ConstrucCorp acquired a production plant for £800,000 with an estimated residual value of £50,000 and an estimated useful life of five years. The company applies the straight-line depreciation method. The company now anticipates the following net cash inflows: £230,000 on 31 December 20X3, £180,000 on 31 December 20X4, and £170,000 on 31 December 20X5. The values of £1 at the end of each year are 0.91 for year 1, 0.83 for year 2, and 0.75 for year 3. Required: Calculate the impairment loss and discuss the impact on the company’s financial ratios.