How to calculate the efficiency ration (days sales in inventory and days sales in receivables) for Dollarama and Metro for 2018 and 2019.

Dollarama Inc. Consolidated Statement of Financial Position as at (Expressed in thousands of Canadian dollars) Note February 3, January 28, 2019 2018 $ $ Assets Current assets Cash 50,371 54.844 Accounts receivable 42,206 15,263 Prepaid expenses 30,316 Inventories 581,241 8,649 490.927 Derivative financial instruments 14 5.505 286 709,639 569,969 Non-current assets Property, plant and equipment 589,513 490,988 Intangible assets 150,961 Goodwill 727,782 145,600 727.782 Total assets 2,177,895 1,934,339 Liabilities and shareholders' deficit Current liabilities Accounts payable and accrued liabilities 232.545 228,362 Dividend payable 12,650 12,180 Derivative financial instruments 872 34,602 35,720 Income taxes payable Finance lease obligations 531 39,491 Current portion of long-term debt 7,383 405,192 288,583 720,945 Non-current liabilities Long-term debt 1,890,845 1,260,459 Finance lease obligations 3,278 Deferred rent and lease inducements 101,700 92,633 Deferred income taxes 127,585 112,660 Total liabilities 2,411,991 2,186,697 Commitments 10 Shareholders' deficit Share capital 12 408,179 415,787 Contributed surplus 32 450 27,699 Deficit Accumulated other comprehensive income (loss) 12 (681,914) (663,421) 7,189 (32,423) Total shareholders' deficit (234,096) (252,358) Total liabilities and shareholders' deficit 2,177,895 1,934,339 Approved by the Board of Directors (signed) "Stephen Gunn" (signed) "Richard Roy" Stephen Gunn, Director Richard Roy, DirectorDollarama Inc. Consolidated Statement of Net Earnings and Comprehensive Income (Loss) for the years ended (Expressed in thousands of Canadian dollars, except share and per share amounts) February 3, January 28, Note 2019 2018 $ $ Sales 3,548,503 3,266,090 Cost of sales 17 2, 155,339 1,965,171 Gross profit 1,393,164 1,300,919 General, administrative and store operating expenses 509,337 474,807 Depreciation and amortization 17 79,374 70,550 Operating income 804,453 755,562 Net financing costs 17 48, 506 39,877 Earnings before income taxes 755,947 715,685 Income taxes 13 207,073 196,275 Net earnings 548,874 519,410 Other comprehensive income Items to be reclassified subsequently to net earnings Unrealized loss on derivative financial instruments, net of reclassification adjustment (42,641) Unrealized gain on derivative financial instruments not subject to basis adjustments 1,935 Items that will not be reclassified subsequently to net earnings Unrealized gain on derivative financial instruments subject to basis adjustments 42,506 Income taxes recovery (expenses) relating to components of other comprehensive income (11,904) 11,564 Total other comprehensive income (loss). net of income taxes 32,537 (31,077) Total comprehensive income 581,411 488,333 Earnings per common share Basic net earnings per common share (restated) ") Diluted net earnings per common share (restated) (") 16 $1.69 $1.67 $1.54 16 $1.52 Weighted average number of common shares outstanding (thousands) (restated) ") 16 324,460 338,253 Weighted average number of diluted common shares outstanding (thousands) (restated)") 16 328, 404 342,519 Numbers of common shares and amounts per common share as at January 28, 2018 reflect the retrospective application of the Share Split (see Note 12).metro Consolidated statements of financial position As at September 28, 2019 and September 29, 2018 (Millions of dollars) 2019 2018 ASSETS Current assets Cash and cash equivalents 273.4 226.9 Accounts receivable (notes 15 and 26) 611.2 538.1 Inventories (note 9) 1,126.0 1,099.1 Prepaid expenses 33.2 32.1 Current taxes 44.5 20.6 2,088.3 ,916.8 Non-current assets Fixed assets (note 11) 2,657.8 2,523.4 Investment properties (note 12) 41.5 46.1 Intangible assets (note 13) 2,889.0 2,914.4 Goodwill (note 14 3,306.5 3,302 2 Deferred taxes (note 7) 2.8 4.5 Defined benefit assets (note 23) 25.6 55.1 Investment at fair value (note 10) 66.9 Other assets (note 15) 62.4 92.8 11,073.9 10,922.2 LIABILITIES AND EQUITY Current liabilities Bank loans (note 16) 0.1 Accounts payable (notes 17 and 26) 1,331.4 1,268.3 Deferred revenues 22.3 90.2 Current taxes 33.3 254.8 Provisions (note 18) 10.9 8.0 Current portion of debt (note 19) 428.6 13.3 Non-controlling interests (note 28) 51.1 1,877.6 1,634.7 Non-current liabilities Debt (note 19) 2,229.0 2,630.4 Defined benefit liabilities (note 23) 113.0 81.3 Provisions (note 18) 30.2 22.3 Deferred taxes (note 7) 342.7 846.5 Other liabilities (note 20) 12.8 11.7 Non-controlling interests (note 28) 39.3 5,105.3 5,266.2 Equity Attributable to equity holders of the parent 5,955.2 5,642.8 Attributable to non-controlling interests 13.4 13.2 5,968. 5,656.0 11,073.9 10,922.2 Commitments and contingencies (notes 24 and 25) See accompanying notes On behalf of the Boardmetro Consolidated statements of income Years ended September 28, 2019 and September 29, 2018 (Millions of dollars, except for net earnings per share 2019 2018 Sales (notes 6 and 26) 16,767.5 14.383.4 Cost of sales and operating expenses (notes 6 and 26) (15,416.0) (13,329.5) Retail network restructuring expenses (notes 6 and 18) (36.0) Gain on divestiture of pharmacies (notes 5 et 6) 6.0 Pharmacy network closure and restructuring expenses (notes 6 and 18) 31.4) Distribution network modernization project expenses (notes 6 and 18) (11.4) Operating income before depreciation and amortization and associate's earnings 1,321.5 1,011.1 Depreciation and amortization (note 6) (286.4) (233.5) Financial costs, net (note 6 (103.8) (80.2) Gain on disposal of the majority of the investment in an associate (notes 6, 10 and 15) 36.4 1,107.4 Gain on revaluation and disposal of an investment at fair value (notes 6 and 10) 1.5 241.1 Share of an associate's earnings (notes 6 and 10) 30.8 Earnings before income taxes 969.2 2,076.7 Income taxes jnote 7 (254.8 (358.2) Net earning 714.4 1,718.5 Attributable to: Equity holders of the parent 711.6 1,716.5 Non-controlling interests 2.8 2.0 714.4 1,718.5 Net earnings per share (Dollars) (notes a and 21) Basic 2.79 7.20 Fully diluted 2.78 7.16 See accompanying notes