Following is the Income Statement of Gaz Master Ltd for the year ended 31 March 20X9. Particulars K Sales 2,000,000 Less: Cost of goods Sold 1,200,000 Gross Profit 800,000 Less: Operating Expenses 480,000 Operating Profit 320,000 Add: Non -operating income 48 000 368,000 Less: Non -operating Expenses 16 000 Profit before Tax 352,000 Less: Tax @ 30% 105,600 Net Profit After Tax 246,400 Calculate and interpret Net operating Profit Ratio