You are asked by a Swedish company that assembles computers to draw up a by-nature and by-function income statement for year n. You are provided with the following information:

Retail price of a PC: 1500.

Cost of various components:

Parts	Price	Opening Inventory	Closing Inventory
Case	50	5	13
Motherboard	200	8	2
Processor	300	4	11
Memory	100	6	4
Graphic Card	50	1	13
Hard disk	150	5	10
Screen	200	3	3
DVD Combo	50	7	19

Over the financial period, the company paid out 60,000 in salaries and social security contributions of 50% of that amount. The company produced 240 PCs. Closing stock of finished products was 27 units and opening stock 14 units.

At the end of the financial period, the manager of the company sells the premises that he had bought for 200,000 three years ago (which was depreciated over 40 years) for 230,000, rents other premises for 1000 per month, and pays off a 12,000 loan on which the company was paying interest at 5%. What impact do these transactions have on EBITDA, operating profits and net incomes? Tax is levied at a rate of 35%.

Over the course of the financial period, by how much did the company/the lenders/the company manager (who owns 50% of the shares) get richer/poorer?