Include a detailed description for what each tables means from the data below. Need to know what the number represent on each table and a description on the difference between the three years. was It positive, negative or is there something the company has to work on?

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A B C D E F G H I J K L M N P Q R M 1 2 Fiscal Year Ended February 28 This is the interest rate. Forecast 3 Net Interest Expense = (Int Rate* (Long term Liabilities + EFN)) -(Int rate * Excess Cash) 4 Income Statement 1999 2000 2001 2002 2003 2004 5 Turnover 303.7 100.0% 330.1 100.0% 374.1 100.0% Growth in sales 13.0% 422.7 477.7 539.8 6 Cost of sales 127.7 42.0% 130.9 39.7% 149.0 39.8% COGS % sales 40.0% 169.1 191.1 215.9 7 Gross profit 176.0 58.0% 199.2 60.3% 225.1 60.2% 253.6 286.6 323.9 8 Operating expenses 9 -excluding exceptional costs 151.4 49.9% 166.2 50.3% 195.7 52.3% % sales 52.0% 219.8 248.4 280.7 10 -exceptional costs 4.5 1.5% 0.0 0.0% 11.2 3.0% % sales 0.0% 0.0 0.0 0.0 11 Restructuring costs 16.6 5.5% 2.7 0.8% 1.0 0.3% % sales 0.0% 0.0 0.0 0.0 12 Net interest expense 0.1 0.0% 1.5 0.5% 4.4 1.2% Interest Rate, EFN and Excess Cash 6.0% 4.4 5.3 6.2 13 Profit before tax (PBT) 3.4 1.1% 28.8 8.7% 12.8 3.4% 29.4 33.0 37.0 14 Tax expense 8.0 2.6% 10.4 3.2% 3.5 0.9% % of PBT 30.0% 8.8 9.9 11.1 15 Profit/(loss) after tax (4.6) -1.5% 18.4 5.6% 9.3 2.5% 20.6 23.1 25.9 16 17 Ordinary dividends 10.9 3.6% 10.9 3.3% 18 Profit/(loss) retained (15.5) -5.1% 7.5 2.3% 10.9 2.9% (1.6) -0.4% Constant 10.9 10.9 10.9 10.9 9.7 12.2 15.0 19 20 21 Balance Sheet 22 Cash 34.0 11.2% 19.2 5.8% 13.7 3.7% % sales 4.0% 16.9 19.1 21.6 23 Excess Cash (Plug) Plug 0.0 0.0 0.0 24 Accounts receivable 27.8 9.2% 30.3 9.2% 30.3 8.1% % sales 8.0% 33.8 38.2 43.2 25 Inventories 38.6 12.7% 44.7 13.5% 51.3 13.7% % sales 13.7% 57.9 65.4 74.0 26 Other current assets 12.5 4.1% 15.6 4.7% 17.5 4.7% % sales 4.7% 19.9 22.5 25.4 27 investing Net fixed assets 87.8 28.9% 104.7 31.7% 110.6 29.6% % sales 30.0% 126.8 143.3 161.9 28 Other assets 0.0 0.0% 6.0 1.8% 6.7 1.8% % sales 1.8% 7.6 8.6 9.7 29 Total assets 200.7 66.1% 220.5 66.8% 230.1 61.5% 262.9 297.1 335.7 30 31 Accounts payable 13.0 4.3% 20.5 6.2% 10.7 2.9% % sales 4.0% 16.9 19.1 21.6 32 Taxes payable 11.3 3.7% 11.7 3.5% 7.1 1.9% % sales 2.0% 8.5 9.6 10.8 33 Accruals 10.8 3.6% 15.6 4.7% 11.5 3.1% % sales 3.5% 14.8 16.7 18.9 34 Overdrafts 0.0 0.0% 0.3 0.1% 0.7 0.2% % sales 0.2% 0.8 1.0 1.1 35 Other current liabilities 21.6 7.1% 13.3 4.0% 16.9 4.5% % sales 4.0% 16.9 19.1 21.6 36 Long-term liabilities Existiong Debt 28.0 9.2% 36.7 11.1% 61.2 16.4% Fixed 61.2 73.3 87.7 37 EFN (Plug) New Debt Plug 12.1 14.4 15.0 38 Other liabilities 1.7 0.6% 1.0 0.3% 0.4 0.1% % sales 0.1% 0.4 0.5 0.5 39 Shareholders' equity 114.3 37.6% 121.4 36.8% 121.6 32.5% 131.3 143.5 158.5 40 Total liabs. & equity 