Estimated Score:          
                       
    31st Dec 2016 31st Dec 2017   2016   Value Format      
  Sales (all on credit) 920500 960000   Profitability Ratios ROCE      
  Opening Inventory 47300 35800   GPM      
  Purchases 529000 610000   NPM      
  Closing Inventory 35800 10500   Liquidity Ratios CR      
  Cost of Goods Sold 456000 590000   ATR      
  Expenses 210300 200800   Efficiency Ratios STR      
  Non Current Assets 3100000 3331750   APD      
  Accounts Receivable 94700 85800   ARD      
  Bank 1200 0                
  Cash 450 700   2017   Value Format      
  Payables 39600 59000   Profitability Ratios ROCE      
  Bank Overdraft 0 8000   GPM      
  Closing Capital 3192550 3361750   NPM      
          Liquidity Ratios CR      
  Gross Profit is:   ATR      
  Net Profit is:   Efficiency Ratios STR      
  Current Assets:   APD      
  Current Liabilities:   ARD      
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