Neville is a company that manufactures and retails office products. The summarised financial statements for the years ended 30 June 20x4 and 20x5 are given below Income Statements for the year ended 30 June 20x4 20x5 5000's S000 Revenue 1.159.850 1.391.820 Cost of Sales (753.450) (1,050,825) Gross profit 406.400 340.995 Operating expenses (170.950) (161.450) Profit from operations 235.450 179,545 Finance costs (14,000) (10,000) Profits before tax 221.450 169,545 (66.300) (50.800) Net profit 155.750 118.745 Statements of Financial Position as at 30 June 20X4 $000's 341.400 20x5 $000's 509.590 Non-current assets Current Assets Inventory Receivables Bank 38.760 206.550 95.400 109.400 419.455 732.110 1.038.445 100.000 20.000 Share capital Share premium Revaluation reserve Retained earnings 100.000 20.000 50.000 376.165 287.420 407.420 83.100 546,165 61,600 Non-current liabilities Current liabilities Payables Overdraft 179.590 345.480 30,200 55.000 62.000 732.110 1,038.445 Required: Calculate the following - Liquidity ratios 2- Efficiency ratios 3. Profitability ratios 4 Credit ratios