Using the January 31, 2014, unaudited financial information, compute the ROE, ROA, profit margin ratio, asset turnover ratio, current ratio, cash flow ratio, debt-toequity ratio, interest coverage ratio, debt coverage ratio, NTAB, EPS, DPS and the PER. Comment on the ratio analyses performed.

Please show work if possible, numbers you used or name of the account you got the number from (eg. total assets/total liabilities)

Table 2. Comprehensive Income Statement (in thousands of Australian dollars) June 30, 2012 June 30, 2013 June 30, 2010 $246,169 June 30, 2011 $421,595 Unaudited January 31, 2014 $520,041 (711,430) $774,879 $1,054,100 1656,334) 9,696 (125,171) 179,194) (3.218) 15,000 (211,000) (157,191) (5,159) (516,867) (164,502) (16.292) (582) (256,515) (21,361) (5,380) (1,628) (7.132) 537 (304) (8,043) (12.711) 257 (21,033) 188 Revenue Cost of sales Changes in inventories of finished goods and WIP Materials, plant, and contractor costs Employee benefits expense Depreciation and amortization Consulting fees Provision for impairment losses Other expenses Other gains and losses Expenses Results from Operating Activities Finance income Finance costs Net finance income Share of profit/(loss) of associates and jointly controlled entities Net Profit Before Tax Income tax expense Net Profit After Tax Foreign exchange differences (net of tax) Total Comprehensive Income $40,059 1,023 (716) $307 $54,898 3,079 (711) $2,368 (513) $56,753 (17,920) $38,833 (1.946) $36,887 $64,182 5,698 (2,850) $2,848 3,052 $70,082 (20,780) $49,302 (310) $48,992 $93,665 6,939 14,816) $2,123 (5,679) $90,109 127,190) $62,919 $40,366 (10.915) $29,451 (346) $29,105 $(324,162) (2,301) $(326,463) 1,826 $64,745 Table 3. Balance Sheet (in thousands of Australian dollars) June 30, 2010 June 30, 2011 Unaudited January 31, 2014 June 30, 2012 June 30, 2013 $51,921 $78,285 $15,316 Current Assets Cash and cash equivalents Short-term deposits Trade and other receivables Inventories and WIP Current tax assets $51,091 72,500 196,884 11,331 42,162 14,621 49,542 29,622 $90,728 2.748 83,254 150,491 2,535 1,560 103,279 40,616 Other assets 1,574 2.487 (23,415) Noncurrent assets classified as held for sale Total Current Assets 2,246 6.900 $117,850 $159,023 $334,293 $331,316 $135,796 73,293 1.424 10,468 71,546 9,124 26,789 1,827 36,577 2,043 Noncurrent Assets Trade and other receivables Term deposits Property, plant, and equipment Deferred tax assets Investments accounted for using equity method Intangibles Other assets Total Noncurrent Assets Total Assets 7,051 14,260 67,736 4,273 2,545 48,243 15,621 15,637 40,332 44,237 $162,087 54,257 $213,280 144,108 $478,401 132,894 $464,210 90,467 163,760 $299,556 299,909 Current Liabilities Trade and other payables Borrowings Current tax liabilities Provisions Other liabilities Total Current Liabilities 52,968 2,789 8,644 525 72,845 3.272 6,387 219,568 11,139 267,169 8,734 8,367 755 825 3,970 63,731 $363,640 $64,926 $83,259 $285,095 $234,677 9,246 1,517 Noncurrent Liabilities Trade and other payables Borrowings Deferred tax liabilities Investments accounted for using the equity method Provisions Other liabilities Total Noncurrent Liabilities 4,901 51 308 17.453 2,793 489 14,547 1,067 493 493 164 299 489 50,667 $52,184 $3,785 $5,559 $29,981 $16,107 68,711 88,818 124,426 315,076 163,325 250,784 213,426 415,824 (116,268) 93,376 42,839 44.294 45,430 42,768 Total Liabilities Net Assets Equity Issued capital Profit reserve Reserves Retained earnings Total Equity Number of shares (159,036) 1,034 49,505 93,376 70,699,487 (912) 81,080 124,462 81,541,569 (1,221) 119,116 163,325 86,169,014 45,430 62,919 1.471 103,606 213,426 86,169,014 (116,268) 86,169,014 Share price $2.66 $5.46 $4.37 $4.20 Table 4. Statement of Cash Flows (in thousands of Australian dollars) 2010 2011 2012 2013 744,720 (631,924) 1,176,226 11,113,073) 245,418 (215,240) 943 (670) $30,451 431 399 (373,464) 638 (20,390) $38,183 (21,537) $91,259 (45.231) $17,922 18,371) 224 (11,257) 6,4 3,079 (19,521) 869 (39,737) 500 5,649 (86.760) 1,023 7,379 73,545 130 (205) (3.439) (19,798) Cash Flows from Operating Activities Receipts from customers Payments to suppliers and employees Other revenue Income taxes paid Net cash flows provided by operating activities Cash Flows from Investing Activities Payments for property, plant, and equipment Proceeds from disposal of property, plan, and equipment Interest received Term deposits matured/expired Amount received from joint ventures Acquisition of investments or associates Payment of deferred consideration Net cash flows provided by/used in financing activities Cash Flows from Financing Activities Proceeds from issue of share capital Proceeds from borrowings Repayment of borrowings Interest paid Dividends paid Net cash provided by/used in financing activities Net increase/decrease in cash and equivalents Cash and equivalents at beginning of year Effect of exchange rate changes Cash and equivalents at end of year (7,124) (1,898) (123,787) $42,604 18,907 1.458 1.136 23.011 (4,698) (4.131) (271) (3,464) (658) 9,152 (9,654) (4.877) (15,510) (2.850) 13,419) 17.257) (11,285) $11,086 $19,921) $5,334 $(20,889) 34,413 26,364 (27,194) 39,637 17.440 51,921 78,285 51,091 67 $57,920 $78,285 $51,091 $90,728 Table 5. Reconciliation (in thousands of Australian dollars) Profit for the year after tax Depreciation and amortization Other noncash differences Decrease/Increase in trade debtors and receivables Decrease/Increase in inventories and WIP Decrease/Increase in other current assets Increase in deferred tax assets Decrease/Increase in trade and payables Decrease/Increase in current tax liabilities Decrease/Increase in deferred tax liabilities Increase in other provisions Net cash inflow from operating activities 2010 $29,450 3,217 907 (25,202) (9,696) (104) (779) 21,881 10,649 64 64 $30,451 2011 $38,832 5,159 (1,815) (7,380) (15,000) 671 (215) 19,877 (2,311) 2012 $49,302 16,292 (43,489) (154,393) 18,291 (913) 12.231) 203,417 1,980 2,742 260 $91,259 2013 $62,919 21,361 28,409 119,258 (139,160) 927 (4,851) (37,123) (10,903) (1,727) 86 365 $38,183 $17,922