\ \hline ATP & Atlas Pearls Ltd & Total Liabilities & 9,627,026.00 & 7,140,767.00 \\ \hline ATP & Atlas Pearls Ltd & Share Capital & 36,857,415.00 & 36,857,415.00 \\ \hline ATP & Atlas Pearls Ltd & Reserves & 9,724,683.00 & 8,366,153.00 \\ \hline ATP & Atlas Pearls Ltd & Retained Earnings & 8,707,977.00 & 4,116,426.00 \\ \hline ATP & Atlas Pearls Ltd & Other Equity & 0.00 & 0.00 \\ \hline ATP & Atlas Pearls Ltd & Convertible Equity & 0.00 & 0.00 \\ \hline ATP & Atlas Pearls Ltd & SE Held Sale & 0.00 & 0.00 \\ \hline ATP & Atlas Pearls Ltd & Outside Equity & -- & -- \\ \hline ATP & Atlas Pearls Ltd & Total Equity & 18,424,755.00 & 24,374,836.00 \\ \hline \end{tabular} \begin{tabular}{|l|l|l|r|r|} \hline \multicolumn{1}{|c|}{ ASX Code } & \multicolumn{1}{|c|}{ Company Name } & Item & 06/21 & 06/22 \\ \hline ATP & Atlas Pearls Ltd & Cash (\%) & 10.77 & 9.50 \\ \hline ATP & Atlas Pearls Ltd & Trade Debtors (\%) & 1.88 & 0.76 \\ \hline ATP & Atlas Pearls Ltd & Inventory (\%) & 26.88 & 35.07 \\ \hline ATP & Atlas Pearls Ltd & Plant \& Equipment (\%) & 20.19 & 20.92 \\ \hline ATP & Atlas Pearls Ltd & Intangibles (\%) & 0.31 & 0.06 \\ \hline ATP & Atlas Pearls Ltd & Goodwill (\%) & 0.00 & 0.00 \\ \hline ATP & Atlas Pearls Ltd & Non Current Investments (\%) & 0.00 & 0.00 \\ \hline ATP & Atlas Pearls Ltd & Other (\%) & 39.96 & 33.69 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline ASX Code & Company Name & Item & 06/21 & 06/22 \\ \hline ATP & Atlas Pearls Ltd & Receipts from Customers & 18,197,445.00 & 21,820,840.00 \\ \hline ATP & Atlas Pearls Ltd & Payments to Suppliers and Employees & 13,556,124.00 & 15,710,705.00 \\ \hline ATP & Atlas Pearls Ltd & Dividends Received & 0.00 & 0.00 \\ \hline ATP & Atlas Pearls Ltd & Interest Received & 2,298.00 & 11,751.00 \\ \hline ATP & Atlas Pearls Ltd & Interest Paid & 408,850.00 & 215,713.00 \\ \hline ATP & Atlas Pearls Ltd & Tax Paid & 461,097.00 & 920,381.00 \\ \hline ATP & Atlas Pearls Ltd & Other Operating Cashflows & 0.00 & 0.00 \\ \hline ATP & Atlas Pearls Ltd & Net Operating Cashflows & 3,773,672.00 & 4,985,792.00 \\ \hline ATP & Atlas Pearls Ltd & Payment for Purchase of PPE & 1,252,245.00 & 1,600,828.00 \\ \hline ATP & Atlas Pearls Ltd & Proceeds From Sale of PPE & 0.00 & 0.00 \\ \hline ATP & Atlas Pearls Ltd & Investments Purchased & 0.00 & 0.00 \\ \hline ATP & Atlas Pearls Ltd & Proceeds From Sale of Investments & 0.00 & 0.00 \\ \hline ATP & Atlas Pearls Ltd & Payments for Purchase of Subsidiaries & 0.00 & 0.00 \\ \hline ATP & Atlas Pearls Ltd & Proceeds from Sale of Subsidiaries & 0.00 & 0.00 \\ \hline ATP & Atlas Pearls Ltd & Loans Granted & 0.00 & 0.00 \\ \hline ATP & Atlas Pearls Ltd & Loans Repaid & 0.00 & 0.00 \\ \hline ATP & Atlas Pearls Ltd & Other Investing Cashflows & 0.00 & 0.00 \\ \hline ATP & Atlas Pearls Ltd & Net Investing Cashflows & 1,252,245.00 & 1,600,828.00 \\ \hline ATP & Atlas Pearls Ltd & Proceeds from Issues & 0.00 & 0.00 \\ \hline ATP & Atlas Pearls Ltd & Proceeds from Borrowings & 3,663,916.00 & 556,207.00 \\ \hline ATP & Atlas Pearls Ltd & Repayment of Borrowings & 3,870,292.00 & 3,628,515.00 \\ \hline ATP & Atlas Pearls Ltd & Dividends Paid & 0.00 & 0.00 \\ \hline ATP & Atlas Pearls Ltd & Other Financing Cashflows & 338,266.00 & 79,454.00 \\ \hline ATP & Atlas Pearls Ltd & Net Financing Cashflows & 544,642.00 & 3,151,762.00 \\ \hline ATP & Atlas Pearls Ltd & Net Increase in Cash & 1,976,785.00 & 233,202.00 \\ \hline ATP & Atlas Pearls Ltd & Cash at Beginning of Period & 718,302.00 & 3,022,311.00 \\ \hline ATP & Atlas Pearls Ltd & Exchange Rate Adj & 327,224.00 & 260,382.00 \\ \hline ATP & Atlas Pearls Ltd & Other Cash Adjustments & 0.00 & 0.00 \\ \hline ATP & Atlas Pearls Ltd & Cash at End of Period & 3,022,311.00 & 2,995,131.00 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline & & & & \\ \hline ATP & Atlas Pearls Ltd & EBIT Margin (\%) & 24.78 & 26.34 \\ \hline ATP & Atlas Pearls Ltd & EBITA Margin (\%) & 24.92 & 26.74 \\ \hline ATP & Atlas Pearls Ltd & EBITDA Margin (\%) & 27.37 & 27.79 \\ \hline ATP & Atlas Pearls Ltd & ROE (\%) & 14.82 & 18.84 \\ \hline ATP & Atlas Pearls Ltd & ROA (\%) & 10.85 & 15.12 \\ \hline ATP & Atlas Pearls Ltd & ROIC (\%) & 15.39 & 21.26 \\ \hline ATP & Atlas Pearls Ltd & NOPLAT Margin (\%) & 16.78 & 22.52 \\ \hline ATP & Atlas Pearls Ltd & Invested Capital Turnover & 0.92 & 0.94 \\ \hline ATP & Atlas Pearls Ltd & Inventory Turnover & 25.57 & 6.79 \\ \hline ATP & Atlas Pearls Ltd & Asset Turnover & 0.65 & 0.68 \\ \hline ATP & Atlas Pearls Ltd & LT Asset Turnover & 1.37 & 1.40 \\ \hline ATP & Atlas Pearls Ltd & PPE Turnover & 3.23 & 3.26 \\ \hline ATP & Atlas Pearls Ltd & Depreciation/PP\&E (\%) & 3.21 & 1.39 \\ \hline ATP & Atlas Pearls Ltd & Depreciation/Revenue (\%) & 2.45 & 1.05 \\ \hline ATP & Atlas Pearls Ltd & Wkg Capital/Revenue (\%) & 42.86 & 42.92 \\ \hline ATP & Atlas Pearls Ltd & Working Cap Turnover & 2.33 & 2.33 \\ \hline ATP & Atlas Pearls Ltd & Financial Leverage & 1.52 & 1.29 \\ \hline ATP & Atlas Pearls Ltd & Gross Gearing (D/E) (\%) & 24.52 & 5.76 \\ \hline ATP & Atlas Pearls Ltd & Net Gearing (\%) & 8.11 & -6.53 \\ \hline ATP & Atlas Pearls Ltd & Net Interest Cover & 10.21 & 23.80 \\ \hline ATP & Atlas Pearls Ltd & Current Ratio & 2.14 & 3.16 \\ \hline ATP & Atlas Pearls Ltd & Quick Ratio & 2.04 & 2.54 \\ \hline ATP & Atlas Pearls Ltd & Gross Debt/CF & 1.24 & 0.33 \\ \hline ATP & Atlas Pearls Ltd & Net Debt/CF & 0.41 & -0.37 \\ \hline ATP & Atlas Pearls Ltd & NTA per Share (\$) & 0.04 & 0.06 \\ \hline ATP & Atlas Pearls Ltd & BV per Share (\$) & 0.04 & 0.06 \\ \hline ATP & Atlas Pearls Ltd & Cash per Share (\$) & 0.01 & 0.01 \\ \hline ATP & Atlas Pearls Ltd & Receivables/Op. Rev. (\%) & 2.88 & 1.12 \\ \hline ATP & Atlas Pearls Ltd & Inventory/Trading Rev. (\%) & 3.91 & 14.73 \\ \hline ATP & Atlas Pearls Ltd & Creditors/Op. Rev. (\%) & 3.48 & 3.77 \\ \hline ATP & Atlas Pearls Ltd & Funds from Ops./EBITDA (\%) & 92.76 & 102.21 \\ \hline ATP & Atlas Pearls Ltd & Depreciation/Capex (\%) & 35.77 & 14.12 \\ \hline ATP & Atlas Pearls Ltd & Capex/Operating Rev. (\%) & 6.85 & 7.44 \\ \hline ATP & Atlas Pearls Ltd & Days Inventory & 14.28 & 53.76 \\ \hline ATP & Atlas Pearls Ltd & Days Receivables & 10.51 & 4.07 \\ \hline ATP & Atlas Pearls Ltd & Days Payables & 12.71 & 13.76 \\ \hline ATP & Atlas Pearls Ltd & Gross CF per Share ($) & 0.01 & 0.01 \\ \hline ATP & Atlas Pearls Ltd & Sales per Share (\$) & 0.04 & 0.05 \\ \hline ATP & Atlas Pearls Ltd & Year End Share Price & 0.02 & 0.04 \\ \hline ATP & Atlas Pearls Ltd & Market Cap. & 6,372,144.00 & 15,293,146.00 \\ \hline ATP & Atlas Pearls Ltd & Net Debt & 1,494,827.00 & 1,591,085.00 \\ \hline ATP & Atlas Pearls Ltd & Enterprise Value & 7,866,971.00 & 13,702,061.00 \\ \hline ATP & Atlas Pearls Ltd & EV/EBITDA & 1.57 & 2.29 \\ \hline ATP & Atlas Pearls Ltd & EV/EBIT & 1.74 & 2.42 \\ \hline ATP & Atlas Pearls Ltd & Market Cap./Rep NPAT & 0.95 & 3.33 \\ \hline ATP & Atlas Pearls Ltd & Market Cap./Trading Rev. & 0.35 & 0.71 \\ \hline ATP & Atlas Pearls Ltd & Price/Book Value & 0.35 & 0.63 \\ \hline ATP & Atlas Pearls Ltd & Price/Gross Cash Flow & 1.75 & 3.57 \\ \hline ATP & Atlas Pearls Ltd & PER & 2.34 & 3.33 \\ \hline \end{tabular}