U1 Booklet 4 Business Analysis Solutions 2026.xlsx - 01.93

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1.93 Unnamed: 1 Unnamed: 2 Unnamed: 3 SOLUTION
Weir PLC
Dividend Yield = Ordinary Dividend per Share
Market Price per Share x 100%
0.15
£1.50 x 100
0.09999999999999999
Dividend Cover = (Profit for the Year after Tax - Preference Dividends)
Dividends on Ordinary Shares
£90000 - £0
45000
2 times
Interest Cover = Profit for the Year before Interest and Tax
Interest
£90000 + £10000 + £30000
10000
130000
10000
13 times
Earnings per Share = (Profit for the Year after Tax - Preference Dividends)
Number of Ordinary Shares
£90000 - £0
300000
0.3
Price Earning Ratio = Market Price per Share
Earnings per Share
1.5
0.3
5 times
Equity Gearing Ratio = (Preference Shares + Long-Term Loans : Ordinary Shares)
(£0 + £100000 : £300000)
0.3333333333333333 : 1