{"version":1,"engine":"tesseract 5.3.4 eng","page_pt":[612.0,792.0],"page":{"dpi":150,"psm":3,"words":[["5.3",96.0,108.0,108.48,114.72,61.6,1,1,1],["Income",119.04,108.0,149.76,114.72,82.3,1,1,1],["statements",152.64,108.48,200.64,114.72,96.6,1,1,1],["continued",203.52,108.0,245.76,114.72,96.6,1,1,1],["5.3.2",96.0,127.2,114.72,134.4,96.2,2,1,1],["Income",119.04,127.68,146.4,134.4,96.8,2,1,1],["statements:",148.8,127.68,192.48,134.4,96.8,2,1,1],["5.4",96.0,239.04,108.48,245.28,57.5,3,1,1],["Statement",118.56,239.04,162.72,245.28,86.3,3,1,1],["of",165.12,239.04,173.28,245.28,95.9,3,1,1],["financial",175.68,239.04,211.68,245.28,96.6,3,1,1],["position",214.56,239.04,248.64,246.72,96.5,3,1,1],["5.4.1",96.0,258.72,112.32,265.44,95.5,4,1,1],["The",118.08,258.72,132.48,265.44,95.5,4,1,1],["main",135.36,258.72,152.64,265.44,96.0,4,1,1],["elements",156.0,258.72,190.08,265.44,96.7,4,1,1],["of",192.96,258.72,200.16,265.44,96.9,4,1,1],["a",202.08,260.16,206.88,265.44,95.2,4,1,1],["statement",209.28,259.2,246.72,265.44,96.6,4,1,1],["of",249.6,258.72,256.8,265.44,97.0,4,1,1],["financial",259.2,258.72,289.44,265.44,96.5,4,1,1],["position:",119.04,270.24,149.76,278.4,96.7,5,1,1],["5.4.2",96.0,309.6,114.24,316.32,83.6,6,1,1],["Interpret",119.04,309.6,149.76,317.76,96.7,6,1,1],["a",152.16,311.04,156.96,316.32,96.7,6,1,1],["simple",159.36,309.6,183.84,317.76,96.6,6,1,1],["statement",186.24,310.08,223.68,316.32,96.6,6,1,1],["of",226.56,309.6,233.76,316.32,96.5,6,1,1],["financial",236.16,309.6,266.4,316.32,96.5,6,1,1],["Position",119.04,321.12,147.84,329.28,78.2,7,1,1],["and",150.72,321.12,164.16,328.32,96.4,7,1,1],["make",168.0,321.12,188.16,328.32,96.9,7,1,1],["deductions",191.04,321.12,232.8,328.32,96.0,7,1,1],["from",235.2,321.12,252.48,328.32,96.8,7,1,1],["it,",255.36,321.6,261.12,328.8,96.8,7,1,1],["e.g.",118.56,334.56,131.52,341.28,86.0,7,1,2],["how",134.88,333.12,150.24,339.84,96.9,7,1,2],["a",151.68,330.72,155.52,343.2,96.9,7,1,2],["business",160.32,333.12,193.44,339.84,96.1,7,1,2],["is",196.32,333.12,201.6,339.84,96.7,7,1,2],["financing",204.96,332.64,238.08,341.28,95.7,7,1,2],["its",241.44,333.12,249.12,339.84,96.7,7,1,2],["activities",251.52,333.12,284.16,339.84,93.0,7,1,2],["and",118.56,344.64,132.48,351.36,96.8,7,1,3],["what",135.36,344.64,153.12,351.36,96.6,7,1,3],["assets",156.48,345.12,180.48,351.36,96.6,7,1,3],["it",183.36,344.64,186.72,351.36,94.0,7,1,3],["owns,",189.6,346.08,211.68,352.32,94.0,7,1,3],["sale",214.56,344.64,229.92,351.36,96.3,7,1,3],["of",232.8,344.64,239.52,351.36,97.0,7,1