Give your answers to two decimal places. Use %, :1, times or days as appropriate in "format"
                 
          2016   Value Format
    31st Dec 2016 31st Dec 2017   Profitability Ratios ROCE
  Sales (all on credit) 13500 17500   GPM
  Cost of Sales 7300 8500   NPM
  Opening Inventory 350 550   Liquidity Ratios CR
  Purchases 7500 8800   ATR
  Closing Inventory 550 850   Efficiency Ratios STR
  Expenses 5000 6550   APD
  Net Profit 1200 2450   ARD
  Gross Profit 6200 9000          
  Fixed Assets 7450 10930   2017   Value Format
  Current Assets 1310 1600   Profitability Ratios ROCE
  Accounts Receivable 350 750   GPM
  Bank Balance 410 0   NPM
  Current Liabilities 850 2170   Liquidity Ratios CR
  Accounts Payable 850 1650   ATR
  Bank Overdraft 0 520   Efficiency Ratios STR
  Capital Employed 7910 10360   APD
          ARD
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