Based on the information,

1. calculate the indicated ration. 2. Analyse the overall performance based on liquidity, activity, profitability and leverage ratio of the company as compared to the industry average ratio.

STATEMENT OF FINANCIAL POSITION AS AT 31ST DECEMBER 2017 (RM) Cash 35,000 Account payable 55,200 Account Receivables 60,400 Notes payable 56,400 Inventories 95,800 Long term debt 79,600 Land 62,200 Common stock 68,000 Plant & Equipment 175,000 Preferred stock 73,200 Less: Acc. depreciation 37,000 Retained earnings 59,000 Total Assets 391,400 Total Liabilities & Equity 391,400 STATEMENT OF FINANCIAL PERFORMANCE FOR THE YEAR ENDING 31ST DECEMBER 2017 (RM) Sales Less: Cost of goods sold Gross Profit Less: Administrative expenses Earnings before interest and tax Interest expenses Earnings before tax Less: tax (30 percent) Earnings after tax 850,200 346,400 503,800 52,000 451,800 39,150 412,650 123,795 288,855 Current ratio Quick ratio Debt ratio Times Interest Earned Industry Average Ratios 2.31 times Total Asset turnover 1.33 times Average collection period 57 percent Net Profit Margin 12.40 times Return on assets 2.30 times 23.60 days 30 percent 68 percent