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