calculate the following financial ratios using the data provided. Show your work.

$1.$ Profit margin

$2.$ Return on assets $($ROA$)$

$3.$ Return on equity $($ROE$)$

$4.$ Total asset turnover

$5.$ Inventory turnover

$6.$ Average collection period

$7.$ Receivables turnover

$8.$ Fixed asset turnover

$9.$ Debt to total assets

$10.$ Times interest earned

$11.$ Current ratio

$12.$ Quick ratio

All numbers in thousands JPY

year $3/31/2023$

Total Assets $74,303,180,000$

Current Assets $26,459,781,000$

Cash, Cash Equivalents & Short Term Investments $9,232,641,000$

Cash And Cash Equivalents $7,516,966,000$

Cash $5,948,297,000$

Cash Equivalents $1,568,669,000$

Other Short Term Investments $1,715,675,000$

Receivables $12,084,641,000$

Accounts receivable $11,037,218,000$

Taxes Receivable $218,704,000$

Other Receivables $870,398,000$

Receivables Adjustments Allowances $-41,679,000$

Inventory $4,255,614,000$

Raw Materials $1,407,556,000$

Work in Process $530,915,000$

Finished Goods $2,317,143,000$

Other Inventories

Restricted Cash

Assets Held for Sale Current

Hedging Assets Current

Other Current Assets $886,885,000$

Total non$-$current assets $47,843,399,000$

Net PPE $13,125,342,000$

Gross PPE $29,800,461,000$

Land And Improvements $1,491,087,000$

Buildings And Improvements $5,798,509,000$

Machinery Furniture Equipment $21,571,046,000$

Other Properties $92,953,000$

Construction in Progress $846,866,000$

Accumulated Depreciation $-16,675,119,000$

Goodwill And Other Intangible Assets $1,249,122,000$

Other Intangible Assets $1,249,122,000$

Financial Assets

Investments And Advances $15,783,776,000$

Long Term Equity Investment $5,227,345,000$

Investments in Associatesat Cost $4,169,573,000$

Investments in Joint Venturesat Cost $1,057,773,000$

Investment in Financial Assets $10,556,431,000$

Available for Sale Securities $10,556,431,000$

Non Current Accounts Receivable $16,491,045,000$

Non Current Deferred Assets $387,427,000$

Non Current Deferred Taxes Assets $387,427,000$

Other Non Current Assets $806,687,000$

Total Liabilities Net Minority Interest $45,038,967,000$

Current Liabilities $23,959,715,000$

Current Provisions

Pension & Other Post Retirement Benefit Plans Current

Payables And Accrued Expenses $6,943,260,000$

Payables $5,390,915,000$

Accounts Payable $4,986,309,000$

Total Tax Payable $404,606,000$

Income Tax Payable $404,606,000$

Other Payable $--$

Current Accrued Expenses $1,552,345,000$

Current Debt And Capital Lease Obligation $12,305,638,000$

Current Debt $12,238,768,000$

Commercial Paper $3,673,447,000$

Other Current Borrowings $8,565,321,000$

Current Capital Lease Obligation $66,870,000$

Other Current Liabilities $4,710,817,000$

Total Non Current Liabilities Net Minority Interest $21,079,252,000$

Long Term Provisions

Long Term Debt And Capital Lease Obligation $17,074,634,000$

Long Term Debt $16,685,384,000$

Long Term Capital Lease Obligation $389,250,000$

Non Current Deferred Liabilities $1,802,346,000$

Non Current Deferred Taxes Liabilities $1,802,346,000$

Employee Benefits $1,065,508,000$

Non Current Pension And Other Post$-$Retirement Benefit Plans $1,065,508,000$

Preferred Securities Outside Stock Equity $--$

Derivative Product Liabilities

Liabilities Held for Sale Non Current

Other Non Current Liabilities $1,136,764,000$

Total Equity Gross Minority Interest $29,264,213,000$

Stockholders' Equity $28,338,706,000$

Capital Stock $397,050,000$

Common Stock $397,050,000$

Additional Paid in Capital $498,728,000$

Retained Earnings $28,343,296,000$

Treasury Stock $3,736,562,000$

Gains Losses Not Affecting Retained Earnings $--$

Other Equity Adjustments $--$

Other Equity Interest $2,836,194,000$

Minority Interest $925,507,000$

Total Capitalization $45,024,090,000$

Common Stock Equity $28,338,706,000$

Capital Lease Obligations $456,120,000$

Net Tangible Assets $27,089,584,000$

Working Capital $2,500,066,000$

Invested Capital $57,262,858,000$

Tangible Book Value $27,089,584,000$

Total Debt $29,380,272,000$

Net Debt $21,407,186,000$

Share Issued $16,314,987\mathrm{.}46$

Ordinary Shares Number $13,565,179\mathrm{.}73$

Treasury Shares Number $2,749,807\mathrm{.}73$