Answer Happy

Balance Sheet (inmillion EUR)
Assets
2018
2019
Liabilities and shareholders’ equity
2018
2019
Current assets
Cash
Marketable securities
Inventory
Accounts receivable
Total current assets
6
0
39
37.5
82.5
(a)
7.5
37.5
45
(b)
Current liabilities
Bank loans
Accounts payable
Total current liabilities
7.5
30
37.5
0
40.5
(e)
Fixed assets
Gross investment
Less depreciation
Net fixed assets
84
24
60
105
30
(c)
Long-term debt
Net worth (equity and retained earnings)
7.5
97.5
18
(f)
Total Assets
142.5
(d)
Total liabilities and owners’ equity
142.5
(g)
Income Statement(2019, in million EUR)
Sales
Operating costs
Depreciation
525
481.5
(h)
EBIT
Interest
Pre-tax income
Tax (50%)
Net Income
(i)
1.5
(j)
(k)
(l)
Note: Dividend = 1.5