What is the return on common stockholder's equity, given the below statements.
HONEY BUN (1982) LIMITED STATEMENT OF CHANGES IN EQUITY YEAR ENDED 30 SEPTEMBER 2020 Note Share Capital $ Capital Reserve $ Retained Earnings Tota Total $ 46,514,770 64,348,197 507,007,966 617,870,933 (10,529,409) 4,979,825 5,549,584) BALANCE AT 30 SEPTEMEBER 2018 Adjustment on initial application of IFRS 9, net taxes BALANCE AT 30 SEPTEMEBER 2018 TOTAL COMPREHENSIVE INCOME Profit for the year TRANSACTION WITH OWNERS Dividends 46,514,770 53,818,788 511,987,791 612,321,349 156,469,434 156,469,434 25 28,276,018) 28,276,018) 46,514,770 53,818,788 640,181,207 740,514,765 BALANCE AT 30 SEPTEMBER 2019 TOTAL COMPREHENSIVE INCOME Profit for the year TRANSACTION WITH OWNERS Dividends 166,747,925 166,747,925 25 37,701,355) 37,701,355) BALANCE AT 30 SEPTEMBER 2020 46,514,770 53,818,788 769,227,777 869,561,335 30 SEPTEMBER 2020 Note 2020 $ 2019 $ ASSETS NON-CURRENT ASSETS: Property, plant and equipment Investments Intangible assets Right-of-use assets 13 14 15 16 510,604,374 91,952,024 2,663,309 553,448,405 61,326,234 1,748,534 5,799,889 622,323,062 605,219,707 17 CURRENT ASSETS: Inventories Receivables Taxation recoverable Cash and cash equivalents 18 71,274,544 72,992,313 2,789,071 296,979,198 62,647,618 94,384,765 2,925, 461 192,764,774 19 444,035,126 1,066,358.188 352,722,618 957.942.325 EQUITY AND LIABILITIES EQUITY: Share capital Capital reserve Retained earnings 20 21 46,514,770 53,818,788 769,227,777 869,561,335 46,514,770 53,818,788 640,181,207 740,514,765 22 NON-CURRENT LIABILITIES: Deferred taxation Long term loans Lease liability 28,217,398 21,131,055 23 16 27,041,906 18,319,126 3,481,294 48.842.326 49,348,453 24 CURRENT LIABILITIES: Payables Taxation payable Current portion of long term loans Current portion of lease liability 129,920,088 12,676.799 2,811,929 2,545,711 150,644,481 14,776,814 2,657,812 22 16 147,954,527 168,079,107 1.066.358.188 957.942.325 STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME YEAR ENDED 30 SEPTEMBER 2020 Note 2020 2019 6 REVENUE COST OF SALES 1,674,779,369 875,504,518) 1,543,975,287 (799,169,526) ( GROSS PROFIT Other operating income 7 799,274,851 9,495,787 808,770,638 744,805,761 8,993,305 753.799,066 EXPENSES: Administrative and other Selling and distribution 333,747,331) 292,484,014) 8( 8 Impairment gain (loss) on financial assets OPERATING PROFIT Finance income - interest Finance costs 626,231,345) 11,753,885 194,293,178 4,020,441 1,885,748) (299,272,874) (277,462,001) (576,734,875) 406,787) 176,657,404 1,514,102 1,514,344) 10 ( 196,427,871 176,657,162 5,923,005 ( 5,387,732) (Depreciation)/appreciation in value of investments classified as fair value through profit or loss PROFIT BEFORE TAXATION Taxation NET PROFIT, BEING TOTAL COMPREHENSIVE INCOME EARNINGS PER STOCK UNIT 11 ( 191,040,139 24,292,214) 182,580,167 26.110,733) 166,747,925 156,469,434 12 0.35 0.33
