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Report for the Universal Solution PLC a) Sales Sales ratio The sales ratio figures reported for 2000 and 2001 are remand a stable constant as: 235. However, there was a large increase from 1997 to 2000 with the sales ratio which are almost one and half, from 100 to 235. From the sales ratio we can find the sales ratio in the remand same level from 2000 and 2001. There should be increased marketing effort or buyer to increase the sale of goods. On another hand, we can also find a sharp increasing from the pervious periods (Sales ratio in 1997 reported as 100). b) Profitability Return on capital employed Reported for 2000 and 2001, the return on capital employed figures as: 42% and 39%. Has shows a decrease from the previous year 1999, the return on capital employed has being reported at: 49%. It also seen to be below the reported ROCE in...

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