ASSETS
Non current Asset
Property, plant and equipment	400,700
Goodwill	130,800
Other intangible assets	277,470
Investments in associates	150,150
Investments in equity instruments	192,500
	1,151,620
Current assets
Inventories	185,230
Trade receivables	141,600
Other current assets	30,650
Cash and cash equivalents	362,400
	719,880
Total assets	1,871,500
EQUITY AND LIABILITIES
Equity attributable to owners of the parent
Share capital	700,000
Retained earnings	293,500
Other components of equity	15,200
	1,008,700
Non-controlling interests	75,050
Total equity	1,083,750
Long-term borrowings	125,000
Deferred tax	33,800
Long-term provisions	33,850
Total non-current liabilities	192,650
Trade and other payables	165,100
Short-term borrowings	200,000
Current portion of long-term borrowings	90,000
Current tax payable	85,000
Short-term provisions	55,000
Total current liabilities	595,100
Total liabilities	787,750
Total equity and liabilities	1,871,500

Statement of Comprehensive Income for year ended 31 December 2019

	RM
Revenue	440,000
Cost of sales	-288,000
Gross profit	152,000
Other income	70,667
Distribution costs	-14,000
Administrative expenses	-70,000
Other expenses	-7,100
Interest Expenses	-20,000
Share of profit of associates(a)	85,100
Profit before tax	196,667
Income tax expense	-90,417
Profit For The Year	106,250

Based on above financial statement, calculate the following ratios:

(i)Current ratio.

(ii)Inventory Turnover.

(iii)Average Collection Period

(iv)Debt ratio.

(v)Return on Asset.

(vi)Net Profit Margin.

(vii)Return on Equity.