200.7 220.5 230.1 262.9 297.1 335.7 14 230 Trial assets 262.9 297.1 335.7 42 Trial liabs. & equity 250.8 282.7 320.7 43 121.6 44 Trial plug 12.1 14.4 15.0 A B C D E F G H I J K L M N P Q R M 1 2 Fiscal Year Ended February 28 This is the interest rate. Forecast 3 Net Interest Expense = (Int Rate* (Long term Liabilities + EFN)) -(Int rate * Excess Cash) 4 Income Statement 1999 2000 2001 2002 2003 2004 5 Turnover 303.7 100.0% 330.1 100.0% 374.1 100.0% Growth in sales 13.0% 422.7 477.7 539.8 6 Cost of sales 127.7 42.0% 130.9 39.7% 149.0 39.8% COGS % sales 40.0% 169.1 191.1 215.9 7 Gross profit 176.0 58.0% 199.2 60.3% 225.1 60.2% 253.6 286.6 323.9 8 Operating expenses 9 -excluding exceptional costs 151.4 49.9% 166.2 50.3% 195.7 52.3% % sales 52.0% 219.8 248.4 280.7 10 -exceptional costs 4.5 1.5% 0.0 0.0% 11.2 3.0% % sales 0.0% 0.0 0.0 0.0 11 Restructuring costs 16.6 5.5% 2.7 0.8% 1.0 0.3% % sales 0.0% 0.0 0.0 0.0 12 Net interest expense 0.1 0.0% 1.5 0.5% 4.4 1.2% Interest Rate, EFN and Excess Cash 6.0% 4.4 5.3 6.2 13 Profit before tax (PBT) 3.4 1.1% 28.8 8.7% 12.8 3.4% 29.4 33.0 37.0 14 Tax expense 8.0 2.6% 10.4 3.2% 3.5 0.9% % of PBT 30.0% 8.8 9.9 11.1 15 Profit/(loss) after tax (4.6) -1.5% 18.4 5.6% 9.3 2.5% 20.6 23.1 25.9 16 17 Ordinary dividends 10.9 3.6% 10.9 3.3% 18 Profit/(loss) retained (15.5) -5.1% 7.5 2.3% 10.9 2.9% (1.6) -0.4% Constant 10.9 10.9 10.9 10.9 9.7 12.2 15.0 19 20 21 Balance Sheet 22 Cash 34.0 11.2% 19.2 5.8% 13.7 3.7% % sales 4.0% 16.9 19.1 21.6 23 Excess Cash (Plug) Plug 0.0 0.0 0.0 24 Accounts receivable 27.8 9.2% 30.3 9.2% 30.3 8.1% % sales 8.0% 33.8 38.2 43.2 25 Inventories 38.6 12.7% 44.7 13.5% 51.3 13.7% % sales 13.7% 57.9 65.4 74.0 26 Other current assets 12.5 4.1% 15.6 4.7% 17.5 4.7% % sales 4.7% 19.9 22.5 25.4 27 investing Net fixed assets 87.8 28.9% 104.7 31.7% 110.6 29.6% % sales 30.0% 126.8 143.3 161.9 28 Other assets 0.0 0.0% 6.0 1.8% 6.7 1.8% % sales 1.8% 7.6 8.6 9.7 29 Total assets 200.7 66.1% 220.5 66.8% 230.1 61.5% 262.9 297.1 335.7 30 31 Accounts payable 13.0 4.3% 20.5 6.2% 10.7 2.9% % sales 4.0% 16.9 19.1 21.6 32 Taxes payable 11.3 3.7% 11.7 3.5% 7.1 1.9% % sales 2.0% 8.5 9.6 10.8 33 Accruals 10.8 3.6% 15.6 4.7% 11.5 3.1% % sales 3.5% 14.8 16.7 18.9 34 Overdrafts 0.0 0.0% 0.3 0.1% 0.7 0.2% % sales 0.2% 0.8 1.0 1.1 35 Other current liabilities 21.6 7.1% 13.3 4.0% 16.9 4.5% % sales 4.0% 16.9 19.1 21.6 36 Long-term liabilities Existiong Debt 28.0 9.2% 36.7 11.1% 61.2 16.4% Fixed 61.2 73.3 87.7 37 EFN (Plug) New Debt Plug 12.1 14.4 15.0 38 Other liabilities 1.7 0.6% 1.0 0.3% 0.4 0.1% % sales 0.1% 0.4 0.5 0.5 39 Shareholders' equity 114.3 37.6% 121.4 36.8% 121.6 32.5% 131.3 143.5 158.5 40 Total liabs. & equity 200.7 220.5 230.1 262.9 297.1 335.7 14 230 Trial assets 262.9 297.1 335.7 42 Trial liabs. & equity 250.8 282.7 320.7 43 121.6 44 Trial plug 12.1 14.4 15.0