a) Calculate and comment on at least five ratios covering profitability, efficiency, liquidity and gearing.

Income statements for the year ended 30 June Revenue Cost of sales Gross profit Operating expenses Depreciation Operating profit Interest Profit for the year Statements of financial position as at 30 June ASSETS Non-current assets Property, plant and equipment Current assets Inventories Trade receivables Cash Total assets Current liabilities Trade payables Other payables and accruals Total assets less current liabilities 2021 '000 154,400 115,900 (126,800) (98,650) 27,600 17,250 (12,480) (13,690) (1.198) 13,922 (74) 13,848 2020 '000 2021 '000 (250) 3,310 (94) 3,216 2020 '000 25,600 32,800 45,600 37,800 29,400 26,900 5,098 80,098 65,350 650 105,698 98,150 47,350 59,350 28,150 26,950 75,500 86,300 30,198 11,850