If no suffix, award 1 for each correct pair: If answer not to 2 decimal places, but correct working shown, full marks. (b)Acid test worse, due to lack of cash because of expenditure on stock Stockturn worse due to surplus unsold stock Debtors collection worse due to poor credit control. GP ratio worse due to increased cost price not passed on to customer. NP ratio worse due to increased operating expenses. ROCE almost unchanged/slightly worse due to similar rates of change in capital and net profit 2 for each, maximum (12) These answers are not exclusive - use your judgement.