Case Study Financial Statements for Akuba Limited and Dzakawu Inc. The table below contains the financial results for Akuba and Dzakawu for 2020 to 2021 (declared on January 31 of 2022). Evaluate Akuba's financial performance based on the various metrics studied such as ROE, ROA, Profit Margin, Asset Turns, APT, C2C, ART, INVT, and PPET. Selected Financial Data for Akuba ltd and Dzakawu Inc. Period Ending Total Revenue Cost of Goods Sold Gross Profit Akuba Ltd Dzakawu Inc. 31-Dec-2020 31-Dec-2021 74,452,000 12,148,000 54,181,000 7,432,000 20,271,000 4,716,000 Selling, General, and Administrative 19,526,000 3,371,000 Operating Income or Loss 745,000 1,345,000 Total Other Income/Expenses Net -98,000 Earnings Before Interest and Taxes 647,000 1,345,000 Interest Expense 141,000 160,000 Income Before Tax 506,000 1,185,000 Income Tax Expense 161,000 450,000 Minority Interest Net Income Assets 274,000 613,000 Cash and Cash Equivalents 8,658,000 1,285,000 Short-Term Investments Net Receivables Inventory Other Current Assets Total Current Assets 3,789,000 4,767,000 2,356,000 7,411,000 1,360,000 80,000 24,625,000 5,081,000 Property, Plant, and Equipment (PP & E) 10,949,000 2,579,000 Goodwill 2,655,000 175,000 Other Assets 1,930,000 254,000 Total Assets 40,159,000 8,089,000 Liabilities and Stockholder Equity Accounts Payable 21,821,000 1,415,000 Short-/Current Long-Term Debt 7,000 Other Current Liabilities 1,159,000 804,000 Long-Term Debt 3,191,000 3,124,000 Other Liabilities 4,242,000 341,000 Deferred Long-Term Liability Charges 485,000 Total Liabilities 30,413,000 6,176,000 Total Stockholder Equity 9,746,000 1,913,000