calculate all the financial ratios based on the formula given

146,350 79.450) 66.900 Attachment 1: The financial statements of Good Food Enterprise GOOD FOOD ENTERPRISE Statement of Profit or Loss for the year ended 31 December 2013 Net Sales (65% were credit sales) Less: Cost of sales GROSS PROFIT Add: OTHER INCOME Rent revenue 4.250 Commission revenue 250 Less: EXPENSES Salaries 15.000 Carriage outwards 4.300 Water and electricity 4,000 Insurance 1.080 Transportation expenses 3.000 Interest on loan 750 Depreciation: MV 3,000 Depreciation: FF 1.935 Depreciation: Building 3.988 Increase in AFITR 988 NET PROFIT 4.500 71,400 (38,041) 33,359 Net Book Value Accumulated Depreciation 3.988 3.000 1.935 75.762 19.150 17415 112.327 15,600 19.050 1,550 1,080 28 262 GOOD FOOD ENTERPRISE Statement of Financial Position as at 31 December 2019 Cost NON-CURRENT ASSETS Building 79.750 Motor Vehicle 22.150 Fixtures and fitting 19,350 CURRENT ASSETS Cash at bank Inventory Prepaid salaries Prepaid insurance Accounts receivable TOTAL ASSETS Equities and liabilities: OWNER'S EQUITY Beginning Capital + NET PROFIT Drawings Ending Capital NON-CURRENT LIABILITIES Loan from Bang Bank CURRENT LIABILITIES Accounts payable Accrued Water and electricity 65.542 177,869 109,400 33,359 (4.750) 138.009 24.750 14.750 360 15.110 TOTAL EQUITIES AND LIABILITIES 177,869 Financial Ratios Before Capitalization Net Profit Margin (NPM) Profit after tax Total sales Return on Equity (ROE) Profit after tax Total share capital & reserve Return on Assets (ROA) Profit after tax Total assets Total Asset Turnover (AT) Sales Total assets Debt to Total Assets (DAR) Total debt Total assets Debt to Equity (DER) Total debt Total share capital & reserve Times Interest Eamed (TIE) Profit before tax and interest Interest Current Ratio (CR) Current assets Current liabilities Source: Lckerath and de Bos (2009) After Capitalization Profit after tax + change in Total sales Profit after tax + change in Total share capital & reserve + ch Profit after tax + change in Total assets + PVA Sales Total assets + PVA Total debt + PVOL Total assets + PVA Total debt + PVOL Total share capital & reserve + ch Profit before tax and interes Interest + i + PVOL Current assets Current liabilities + PV