a. Analyze the company performance (Statement of Comprehensive Income) and financial position (Statement of Financial Position).

(The comments given must be based on the LASEST annual report.) Weaknesses Financial Analysis(in RM 000) a) Current Ratio Current ratio= Current Asset Current Liabilities 2002 2006 2011

Current ratio measure the number of times current liabilities are covered by current assets. It indicades the ability of the company to meet its current debts as they fall due. From the ratio ,shown it above, there was a slight decrease in the current ratio from year(-).This means that IOI Oleochemical Industries Berhad has fewer current assets to cover their current liabilities. However, the organization succeeded to raise the ratio from (-) and it is an improvement to show that the organization had raised their current assets to cover assets to cover their current liabilities. However it is unstable condition for the organization because of the up and down in current assets to cover their current liabilities. Hence this is weakness in IOI Oleochemical Industries Berhad.

b) Return On Common Equity Return on common equity(ROE)= Net Income Net Sales 2002 2006 2011