calculate following ratios and show the rules:

Inventory Turnover, Average Collection Period, Average Payment Period, Fixed Asset Turnover, Total Assets Turnover, Debt Ratio, Operating Profit Margin, Return on Equity (ROE), Earnings per Share (EPS), Price/Earnings

2020 Taka 2019 Taka Notes ASSETS Non-current assets Property, plant and equipment, net Right-of-use asset (ROU), net Deferred tax assets 5 6 7 955,426,807 1,498,878,565 448,000,000 2,902,305,372 1,103,116,021 1,649,137,807 123,000,000 2,875,253,828 8 Current assets Inventories Trade and other receivables, net Advances, deposits and prepayments Cash and cash equivalents 9 10 11 2,888,579,146 192,137,684 495,451,427 125,919,383 3,702,087,640 6,604,393,012 3,318,861,957 1,295,320,602 888,689,027 711,089,617 6,213,961,203 9,089,215,031 Total assets EQUITY AND LIABILITIES Equity Share capital Reserves and surplus 12 13 136,800,000 3,528,589,293 3,665,389,293 136,800,000 4,851,569,281 4,988,369,281 Non-current liabilities Net defined benefit plan Lease liabilities- Net off current portion 14 15 1,089,303,058 1,089,303,058 265,200,896 1,185,543,245 1,450,744,141 Non-current liabilities Net defined benefit plan Lease liabilities- Net off current portion 14 15 1,089,303,058 1,089,303,058 265,200,896 1,185,543,245 1,450,744,141 Current liabilities Lease liabilities- Current portion Creditors for goods Creditors for expenses Creditors for other finance Accrued expenses Unclaimed dividend Current tax liabilities 15 16 17 18 19 20 442,123,331 139,323,832 500,905,099 352,181,948 193,270,212 45,524,635 176,371,604 1,849,700,661 6,604,393,012 382,642,447 345,087,014 782,288,153 380,312,430 212,135,693 215,251,763 332,384,109 2,650,101,609 9,089,215,031 364.65 21 Total equity and liabilities Net Assets Value (NAV) per share 37 267.94 These financial statements should be read in conjunction with annexed notes 2020 Taka 2019 Taka Notes Revenue 22 Cost of sales 23 5,084,505,532 (3,819,862,861) 1,264,642,671 8,573,497,561 (4,751,406,505) 3,822,091,056 Gross profit 24 Administration, selling and distribution expenses Other loss Exchange loss 25 (2,677,648,201) (737) (12,305,788) (2,689,954,726) (1,425,312,055) (2,785,623,693) (7,311,978) (9,695,151) (2,802,630,822) 1,019,460,234 Operating (loss)/profit 19,630,776 (189,585,709) (169,954,933) (1,595,266,988) Finance income 26 Finance expense 27 Net finance expense (Loss)/profit before contribution to WPPF Contribution to workers' profit participation fund- WPPF 28 (Loss) profit before tax 32 Income tax refundable/(expense) 33 (Loss)/profit for the year Other comprehensive income Actuarial gain from defined benefit plan 14.5 Total comprehensive (loss)/income Earnings per share: Basic and diluted (losses)/earnings per share (par value Taka 10) 36.1 12,155,111 (197,641,178) (185,486,067) 833,974,167 (41,698,708) 792,275,459 (298,308,500) 493,966,959 (1,595,266,988) 269,071,750 (1,326,195,238) 3,215,250 (1,322,979,988) 60,574,500 554,541,459 (96.94) 36.11