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Adaeze Nwobu

Practice Activity 10.4 Making comparisons across two or more accounting periods of the same busines

Good Business Limited has approached Mr. Liberal for a 10 per cent loan of ₦75 million to be repaid in five years. The interest on the loan should be payable annually.


Good Business Ltd. submitted a copy of her financial statements to Mr. Liberal. The financial year-end of Good Business Ltd. is 30 June every year.







Additional information:

  1. Retained earnings for the year ended 31 December 2018 is ₦9.25 million, for the year ended 31 December 2017 is ₦8.25 million, and for the year ended 31 December 2016 is ₦7.25 million.

  2. Sales of Property, Plant, and Equipment have been insignificant.

  3. Good Business Ltd needs more capital to purchase an additional plant costing ₦80 million.

  4. Sales will be increased by 35%. The anticipated gross profit margin is 20%.

  5. The Directors of Good Business Ltd affirm that operating expenses will not increase significantly due to increased activity.


You are required to prepare relevant profitability, liquidity and gearing ratios and a report advising Mr. Liberal on the loan request proposal of Good Business Limited.



See the suggested answer to practice activity 10.4 here.


Suggested answer to practice activity 10.4








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