Ratio analysis 2: liquidity, working capital, and long-term financial stability
. Priscilla Limited's financial statements present the following figures for the year ended 31 August 2021 (all figures are in £000):
Income tax: £320
Finance income: £140
Operating profit: £1,570
Profit before tax: £1,285
Finance expense: £425
Profit for the year: £965
What is the interest cover for Priscilla Limited at 31 August 2021?

. Prudence Limited's financial statements for the year ended 31 May 2021 present the following figures (all figures are in £000):
Gross profit: £21,600
Interest receivable on bank deposits: £350
Interest on bank overdraft: £100
Profit before tax: £10,450
Debenture interest: £650
Operating profit: £12,500
Bond interest: £1,150
Bank loan interest: £500
What is the interest cover for Prudence Limited at 31 May 2021?

. Prufrock Limited's financial statements for the year ended 31 July 2021 present the following figures (all figures are in £000):
Hire purchase loan interest: £500
Bond interest paid: £1,500
Interest receivable on bond investments: £750
Profit before tax: £12,000
Income tax: £3,000
Debenture interest: £1,000
Interest receivable on bank deposits: £500
Operating profit: £13,750
What is the interest cover for Prufrock Limited at 31 July 2021?