i want to find the liquidity ratio for 2018-2020

and financial ratio policy

STATEMENTS OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME For the Financial Year Ended 31 MARCH 2020 The Group 2020 2019 RM RM 51,814,609 55,210,761 (20,413,093) (21,759,960) The Company 2020 2019 RM Note RM 32 REVENUE COST OF SALES GROSS PROFIT OTHER INCOME 31,401,516 33,450,801 4,717,860 4,053,249 274,552 111,110 36,119,376 37,504,050 274,552 111,110 (25,367,570) (29,124,942) (15,525,627) (12,761,013) (579,524) (87,304) (183,131) (453,625) (17,595) (51,208) (4.297,383) 33 222,600 (27.117) (172,761) 403,765 657,556 SELLING AND DISTRIBUTION EXPENSES ADMINISTRATIVE EXPENSES FINANCE COSTS NET IMPAIRMENT GAINS/LOSSES) ON FINANCIAL ASSETS SHARE OF PROFITS OF EQUITY ACCOUNTED ASSOCIATES LOSS BEFORE TAXATION INCOME TAX EXPENSE LOSS AFTER TAXATION OTHER COMPREHENSIVE EXPENSES Items that Will Not be Reclassified Subsequently to Profit or Loss Fair value changes of equity investments 34 (379,799) (4.410,242) 35 (4,726,980) (3,838,770) (771,370) (706,966) (5,498,350) (4,545,736) (379,799) (4,410,242) 36 (19,522) (199) The Group 2019 2018 RM RM The Company 2019 2018 RM RM Note EQUITY AND LIABILITIES EQUITY Share capital Treasury shares Share premium Reserves 50,321,157 (835,550) 50,321,157 (835,550) 20 21 22 23 49,283,000 (835,550) 1,038,157 9,700,525 49,283,000 (835,550) 1,038,157 (1,755,178) 4,981,946 (6,165,420) 54,467,553 59,186,132 43,320,187 47,730,429 TOTAL EQUITY NON-CURRENT LIABILITIES Long-term borrowings Deferred tax liabilities 24 12 1,474,616 5,507,377 6,981,993 1,515,507 5,791,584 7,307,091 CURRENT LIABILITIES 27 28 2,042,409 3,122,504 3,040,386 2,336,917 Trade payables Other payables and accruals Amount owing to subsidiaries Short-term borrowings Current tax liabilities 206,135 4,437.441 196,793 5,159,049 16 29 138,841 76,388 123,869 188,257 5,380,142 5,689,429 4,643,576 5,355,842 TOTAL LIABILITIES 12,362,135 12,996,520 4,643,576 5,355,842 TOTAL EQUITY AND LIABILITIES 66,829,688 72,182,652 47,963,763 53,086,271 STATEMENTS OF FINANCIAL POSITION At 31 MARCH 2020 The Group 2020 RM RM 2019 The Company 2020 RM RM 2019 Note 5 6 39,638,968 39,638,968 7 ASSETS NON-CURRENT ASSETS Investments in subsidiaries Investments in associates Property, plant and equipment Investment properties Right-of-use assets Other investments Intangible asset Long-term receivables Deferred tax assets 690,897 48,981,676 2,450,000 129,318 8 9 93,451 280,144 25,092,636 5,364,616 18,191,499 367,496 73,372 88,577 49,000 10 11 12 737,018 61,075 84,688 49,000 53,054,354 13 49,507,340 39,732,419 39,768,286 14 4,326,895 251,649 1,725,695 5,040,616 498,408 2,432,243 59,959 7,435,407 84,835 7,687,161 CURRENT ASSETS Inventories Trade receivables 15 Other receivables, deposits and prepayments 16 Amount owing by subsidiaries 17 Amount owing by associates Amount owing by related parties 19 Current tax assets Short-term investments with financial institutions 20 Deposits with licensed banks Cash and bank balances 18 176,100 136,335 32,724 142,086 77,801 7,000 17,820 21 29,311 3,097,564 4,023,453 13,765,712 44,584 2,690,887 2,814,695 13,775,334 266,699 149,648 7,918,713 259, 231 146,430 8,195,477 TOTAL ASSETS 63,273,052 66,829,688 47,651,132 47,963,763