TASKS ARE ATTACHED IN THE DOCUMENT BELOW Extract from the statements of profit or loss. Extract from the statements of financial position are all attached below. (a) Calculate the following ratios for both companies: SHOW ALL WORKINGS OUT AND CLEARLY PRESENT EACH TASK CLEARLY. – Return on capital employed – Asset turnover – Gross profit margin – Operating profit margin – Current ratio – Quick ratio – Inventory turnover period (days) – Receivables collection period (days) – Gearing – Interest cover (10 marks) (b) Prepare a report for the directors of Flora that analyses the performance and position of Nevea & Autz using the ratios calculated in part (a) and the information available in the scenario.(c) Using relevant research identify and explain the potential limitations in using ratio analysis for comparison purposes between entities. (10 marks) (TOTAL: 50 marks) The following information is relevant: (i) Nevea has an established, loyal customer base whereas Autz sells to numerous customers on a less regular basis. (ii) Nevea accounts for its property using the cost model per IAS 16 Property, Plant & Equipment, whereas Autz uses the revaluation model. (iii) Nevea disposed of property during the year resulting in a loss on disposal of £1.2 million (included in the profit or loss extracts above). (iv) Included within Autz’s non-current liabilities is a £3 million loan note that is due to be repaid in July 2021.

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