U1 Booklet 4 Business Analysis Solutions 2026.xlsx - 1.82-1.84

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1.82 Unnamed: 1 Unnamed: 2
Profit for the Year before Finance Costs and Tax 850000.0
Less Finance Cost (£1,000,000 x 5%) 50000.0
800000.0
Less Corporation Tax 25% 200000.0
600000.0
Less Preference Dividend (£300,000 x 8%) 24000.0
Profit available for distribution 576000.0
1.83
Profit for the Year before Finance Costs and Tax 1250000.0
Less Finance Cost (£750,000 x 10%) 75000.0
1175000.0
Less Corporation Tax 25% 293750.0
881250.0
Less Preference Dividend (£500,000 x 5%) 25000.0
Profit available for distribution 856250.0
Less retained Profits (30%) 256875.0
Total Ordinary Dividend paid 599375.0
1.84
Profit for the Year before Finance Costs and Tax 1675000.0
Less Finance Cost (£1,500,000 x 5%) 75000.0
1600000.0
Less Corporation Tax 25% 400000.0
1200000.0
Less Preference Dividend (£2,500,000 x 8%) 200000.0
Profit available for distribution 1000000.0
Less retained Profits (60%) 600000.0
Total Ordinary Dividend paid 400000.0
Ordinary Dividend per share 0.05