U1 Booklet 4 Business Analysis Solutions 2026.xlsx - 1.85-1.86

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1.85 Unnamed: 1 Unnamed: 2
Profit for the Year before Finance Costs and Tax 4900000.0
Less Finance Cost (£3,500,000 x 8%) 280000.0
4620000.0
Less Corporation Tax 25% 1155000.0
3465000.0
Less Preference Dividend (£3,750,000 x 10%) 375000.0
Profit available for distribution 3090000.0
Less retained Profits (40%) 1236000.0
Total Ordinary Dividend paid 1854000.0
Ordinary Dividend per share 0.412
1.86
Profit for the Year before Finance Costs and Tax 450000.0
Less Finance Cost (£200,000 x 5%) 10000.0
440000.0
Less Corporation Tax 25% 110000.0
330000.0
Less Preference Dividend (£100,000 x 10%) 10000.0
Profit available for distribution 320000.0
Less retained Profits (75%) 240000.0
Total Ordinary Dividend paid 80000.0
Ordinary Dividend per share 0.10666666666666667