B D Year ended Dec. 2013 Mar. 2014 Mar. 2014 Mar. 2014 Sales 123,756 410,575 499,185 94,821 Total expenses 118,541 394,746 443,101 85,295 Raw materials, stores, and spares (included in operating expenses) 20,028 176,382 23,442 Purchase of finished goods (included in operating expenses) 2,329 205 7,734 Total operating expenses 108,295 339,964 328,726 78,277 Reported profit after tax 10,930 34,608 66,002 13,883 Net fixed assets 55,040 46,929 398,782 35,242 Inventories 11,215 97,976 11 25,112 Sundry debtors and bills receivable 7,329 438,029 46,635 19,251 Cash and bank balances 5,034 118,729 4,953 464 Short-term loans and advances 12,262 113,321 293,563 23,023 Total assets 123,517 845,780 1,120,348 142,730 Current liabilities and provisions 37,463 487,495 323,624 29,538 Sundry creditors (includod in current liabilities) 7,093 94,096 62,663 10,069 Shareholders' funds 78,248 330,471 664,851 100,826 Borrowings 350 27,332 103,654 9,163 Calculate all ratio for 4 different Companies A, B, C, D: Ratios (You only need to provide the answer, rounded to two decimals) and stage of industry? Collection period = Payment period = Fixed asset turnover = Current ratio = Net profit ratio = Receivables turnover = Creditor's turnover =