$8.$ Robertson plc $-$ ratio analysis

Summary financial information for Robertson pic is given below, covering the last two years.

Previous

Current

year

year

Turnover

$43,800$

$48,000$

Cost of sales

$16,600$

$18,200$

Salaries and wages

$12,600$

$12,900$

Other costs

$5,900$

$7,400$

Profit before interest and tax

$8,700$

$9,500$

Interest

$1,200$

$1,000$

Tax

$2,400$

$2,800$

e

Profit after interest and tax

$5,100$

$5,700$

Dividends payable

$2,00022,600$

$2,200$

Shareholders' funds

$25,700$

Long$-$term debt

$11,300$

$9,000$

Number of shares in issue $(\text{'}000)$

$9,000$

$9,000$

P$/$E ratio $($average for the year$)$

Robertson plc

$17\mathrm{.}0$

$18\mathrm{.}0$

e

Industry

$18\mathrm{.}0$

$18\mathrm{.}2$

Required: Review Robertson's performance using profit, debt, shareholder investor ratios, and assess its total shareholder return in the current year.