What is the cash to total assets margin (%) for year 2019 and 2018?

• 2.24% (2019) and 7.65% (2018)
• 2.34% (2019) and 7.76% (2018)
• 0.11% (2019) and 0.11% (2018)
• 7.76% (2019) and 2.34% (2018)

Between year 2019 and 2018, which year the company having more favourable investment turnover margin (times)?

• 2019
• 2018

What is the current ratio (times) for year 2019 and year 2018?

• 1.13 times (2019) and 1.25 times (2018)
• 0.34 times (2019) and 0.31 times (2018)
• 1.28 times (2019) and 1.07 times (2018)
• 0.78 times (2019) and 0.94 times (2018)

Between year 2019 and 2018, which year the company having more favourable quick ratio margin (times)?

• 2019
• 2018

In general, there are how many categories for ratio analysia?

• 5
• 6
• 4
• 3

What is the return on equity margin (%) for year 2018?

• 58.99%
• 43.33%
• 217.81%
• 12.89%

Between year 2019 and 2018, which year the company having shorter lapse of time between sales and the collection of cash (times) - sales to receivable margin?

• 2019
• 2018

What is the return on assets margin (%) for year 2018?

• 45.33%
• 178.06%
• 43.53%
• 58.11%

Between year 2019 and 2018, which year the company having more favourable current ratio margin (times)?

• 2018
• 2019

Calculation the cost of sales to payable Ratio (times) for year 2018.

• -149.12 times
• 14.91 times
• 149.14 times
• None of of the abovve
• -14.91 times

What is the Sales to receivable (or turnover ratio) margin (times) for the year 2019?

• 4.70 times
• 4.22 times
• 4.19 times
• 4.50 times

Based on the financial statement given, between year 2018 and year 2019, which year is having better financial performance

• 2019
• 2018

What is the gross profitability margin (%) for year 2019 and 2018?

• 82.79% (2019) and 74.92% (2018)
• 74.42% (2019) and 79.41% (2018)
• 79.41% (2019) and 74.41% (2018)
• 74.92% (2019) and 82.79% (2018)

Did year 2019 having better Inventory to assets ratio (%) position compared to year 2018.

• Yes
• No

Calculation the Days' Receivable Ratio for year 2019.

• 68 days
• 78 days
• 85 days
• 87 days

Calculation the Inventory to assets ratio (%) for year 2018.

• 13,14%
• 1547.09%
• 40.26%
• 9.84%

What is the investment turnover margin (times) for year 2019 and 2018?

• 0.87 times (2019) and 1.45 times (2018)
• 0.65 times (2019) and 1.20 times (2018)
• 0.88 times (2019) and 1.51 times (2018)
• 022 times (2019) and 0.25 times (2018)

What is the Quick ratio margin (times) for year 2019?

• 0.88 times
• 0.81 times
• 0.67 times
• 0.87 times

What is the net profitability margin (%) for year 2018?

• 30.01%
• 31.01%
• 79.41%
• 28.78%

What is the earning per share margin (%) for year 2018?

