Mock exam 4: questions

Extracted financial information for 2Tel Phones, retail shops division

EXTRACTED FROM THE STATEMENT OF FINANCIAL POSITION
20X4 20X5 20X6
$m $m $m
Total non-current assets 268 280 286
Current assets
Inventories 670 680 690
Trade receivables 2,432 2,516 2,772
Cash and cash equivalents 780 750 690
Total current assets 3,882 3,946 4,152
Total assets 4,150 4,226 4,438
Total shareholder's equity 320 310 300
Non-current liabilities
Interest bearing long-term loans 90 100 110
Other provisions 26 30 32
Total non-current liabilities 116 130 142
Total current liabilities 3,714 3,786 3,996

ox
Total equity and liabilities 4,150 4,226 4,438

EXTRACTED FROM THE STATEMENT OF PROFIT OR LOSS

20X4
$m
lB
20X5
$m
20X6
$m
ba
Revenue 664 674 680
Cost of sales 460 504 500
lo

Gross profit 204 170 180

G

Wages & salaries 74 76 78

Other expenses 70 76 80
Interest payable 6 8 8
A

Total 150 160 166

C

Net profit before tax 54 10 14

AC

Tax 10 6 4
Net profit after tax 44 4 10

Extracted from annual reports

Number of employees 2,650 2,750 2,800

407

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