NASPERS $($PTY$)$ LTD

STATEMENT OF FINANCIAL POSITION AS AT $31$ DECEMBER $2023$

ASSETS

R

Property, plant and equipment $($PPE$)$ at cost price

$6500000$

Accumulated depreciation

$(150000)$

PPE at carrying value

$6350000$

Investment in shares

$500000$

Non$-$current assets

$6850000$

Inventories

$200000$

Trade and other receivables

$350000$

Cash and cash equivalents

$452670$

Current assets

$1002670$

Total assets

$7852670$

EQUITY AND LIABILITIES

Share capital

$2250000$

Retained earnings

$410100$

Ordinary shareholders$$ equity

$2670100$

Preference shares

$1225000$

Shareholders$$ equity

$3895100$

Total equity

$3895100$

Long$-$term debt

$2150000$

Deferred tax liability

$235000$

Non$-$current liabilities

$2385000$

Trade and other payables

$1210000$

Dividends payable

$300100$

Current liabilities

$1510100$

Total equity and liabilities

$3895100$

NASPERS $($PTY$)$ LTD

STATEMENT OF COMPREHENSIVE INCOME

FOR THE YEAR ENDED $31$ DECEMBER $2023$

R

Revenue

$1350000$

Cost of sales and services rendered

$(250000)$

Gross profit

$1100000$

Operating expenses

$(150000)$

Operating profit

$950000$

Investment income

$150000$

Finance cost

$(55000)$

Profit before tax

$1045000$

Income tax expense $(27\%)$

$(282150)$

Profit after tax

$762850$

Preference share dividends

$(175750)$

Attributable earnings

$587100$

Ordinary dividends

$(177000)$

Retained earnings $($for the year$)$

$410100$

Additional Information:

Closing inventory for $2022$ R$175500$

Based on the information provided, you are required to calculate the following ratios:

a$)$ Net profit margin $(2)$

b$)$ Total asset turnover ratio $(2)$

c$)$ Return on ordinary shareholders$$ equity $(3)$

d$)$ Quick ratio $(2)$

e$)$ Return on total assets $(2)$

f$)$ Inventory turnover time $(2)$

g$)$ Finance cost coverage $(2)$

h$)$ Current ratio $(2)$

i$)$ Debt: equity ratio $(3)$