Ratio Analysis

Harbin

Shown below are the recently issued summarised financial statements of Harbin, a listed entity, for the year ended 30 September 20X7, together with comparatives for 20X6 and extracts from the Chief Executive’s report that accompanied their issue.

Consolidated statements of profit or loss

 

 

20X7

20X6

 

 

$000

$000

Greenwood

Greenwood is a public listed company. On 31 March 20X7 Greenwood sold its 80% -owned subsidiary – Deadwood -  for $6 million. The directors have been advised that the disposal qualifies as a discontinued operation and it has been accounted for accordingly. The disposal proceeds were not collected until after the year end.

Extracts from Greenwood's financial statements are set out below.

CONSOLIDATED STATEMENTS OF PROFIT OR LOSS FOR THE YEAR ENDED 31 MARCH

Woodbank

Shown below are the financial statements of Woodbank for its most recent two years:

STATEMENTS OF PROFIT OR LOSS FOR THE YEAR ENDED 31 MARCH:

Bengal

Bengal is a public company. Its most recent financial statements are shown below:

STATEMENTS OF PROFIT OR LOSS FOR THE YEAR ENDED 31 MARCH