Case study

FFm Bhd supplies baking ingredients to Rotishop, whose main activities are the production and distribution of bakery products to wholesalers. As an assistant financial controller, the CEO has asked for your opinions on whether Rotishop would make a suitable addition to the groups portfolio.
Statement of Financial position as at: *all in RM million
NCA 2011 2010
Freehold premise @ valuation nil 12.5
Leasehold premises 25 nil
Plant 16.2 7.5
41.2 20
CA
Inventory 3.7 2.4
Receivables 9.6 6
Bank nil 2.5
13.3 10.9
Total Assets 54.5 30.9

Equity
OS @ RM 1 each 5 1
Share Premium 2 nil
Revaluation surplus (freehold) nil 7
Retained Earnings 30 17
37 25
NCL
2% Loan notes 5 nil
CL
Payables 10.3 5.9
Overdraft 2.2 nil
Total Equity and Liabilities 54.5 30.9
Income Statement

Sales 85 65
COS (59.5) (48.1)
Gross Profit 25.5 16.9
Operating Expense (5.6) (6.6)
PBIT 19.9 10.3
loan notes % (0.10) –
Overdraft % (0.10) (0.05)
PBT 19.7 10.25
Taxation (4.7) (1.75)
PAT 15 8.5
Notes:
1. The profit on the disposal of freehold premises has been included in the cost of sale where the depreciation on the freehold was charged.
2. Dividends of RM 9 million are paid in 2011.
3. Rotishop is a wholly owned subsidiary of Bernas Bhd.
From your company’s own records you have ascertained that sales to Rotishop for the year to 2011 ans 2010 were RM 12 million and RM 8 million respectively and the year end account balances were RM 3.4 million and RM 1 million respectively.
The credit term for Rotishop is 30 days after the end of the month of sale. Rotishop has not changed its address and is trading from the same premises. a commercial rate of interest on the loan note of Rotishop would be 8% per annum.
Required
Calculate the 2010 and 2011 key financial ratios for Rotishop.

I tried calculating the ratios, but I dont feel I am on the right track.
Can somebody provide me more insights on this question.