Ratio analysis 1: profitability, ef ficiency, and performance
. Gemma plc has the following figures drawn from the company's financial statements for the year ended 31 December 2021:
Ordinary share capital is made up of ordinary shares of 25 pence each
Issued ordinary share capital: £7,500,000
Profit for the year: £4,500,000
Total ordinary dividends paid in the year: £1,200,000
What is the dividend per share for Gemma plc for the financial year to 31 December 2021?

. Jenna plc has the following figures drawn from the company's financial statements for the year ended 31 October 2021:
Share capital consists of ordinary shares of 50 pence each and 5% preference shares of £1 each
Issued ordinary share capital: £25,000,000
Issued preference share capital: £20,000,000
Profit for the year: £9,000,000
Ordinary dividend per share paid during the year: 5 pence per share
What is the dividend cover for Jenna plc for the financial year to 31 October 2021?

. Hena plc has the following figures drawn from the company's financial statements for the year ended 31 July 2021:
Ordinary share capital is made up of ordinary shares of 30 pence each
Issued ordinary share capital: £27,000,000
Profit for the year: £15,000,000
Ordinary dividends paid during the year: £8,550,000
Current market price of one Hena plc ordinary share: 250 pence
What is the dividend yield for Hena plc?

. Jemima plc has the following figures drawn from the company's financial statements for the year ended 31 March 2022:
Share capital is made up of ordinary shares with a par value of 20 pence
Issued ordinary share capital: £30,000,000
Profit for the year: £45,000,000
Ordinary dividends paid during the year: £15,000,000
What is the dividend per share and the dividend payout ratio for Jemima plc?

. Demas plc has the following figures drawn from the company's financial statements for the year ended 31 May 2021:
Profit before taxation: £14,000,000
Profit for the year: £10,300,000
Ordinary shares in issue: 20,000,000
Par value of ordinary shares in Demas plc: 50 pence
Dividends paid on ordinary shares during the year: £4,000,000
Preference dividends paid during the year: £500,000
Current market price of one Demas plc share: 300 pence
Based on the above information, what is the dividend cover for Demas plc?

. Demas plc has the following figures drawn from the company's financial statements for the year ended 31 May 2021:
Profit before taxation: £14,000,000
Profit for the year: £10,300,000
Ordinary shares in issue: 20,000,000
Par value of ordinary shares in Demas plc: 50 pence
Dividends paid on ordinary shares during the year: £4,000,000
Preference dividends paid during the year: £500,000
Current market price of one Demas plc share: 300 pence
Based on the above information, what is the dividend yield for Demas plc?

. Demas plc has the following figures drawn from the company's financial statements for the year ended 31 May 2021:
Profit before taxation: £14,000,000
Profit for the year: £10,300,000
Ordinary shares in issue: 20,000,000
Par value of ordinary shares in Demas plc: 50 pence
Dividends paid on ordinary shares during the year: £4,000,000
Preference dividends paid during the year: £500,000
Current market price of one Demas plc share: 300 pence
Based on the above information, what is the dividend payout ratio for Demas plc?