Calculate the following ratios for BOTH years. Round your answers to ONE decimal place with correct unit. (i) Gross profit margin (ii) Net profit margin (4 marks) (4 marks) (iii) Return on equity capital employed (Based on closing equity capital) (4 marks) (iv) Assets turnover (on closing equity capital employed) (4 marks) Based on calculations above, comment on the profitability for Forever City Bhd over the years. (9 marks) (Total 25 marks) Financial statements of Forever City Bhd are presented below. Forever City Bhd Income Statement for the years ended 30 June 2022 RM'000 9,000 2021 RM'000 Sales Less: Cost of Goods Sold (6,300) 8,125 (5,687) Gross profit 2,700 2,438 Less: Expenses Selling and administrative expense (1,260) (1,382) Interest expense (400) (256) Profits before taxation 1,040 800 Taxation (140) (150) Net profit 900 650 Forever City Bhd Statement of Financial Position as at 30 June 2022 2021 RM'000 RM'000 Non current assets Land and Buildings 2,900 3,015 Machinery 1,200 1,010 4,100 4,025 Current assets Inventory 2,400 750 Trade receivables 1,650 1,500 4,050 2,250 Current liabilities Bank overdraft 800 275 Trade payables 1,700 600 Other payables 200 250 2,700 1,125 Working Capital 1,350 1,125 Non-current liabilities Bonds 2,050 2,000 3,400 3,150 Equity Share capital Retained profits 2,500 2,500 900 650 3,400 3,150