Has this exercise been done before? May please have the solutions

1. THE TREATS DIVISION (TREATSD) During the 2021 half-year review with the board of directors, the independent non-executive directors were very critical of TreatsD's performance in relation to one of their competitors, Organic Bakery Limited: One of PMonate's directors commented, "Each year, Organic Bakery limited's return on investment (ROI) is far superior to the numbers you just presented. Our shareholders cannot afford to continue funding a division that cannot compete in the market". TreatsD's management team does not agree with this comment because, although their ROI is lower than that of Organic Bakery, TreatsD's ROI for the half-year was 1% higher than that of Nuts. Furthermore, TreatsD only has a 20% market share in comparison to Organic Bakery's 55%, and Organic Bakery produces and sells twice the amount of treats than TreatsD. The following is an extract from the 2021 actual half-year results of TreatsD as at 30 April 2021 R Ref. =1:1 3 270 000 915 600 530 000 1.3 Profit before tax Fincome tax for the year Interest on total liabilities Internal audit expenses Other allocated head office expenses Non-current assets -240 000 480 000 100 500 000 2 090 000 17 260 000 - Current assets Non-current liabilities Eong-term loans 1. THE TREATS DIVISION (TREATSD) During the 2021 half-year review with the board of directors, the independent non-executive directors were very critical of TreatsD's performance in relation to one of their competitors, Organic Bakery Limited: One of PMonate's directors commented, "Each year, Organic Bakery limited's return on investment (ROI) is far superior to the numbers you just presented. Our shareholders cannot afford to continue funding a division that cannot compete in the market". TreatsD's management team does not agree with this comment because, although their ROI is lower than that of Organic Bakery, TreatsD's ROI for the half-year was 1% higher than that of Nuts. Furthermore, TreatsD only has a 20% market share in comparison to Organic Bakery's 55%, and Organic Bakery produces and sells twice the amount of treats than TreatsD. The following is an extract from the 2021 actual half-year results of TreatsD as at 30 April 2021 R Ref. =1:1 3 270 000 915 600 530 000 1.3 Profit before tax Fincome tax for the year Interest on total liabilities Internal audit expenses Other allocated head office expenses Non-current assets -240 000 480 000 100 500 000 2 090 000 17 260 000 - Current assets Non-current liabilities Eong-term loans