Extracts from a company's financial statements for the year ended 31 December 2020, with comparatives are given below: STATEMENT OF PROFIT OR LOSS FOR THE YEAR ENDED 31 DECEMBER 2020 2019 BHD'000 BHD'000 Revenue 12,700. 9,400. Cost of sales (9,000) (6,400) Gross Profit 3,700. 3,000. Operating expenses |(2,300) (1,900) Finance costs (180) (90) Profit before tax 1,220. 1,010. Income tax expense (370) (300) Profit for the year 850. 710. STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2020 2019 BHD'000 BHD'000 Non-current assets Property, plant and equipment 10,060 17,150 Current assets Inventories 1,050 1,300 Receivables 160 205 Bank 465 11,270 9,120 Equity Share capital (BHD1 equity shares) 4,000 4,000 Retained earnings 2,875 2,350 Non-current liabilities 2,000 1,500 Current liabilities Bank overdraft 505 Trade payables 1,520 1,005 Tax payable 370 265 11,270 9,120 Required (a) Calculate the following ratios (for both years) using the formulas given in brackets: 1) Gross Profit Margin (Gross Profit/Revenue * 100%) 2) Current ratio (Current assets/current liabilities)