Find below an extract of the financial statements of ComsetMicrofinance Limited.

Required: Using the following ratios, assess the performance of the firm over the 2-year period, 2019 to 2020. (40 marks)

i. Return on assets (ROA)

ii. Return on equity (ROE)

iii. Operating profit margin

iv. Operating efficiency ratio

v. Portfolio to assets

vi. Loan loss provision (impairment loss expense) ratio

vii. Debt to equity (leverage)

viii. Equity to assets ratio

ix. Loans to deposits ratio

x. Liquid assets to total assets

xi. Operational self-sufficiency

xii. Financial expense ratio