Calculate the liquidity, asset management, debt management and profitability groups of ratios fortwo listed companies for a period of four financial years ended 2020 or 2021 whichever applicable.

Digi Financial Statement income statement 2021 and 2020

Annual Data / millions of us $ expect per share data	2021	2020
Revenue	$ 308.632	$279.271
Cost of goods sold	$ 141.975	$135.299
Gross profit	$ 166.657	$143.972
Research and development expenses	$ 46.623	$43.765
Sg&a expenses	$ 102.739	$ 88.901
Other operating income / expense	$ -5.772	$ 0.128
Operating expenses	$ 156.129	$156.129
Operating income	$ 10.528	$11.317
Total non operating income / expense	$-1.529	$ 3.854
Pre tax income	$8.999	$7.463
Income taxes	$-1.376	$-0.948
Income after taxes	$10.366	$ 8.411
Other income	-	-
Income from continuous operations	$ 10.366	$8.411
Income from discontinued operations	-	-
Net income	$10.366	$8.411
ebitda	$31.405	$30.616
ebit	$10.366	$11.317
Basic shares outstanding	32	29
Shares outstanding	32	30
Basis eps	$ 0.32	$0.29
Eps earnings per share	$ 0.31	$0.28

Digi Balance sheet 2020 and 2021

Annual Data / millions of us $ expect per share data	2021	2020
Cash on hand	$152.432	$54.129
Receivables	$43.738	$ 59.227
inventory	$43.921	$51.568
Pre -paid expenses	-	-
Other current assets	$ 3.869	$5.134
Total current assets	$246.658	$170.058
Property plant and equipment	$12.132	$11.507
Long term investment	-	-
Goodwill and intangible assets	$343.551	$331.383
Other long -term assets	$1.506	$1.011
Long term term assets	$37.,873	$358.624
Total assets	$619.531	$528.682
Total current liabilities	$58.941	$61.23
Long term debt	$45.799	$58.98
Others non current liabilities	$8.079	$1.65
Total long term liabilities	$88.073	$95.952
Total liablities	$147,014	$157.182
Common stock net	$0.407	$0.355
Retained earnings(Accumulated Deficit	$180.692	$170.33
Comprehensive income	$-22.746	$-23.817
Other share holders equity	-	-
Share holder equity	$472.517	$ 371.5
Total liabilities and share holder equity	$619.531	$ 528.682