,3],["inventories",242.4,344.64,282.24,351.36,96.8,7,1,3],["to",118.56,356.16,125.28,362.4,96.0,7,1,4],["raise",128.16,355.68,145.92,362.4,96.0,7,1,4],["finance",148.32,355.68,175.2,362.4,96.6,7,1,4],["(constructing",178.56,355.68,227.04,364.32,95.6,7,1,4],["statements",229.92,356.16,271.2,362.4,96.7,7,1,4],["of",273.6,355.68,282.24,362.4,96.7,7,1,4],["financial",118.56,367.2,149.28,373.92,96.2,7,1,5],["position",150.72,367.2,181.44,375.36,96.9,7,1,5],["will",183.84,367.2,195.36,373.92,96.5,7,1,5],["not",197.28,367.68,211.68,373.92,92.2,7,1,5],["be",213.6,367.2,223.2,373.92,96.3,7,1,5],["assessed)",225.6,367.2,264.0,375.36,96.1,7,1,5],["5.5",106.08,415.2,118.08,421.44,74.0,8,1,1],["Analysis",127.2,415.2,161.76,422.88,86.4,8,1,1],["of",164.16,415.2,172.32,421.44,96.9,8,1,1],["accounts",174.72,415.68,212.16,421.44,96.8,8,1,1],["5.5.1",106.08,434.4,121.92,440.64,56.9,9,1,1],["Profitability:",128.16,434.4,168.48,442.08,87.8,9,1,1],["5.5.2",106.08,472.8,124.32,479.04,14.3,10,1,1],["Liquidity:",128.16,472.8,159.36,480.48,97.0,10,1,1],["5.5.3",106.08,511.2,124.32,517.44,96.0,11,1,1],["How",128.16,511.2,144.48,517.44,96.3,11,1,1],["to",146.88,511.68,153.6,517.44,96.3,11,1,1],["interpret",156.48,511.2,185.76,518.88,96.8,11,1,1],["the",188.16,511.2,199.68,517.44,96.9,11,1,1],["financial",202.08,511.2,230.88,517.44,97.0,11,1,1],["performance",234.24,511.2,280.32,518.88,96.7,11,1,1],["of",127.68,521.76,134.4,528.0,92.1,11,1,2],["a",136.8,523.2,141.12,528.0,94.0,11,1,2],["business",143.52,521.76,175.68,528.0,95.0,11,1,2],["by",178.08,521.76,186.72,529.44,96.6,11,1,2],["calculating",189.12,521.76,227.52,529.92,96.6,11,1,2],["and",229.92,521.76,243.36,528.0,96.3,11,1,2],["analysing",246.24,521.76,279.84,529.92,95.6,11,1,2],["profitability",127.68,532.8,166.56,540.48,96.3,11,1,3],["ratios",169.44,532.8,188.64,539.04,97.0,11,1,3],["and",191.52,532.8,204.48,539.04,96.6,11,1,3],["liquidity",207.36,532.8,234.24,540.48,95.0,11,1,3],["ratios:",237.12,532.8,258.24,539.04,96.8,11,1,3],["5.5.4",106.08,602.4,123.84,608.64,96.2,12,1,1],["Why",127.68,602.4,143.52,610.08,96.5,12,1,1],["and",145.92,602.4,159.36,608.64,97.0,12,1,1],["how",162.24,602.4,177.6,608.64,96.1,12,1,1],["accounts",180.0,602.88,213.12,608.64,96.9,12,1,1],["are",215.52,603.84,227.04,608.64,97.0,12,1,1],["used:",229.92,602.4,249.12,608.64,96.4,12,1,1],["Main",327.36,127.2,345.12,134.4,95.8,13,1,1],["features",347.52,127.2,378.24,134.4,96.9,13,1,1],["of",380.64,127.2,387.84,134.4,97.0,13,1,1],["an",390.24,129.6,398.88,134.4,96.3,13,1,1],["income",