(A) calculate ROCE, Quick ratio, receivable period days, inventory period days, payable period days, for Harding Plc and Bradley plc

(B) using the informationa provided by these ratios and adopting the perspective of supplier analyst, evaluate the performance of Harding plc and Bradley plc, in your answer please discuss, what further information you might seek to support your decision.

the companiea are hardly plc and bradly plc kindly read written question as well apart from the attached image

18. The following are key extracts from the financial statements of Burns Plc for financial years ending 31st of December 2020 and 2021: Burns Plc 2020 2021 Revenue 210,000,000 240,000,000 Opening Stock 24,000,000 30,000,000 Purchases 96,000,000 120,000,000 Closing Stock -30,000,000 -54,000,000 Cost of Sales -90,000,000 -96,000,000 Gross Profit 120,000,000 144,000,000 Depreciation - 12,000,000 -18,000,000 Other Operating Expenses -60,000,000 -48,000,000 Operating Profit 48,000,000 78,000,000 Interest Expense -2,400,000 -6,000,000 Profit Before Tax 45,600,000 72,000,000 Corporation Tax -9,120,000 -14,400,000 Profit for The Year 36,480,000 57,600,000 Non-Current Assets 54,000,000 66,000,000 Prepayments Other Operating Expenses 2,400,000 4,800,000 Trade Receivables 18,000,000 66,000,000 Inventories 30,000,000 54,000,000 Cash 12,000,000 ? Trade Payable 66,000,000 60,000,000 Accrued Tax Liability 31,200,000 9,120,000 Long term Loan 36,000,000 60,000,000 Share Capital 12,000,000 48,000,000 Share Premium 24,000,000 36,000,000 Retained Earnings 18,000,000 51,600,000