B) The extracts from the financial statements of Harischandra Mills PLC are given in the following tables. Income Statement For the year ended 31.03.2018 (LKR '000) Revenue 3,178,556 Cost of sales Distribution expenses Administrative expenses Net finance income 2,500,247 (264,028) (246,008) 15,272 Statement of Financial Position As at 31.03.2018 (LKR '000) Non-current assets 829,443 Current assets (Total) 869,127 Inventories 190,453 Share capital 105,578 Reserves 1,161,680 Non-current liabilities 138,403 Current liabilities (Total) 292,908 Trade payables 239,131 Profit before income & tax 204,478 80,623 Total dividend paid => Profit for the year 122,843 Required: Calculate two (02) profitability ratios, two (02) liquidity ratios and two (02) efficiency ratios of Harischandra Mills PLC. (12 Marks) ii. Interpret each ratio that you have calculated in Part (i) above. (06 Marks) (Total: 36 Marks)