Tuesday, 1 October 2019

FINANCIAL ANALYSIS The extracts of the financial statements of Micanfin Auto Spares (Pvt) Limited

FINANCIAL ANALYSIS The extracts of the financial statements of Micanfin Auto Spares (Pvt) Limited for 2017 are provided below: Extract of the Statement of Comprehensive Income for the year ended 31 December 2017. Sales (credit) 1 288 000 Less cost of sales 650 000 Gross profit 638 000 Less Operating expenses 360 000 Operating profit 278 000 Less interest expense 70 000 Profit before tax 208 000 Profit after tax 180 000 Extract of Statement of Financial Position as at 31 December 2017. Non-current assets 1 140 000 Inventories 266 000 Debtors 300 000 Bank 220 000 Total assets 1 926 000 Ordinary share capital 1 000 000 Retained earnings 482 000 Non-current liabilities 240 000 Creditors 215 000 Total liabilities 1 926 000

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