402.24,127.68,429.6,134.4,96.3,13,1,1],["statement,",432.48,127.68,471.36,134.88,95.5,13,1,1],["eg.",327.36,141.12,340.32,147.36,87.6,13,2,1],["revenue,",343.68,141.12,374.4,146.88,94.0,13,2,1],["cost",378.24,139.2,394.08,145.92,96.6,13,2,1],["of",396.48,139.2,404.16,145.92,96.9,13,2,1],["sales,",406.56,139.2,427.68,146.4,96.8,13,2,1],["gross",430.56,141.12,451.68,147.84,94.6,13,2,1],["profit,",454.56,139.2,475.2,147.36,96.8,13,2,1],["profit",478.08,139.2,496.8,147.36,96.4,13,2,1],["and",327.36,150.72,341.28,157.44,96.9,13,2,2],["retained",344.16,150.72,373.92,157.44,96.9,13,2,2],["profit",377.28,150.72,395.52,158.88,96.8,13,2,2],["Use",327.36,164.16,341.76,170.88,97.0,13,3,1],["simple",344.64,164.16,368.64,172.32,96.5,13,3,1],["income",371.52,164.16,398.88,170.88,96.9,13,3,1],["statements",401.76,164.64,443.52,171.36,95.6,13,3,1],["in",445.92,164.16,452.16,170.88,93.3,13,3,1],["decision-",455.04,164.16,489.6,170.88,92.6,13,3,1],["making",327.36,175.68,354.24,184.32,96.9,13,3,2],["based",357.6,176.16,380.64,182.88,97.0,13,3,2],["on",383.04,178.08,392.64,182.88,96.3,13,3,2],["profit",395.52,175.68,414.72,184.32,96.3,13,3,2],["calculations",417.12,176.16,461.76,182.88,78.4,13,3,2],["(constructing",327.36,187.68,376.32,196.32,96.9,13,3,3],["income",378.24,187.68,406.08,194.4,96.4,13,3,3],["statements",408.48,187.68,450.72,194.4,96.8,13,3,3],["will",453.6,187.68,465.12,194.4,96.2,13,3,3],["not",467.04,187.68,480.96,194.4,90.8,13,3,3],["be",483.36,187.68,492.96,194.4,96.0,13,3,3],["assessed)",326.88,198.72,365.28,206.88,96.3,13,3,4],["The",326.88,258.72,341.28,265.44,95.7,14,1,1],["main",344.16,258.72,361.44,265.44,94.2,14,1,1],["classifications",364.8,258.72,416.64,265.44,95.0,14,1,1],["of",419.52,258.72,426.72,265.44,96.7,14,1,1],["assets",429.12,259.2,453.12,265.44,95.7,14,1,1],["and",456.0,258.72,469.44,265.44,94.3,14,1,1],["liabilities,",472.8,258.72,505.44,266.4,93.4,14,1,1],["using",327.36,270.24,347.04,278.88,96.7,14,1,2],["examples",349.44,270.24,385.92,278.4,85.9,14,1,2],["The",327.36,434.4,341.28,440.64,96.7,15,1,1],["concept",343.68,434.88,373.44,442.08,96.5,15,1,1],["and",375.84,434.4,389.28,440.64,96.7,15,1,1],["importance",392.16,434.88,433.44,442.08,96.7,15,1,1],["of",435.84,434.4,443.04,440.64,96.9,15,1,1],["profitability",445.44,434.4,484.32,442.08,95.9,15,1,1],["The",327.36,472.8,341.28,479.04,96.4,16,1,1],["concept",343.68,473.28,373.44,480.48,96.9,16,1,1],["and",375.84,472.8,389.28,479.04,96.8,16,1,1],["importance",392.16,473.28,433.44,480.48,96.6,16,1,1],["of",435.84,472