Analyse the results obtained under the attached file below and prepare a report

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PrepareReformulatedFinancialStatementsAndCalculateAccountingRatios.xlsx

Refomulated Consolated BS

Hilton Food Group plc
Reformulated Consolidated Balance Sheets
Premier Foods plc
2022 2021 2020 2022
Assets
Non current assets
Property plant and eqipment 513.49 525.98 404.8 190.9
Intangible assets 105.78 70.07 69.54 293.5
Investment 5.54 12.62 11.76
Other non current assets 6.95 6.22 2.93 23.4
Total 631.76 614.89 489.03 2302.2
Current assets
Inventories 156.52 116.94 91.34 78.1
Trade and other receivables 230.39 199.64 214.61 80.2
Cash at Banlk and in Hand 141.17 123.82 110.51 108
Prepaid expenses 5.52 11.86 91.34 16.3
Other current assets 0 0 0 2.4
Total current assets 533.6 452.26 507.8 231.3
Total Assets 1165.36 1067.15 996.83 2533.5
Current liabilities
Borrowings 239.15 46.01 73.81 137.4
Other current liabilities 387.21 336.42 324.2 44.1
Total liabilies 626.36 382.43 398.01 258.7
Non-curent liabilities
Borrowings 228.98 445.22 308.16 337.2
Provisions 4.13 2.38 4.12 212.9
Other Non-Current Liabilities: 0 3.32 3.32 217.8
Total 233.11 450.92 315.6 767.9
Total liabilities 859.47 833.35 713.61 1026.6
Net assets 305.89 233.8 283.22 1506.9
Total Equity
Common stock 8.89 8.19 8.17 86.3
Additional Paid-In Capital 142.04 65.62 64.62 1.5
Other reserves -25.98 -13.48 -26.39 1076.7
Retained earnings 176.45 161.61 140.19 0
Shareholders funds 301.4 221.94 186.23 0
Minority Interests / Other Equity: 6.55 0 5.71 0
Total Equity: 307.95 221.94 191.94 1506.9

Reformulated Consolidated IS

Hilton Food Group plc
Income statement
Premier Foods plc
2022 2021 2020 2022
Total Revenue 3,301.97 2,774.04 1,814.67 900.5
Cost of revenue 2,935.89 2,452.09 1,566.71 573.4
Gross profit 366.08 321.95 247.96 327.1
Total expenses 3,239.67 27.07 1,758.90 769.40
Operating income 62.30 66.87 55.77 131.10
Net Interest: -16.03 0.02 -12.61 -20.6
Profit Before Tax: 47.4 54.03 43.16 102.6
Profit after tax from continuing operations: 39.28 42.04 35.16 77.5
Discounted operations
Profit after tax from discounting operations 0 0 0 0
net income after taxes 39.28 42.04 35.16 77.5
Minority intersts/Other equity -2.14 -2.3 -2.1 0
Attributable to
Equity Holders of parent company 37.14 39.74 33.06 77.5
Total dividend paid 0 0 0 0
Net income before extraordinary items 0 0 0 0
Earnings per share
Basic 0.44 0.48 0.4 0.43
Diluted 37.14 39.74 33.06 77.07
Adjusted 0.04 0 0 0.43
Dividend per share 0.3 0.26 0,21 0.088

Sheet4

Hilton Food Group plc Premier Foods plc
Accounting ratios
2022 2021 2020 2019
ROCE 9% 8% 7% 5%
ROA 3% 4% 4% 3%
Profit margin 11% 12% 14% 36%
Gross profit margin 0.11 0.12 0.14 0.36