In the group have been identified as having some pecullar problems. The summary of performances of the subsidiaries for the last quarter were as follows:

BRANCH	AIR-FRYER	ELECTRIC FAN	OVEN
Revenue	18,886,220	10,941,431	12,255,100
Less: Cost of sales Net purchases	16,998,078	10,641,431	13,491325
Changes in inventories	46,745	55,122	45,234
Cost of sales	16,951,333	10,586,309	12,446,091
Gross Profit	1,934,887	355,122	190.991
Gross profit percentage	10.445%	3.25%	-
Fixed Overheads:
Staff costs	508,985	303,808	203,200
Depreciation	106,604	265,000	187,600
Operating expenses	604,604	134,710	211,445
Interest expense	274	162	195
Allocated HQ overheads	850,000	950,000	250,000
Total overheads	2,070,467	1,653,680	852,440
Operating profit	135,580	1,298,558	1,043,431
Net Profit Percentage	0.718%	11.87%
Other operating Income	52,571	245,594	625,600
Interest Income	61,770	45,420	118,500

1.Evaluate the financial performances and prospect of the three products line. What should be the course of action taken to each of the product line?

2.What are the qualitative considerations to be taken into account in the decision?