=3/Calculation of working capital ratios.

Working capital for Moretti SpA over the last five years (at 31 December) was as follows:

(In €m) 2010 2011 2012 2013 2014 Inventories of finished goods 6.1 7.4 9.1 13 15.4 Trade and notes receivable 6.4 8.9 10.5 11.1 11.6 Trade and notes payable 2.1 3.5 3.5 3.8 3.4 The income statement includes the following data:

(In €m) 2010 2011 2012 2013 2014 Sales (excl. VAT) 32.8 44.7 49.4 48.9 50 Sales (incl. VAT) 38.9 52.6 58.1 57.4 57.2 Purchases (incl. VAT) 12.5 19.2 19.6 20.9 20.4 Calculate the different working capital ratios.