Complete all questions below:

1. Prepare a report by Analyzing the Financial statements and doing a trend analysis. The report will be used in Financial planning process.

2. Calculate 10 ratios and compare them with market benchmark stating your observation.

3. State and discuss the matters to consider and the basis of their calculation while preparing Financial budget for a Cafe or a clothing retail shop.

Statement of Comprehensive Income, Jan to Dec (IN USD '000)

	2017	2018	2019
Sales
Cash	1,200	1,480	1,800
Credit	11,800	14,320	17,200
Total Sales	13,000	15,800	19,000
Cost of goods sold	11,240	12,832	14,800
Gross profit	1,760	2,968	4,200
Operating expenses:
General, admin, and selling expenses	180	1,450	1,100
Depreciation	1,100	1,400	166
Interest expenses (on borrowings)	600	1,580	340
Profit before tax (PBT)	(120)	(1,462)	2,594
Tax @ 30%	(36)	(439)	778
Profit after tax (PAT)	(84)	(1,023)	1,816

Statement of Balance Sheet as of date (USD "000)