given the following profit and loss statement , balance sheet

find the net sales , and then calculate the ROA ,ROI , Net profit margin , gross profit margin

balance sheet

	Input	2015
	Current Assets	266.06
	Inventory	45.96
	Trade Receivables	11.20
	Cash and Cash Equivalent	62.11
	Short-Term Loans and Advances	50.09
	Other Current Assets	96.70
	Fixed Assets	970.59
	Tangible and Intangible Assets	719.00
	Non-current Investments	10.71
	Long-Term Loans and Advances	240.88
	Capital Work-in-Progress	0.00
	Total Assets	1236.65
	Shareholders Fund	683.11
	Share Capital	2.50
	Reserves and Surplus	680.61
	Non-current Liabilities	475.51
	Long-Term Borrowings	475.51
	Deferred Tax Liability	0.00
	Other Long-Term Liabilities	0.00
	Current Liabilities	78.04
	Short-Term Borrowings	0.00
	Trade Payables	28.62
	Short-Term Liabilities	21.57
	Short-Term Provisions	27.85
	Total Equities and Liabilities	1236.65

2015 2015 41 3.15% 1,289.60 100% item Opening Stock Finished Goods Packing Materials 4.65 6.07 item Sales Account Sales Local Sales (Outside Maharashtra Sales) Discount on Sales 818.34 532.32 13.40 (-) 62.26 Work-in-Progress Pouch Raw Materials 16.49 0.84 Other Support Service Sales of workers Uniforms 0.36 859 66.63% 818.94 Direct Incomes 40.92 Purchases Cost of Materials Consumed Purchase (Central State Tax) Purchase (Unregistered Dealer) Transition Credit 0.23 Closing Stock 80,541.14 6.24% -0.87 5.71 16.85 25.92 Direct Expenses Finished Goods Packing Materials 6.41% Work-in-Progress Pouch Raw Materials 82.69 55.77 32.03 19.97 Manufacturing Expenses Wages and Other Expenses workers Uniforms Transport Charges, Inward Transport Charges Reverse-Charge Mechanism. Inward 3.14 0.51 3.31 387.59 1,370.11 256.42 30.05% Gross Profit 19.88% Indirect Income Discounts Received 1,370.11 18.21 30.05% 1.41% 185.82 0.08 25.69 16.14 Gross Profit Indirect Expenses Administrative and Other Expenses Interest and Financial Selling and Distribution Ineligible Input Credit Loss of Sale on Asset 43.86 Dividend and Interest Received Miscellaneous Income Rent Income 0.40 0.50 1.59 0.56 Net Profit 149.38 11.58% Total 405.80 Total 405.80