Below are the latest key figures from the balance sheet and income statement of China Limited:

Income Statement information (000s)

Sales 800 Cost of sales 250 Wages and salaries 200 Depreciation 80 Loan interest 50 Tax 60

Balance Sheet information (000s)

Fixed assets 500 Inventory 100 Receivables 150 Cash and bank 250 Equity 650 Long term loan 250 Trade payables 50 Tax payable 50

alculate to 2 decimal places the following ratios:

Return on Equity (RoE) ______ %

Return on capital employed (ROCE) ______ %

Sales to Total capital employed ______ times

Trade receivable days ______ days (round to nearest whole day)

Inventory days ______ days (round to nearest whole day)

Current ratio ______ times

Acid test ______ times