HJK Plc's Financial Statements as of 30 June 2026:

	$
Cash	150,000
Accounts Receivable	550,000
Inventory	550,000
Total Current Assets	1,250,000
Fixed Assets	2,750,000
Total Assets	4,000,000

	$
Current Liabilities	900,000
Long-term Debt	1,600,000
Total Liabilities	2,500,000
Equity	1,500,000
Total Liabilities and Equity	4,000,000

Income Statement for the Six Months Ended 30 June 2026:

	$
Sales	4,000,000
Cost of Goods Sold	2,400,000
Gross Profit	1,600,000
Operating Expenses	800,000
Operating Profit	800,000
Interest Expense	150,000
Net Profit Before Tax	650,000
Tax @ 28%	182,000
Net Profit	468,000

Requirements:

1. Calculate the current ratio.
2. Determine the equity ratio.
3. Compute the gross profit margin.
4. Evaluate the operating profit margin.
5. Assess the return on equity (ROE).