Below is a summarised financial statements for Bright Limited for the Y/E 31/12/16

Bright Limited
Statement of Comprehensive Income
	2016	2015
	$	$
Sales	60,000	50,000
Cost of sales	42,000	34,000
Gross profit	18,000	16,000
Operating expenses	15,500	13,000
	2,500	3,000
Interest expenses	2,200	1,300
Profit before tax	300	1,700
Tax	250	600
Operating (loss)/profit after tax	50	1,100

Statement of Financial Position as at 31st December:
	2016		2015
Noncurrent assets		12,500		2015
Current liabilities
Inventory	14,000		28,500
Receivables	16,000		13,000
Bank and cash	500	30,500	15,000	11,000
Total assets		43,000		500
Equity & liabilities				39,500
Equity
Stated capital	1,300		1,300
Revaluation reserve	2,000		2,000
Income surplus	10,650	13,950	11,300	14,600
Noncurrent liabilities
10% Debenture		6,000		5,500
Current liabilities
Trade payable		23,050		19,400
Total equity and liabilities		43,000		39,500

You are required to calculate the following ratios for the years ended 31^st December, 2015 and 2016.

1. Current ratio
2. Quick ratio
3. Net profit percentage
4. ROCE
5. ROE