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Calculation of Fin. Ratios – Answers (1)SAMPLE CALCULATION OF FINANCIAL RATIOSItems2012 (‘000 $)Fixed assets:Plant and equipment400Less: depreciation(150)Net fixed assets250Current assets:Stocks100Trade debtors140Cash and bank balances 10Total250Current liabilities:Trade creditors 75Short-term borrowing 50Total125Net current assets125Total375Capital employed:Share capital100Un-appropriated profits 75Shareholders’ funds175Long-term liabilities200Total375Items2012 ($)Sales1000 000Less: cost of sales 600 000Gross profit 400 000Less: operating expenses 200 000Operating profit 200 000Less:.