The most recent financial statements are given below for Shepherds Hut plc. Shepherds Hut plc are a producer and supplier of luxury shepherds huts. Up until five years ago they were a family-owned business with all shareholders having been either family members or employees. However, they are now listed on the stock exchange and so the structure of the business has significantly changed. The two most senior directors of Shepherds Hut plc, Henry and Humphrey and their families are keen to remain the majority shareholders in the business and are determined not to lose control of the business. But they are also keen to expand the business over the next five years.

The current share price for 2021 is 2.80 and the company paid a dividend of 0.18 per share. This compares with the previous year 2020 when the share price was 4.25 and a dividend of 0.25 was payable to shareholders.

Income Statement of Shepherds Hut plc for the year ended 31 December

	2021	2020
	(000s)	(000s)
Revenue	4814	5614
Cost of Sales:
Opening stock	1194	1227
Purchases	3939	3616
	5133	4843
Less Closing stock	1763	1194
	3370	3649
Gross profit	1444	1965
less Overhead Costs
Salaries	278	397
Rental	85	127
Depreciation	92	108
Distribution costs	187	272
Telecommunications	56	90
Electricity, water, oil and gas	111	158
Research & Development	18	51
Marketing and sales costs	102	187
	929	1390
Net profit before interest	515	575
Interest	156	53
Profit before Taxation	359	522
Taxation	193	292
Profit attributable to equity
Shareholders	166	230

Statement of financial position of Shepherds Hut plc as at 31 December

	2021	2020
	(000s)	(000s)
Non-current assets
Motor vehicles	221	162
Fittings	285	320
Land and buildings	360	227
	866	709
Current assets
Cash	5	61
Receivables	1259	1004
Inventory	1763	1194
	3027	2259
Total assets	3893	2968
Current liabilities
Bank overdraft	676	255
Trade payables	1370	1147
Taxation	215	332
	2261	1734
Non-current liabilities
Loans	200	130
	200	130
Total Liabilities	2461	1864
Share capital: 1 nominal value	545	483
Retained profit	787	621
Revaluation reserve	100	0
Total equity	1432	1104
Total equity and liabilities	3893	2968

Extracts from the notes to the accounts:

1. A long-term loan amounting to 70,000 was repaid during the year and was replaced with a new loan of 140,000 repayable in 10 years time.

2. Land and Buildings were revalued in 2020 adding 60,000 to the value of Land giving a new value of 180,000 for Land and adding 40,000 to the value of Buildings to give a new valuation of 180,000 for Buildings. This gives a total of 100,000 as revaluation Reserves

2. Share capital: Shepherds Hut plc issued 62,000 new 1 shares in 2021.

find the ten different ratios covering all five areas of Profitability, Investment, Liquidity, Efficiency, and Gearing.