• 77.51%
• 51.71%
• 71.51%
• 217.81%

Statement Of Financial Position As At 31/12/2019 2019 Page 1 of 2 Year To Date Last Year NON-CURRENT ASSETS RM 200-120 RENOVATION 200-125 140,152.50 8.4 ACCUM DEPRN - RENOVATION 134,652.50 7.6 -8.0 -7.4 200-200 FURNITURE & FITTINGS (133,364.50) (131,248.50) 69,574.00 4.2 69,574.00 3.9 200-205 ACCUM DEPRN. - FURNITURE & FITTINGS 200-210 (47,831.90) -2.9 (40,874.50) 2.3 OFFICE EQUIPMENT 200-215 ACCUM. DEPRN. - OFFICE EQUIPMENT 55,958.47 3.4 53,958.47 3.0 (54,011.67) -3.3 (52, 408.65) -2.9 200-240 COMPUTER & ICT 36,688.32 2.2 ACCUM DEPR - COMPUTER & ICT 33,189.32 1.9 200-245 200-260 MOBILE COMMUNICATION DEVICE (31,594.07) -1.9 (25,529.34) -1.4 15,569.00 0.9 13,814.00 0.8 200-265 DEVICE ACCUM DEPR - MOBILE COMMUNICATION (13,214.00) -0.8 (11,912.00) -0.7 200-280 AIR-COND 0.5 200-285 ACCUM. DEPRN. - AIR-COND 8,829.00 0.5 8,829.00 (8,829.00) -0.5 200-300 MOTOR VEHICLE (8,059.00) -0.5 1,190,400.05 71.8 61.4 200-305 ACCUM DEPRN. - MOTOR VEHICLE 1,092,714.84 (751,563.77) -45.3 (729,947.30) 41.0 200-400 MACHINE 51,767.88 3.1 2.9 200-405 51,767.88 ACCUM DEPR - MACHINE (28,389.74) -1.7 (23,212.95) -1.3 500,140.57 30.1 INTANGIBLE ASSETS 435,307.77 24.4 210-000 INTANGIBLE ASSETS 33,695.00 2.0 1.9 210-005 AMORTIZATION - GOODWILL 33,695.00 (25,735.60) -1.6 (22,366.10) -1.3 7,959.40 0.5 11,328.90 0.6 * CURRENT ASSETS 300-000 TRADE DEBTORS 344,994.75 20.8 573,540.64 32.2 305-000 OTHER DEBTORS 70,867.19 4.3 310-000 CASH AT BANK (17,684.71) -1.0 37,105.48 2.2 320-000 CASH IN HAND 136,193.86 7.6 330-000 1,778.00 0.1 STOCK 90 1,890.00 0.1 9.8 340-000 DEPOSIT 149,299.90 175,268.56 345-000 28,062.00 1,7 PREPAYMENT 20,233.13 1.2 27,000.00 1.5 0.4 350-001 AMOUNT DUE FROM DIRECTOR - CHEW YOKE 7,294.00 LING 0.00 0.0 226,607.13 12.7 370-000 AMOUNT DUE FROM SUBSIDIARIES 498,527.42 30.1 203,732.62 11.4 TOTAL ASSETS 1,150,867.87 69.4 1,333,842.10 74.9 1,658,967.84 100.0 1,780,478.77 100.0 EQUITY 100-000 SHARE CAPITAL 1,000.000.00 60.3 1,000,000.00 56.2 1,000,000.00 60.3 1,000,000.00 56.2 RETAINED EARNING RETAINED EARNING (644,139.59) -38.8 (1,246,392.57) -70.0 THIS YEAR PROFIT/(LOSS) (164,692.22) -9.9 602,252.98 33.8 TOTAL EQUITY (808,831.81) -48.8 (644,139.59) 36.2 191,168.19 11.5 355,860.41 20.0 NON - CURRENT LIABILITIES 494-000 DEFFERED TAX LIABILITIES 1,798.00 0.1 4,640.00 0.3 1,798.00 0.1 4,640.00 0.3 CURRENT LIABILITIES 400-000 TRADE CREDITORS -0.2 410-000 AMOUNT DUE TO SUBSIDIARIES (4,191.15) -0.3 (2,979.90) 440-000 220,452.33 13.3 129,410.10 7.3 AMOUNT DUE TO DIRECTORS 43.2 38.4 470-000 HP CREDITORS 716,270.67 682,886.54 29.3 414,595.46 23.3 480-000 486,533.54 ACCRUALS 50,945.74 3.1 1.5 485-000 TAXATION PAYABLE 27,225.72 0.00 0.0 172,849.92Statement Of Financial Position As At 31/12/2019 2019 2018 Page 2 of 2 Year To Date Last Year % GST-KASTAM GST - PAYABLE (KASTAM) RM (4,009.48) -0.2 (4,009.48) -0.2 88.4 79.8 TOTAL LIABILITIES 1,466,001.65 1,419,978.36 1,467,799.65 88.5 TOTAL EQUITY AND LIABILITIES 1,424,618.36 80.0 1,658,967.84 100.0 1.780,478.77 100.0Statement Of Comprehensive Income for the period 01/01/2018 to 31/12/2019 2019 2018 Page 1 of 2 Year To Date % Last Year % SALES RM 500-000 SALES - STEM CELL PRODUCT 1,430,261.90 98.2 2,693,076.81 100.0 500-010 SALES - GENETIC SCREENING 21,820.00 1.5 0.00 0.0 500-020 SALES - BLOOD TEST 4,042.50 0.3 0.00 0.0 1,456,124.40 100.0 2,693,076.81 100.0 SALES ADJUSTMENT 510-000 RETURN INWARDS (5,175.00) -0.4 (19,262.52) -0.7 520-000 