caluculate relevent ratios

Question 4 Saitama plc is a food wholesale company. Its financial statements for the years ended 31 December 2018 and 2019 are as follows: Statements of income 2019 2018 Sales revenue S000 $000 12,000 15,000 3,000 3,900 Gross profit Distribution costs 500 600 1,500 Administrative expenses Operating profit Interest receivable 1,000 2,300 1,000 80 100 -400 -350 Interest payable Profit before taxation 680 2,050 Income taxation 240 720 Profit after taxation 440 1,330 600 Dividends 800 (Loss) profit retained -360 730 Statements of financial position 2019 2018 $000 3000 Non-current assets: Intangible assets Tangible assets Investments 200 4,000 600 7,000 800 4,800 7,800 Current assets: Inventory Trade receivables Cash & bank 250 300 1,750 2,500 1,500 200 3,500 3,000 8,300 10,800 Total assets 1,000 Equity and reserves: Ordinary shares of 10p each Share premium account Revaluation reserve Retained earnings 1,000 1,110 3,190 6,300 1,000 1,000 1,000 1,000 1,750 3,550 7,300 2,000 1,500 Debentures Current liabilities Total equity and liabilities 8,300 10,800