Based on above three statements BL PLC, calculate and interpret following ratios for the years 2021 and 2020: 1.Operating Return on Equity 2. Return on Capital Employed 3. Asset Turnover Ratio 4. Return on Assets 5. Inventory Turnover Ratio 6. Inventory Days on Hand 7. Accounts Receivable Turnover Ratio 8. Accounts Receivable Days on Hand 9. Accounts Payable Turnover Ratio 10. Accountable Payable Days 11. Cash Cycle 12. Current Ratio 13. Acid-Test Ratio/ Quick Ratio 14. Cash Ratio 15. Net Working Capital Ratio 16. Total Debt Ratio 17. Gearing Ratio 18. Debt-Equity Ratio 19. Long Term Debt Ratio 20. Operating profit margin

1. Followings are the financial statements of BL PLC Group balance sheet Group cash flow statement