DISCOUNT ALLOWED (4,560.00), -0.3 (90,695.37) -3.4 9,735.00) -0.7 (109,957.89) -4.1 NET SALES 1,446,389.40 99.3 2,583,118.92 95.9 COST OF GOODS SOLD 600-000 STOCKS AT THE BEGINNING OF YEAR 175,268.56 12.0 45,485.75 1.7 610-000 PURCHASES 336,843.86 23.1 568,983.35 21.1 620-000 STOCKS AT THE END OF THE YEAR (149,299.90) -10.3 (175,268.56) -6.5 650-000 CARRIAGE INWARDS 0.00 0.0 5,233.76 0.2 362,812.52 24.9 444,434.30 16.5 GROSS PROFIT(LOSS) 1,083,576.88 74.4 2,138,684.62 79.4 OTHER INCOME 580-000 SUNDRY INCOME - OTHERS 0.00 0.0 1.00 0.0 0.00 0.0 1.00 0.0 EXPENSES 706-000 UPKEEP OF OFFICE 0.00 0.0 7,133.37 0.3 706-003 UPKEEP OF PREMISES 0.00 0.0 1,076.65 0.0 706-004 UPKEEP OF PERIODICAL - NEWSPAPER 0.00 0.0 1,063.50 0.0 713-000 BOOK KEEPING SERVICE 0.00 0.0 1,113.90 0.0 714-021 REPAIR & MAINTENANCE 0.00 0.0 77.50 0.0 721-000 FOOD & REFRESHMENT 0.00 0.0 2,353.06 0.1 902-000 AGENT COMMISSION 0.00 0.0 2,990.00 0.1 903-000 AMORTIZATION OF INTANGIBLE ASSETS 3,369.00 0.2 0.00 0.0 904-000 BANK CHARGES 766.38 0.1 4,169.14 0.2 908-000 CREDIT CARD CHARGES 1,341.92 1'0 545.00 0.0 909-000 DEPRECIATION OF FIXED ASSETS 245,606.91 16.9 247,507.80 9.2 910-000 DIRECTOR EMOLUMENT 323,027.68 22.2 210,000.00 7.8 911-000 DISBURSEMENT FEE 610.00 0.0 0.00 0.0 912-000 DONATION, GIFT & CONTRIBUTION 2,299.80 0.2 545.00 0.0 913-000 ENTERTAINMENT FEES 9,457.34 0.6 8,524.68 0.3 915-000 HIRE PURCHASE INTEREST 36,043.90 2.5 21,069.20 0.8 916-000 INSURANCE 635.65 0.0 4,360.59 0.2 918-000 INTERNSHIP 31,600.00 2.2 36,875.31 1.4 920-000 LICENCE FEES 37,122.40 2.5 500.00 0.0 921-000 LOSS ON DISPOSAL OF FIXED ASSETS (70,000.00) 4.8 0.00 0.0 925-000 MEDICAL FEE 2,068.70 0.1 2,864.63 0.1 927-000 NEWSPAPER & PERIODICAL 236.70 0.0 0.00 0.0 928-000 OFFICE EXPENSES 2,501.70 0.2 4,554.43 0.2 929-000 PENALTY & FINE 0.00 0.0 544.26 0.0 930-000 POSTAGE, COURIER CHARGES 6,305.51 0.4 9,179.15 0.3 932-000 PRINTING & STATIONERY 8,547.63 0.6 23,223.86 0.9 933-000 PROFESSIONAL FEES 8,219.00 0.6 6,660.00 0.2 935-000 RENTAL 79,920.00 5.5 84,494.57 3.1 936-000 RECRUITMENT FEE 0.00 0.0 5,530.69 0.2 937-000 REPAIR & MAINTENANCE 1,610.45 0.1 0.00 0.0 938-000 ROAD TAX & INSURANCE 27,286.11 1.9 26,548.19 1.0Statement Of Comprehensive Income for the period 01/01/2018 to 31/12/2019 2019 Jo18 Page 2 of 2 Year To Date Last Year 939-000 ROUNDING CHARGES RM 0.03 0.0 (0.03) 0.0 940-000 SALES & MARKETING EXPENSES 92,289.27 63 57,697.10 2.1 941-000 SERVICE CHARGES 3,833.00 0.3 3,485.76 0.1 942-000 SERVICE TAX 613.90 0.0 33.44 0.0 943-000 STAFF SALARY 293,931.61 20.2 453,218.10 16.8 944-000 STAFF AMENITIES & WELFARE 13,105.75 0.9 0.6 946-000 15,268.75 SUBSCRIPTION & MEMBERSHIP FEE 12,257.88 0.8 6,000.00 0.2 947-000 SUNDRIES EXPENSES 0.00 0.0 13,146.79 0.5 948-000 TELEPHONE & FAX CHARGES 12,116.74 0.8 21, 101.51 0.8 949-000 TRANSPORTATION FEE 790.00 0.1 711.01 0.0 950-000 TRAVELLING EXPENSES 9,754.23 0.7 0.00 0.0 951-000 UPKEEP (ASSETS & EQUIPMENT) 0.00 0.0 5,521.64 0.2 952-000 VEHICLE - REPAIR & MAINTENANCE 50,636.45 3.5 954-000 58,131.29 2.2 WATER & ELECTRICITY 3,205.46 0.2 11,122.88 0.4 955-000 TAXATION 0.00 0.0 4,640.00 0.2 1 251 111.10 85.9 1,363,582.72 50.6 NET PROFIT/(LOSS) (167,534.22) -11.5 775,102.90 28.8 TAXATION 750-000 TAXATION 2,842.00 0.2 (172,849.92) -6.4 2,842.00 0.2 (172,849.92) 6.4 NET PROFIT/(LOSS) AFTER TAX (164,692.22) -11.3 602,252.98 22.4 RETAINED EARNING B/F (644,139.59) RETAINED EARNING C/F (1,246,392.57) (808,831.81) (644,139.59)