.8,443.04,479.04,96.5,16,1,1],["liquidity",445.44,472.8,472.32,480.48,95.7,16,1,1],["Gross",327.84,511.2,349.44,517.44,96.5,17,1,1],["profit",352.32,511.2,370.08,518.88,96.5,17,1,1],["margin",372.96,511.2,397.44,519.36,96.5,17,1,1],["Profit",327.84,524.16,346.08,530.4,96.2,17,2,1],["margin",348.96,525.6,373.44,532.32,96.7,17,2,1],["Return",327.84,537.12,351.84,543.84,95.2,17,3,1],["on",354.24,539.04,363.36,543.84,97.0,17,3,1],["Capital",366.24,537.12,390.72,545.28,96.2,17,3,1],["Employed",394.08,537.12,429.6,545.28,95.9,17,3,1],["Current",327.84,551.04,354.72,557.28,96.5,17,3,2],["ratio",357.6,551.04,372.96,557.28,96.6,17,3,2],["Acid",327.36,564.0,343.2,570.24,96.8,17,4,1],["test",346.08,564.48,359.52,570.24,96.9,17,4,1],["ratio",361.92,564.0,377.28,570.24,96.9,17,4,1],["Needs",327.84,602.4,351.36,608.64,96.4,18,1,1],["of",353.76,602.4,360.96,608.64,96.8,18,1,1],["different",363.36,602.4,392.16,608.64,87.7,18,1,1],["users",395.04,603.84,414.24,608.64,96.8,18,1,1],["of",416.64,602.4,423.36,608.64,96.9,18,1,1],["accounts",425.76,602.88,459.36,608.64,96.9,18,1,1],["and",461.76,602.4,475.2,608.64,96.9,18,1,1],["ratio",478.08,602.4,493.44,608.64,88.9,18,1,1],["analysis",327.84,613.44,356.16,621.6,79.0,18,1,2],["How",327.84,626.88,344.16,633.12,92.2,18,1,3],["users",347.04,628.32,366.72,633.12,95.9,18,1,3],["of",369.12,626.88,376.32,633.12,96.6,18,1,3],["accounts",378.24,627.36,411.36,633.12,96.7,18,1,3],["and",414.24,626.88,427.68,633.12,96.9,18,1,3],["ratio",430.56,627.36,445.92,633.12,96.7,18,1,3],["results",448.8,626.88,471.84,633.12,96.6,18,1,3],["might",474.72,626.88,494.4,635.04,97.0,18,1,3],["use",327.84,639.36,340.8,644.16,93.2,19,1,1],["information",343.68,637.92,383.04,644.16,96.7,19,1,1],["to",385.92,638.4,392.64,644.16,96.3,19,1,1],["help",395.52,637.92,410.4,645.6,96.3,19,1,1],["make",413.28,637.92,432.96,644.16,96.9,19,1,1],["decisions,",435.36,637.92,471.36,645.12,96.7,19,1,1],["e.g.",474.24,639.36,486.72,646.08,96.4,19,1,1],["whether",327.84,648.48,357.12,654.72,96.7,19,1,2],["to",359.52,648.96,366.24,654.72,97.0,19,1,2],["lend",369.12,648.48,384.0,654.72,95.5,19,1,2],["to",386.4,648.96,393.12,654.72,96.6,19,1,2],["or",396.0,649.92,403.2,654.72,97.0,19,1,2],["invest",405.6,648.48,426.24,654.72,96.9,19,1,2],["in",429.12,648.48,434.4,654.72,96.5,19,1,2],["the",437.28,648.48,448.8,654.72,96.5,19,1,2],["business",451.2,648.48,483.36,654.72,96.6,19,1,2]],"source":"ocr"},"strips":[{"rect":[67.5,658.5,547.3,758.5],"dpi":300,"psm":6,"words":[]}],"pictures":[[73.5,73.5,541.3,696.5]]}