3.2 Extracts of the financial statements of ABC Limited as at 31 December 2022 are as follows: R Extract from the Statement of Comprehensive and Other Income Sales (all credit) Cost of sales Gross profit Operating expenses Profit before interest and tax Interest expense Profit before tax Company lax Net profit for the year 1 480 000 900 000 580 000 217 000 363 000 28 000 335 000 70 000 265 000 Extract from the Statement of Financial Position Non-current assets Current assets Shareholder's equity Non-current liabilities Current liabilities Calculate the following ratios: 3.2.1 Net profit margin. (5) A-BI 1 200 000 180 000 1 050 000 370 000 260 000