cash	140	Payables	360
accounts receivable	250	deserved payments	90
Short term investments	50	Short term loans	110
Inventory	190	long term loans	500
lands	800	Ordinary shares	550
buildings	180	Retained earnings	160
The machines and the equipments	600	Issuance premium	40
Furniture	50	bonds	450

Segma company

6000	the sold
3200	sales Cost of goods
2800	total profit operating
1700	expenses net
1100	operating profit
300	benefits net profit
800	before taxes
240	Tax Net
560	Profit after taxe

All of the following are required:

Find the industry standard gearing ratio

Calculate the indebtedness ratio for Sigma =

And compare it with the industry standard