CAN you calculate the cash operating ratio cycle The calculation of the cash operating cycle is simply:Inventory turnover period + receivable turnover period - payables turnover period

Sales 1,430,000,000 (-) sales returns / return inward 10,000(x) Less Cost of sales: Opening inventory 256.200,000 + Purchases 1.026 000.000 + carriage inward 20.000.000 (-) purchases returns/return outwards 10 000 Less Closing inventory 289 000 000 Cost of sales 1.013 200.000 Gross Profit 416,800,000 Operating Expenses Administration expenses 120,000,000 Distribution expenses 100,000,000 Depreciation charges 30,000,000 Other expenses 20.000 000 270 000 000 Operating profit 146,800,000 Interest charges 15.000 000 Profit before tax 131,800,000 Tax 40 000 000 Profit after tax 91.800,000 Co.X Lid Statement of financial position as at xx/xx/xxxx E Non-current assets Intangible assets t. 482,000,000 Property, plant and equipment 97,800,000x Right-of-use assets 312,600,000x Deferred tax asset 10,900,000 Total non-current assets 903 300,000 Current assets Inventories 256,200.000 Trade and other receivables 144,600,000 Derivative financial instruments 1.100 000 Current tax assets 4,200,000 Cash and cash equivalent 41,900,000 Total assets 1,347,100,000 Equity: Share Capital 562,800,000 Share premium 12,700,000 Investment in own shares 11 600 000 Other reserves 1. 100 000 Retained earnings 362.000,00 Non- current liabilities Borrowings 134,000,000 Lease liabilities 200,300,000 Derivative financial instruments 10 500,000 Trade and other payables 14,800,000 Provisions 322. 100,000 Total non-current liabilities 571,700,000 Current liabilities Borrowings 9.700,000 Lease liabilities 0,200,000 Derivative financial instruments 77.600,000 Trade and other payables 3,700,00 Current tax liabilities 356,000,000 Provisions 5.000,000 Total current liabilities 452,200,000 Net current liabilities 8,400,000 Total liabilities 1,023,900,000