DELTA

2017 2016
GP MARGIN 40 33
OP MARGIN 5 22
ROCE 10 14
GEARING 34% 14%
INT COVER 1.375 3.6
CURRENT RATIO 6.203704 8.8125
QUICK RATIO 3.518519 4.9375
RECEIVABLES DAYS 397.2059 99.1358
PAYABLE DAYS 115.9412 36.04938
EPS 0.06 0.26

432

CHANG C.O

GOODWILL C.O

SHARE CONSIDERATION 34560

DEFERRED CONSIDERATION 12800

55088
NAOS -38640

16448

CONSOLIDATION OF PROFIT OR LOSS

REVENUE 71780
COST OF SALES -44460
GROSS PROFIT 27320
DISTRIBUTION EXPENSE -2398
ADMINISTRATIVE EXPENSE -5443
SHARE OF PROFIT FROM ASSOCIATE 300
FINANCE COSTS -1364
LESS:INCOME TAX EXPENSE -3200
NCI 624

15216
W1: GROUP STRUCTUE

CHANG CO 80%
SING CO 20%

W2: NET ASSET OF SUBSIDIARY

DOA
EQUITY SHARES 8000
RETAINED EARNINGS 29240
PLANT 1800
LESS:CONTIGENT LIABILITY -400

38640

1198
3405
4603

368.24