4. Shareholder Return, Debt and Liquidity With reference to the Balance Sheet (Statement of Financial Position), comment on the shareholder return, debt management and liquidity of the company and include the following ratio's (show calculations clearly) in your discussion over the past two years: 4.1 Return on Equity 4.2 Debt to Equity Assets Non-current assets Property. plant and equipment Proprietary technology 5 stems Right-tuse assets Goodwill Intangible assets Deferred taxation assets Imvestment in joint arrangement \begin{tabular}{rrr} 12 & 4854.9 & 4803.1 \\ 13 & 106.5 & 80.9 \\ 14 & 4429 & 384.2 \\ 15 & 1452.4 & 1458.9 \\ 16 & 1622 & 197.1 \\ 17 & 53.9 & 40.5 \\ 18 & 8.0 & 7.6 \\ \hline & 7080.8 & 6873.3 \\ \hline \end{tabular} Current assets Inventories Trade and other receivables Taxation Prepayments Bank balances and cash Non-carrent assets held for sale Total assets \begin{tabular}{rrr} 19 & 17.4 & 22.5 \\ 20 & 270.3 & 328.2 \\ 21 & 7.0 & 39.0 \\ & 34.7 & 44.7 \\ 22 & 181.7 & 170.5 \\ \hline & 5.11.80.9 \\ \hline 48.8 & 67.8 \\ \hline & 7640.7 & 7644.0 \\ \hline \end{tabular} Equity and liabilities Capital and reserves Stated capital Shares held by the Share Incentive Trust Net stated capital Share incentive reserve Foreign currency translation reserve Retained earnings Equity atributable to owners of the parent Non-controling interests Total equity Non-current liabilities Longterm bank loans Deferred taxation hiablities Lease liabilities Acquisition liablities Current liabilities Current portion of long-term barik loan Shortterm bank loans Current portion of lease labilities Trade and other payabies Current portion of acquistion fiabilities Fees received in advance and deposits Shareholders for copital distribution Sharcholders for dividend \begin{tabular}{rrr} 23 \\ 24 & 1566.3 (120) & 539.0 (15.3) \\ \hline 1554.3 & 15625.7 \\ (8.7) & 3.4 \\ 18.2 & 33.3 \\ 2274.9 & 1840.0 \\ \hline 3838.7 & 3400.4 \\ 29.1 & 19.9 \\ \hline 3867.8 & 3420.3 \\ \hline \end{tabular} Bank overarat Total equity and habilities \begin{tabular}{rrr} 26 & 1200.0 & 1800.0 \\ 17 & 152.6 & 170.9 \\ 31 & 427.2 & 369.2 \\ 29 & 50.1 & 74.4 \\ \hline & 1829.9 & 2614.5 \\ \hline \end{tabular} Consolidated statement of profit or loss tor the vaar ended 31 nacamtar sonsen